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RASAYAN INDIA LIMITEDMain BoardEquity2025-04-012026-03-312026-05-232026-05-20INRMillionsQuarterlyFourth quarterSingle segmentManufacturing of Industrial Chemicals2026-05-2312:45:002026-05-2316:55:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2025-03-10https://www.anupamrasayan.com/investors/policies-practices/policy-on-related-party-transactions-and-material-subsidiariesfalsefalseNot Applicable2026-01-012026-03-31AuditedStandalone370579000024860000373065000019921700000-2290400001124200003737000003142300008204200003383900000346750000034675000060170000-137260000-770900000423840000000042384000061800004300200001138480000103.733.73003.733.731.The above Standalone financial results for the quarter and year ended March 31 2026 have been prepared by the Company in accordance with Regulation 33 of SEBI Listing Obligations and 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 23 2026. <BR> 2.Based on the management approach as defined in Ind AS 108 Operating Segments the Chief Operating Decision Maker CODM evaluates the companys performance and allocates resources based on an analysis of various performance indicators of business segments in which the company operates. <BR> 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. <BR> 3.The company consummated acquisition of 100 percent equity stake in Jayhawk Fine Chemicals Corporation Jayhawk part of the CABB group a U.S. based specialty chemical company for a purchase consideration of US dollar150 million through its wholly owned subsidiary Doriath S.a r.l. Detail disclosure in this regard has been made via press release dated February 27 2026 submitted with the stock exchanges vide Document No. ARILSLDSTX20260227093. <BR> 4.The Group has recognised the goodwill of INR 5402.56 million related to the acquisition of JayHawk Fine Chemicals Corporation a U.S based specialty chemical company through its wholly owned subsidiary Doriath S.a.r.l on a provisional basis as per Ind AS 103 Business Combinations since the valuation of certain identifiable intangible assets property plant and equipment and related deferred taxes is under process with the valuers. The Group expects to finalize the purchase price allocation within the measurement period permitted under Ind AS 103. <BR> 5.The Board of Directors have recommended final dividend of INR 1.5 at 15 percent per Equity Share of face value of INR 10 each for the financial year 2025 to 2026. <BR> 6.Deferred tax assets and liabilities have been recomputed based on the enactment of Finance Bill 2026. The resulting impact of the remeasurement of deferred tax balances has been recognized in the Statement of Profit and Loss for the year. <BR> 7.The figures for the quarter ended March 31 2026 and March 31 2025 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. <BR> 8.The figures of the previous period have been regrouped rearranged and or recasted wherever considered necessary.2025-04-012026-03-31AuditedStandalone1675567000019964000016955310000102432900000-84237000045075000013943500001147990000285201000015246020000170929000001709290000298620000-203290000953300000161396000000001613960000-557000016083900001138480000103121104000014.3214.320014.3214.32Other Expenses820420000Other Expenses28520100002163286000068439000002320400003501300000146290000183917000054867600002781810000308178600001398020000009199590000561740000737700001643000010130000986166000004316090000281579500005897581000011384800003121104000032349520000323495200003173250000808760000398201000008653900004847400000120573200001114000086210700008632210000749430000214389600007056000021306000056310000217788900002662629000058975810000Other financial assets1839170000Other non-current assets2781810000Other current financial assets10130000Other current assets4316090000Lease Liability464790000Other financial liabilities343970000Lease Liability42620000Other financial liabilities706810000Other current liabilities705600001394350000-434140000-44408400000000235300000364762000000011479900000500000000-5070000023160000028000000-13400000088100000126084000029701300000002284000000274173000000000000805000044380600000190661000000000000000257800000002316000000-219240000-65584800000027754700000000024059800000287460000853800001248240000003560370000-2563800000-256380000818120000561740000Gain/(loss) on remeasurements of the defined benefits plan9500000Income tax (expense)/income on remeasurements of defined benefits plan-33200006180000Gain/(loss) on remeasurements of the defined benefits plan-8550000Income tax (expense)/income on remeasurements of defined benefits plan2980000-557000000Effective portion of gain/(loss) on hedging instruments in a cash flow hedge0Income tax (expense)/income on effective portion of gain/(loss) on hedging instruments in a cash flow hedge00Effective portion of gain/(loss) on hedging instruments in a cash flow hedge0Income tax (expense)/income on effective portion of gain/(loss) on hedging instruments in a cash flow hedge00006180000-5570000Anupam Rasayan India Limited******Anand Desai******Managing DirectorRemunerationRemuneration of Managing Director is duly recommended by the Nomination and Remuneration Committee and approved by the Board of Directors and Shareholders of the Company2500000025000002450000Anupam Rasayan India Limited******Mona Desai******Whole-time DirectorRemunerationRemuneration of Whole-time Director is duly recommended by the Nomination and Remuneration Committee and approved by the Board of Directors and Shareholders of the Company2500000025000002450000Anupam Rasayan India Limited******Tangent Science Private Limited******Associate of Subsidary CompanySale of goods or services300100000Omnibus Approval granted by the Audit Committee12470000087820000218590000Anupam Rasayan India Limited******Tangent Science Private Limited******Associate of Subsidary CompanyPurchase of goods or services449000000Omnibus Approval granted by the 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Rasayan India Limited******Anupam Japan GK******Wholly-owned SubsidaryAny other transactionAdvance5000000Audit Committee has approved the matter-7800007800000Anupam Rasayan India Limited******Anupam Europe AG******Wholly-owned SubsidarySale of goods or services350000000Omnibus Approval granted by the Audit Committee390700005853000019570000Anupam Rasayan India Limited******Anupam Europe AG******Wholly-owned SubsidaryLoan23680000Audit Committee has approved the matter23380000023380000Anupam Rasayan India Limited******Anupam Europe AG******Wholly-owned SubsidaryInterest receivedAudit Committee has approved the matter60000060000Anupam Rasayan India Limited******Anupam General Trading FZE******Wholly-owned SubsidarySale of goods or services850000000Omnibus Approval granted by the Audit Committee657810000187780000186510000Anupam Rasayan India Limited******Anupam General Trading FZE******Wholly-owned SubsidaryInvestment20000000Audit Committee has approved the matter1991000000Anupam Rasayan India Limited******Anupam General Trading FZE******Wholly-owned SubsidaryLoan2370000Audit Committee has approved the matter234000002340000Loan0.08510UnsecuredPrincipal Buisness ActivitesAnupam Rasayan India Limited******Anupam General Trading FZE******Wholly-owned SubsidaryInterest receivedAudit Committee has approved the matter10000010000Loan0.08510UnsecuredPrincipal Buisness ActivitesAnupam Rasayan India Limited******Anupam USA LLC******Wholly-owned SubsidarySale of goods or services4000000000Omnibus Approval granted by the Audit Committee034514600001402560000Anupam Rasayan India Limited******Doriath S.a.r.l******Wholly-owned SubsidaryInvestmentAudit Committee has approved the matter1906510000003023410000AuditedtrueM/s. Natvarlal Vepari & Co.true2027-05-31