ANURAS2024-01-012024-03-31 ANURAS2024-01-012024-03-31 ANURAS2024-01-012024-03-31in-bse-fin:OneOperatingExpenses01Member ANURAS2024-01-012024-03-31in-bse-fin:FourOperatingExpenses01Member ANURAS2024-03-31 ANURAS2024-01-012024-03-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member ANURAS2024-01-012024-03-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss02Member ANURAS2024-01-012024-03-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member ANURAS2024-01-012024-03-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss02Member ANURAS2024-01-012024-03-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member ANURAS2024-01-012024-03-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss02Member ANURAS2024-01-012024-03-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member ANURAS2024-01-012024-03-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss02Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 543275 ANURAS NOTLISTED Anupam Rasayan India Limited Equity 2023-04-01 2024-03-31 2024-05-18 2024-05-11 INR Millions Yearly 16:07:00 16:35:00 2024-05-18 2024-05-18 true Cash Flow Indirect Declaration of unmodified opinion Single segment The group operates only in the one revenue segment. i.e., Manufacturing of industrial chemicals. 2024-01-01 2024-03-31 Audited Consolidated 4010120000.00 120357000.00 4130477000.00 1288472000.00 0.00 590483000.00 169947000.00 260720000.00 207454000.00 1034352000.00 3551428000.00 579049000.00 0.00 579049000.00 108621000.00 65740000.00 174361000.00 0.00 404688000.00 0.00 0.00 0.00 0.00 404688000.00 -9870000.00 394818000.00 309053000.00 95635000.00 298574000.00 96245000.00 1097859000.00 10 2.81 2.83 0.00 0.00 2.81 2.83 Notes: [1] The above Consolidated Financial results for the quarter and year ended March 31, 2024, have been prepared by the Company in accordance with Regulation 33 of SEBI (Listing Obligations & Disclosure Requirements) Regulations 2015 (as amended) and were reviewed by the Audit Committee of the Board and thereafter were approved and taken on record by the Board of Directors in their meeting held on May 18, 2024. [2] Based on the management approach as defined in Ind AS 108 - Operating Segments, the Chief Operating Decision Maker (CODM) evaluates the company's performance and allocates resources based on an analysis of various performance indicators of business segment/s in which the company operates. The Company is primarily engaged in the business of custom synthesis and manufacturing of specialty chemicals which the management and CODM recognise as the sole business segment. Hence, disclosure of segment-wise information is not required and accordingly not provided. [3] Out of total proceeds of Qualified Institutional Placement (QIP) INR 4,999.90 million, INR 4,037.30 million has been utilized for Capex projects, general corporate purposes, and INR 313.00 million for Issue related expenses up to March 31, 2024, as per object of QIP as per Placement Documents filed with Securities and Exchange Board of India (SEBI) on October 03, 2022, and balance proceeds of INR 649.60 million are lying with Bank Accounts and Fixed Deposits with Banks. [4] During the year, the Company has raised money by issue of 19,04,540 equity shares on a preferential basis amounting to INR 1,800.00 million and by issue of 39,14,886 convertible warrants amounting to INR 3,700 million (out of which the company has received 25% of the issue price of warrants during the year amounting to INR 925.00 million). Out of the total proceeds of INR 2,725.00 million received during the year (representing INR 1,800.00 million towards equity shares issued on preferential basis and INR 925.00 million towards convertible warrants), INR 2,546.88 million have been utilised for the repayment of Loans and balance proceeds of INR 178.12 million are lying with Bank. [5] The Board of Directors have recommended final dividend of INR 0.75/- @ 7.5% per Equity Share of face value of INR 10/- each. [6] The figures for the quarter ended March 31, 2024, and March 31, 2023, are the balancing figures between audited figures in respect of the full financial year and the published year-to-date figures up to Nine months of the relevant financial year which were subjected to limited review. [7] The figures of the previous period have been re-grouped / rearranged and / or recasted wherever considered necessary. Single segment 2023-04-01 2024-03-31 Audited Consolidated 14750687000.00 302470000.00 15053157000.00 6931421000.00 0.00 -787489000.00 751418000.00 894338000.00 797024000.00 4048759000.00 12635471000.00 2417686000.00 0.00 2417686000.00 339756000.00 403586000.00 743342000.00 0.00 1674344000.00 0.00 0.00 0.00 0.00 1674344000.00 -6831000.00 1667513000.00 1286039000.00 388305000.00 1277917000.00 389596000.00 1097859000.00 10 26512384000.00 11.89 11.87 0.00 0.00 11.89 11.87 Other Expenses 1034352000.00 Other Expenses 4048759000.00 1696304000.00 13567937000.00 6093531000.00 1232048000.00 214024000.00 14482000.00 94027000.00 1271179000.00 1379688000.00 1263253000.00 23750481000.00 10553234000.00 651692000.00 5793856000.00 2498035000.00 394583000.00 27039000.00 53369000.00 9418574000.00 71562000.00 2222798000.00 22266168000.00 46016649000.00 1097859000.00 26512384000.00 27610243000.00 29306547000.00 1980456000.00 1980456000.00 14846000.00 1163942000.00 398757000.00 3558001000.00 8216022000.00 4151880000.00 378200000.00 12746102000.00 329725000.00 74298000.00 1976000.00 13152101000.00 16710102000.00 46016649000.00 882832000.00 -1243024000.00 -2280450000.00 0.00 -1013000.00 0.00 0.00 -195769000.00 0.00 899531000.00 0.00 0.00 0.00 797024000.00 0.00 0.00 0.00 0.00 0.00 -97167000.00 0.00 3796000.00 3364000.00 -18141000.00 0.00 -93552000.00 0.00 -4776000.00 0.00 -1354937000.00 1062749000.00 0.00 0.00 0.00 472424000.00 0.00 590325000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 129246000.00 7159869000.00 3334507000.00 3273521000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -100000.00 327921000.00 0.00 0.00 0.00 3796000.00 0.00 0.00 3372617000.00 0.00 -3921045000.00 0.00 0.00 1893591000.00 924999000.00 0.00 0.00 0.00 0.00 3885095000.00 1479130000.00 0.00 186387000.00 263115000.00 824383000.00 0.00 0.00 3950670000.00 619950000.00 0.00 619950000.00 1878085000.00 2498035000.00 Gain/(loss) on remeasurements of the defined benefits plan -19491000.00 Income tax (expense)/income on remeasurements of the defined benefits plan 6721000.00 Gain/(loss) on remeasurements of the defined benefits plan -14883000.00 Income tax (expense)/income on remeasurements of the defined benefits plan 5433000.00 -12770000.00 -9450000.00 0.00 0.00 Effective portion of gain/(loss) on hedging instruments in a cash flow hedge 4289000.00 Income tax (expense)/income on effective portion of gain/(loss) on hedging instruments in a cash flow hedge -1389000.00 Effective portion of gain/(loss) on hedging instruments in a cash flow hedge 3892000.00 Income tax (expense)/income on effective portion of gain/(loss) on hedging instruments in a cash flow hedge -1273000.00 2900000.00 2619000.00 0.00 0.00