5432752026-07-012026-09-305432752026-09-305432752026-03-315432752026-04-012026-09-305432752026-07-012026-09-30in-capmkt:OtherExpenses1Member5432752026-04-012026-09-30in-capmkt:OtherExpenses1Member5432752026-09-30OtherNoncurrentFinancialAssetsDomain15432752026-09-30OtherNoncurrentAssetsDomain15432752026-09-30OtherCurrentFinancialAssetsDomain15432752026-09-30OtherCurrentAssetsDomain15432752026-09-30OtherNoncurrentFinancialLiabilitiesDomain15432752026-09-30OtherNoncurrentFinancialLiabilitiesDomain25432752026-09-30OtherNoncurrentLiabilitiesDomain15432752026-09-30OtherCurrentFinancialLiabilitiesDomain15432752026-09-30OtherCurrentFinancialLiabilitiesDomain25432752026-09-30OtherCurrentLiabilitiesDomain15432752026-07-012026-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15432752026-07-012026-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss25432752026-04-012026-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15432752026-04-012026-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss25432752026-07-012026-09-30ItemsThatWillBeReclassifiedToProfitAndLoss15432752026-07-012026-09-30ItemsThatWillBeReclassifiedToProfitAndLoss25432752026-04-012026-09-30ItemsThatWillBeReclassifiedToProfitAndLoss15432752026-04-012026-09-30ItemsThatWillBeReclassifiedToProfitAndLoss2iso4217:INRiso4217:INRxbrli:shares543275ANURASNOTLISTEDINE930P01018ANUPAM RASAYAN INDIA LIMITEDMain BoardEquity2026-04-012027-03-312026-11-062026-11-03INRMillionsQuarterlySecond quarterSingle segmentManufacturing of Industrial Chemicals2026-11-0614:33:002026-11-0615:22:00trueCash Flow IndirectNot applicable2026-07-012026-09-30UnauditedConsolidated80593500001523800008211730000397475000064800008820000067978000056184000056817000014378800007317100000894630000089463000015800000086940000244940000064969000000006496900001216100007713000005003400001493500005609200002103800001138500000104.394.39004.394.391. The above Consolidated Financial Results for the Quarter and the Half year ended September 30 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 its meeting held on November 6 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 the business segments 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. <br /> 3. Pursuant to the Share Purchase Agreement dated May 23 2026 and the open offer under the SEBI Substantial Acquisition of Shares and Takeovers Regulations 2011 the Company together with Mates Visa Consultancy Private Limited Wholly Owned subsidiary of the Company Person Acting in Concert PAC acquired 53236264 equity shares representing 50.07% of the paid-up equity share capital 47.95% through PAC and 2.12% directly by the Company through open offer open market of the Bliss GVS Pharma Ltd The Acquiree or Target. Accordingly with effect from September 28 2026 the date of acquisition or date of control the Company became the ultimate Parent Company and promoter of the Acquiree. <br /> 4. The Company has investment in the following Subsidiary companies including step down subsidiaries and into an Associate of Wholly owned subsidiary WOS through a WOS as on September 30 2026. Accordingly Consolidated Financial Results for the Quarter and Half year ended September 30 2026 include following entities <br /> Sr. No. Name of the Company Nature of relationship <br /> 1. Anupam Rasayan India Limited Company <br /> 2. Jainam Intermediates Private Limited 3. ARIL Transmodal Logistic Private Limited 4. ARIL Fluorospeciality Private Limited 5. Anupam Japan GK 6. Anupam Europe AG 7. Anupam General Trading FZE 8. Anupam USA LLC 9. Doriath S.à.r.l <br /> Wholly Owned Subsidiaries of Sr.No.1 <br /> 9i. Monitchem Kansas S.a.r.l Refer Note 1 9ii. Kansas HoldCo Inc. 9iii. Kansas HoldCo 1 Inc. 9iv. Jayhawk Fine Chemicals Corporation Step-down Subsidiaries of Sr. No. 9 <br /> 10. Mates Visa Consultancy Pvt. Ltd. Wholly Owned Subsidiary of Sr.No.1 <br /> 10i. Bliss GVS Pharma Ltd. and its Subsidiaries Subsidiary of Sr. No. 10 <br /> 11. Tanfac Industries Limited Subsidiary Company over which the Company exercises effective control <br /> 12. Tangent Science Private Limited Associate of Sr. No. 2 <br /> Note 1 <br /> Monitchem Kansas S.a.r.l has been liquidated with effect from June 30 2026. For the half year ended September 30 2026 its Unaudited Financial Results or information have been incorporated in its parent entity. Although liquidated for appropriate disclosure its Relationship has been defined as Step down Subsidiary of Wholly Owned Subsidiary mentioned in Sr. No. 9. <br /> 5. The Group has recognised Goodwill of INR 10223.94 million related to the acquisition of Bliss GVS Pharma Ltd. 