Alkyl Amines Chemicals Limited — Quarter ended March 31, 2026 (Audited) and year ended March 31, 2026 (Audited)
| Sr. No. | Particulars | Quarter ended March 31, 2026 Audited | Quarter ended Dec 31, 2025 Unaudited | Quarter ended March 31, 2025 Audited | Year ended March 31, 2026 Audited | Year ended March 31, 2025 Audited |
|---|---|---|---|---|---|---|
| I. | Revenue from Operations | 386.91 | 354.00 | 386.05 | 1,535.85 | 1,571.82 |
| II. | Other Income | 8.27 | 8.01 | 9.32 | 31.66 | 29.80 |
| III. | Total Revenue (I+II) | 395.18 | 362.01 | 395.37 | 1,567.51 | 1,601.62 |
| IV. | Expenses | |||||
| Cost of Materials Consumed | 186.22 | 194.72 | 216.77 | 790.88 | 834.38 | |
| Changes in Inventories of Finished Goods and Work-in-Progress | 23.37 | (10.22) | (7.84) | 28.42 | 4.40 | |
| Employee Benefit Costs | 28.88 | 26.76 | 24.82 | 110.15 | 103.55 | |
| Finance Costs | 0.29 | 0.24 | 0.17 | 1.17 | 1.01 | |
| Depreciation and Amortisation Expense | 17.89 | 17.69 | 17.61 | 71.66 | 71.23 | |
| Other Expenses | 77.75 | 75.58 | 84.49 | 321.76 | 338.41 | |
| Total Expenses (IV) | 334.40 | 304.77 | 336.02 | 1,324.04 | 1,352.98 | |
| V. | Profit before Exceptional Items and Tax (III-IV) | 60.78 | 57.24 | 59.35 | 243.47 | 248.64 |
| VI. | Exceptional Items | – | – | – | – | – |
| VII. | Profit for the period / year before Tax (V+VI) | 60.78 | 57.24 | 59.35 | 243.47 | 248.64 |
| VIII. | Tax Expense: | |||||
| Current Tax | 13.31 | 11.61 | 9.90 | 52.95 | 47.81 | |
| Deferred Tax | 2.10 | 3.21 | 3.43 | 10.36 | 14.77 | |
| Tax adjustments of earlier period | – | 0.16 | – | 0.16 | (0.05) | |
| Total Tax Expenses | 15.41 | 14.98 | 13.33 | 63.47 | 62.53 | |
| IX. | Profit for the period / year after Tax (VII-VIII) | 45.37 | 42.26 | 46.02 | 180.00 | 186.11 |
| X. | Other Comprehensive Income / (Expense) | |||||
| a) Items that will not be reclassified to Statement of Profit and Loss | ||||||
| – Remeasurement gain/(losses) on defined benefit plans | 1.94 | (0.05) | 1.24 | (0.60) | (1.46) | |
| b) Income tax relating to items that will not be reclassified to Statement of Profit and Loss | (0.49) | 0.01 | (0.31) | 0.15 | 0.37 | |
| c) Items that may be reclassified to Statement of Profit and Loss | ||||||
| – Deferred gains/(losses) on cash flow hedge reserves | 0.44 | 0.00 | (0.74) | 0.44 | (0.37) | |
| d) Income tax relating to items that may be reclassified to Statement of Profit and Loss | (0.11) | (0.00) | 0.19 | (0.11) | 0.09 | |
| Other Comprehensive Income / (Expense) for the period/year (Net of Tax) | 1.78 | (0.04) | 0.38 | (0.12) | (1.37) | |
| XI. | Total Comprehensive Income for the period / year (IX+X) | 47.15 | 42.22 | 46.40 | 179.88 | 184.74 |
| XII. | Paid up Share Capital | 10.23 | 10.23 | 10.23 | 10.23 | 10.23 |
| XIII. | Face Value of Share (Rs) | 2.00 | 2.00 | 2.00 | 2.00 | 2.00 |
| XIV. | Earnings Per Equity Share (Not annualised) | |||||
| Basic (Rs) | 8.87 | 8.26 | 9.00 | 35.20 | 36.40 | |
| Diluted (Rs) | 8.86 | 8.25 | 8.99 | 35.15 | 36.35 |
| Particulars | As At March 31, 2026 | As At March 31, 2025 |
|---|---|---|
| ASSETS | ||
| Non-Current Assets | ||
| (a) Property, Plant and Equipment | 984.31 | 1,012.50 |
| (b) Right of Use Assets | 27.91 | 28.88 |
| (c) Capital Work-In-Progress | ||
| (d) Intangible Assets | 130.48 | 51.91 |
| (e) Financial Assets | 2.91 | 3.12 |
| (i) Loans | ||
| (ii) Other Financial Assets | 0.06 | 0.11 |
| (f) Tax Asset (Net) | 28.05 | 3.98 |
| (g) Other Non-Current Assets | 2.10 | 7.36 |
| Total Non-Current Assets | 1,222.66 | 1,158.74 |
| Current Assets | ||
| (a) Inventories | 122.13 | 164.78 |
| (b) Financial Assets | ||
| (i) Investments | 50.59 | – |
| (ii) Trade Receivables | 230.50 | 230.65 |
| (iii) Cash and Cash Equivalents | 94.15 | 48.78 |
| (iv) Bank Balances other than above | 107.55 | 155.28 |
| (v) Loans | 0.05 | 0.08 |
| (vi) Other Financial Assets | 3.29 | 3.48 |
| (c) Other Current Assets | 64.49 | 27.06 |
| Total Current Assets | 672.75 | 630.11 |
| TOTAL ASSETS | 1,895.41 | 1,788.85 |
| EQUITY AND LIABILITIES | ||
| Equity | ||
