ACUTAAS CHEMICALS LIMITED (Formerly known as Ami Organics Limited) — Quarter ended March 31, 2026 (and year ended March 31, 2026)
The following tables are extracted from the provided quarterly results document.
| Particulars | Quarter Ended March 31, 2026 (Unaudited) | Quarter Ended December 31, 2025 (Unaudited) | Quarter Ended March 31, 2025 (Unaudited) | Year Ended March 31, 2026 (Audited) | Year Ended March 31, 2025 (Audited) |
|---|---|---|---|---|---|
| Income | |||||
| Revenue from operations | 43,275.05 | 39,318.33 | 30,848.34 | 133,936.68 | 100,687.55 |
| Other income | 1,111.10 | 469.92 | 577.91 | 4,158.52 | 1,692.94 |
| Total income | 44,386.15 | 39,788.25 | 31,426.25 | 138,095.20 | 102,380.49 |
| Expenses | |||||
| Cost of materials consumed | 18,368.60 | 17,597.45 | 16,455.18 | 59,495.95 | 56,981.13 |
| Changes in inventories of finished goods, stock-in-trade and work-in-progress | (1,924.52) | (680.10) | (206.86) | (2,900.34) | (1,762.96) |
| Employee benefits expenses | 3,328.86 | 2,985.66 | 2,330.12 | 11,757.19 | 8,365.59 |
| Finance costs | 118.97 | 86.12 | 60.32 | 326.81 | 621.84 |
| Depreciation and amortization expenses | 963.03 | 982.49 | 729.82 | 3,598.76 | 2,662.14 |
| Other expenses | 5,151.04 | 4,349.78 | 3,774.23 | 17,544.26 | 13,896.45 |
| Total expenses | 26,005.98 | 25,321.40 | 23,142.81 | 89,822.63 | 80,764.19 |
| Profit before tax | 18,380.17 | 14,466.85 | 8,283.44 | 48,272.57 | 21,616.30 |
| Tax expense | |||||
| Current tax | 4,883.13 | 3,637.46 | 1,550.58 | 11,719.75 | 4,918.95 |
| Deferred tax | 68.67 | 207.47 | 461.25 | 915.89 | 655.58 |
| Total tax expense | 4,951.80 | 3,844.93 | 2,011.83 | 12,635.64 | 5,574.53 |
| Profit for the period | 13,428.37 | 10,621.92 | 6,271.61 | 35,636.93 | 16,041.77 |
| Other comprehensive income | |||||
| Items that will not be reclassified to profit or loss | |||||
| – Remeasurement of defined employee benefit plans | 28.78 | (21.34) | 40.34 | (35.02) | (17.48) |
| – Tax impact on items that will not be reclassified to profit or loss | (8.01) | 5.49 | (10.90) | 8.46 | 3.67 |
| Items that will be reclassified to profit or loss | |||||
| – Exchange differences on translation of financial statements of foreign entity | (336.67) | 40.79 | 0 | (295.88) | 0 |
| Other comprehensive income | (315.89) | 24.94 | 29.44 | (322.44) | (13.81) |
| Total comprehensive income for the period | 13,112.48 | 10,646.86 | 6,301.05 | 35,314.49 | 16,027.96 |
| Profit attributable to | |||||
| Owners of the company | 13,176.08 | 10,796.05 | 6,248.28 | 35,625.53 | 15,871.36 |
| Non-controlling interest | 252.29 | (174.13) | 23.33 | 11.40 | 170.41 |
| Other comprehensive income attributable to | |||||
| Owners of the company | (316.22) | 24.73 | 31.99 | (323.49) | (12.51) |
| Non-controlling interest | 0.32 | 0.21 | (2.55) | 1.05 | (1.30) |
| Paid up equity share capital (face value of ₹5 each) | 4,093.56 | 4,093.56 | 4,093.45 | 4,093.56 | 4,093.45 |
| Other equity | 161,262.54 | 126,869.42 | |||
| Earnings per equity share of ₹5 each (not annualised, excluding year end) | |||||
| Basic (₹) | 16.09 | 13.19 | 7.80 | 43.51 | 19.81 |
| Diluted (₹) | 16.04 | 13.10 | 7.80 | 43.37 | 19.81 |
| Particulars | March 31, 2026 Audited | March 31, 2025 Audited |
|---|---|---|
| ASSETS | ||
| Non-current assets | ||
| Property, plant and equipment | 58,279.91 | 46,292.28 |
| Capital work-in-progress | 33,231.79 | 13,028.40 |
| Right-of-use assets | 5,052.44 | 4,239.03 |
| Goodwill | 10,434.10 | 5,680.09 |
| Intangible assets | 719.18 | 827.51 |
| Financial Assets | ||
| i) Investments | 19.54 | 19.53 |
| ii) Other financial assets | 822.20 | 493.24 |
| Income tax assets (net) | – | 15.31 |
| Other non-current assets | 1,710.30 | 5,167.12 |
| Total non-current assets | 110,269.46 | 75,762.51 |
| Current assets | ||
| Inventories | 23,132.37 | 17,994.02 |
| Financial assets | ||
| i) Trade receivables | 36,256.32 | 29,049.47 |
| ii) Cash and cash equivalents | 21,555.11 | 18,522.43 |
| iii) Bank balances other than cash and cash equivalents | 928.32 | 6,370.40 |
| iv) Loans | 259.96 | 215.98 |
| Other current assets | 5,994.89 | 7,011.30 |
| Total current assets | 88,126.97 | 79,163.60 |
| Total assets | 198,396.43 | 154,926.11 |
| EQUITY AND LIABILITIES | ||
| Equity | ||
| Equity share capital | 4,093.56 | 4,093.45 |
| Other equity | 161,262.54 | 126,869.42 |
| Equity attributable to owners of the Company | 165,356.10 | 130,962.87 |
| Non controlling interests | 5,718.92 | 1,045.17 |
| Total equity | 171,075.02 | 132,008.04 |
