ANURAS2022-07-012022-09-30ANURAS2022-09-30ANURAS2022-03-31ANURAS2022-04-012022-09-30ANURAS2022-07-012022-09-30in-bse-fin:OtherExpenses1MemberANURAS2022-04-012022-09-30in-bse-fin:OtherExpenses1MemberANURAS2022-07-012022-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss1ANURAS2022-07-012022-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss2ANURAS2022-04-012022-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss1ANURAS2022-04-012022-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss2ANURAS2022-07-012022-09-30ItemsThatWillBeReclassifiedToProfitAndLoss1ANURAS2022-07-012022-09-30ItemsThatWillBeReclassifiedToProfitAndLoss2ANURAS2022-04-012022-09-30ItemsThatWillBeReclassifiedToProfitAndLoss1ANURAS2022-04-012022-09-30ItemsThatWillBeReclassifiedToProfitAndLoss2iso4217:INRiso4217:INRxbrli:shares543275ANURASNOTLISTEDINE930P01018ANUPAM RASAYAN INDIA LIMITEDEquity2022-04-012023-03-312022-10-272022-10-18INRMillionsHalf yearlySingle segmentThe group operates only in the one revenue segment. i.e. Manufacturing of industrial chemicals.2022-10-2717:05:002022-10-2717:30:00trueCash Flow IndirectNot applicable2022-07-012022-09-30UnauditedConsolidated3862397000-30929000383146800018332130000-2165990001806890001601650001771970001022626000315729100067417700006741770001730830002299700019608000004780970000000478097000-482500047327200041569100062406000411453000618190001002872000104.7684.755004.7684.755<div><p>[1] The above consolidated financial results for the quarter and half year ended September 30,2022 have been prepared by the Company in accordance with Regulation 33 of SEBI (Listing Obligations &amp; 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 27th October, 2022. An interim review of the above results has been carried out by the statutory auditors of the Company.</p><p>[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.</p><p>[3] During the quarter, a fire broke out at one of the manufacturing plants of the Company located at Sachin, Gujarat. The Gujarat Pollution Control Board has issued a closure notice of the Plant and has collected Rs. 10.00 million as interim environmental damage compensation. The products being manufactured in this plant can be manufactured in another operational plant and has no impact on the business of the Company. The Company is in the process of assessing the extent of physical damage owing to the fire and to lodge necessary claims with the insurance company and hence no effect of any loss due to fire is accounted for in the quarter ended September 30 2022 and six months ended September 30, 2022.</p><p>[4] Subsequent to the quarter ended September 30, 2022 and six months ended September 30, 2022, the Company has allotted on October 4, 2022, 68,96,097 equity shares at a price of Rs. 725/- per equity share pursuant to a Qualified Institutional Placement being done by the Company.</p><p>[5] The figures for the preceding quarter ended June 30, 2022, have been restated to the extent necessary to give effect to the acquisition of Tanfac Industries Ltd. </p><p>[6] The figures of the previous period have been re-grouped / rearranged and / or recasted wherever considered necessary.</p><p>Explanatory Notes:-</p><p>Note on Financial Results:<br></br>[1] The amount of "Share of Net Profit/Loss of Associates" is mentioned in the "Exceptional Items" of the XML utility, and not as per the Financial Statements as the fields are not identical as per the Financial Statements. </p><p>Note on Cash Flow Statement:<br></br>[2] The "cash and cash equivalents at beginning of the year" reflects the amount of Rs. 54.90 million for "cash and cash equivalents acquired on business combination" during the period, due to re-statement.</p></div>2022-04-012022-09-30UnauditedConsolidated7298859000-124243000717461600039182050000-92529600032432300028237500034071600019534430005893766000128085000014523000129537300028507500011253700039761200008977610000000897761000-1351000088425100081255900085202000799637000846140001002872000108.9538.928008.9538.928Other Expenses1022626000Other Expenses195344300012681993000576027000122918600013741000014193000897270002746490003785690003925950001539578000093797750004608960003362923000509220000153162400016766500032364200063559700001372800082055800016570031000319658110001002872000169303070001793317900011205990001905377800045545890001634410004718030000069043300054084630004065053000227124300033964400066759400008889600029861400044012000075035700001291203300031965811000282375000-345686000-23699500000-2290000-9524000000-958550000003407150000000015199200001270004750400000-780000184900000474620001342835000000163841000011789940000000000010160001134913000022875200000000000000000001270000220405000-11421170000090710000000098998200051393400004501300018111300026415400000-516100031716000031716000477503000509219000Gain/(loss) on remeasurements of the defined benefits plan-126000Income tax (expenses)/income on remeasurements of the defined benefits plan2000-124000Gain/(loss) on remeasurements of the defined benefits plan5817000Income tax (expenses)/income on remeasurements of the defined benefits plan-1728000408900000Effective portion of gain/(loss) on hedging instruments in a cash flow hedge-6633000Income tax (expenses)/income on effective portion of gain/(loss) on hedging instruments in a cash flow hedge1932000-4701000Effective portion of gain/(loss) on hedging instruments in a cash flow hedge-24829000Income tax (expenses)/income on effective portion of gain/(loss) on hedging instruments in a cash flow hedge7230000-1759900000