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 results of the Quarter and the Half year ended 30th September 2026 include the profit of the Acquiree for the period between the date of acquisition till 30th September 2026. <br /> The Group continues to recognise provisional Goodwill of INR 5402.56 million related to acquisition of Jayhawk Fine Chemicals Corporation which was acquired effectively from February 27 2026. <br /> The Group expects to finalize the purchase price allocation within the respective measurement periods permitted under Ind AS 103 for both the above acquisitions. <br /> 6. The Company has been allotted 260065 Equity shares by the Tanfac Industries Ltd. Subsidiary Company over which the Company exercises effective control under preferential allotment on September 9 2026. <br /> 7. Amount of the Other Equity includes INR 13799.02 million the Equity component of the Optionally Convertible Debentures issued by one of the subsidiaries as per Ind AS 109 Financial Instruments. <br /> 8. The figures of the previous period have been regrouped rearranged and or recast if and where considered necessary including the amount of INR 319.15 Million classified under the NCI which were classified in the Equity Share Capital for the year ended March 31 2026. <br /> <br /> 2026-04-012026-09-30UnauditedConsolidated146091500002780300001488718000075136900006480000-6037900001328620000105376000011287900002868200000132957500001591430000015914300002674000001622000004296000000116183000000001161830000124400000128623000088672000027511000010044500002817800001138500000107.797.79007.797.79Other Expenses1437880000Other Expenses286820000034796850000293621000068000001693565000068647000054240000142390000188637000020830000004698540000621435200002088705000058363000015815790000633500000013068000002312000051174000024576080000700700006272180000518053800001139489000001138500000493405900005047909000021483910000719630000008529990000117026000097002500004267000016999900001300001144304000016049490000390450000107507600001114121000014799400002867064000011909000002318700004494500003054286000041985900000113948900000Other Financial Assets1886370000Other non-current assets4698540000Other Financial Assets511740000Other current assets6272180000Lease Liabilities624130000Other Financial Liabilities546130000Other non-current liabilities130000Lease Liabilities126640000Other Financial Liabilities1353300000Other current liabilities11909000001078620000-1103460000-535800000-6465200001509930000074400000-50932000000011287900000-320000000306940000002200000-30800000000017176400003309070000-2403000000248740000-474000030315600000000000003835850000370000013500200000000000000020072700000002173000000-16010840000-23178550000004698240000168000000000000393371000011105600007608000015511000010212400000-7860400002228292000021359300000213593000041990600006334990000Gain/(loss) on remeasurements of the defined benefits plan-5520000Income tax (expense)/income on remeasurements of the defined benefits plan2680000-2840000Gain/(loss) on remeasurements of the defined benefits plan9910000Income tax (expense)/income on remeasurements of the defined benefits plan-1200000871000000Effective portion of gain/(loss) on hedging instruments in a cash flow hedge119380000Income tax (expense)/income on effective portion of gain/(loss) on hedging instruments in a cash flow hedge5070000124450000Effective portion of gain/(loss) on hedging instruments in a cash flow hedge111000000Income tax (expense)/income on effective portion of gain/(loss) on hedging instruments in a cash flow hedge469000011569000000121610000124400000