| Non-current liabilities | ||
| Financial liabilities | ||
| i) Lease liabilities | 910.51 | 475.44 |
| Provisions | 458.83 | 254.64 |
| Deferred tax liabilities (net) | 2,870.67 | 1,963.25 |
| Total non-current liabilities | 4,240.01 | 2,693.33 |
| Current liabilities | ||
| Financial liabilities | ||
| i) Borrowings | 2,649.08 | 818.43 |
| ii) Trade payables | ||
| a) Total outstanding dues of micro enterprises and small enterprises | 2,718.49 | 5,432.27 |
| b) Total outstanding dues of other than micro enterprises and small enterprises | 12,672.18 | 10,172.30 |
| Other current liabilities | 1,243.95 | 1,347.74 |
| Provisions | 3,250.02 | 2,454.00 |
| Current tax liabilities (net) | 547.68 | |
| Total current liabilities | 23,081.40 | 20,224.74 |
| Total liabilities | 27,321.41 | 22,918.07 |
| Total equity and liabilities | 198,396.43 | 154,926.11 |
| Particulars | March 31, 2026 | March 31, 2025 |
|---|---|---|
| CASH FLOWS FROM OPERATING ACTIVITIES | ||
| Profit before Tax | 48,272.57 | 21,616.30 |
| Adjustments for: | ||
| Depreciation and amortisation | 3,598.76 | 2,662.14 |
| (Gain)/Loss on disposal of property, plant and equipment | (1.45) | (1.43) |
| (Gain)/Loss on investments measured at fair value through profit and loss | (295.88) | – |
| Bad debts, provision for trade receivables and advances | (55.30) | 208.71 |
| Interest paid | 306.21 | 621.84 |
| Interest Income | (854.49) | (1,079.58) |
| ESOS compensation expenses | 317.60 | 92.59 |
| Dividend income | – | (0.04) |
| Unrealised (gain) / loss | (1,602.47) | (611.89) |
| Operating profit before working capital changes | 49,685.55 | 23,508.64 |
| Movement in working capital | ||
| (increase) / decrease in trade receivables | (5,549.08) | (8,011.08) |
| (increase) / decrease in loans & advances | (43.98) | (60.92) |
| (increase) / decrease in other financial assets | (328.96) | (235.52) |
| (increase) / decrease in inventories | (5,138.35) | (2,320.61) |
| (increase) / decrease in other current assets | 1,016.41 | 524.19 |
| Increase / (decrease) in trade payables | (213.90) | 2,143.69 |
| Increase / (decrease) in other liabilities | 104.73 | (280.31) |
| Increase / (decrease) in provisions | 841.70 | 1,239.96 |
| Cash generated from operations | 40,374.12 | 16,508.04 |
| Income tax paid (net) | (11,156.76) | (4,673.77) |
| Net cash (used)/generated by operating activities (A) | 29,217.36 | 11,834.27 |
| CASH FLOWS FROM INVESTING ACTIVITIES | ||
| Investment in fixed deposit not considered as cash or cash equivalents | 5,442.08 | (4,009.65) |
| Purchase of property, plant and equipment (including CWIP, intangible assets and including capital advances) | (32,797.88) | (19,464.29) |
| Right of Use Asset | – | – |
| Purchase of Investment | (0.01) | – |
| Incidental Charges towards purchase of Investment | (92.98) | – |
| Dividend received | – | 0.04 |
| Interest received | 854.49 | 1,079.58 |
| Net cash (used in) / generated by investing activities (B) | (26,594.30) | (22,394.32) |
| CASH FLOWS FROM FINANCING ACTIVITIES | ||
| Net Proceeds / (Repayment) from long term borrowings | – | (11,364.12) |
| Net Proceeds / (Repayment) from short term borrowings | 1,830.65 | (9,482.11) |
| Interest paid | (127.80) | (619.79) |
| Repayment of lease liabilities | (66.30) | (33.64) |
| Dividend paid (including tax on dividend) | (1,228.03) | (1,227.83) |
| Issue of equity shares | 1.10 | 49,938.89 |
| Share issue expense | – | (1,099.36) |
| Net cash (used)/generated by financing activities (C) | 409.62 | 26,112.04 |
| Net increase / (decrease) in cash and cash equivalents (A+B+C) | 3,032.68 | 15,551.99 |
| Cash and cash equivalents at the beginning of the year | 18,522.43 | 1,870.44 |
| Cash and cash equivalents at the end of the year | 21,555.11 | 18,522.43 |
| Particulars | As at March 31, 2026 (Audited) | As at March 31, 2025 (Audited) |
|---|---|---|
| ASSETS | ||
| Non-current assets | ||
| Property, plant and equipment | 54,915.53 | 45,380.90 |
| Capital work-in-progress | 22,843.17 | 13,028.41 |
| Right-of-use assets | 4,905.86 | 4,210.47 |
| Intangible assets | 262.74 | 331.50 |
| Financial Assets | ||
| i) Investments | 11,765.84 | 6,773.10 |
| ii) Loans | 15,421.84 | 330.36 |
| iii) Other financial assets | 973.78 | 1,235.59 |
| Other non-current assets | 1,561.16 | 5,167.12 |
| Total non-current Assets | 112,649.92 | 76,457.45 |
| Current assets | ||
| Inventories | 22,667.20 | 17,400.12 |
| Financial assets | ||
| i) Trade receivables | 36,017.91 | 28,921.19 |
| ii) Cash and cash equivalents | 16,004.17 | 18,460. |