Integrated Filing — IndAS



General information about company
Scrip Code 000000
NSE Symbol AMBANIORGO
MSEI Symbol NOTLISTED
ISIN INE00C501018
Name of company AMBANI ORGOCHEM LIMITED
Type of company SME
Class of security Equity
Date of start of financial year 01-Apr-2024
Date of end of financial year 31-Mar-2025
Date of board meeting when results were approved 29-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 26-May-2025
Description of presentation currency INR (in Actuals)
Reporting Type Half Yearly
Reporting Quarter Yearly
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Single segment
Description of single segment Chemical and chemical products, pharmaceuticals, medicinal chemical and botanical products
Start date and time of board meeting 29-May-2025   15:30:00
End date and time of board meeting 29-May-2025   18:30:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Oct-2024 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 1107841000 1925387000
Other income 11751000 13889000
Total income 1119592000 1939276000
2 Expenses
(a) Cost of materials consumed 921065000 1569947000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -98568000 -106139000
(d) Employee benefit expense 39788000 76946000
(e) Finance costs 34374000 77762000
(f) Depreciation, depletion and amortisation expense 15974000 30766000
(f) Other Expenses
1 Other Expenses 194116000 290553000
Total other expenses 194116000 290553000
Total expenses 1106749000 1939835000
3 Total profit before exceptional items and tax 12843000 -559000
4 Exceptional items 0 0
5 Total profit before tax 12843000 -559000
6 Tax expense
7 Current tax 8415000 12860000
8 Deferred tax 0 0
9 Total tax expenses 8415000 12860000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 4875000 4875000
11 Net Profit Loss for the period from continuing operations 9303000 -8544000
12 Profit (loss) from discontinued operations before tax 0 0
13 Tax expense of discontinued operations 0 0
14 Net profit (loss) from discontinued operation after tax 0 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0 0
16 Total profit (loss) for period 9303000 -8544000
17 Other comprehensive income net of taxes 0 0
18 Total Comprehensive Income for the period 9303000 -8544000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0 0
Total profit or loss, attributable to non-controlling interests 3000 3000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0 0
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0 0
21 Details of equity share capital
Paid-up equity share capital 76587000 76587000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 406854000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.42 -2.11
Diluted earnings (loss) per share from continuing operations 0.42 -2.11
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 0.42 -2.11
Diluted earnings (loss) per share from continuing and discontinued operations 0.42 -2.11
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities
Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2024
Date of end of reporting period 31-Mar-2025
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 835432000
Capital work-in-progress 0
Investment property 0
Goodwill 0
Other intangible assets 0
Intangible assets under development 0
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 663000
Trade receivables, non-current 0
Loans, non-current 38000
Other non-current financial assets 0
Total non-current financial assets 701000
Deferred tax assets (net) 0
Other non-current assets 14753000
Total non-current assets 850886000
2 Current assets
Inventories 412683000
Current financial asset
Current investments 0
Trade receivables, current 424015000
Cash and cash equivalents 162222000
Bank balance other than cash and cash equivalents 0
Loans, current 6081000
Other current financial assets 223805000
Total current financial assets 816123000
Current tax assets (net) 0
Other current assets 0
Total current assets 1228806000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 2079692000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 133491000
Other equity 435204000
Total equity attributable to owners of parent 568695000
Non controlling interest 16000
Total equity 568711000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 217040000
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0
Total Trade payable 0
Other non-current financial liabilities 74185000
Total non-current financial liabilities 291225000
Provisions, non-current 693000
Deferred tax liabilities (net) 1164000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 293082000
Current liabilities
Current financial liabilities
Borrowings, current 322502000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 375236000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 477759000
Total Trade payable 852995000
Other current financial liabilities
Total current financial liabilities 1175497000
Other current liabilities 30489000
Provisions, current 11913000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 1217899000
3 Liabilities directly associated with assets in disposal group classified as held for sale 0
4 Regulatory deferral account credit balances and related deferred tax liability 0
Total liabilities 1510981000
Total equity and liabilites 2079692000
Disclosure of notes on assets and liabilities



Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Oct-2024 01-Apr-2024
Date of end of reporting period 31-Mar-2025 31-Mar-2025
Whether accounts are audited or unaudited Audited Audited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Oct-2024 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss
5 Total Other comprehensive income



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Consolidated
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax -559000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 77762000
Adjustments for decrease (increase) in inventories -120880000
Adjustments for decrease (increase) in trade receivables, current -155777000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 16135000
Adjustments for decrease (increase) in other non-current assets -644000
Adjustments for other financial assets, non-current 2000
Adjustments for other financial assets, current -2045000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 289749000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 0
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 30766000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 2718000
Adjustments for provisions, non-current -3898000
Adjustments for other financial liabilities, current -10577000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for interest income 0
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) 0
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow 0
Other adjustments to reconcile profit (loss) -761000
Other adjustments for non-cash items 0
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 122550000
Net cash flows from (used in) operations 121991000
Dividends received 0
Interest paid 0
Interest received -11472000
Income taxes paid (refund) 2297000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 108222000
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0
Cash flows used in obtaining control of subsidiaries or other businesses 0
Other cash receipts from sales of equity or debt instruments of other entities 0
Other cash payments to acquire equity or debt instruments of other entities 0
Other cash receipts from sales of interests in joint ventures 0
Other cash payments to acquire interests in joint ventures 0
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0
Proceeds from sales of property, plant and equipment 0
Purchase of property, plant and equipment 200997000
Proceeds from sales of investment property 0
Purchase of investment property 0
Proceeds from sales of intangible assets 0
Purchase of intangible assets 0
Proceeds from sales of intangible assets under development 0
Purchase of intangible assets under development 0
Proceeds from sales of goodwill 0
Purchase of goodwill 0
Proceeds from biological assets other than bearer plants 0
Purchase of biological assets other than bearer plants 0
Proceeds from government grants 0
Proceeds from sales of other long-term assets 0
Purchase of other long-term assets 0
Cash advances and loans made to other parties 0
Cash receipts from repayment of advances and loans made to other parties 0
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0
Dividends received 0
Interest received 11472000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 204863000
Net cash flows from (used in) investing activities 15338000
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0
Payments from changes in ownership interests in subsidiaries 0
Proceeds from issuing shares 63800000
Proceeds from issuing other equity instruments 0
Payments to acquire or redeem entity's shares 0
Payments of other equity instruments 0
Proceeds from exercise of stock options 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 4368000
Repayments of borrowings 15522000
Payments of lease liabilities 0
Dividends paid 0
Interest paid 77762000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -25116000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 98444000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0
Net increase (decrease) in cash and cash equivalents 98444000
Cash and cash equivalents cash flow statement at beginning of period 63778000
Cash and cash equivalents cash flow statement at end of period 162222000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 SHAMBHU GUPTA & CO. Yes 30-Nov-2025