| (a) Equity Share Capital | 10.24 | 10.24 |
| (b) Other Equity | 1,523.13 | 1,392.25 |
| Total Equity | 1,533.37 | 1,402.49 |
| LIABILITIES | ||
| Non-Current Liabilities | ||
| (a) Financial Liabilities | ||
| Lease Liabilities | 0.39 | 1.19 |
| (b) Provisions | 14.11 | 11.66 |
| (c) Deferred Tax Liabilities (Net) | 98.32 | 88.00 |
| (d) Government Grant | 32.40 | 39.55 |
| (e) Tax Liabilities (Net) | 0.97 | 0.81 |
| Total Non-Current Liabilities | 146.19 | 141.21 |
| Current Liabilities | ||
| (a) Financial Liabilities | ||
| (i) Short Term Borrowings | – | 3.60 |
| (ii) Lease Liability | 0.80 | 0.73 |
| (iii) Trade Payables – Total outstanding dues of- | ||
| a) Micro Enterprises and Small Enterprises | 15.50 | 14.27 |
| b) Other than Micro Enterprises and Small Enterprises | 135.70 | 162.96 |
| (iv) Other Financial Liabilities | 44.47 | 44.65 |
| (b) Provisions | 2.28 | 3.62 |
| (c) Government Grant | 5.22 | 4.82 |
| (d) Other Current Liabilities | 11.88 | 10.50 |
| Total Current Liabilities | 215.85 | 245.15 |
| TOTAL EQUITY AND LIABILITIES | 1,895.41 | 1,788.85 |
| Particulars | For the year ended March 31, 2026 | For the year ended March 31, 2025 |
|---|---|---|
| Cash flows from Operating Activities | ||
| Profit before tax from continuing operations | 243.47 | 248.64 |
| Adjustments for: | ||
| Depreciation and amortization expenses | 71.66 | 71.24 |
| Profit on sale/discard of property, plant and equipment (Net of loss) | 0.14 | (0.35) |
| Assets written off | 0.62 | |
| Unrealized Loss on Foreign Exchange | 0.68 | 0.55 |
| Finance cost | 1.17 | 1.01 |
| Interest Income | (15.78) | (8.22) |
| Balances written off | 0.47 | 0.04 |
| Fair Value (Gain) on Investment | (0.59) | |
| Amount written back | (1.65) | (0.56) |
| Government Grant Income | (1.49) | (5.76) |
| Expenses on Employee Stock Options | 1.58 | 0.65 |
| Operating Profit before Working Capital Changes | 299.66 | 307.86 |
| Adjustments for: | ||
| (Increase) / Decrease in Other Current & Non-Current Financial Assets | 0.06 | (0.05) |
| (Increase) in Other Current & Non-Current Assets | (34.18) | (3.59) |
| Decrease in Inventories | 42.65 | 7.18 |
| (Increase) in Trade Receivables | (0.32) | (9.44) |
| Increase / (Decrease) in Trade Payables | (25.68) | 4.96 |
| Increase in Other Current Financial Liabilities | 0.52 | 6.26 |
| Increase in Other Current Liabilities | 3.04 | 0.77 |
| Increase / (Decrease) in Provisions | 0.50 | (0.54) |
| Income taxes paid (Net) | (47.70) | (50.31) |
| Net Cash flows from Operating Activities | 238.55 | 263.10 |
| Cash flows from Investing Activities | ||
| Purchase of Property, Plant and Equipment & Intangible assets (Incl. capital work-in-progress, capital advances and capital creditors) | (128.41) | (47.69) |
| Proceeds from sale/ disposal of property, plant and equipment | 0.49 | 0.81 |
| Interest received | 14.48 | 5.05 |
| (Increase)/ Decrease in Margin Money & Fixed Deposits (having the original maturity of more than 3 months) | 23.90 | (153.71) |
| Receipt of Government Grant | 2.45 | |
| Investment in Mutual Fund | (50.00) | |
| Net Cash generated (used in) Investing Activities | (137.09) | (195.54) |
| Cash flows from Financing Activities | ||
| Finance cost paid | (1.04) | (0.82) |
| Repayment of Borrowings | (3.60) | |
| Proceeds from Borrowings | 2.97 | |
| Issue of Equity Shares | 0.01 | 0.01 |
| Premium on issue of Equity Shares | 0.56 | 0.61 |
| Dividend Paid | (51.15) | (51.13) |
| Lease Rent payments | (0.87) | (0.79) |
| Net Cash generated (used in) Financing Activities | (56.09) | (49.15) |
| Net Increase in Cash and Cash Equivalents | 45.37 | 18.41 |
| Cash and Cash Equivalents at the beginning of the year | 48.78 | 30.37 |
| Cash and Cash Equivalents at the end of the year | 94.15 | 48.78 |
| Components of Cash and Cash Equivalents : | ||
| Cash on Hand | 0.01 | 0.01 |
| Balances with Bank | ||
| Current Accounts | 10.77 | 2.73 |
| EEFC Accounts | 4.97 | 12.44 |
| Fixed Deposit Accounts (with original maturity of less than 3 months) | 78.40 | 33.60 |
| 94.15 | 48.78 |