Interim report
Page 1
150 45001:2018 [W] 3G [E] 1SO 14001:2015 o 1S0 90012015 ® o TUVRheiniand =] it com GERIEED; 1D 9105038797 CIN : L24132MH1988PLC049387 TEL :0091-217-2310824 AMINES LIMITED + 0091- 217 - 2451500 ... A Speciality Chemical Company FAX : 0091-217 - 2451521 Registered Office : St. No. 9/1A/1, E-MAIL : info@balajiamines.com BALAJI TOWERS, Hotgi Road, Asara Chowk, WEBSITE : http://www.balajiamines.com Solapur, Maharashtra, 413224 02" November, 2026 To, The General Manager-Department of The Manager-Listing Department, Corporate Services, National Stock Exchange of India Limited, BSE Limited, "Exchange Plaza", 5*" Floor, Phiroze Jeejeebhoy Towers, Plot No. C/1, G Block, Bandra-Kurla Complex, Dalal Street, Mumbai - 400 001. Bandra (East), Mumbai — 400 051. Scrip Code: 530999 Scrip Code: BALAMINES Dear Sir/Madam, ( Sub.: Outcome of Board Meeting held on Monday, 02™ November, 2026 Ref.: Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. With reference to the above cited subject, we would like to inform that, the Board of Directors at their Meeting held today have interalia, considered and approved the following: 1. Un-audited Standalone Financial Results of the Company for the Quarter and Half Year ended 30" September, 2026; 2. Un-audited Consolidated Financial Results of the Company for the Quarter and Half Year ended 30" September, 2026; 3. Limited Review Reports of Statutory Auditors on the Un-audited Standalone and Consolidated Financial Results of the Company for the Quarter and Half Year ended 30" September, 2026, issued by the Statutory Auditors, M/s. M. Anandam & Co., Chartered Accountants as required under Regulation 33 of the Listing Regulations; Further the Board took note of the Warning-cum-Advisory Letter issued by SEBI to the Company and advised the Management to ensure timely assessment, compliance and action thereon of all regulatory requirements The said Results are also being uploaded on the website of the Company at www.balajiamines.com . The Board Meeting commenced at 04:30 P.M. and concluded at 5:46 P.M. This is for your kind information and records. Thanking You. Yours Faithfully, For Balaji Amines Limited Asvatradijn Abhijeet Kothadiya Company Secretary & Compliance Officer Encl.:a/a Unit | : GAT No. 194 to 201, At Post Tamalwadi, Tuljapur Road, Tal - Tuljapur, Dist. Dharashiv, Maharashtra, 413623 Mobile No. +91 9881714575 « Email ID - factoryoffice@balajiamines.in Unit Il Plot No. 4 & 5, Beside TSSEB Sub Station, IDA Bollaram, Jinnaram Mandal, Sangareddy, Telangana, 502325 + Email D - works2@balajiamines.in Unit Il : Plot No. E-7 & 8, Chincholi M.1D.C., Tal - Mohol, Chincholi, Dist. Solapur, Maharashtra, 413255« Mobile No. +91 9922249299 « Email ID - unit3works@balzjiamines.in Unit IV : Plot No. F-104, Chincholi M.I.D.C., Tal - Mohol, Dist. Solapur, Maharashtra, 413255 « Mobile No. +31 7666268577 « Email ID - unit4works@balajiamines.in
Page 2
CERTIFIED www.tuv.com 19105038797 CIN : L24132MH1988PLC049387 TEL :0001-217- 2310824 AMINES LIMITED : 0091- 217 - 2451500 v A Speciiity Chemizal Conpary FAX #10081=217 = 2451521 ) - Registered Office : Sr. No. 9/1A/1, E-MAIL : exports@balajiamines.com / info@balajiamines.com BALAJI TOWERS, Hotgi Road, Asara Chowk, WEBSITE : htp://www.balajiamines.com Solapur, Maharashtra, 413224 STATEMENT OF STANDALONE UNAUDITED FINANCIAL RESULTS FOR THE QUARTER & HALF YEAR ENDED 30TH-SEPTEMBER, 2026 (All amounts are in Rs Lakhs, except for share data or as otherwise stated) sl Quarter ended Half year ended Year ended vl Particulars 30-09-2026 | 30-06-2026 | 30-09-2025 | 30-09-2026 | 30-09-2025 | 31-03-2026 (Unaudited) | (Unaudited) | (Unaudited) | (Unaudited) | (Unaudited) | (Audited) 1_|Revenue from operations 42.779.93| 42,7375] _30,919.72] 85.05368| 62,857.60] 129,154.47 2_|Other Income 640.34 616.79 697.63] 1,257.13| 1,424.46] 2.802.17 3_|Total Income (1+2) 43420.27| 4289054 31,617.35| 86,310.81| 64,282.06| 131,956.64 4 [Expenses (a) | Cost of materials consumed 22,94279| 23,596.80| 15616.64| 4653950 20.424.73] _72,655.79 Changes in inventories of work-in- ) | ropross and fnished gootts 914.69 138.95| 203602 105364 631227| (1,673.42) (c) | Employee benefits expense 240893 240020 _ 1,77650| 4,800.13] 3,666.01] _ 7.714.30 (d) | Depreciation and amortization expenses 1271.37] 115417 115231 242554] 2257.99] _ 4.560.10 () | Finance costs 2151 2694 43.15 4845 77.00 227.78 (f) [Other expenses 6817.42] 5791.68| 6480.64] 12,609.10] 12,804.95] _25.731.69 Total expenses 34,376.71| 33,108.74| 27,114.26] 67,485.45| 54,544.95 109,216.24 5 4")' ofit hefore excaptional ents amd (3. 9,043.56| 9,781.80| 4,503.09| 18,825.36| 9737.11| 22,740.40 & _|Exceptional ltems 5 ] = 5 = - 7_| Profit before Tax (5+6) 9,043.56] 9,781.80| 4/503.09| 18,825.36| 9,737.11| _ 22,740.40 8 |Tax expense Current Tax 1,883.83| _ 2.02260 616,65 3,906.43] 1,00533] 4,691.35 Deferred Tax 286.76 496.45 541.69 783.21 707.07] _ 1,505.60 Earlier years' tax s 4851 - 4851 2 (9.38) Total tax expenses 2170.59| 2/567.56| 1,358.34| 4,738.15] _ 2,612.40| _ 6,187.57 9_[Profit for the period (7-8) 6,872.97| 7,214.24] 3,144.75| 14,087.21] _ 7,124.71] _ 16,552.83 10_|Other comprehensive income : Ttems that will not be reclassified to profit or loss (i) |Remeasurement of defined benefit plans - - - - - (14.99) (ii) |Income tax relating to item (i) above - - - - - - Items that will be reclassified to profit or loss - - - - - - Total other comprehensive income (net of tax) ¥ - - i - (14.99) 11_|Total comprehensive income (3+10) 6872.97| 7,214.24] 3,144.75| 14,087.21) _ 7,124.71| 16,537.84 12 | Paid-up equity share capital (Face Value 648.02 648.02 648.02 648.02 648.02 648.02 Rs. 2/- per share) 13 | Other equity 177,848.62 14_|Earnings per share (of Rs. 2/- each ) (a) |Basic (in Rs.) 21.21 22.27 9.71 43.48 21.99 51.09 (b) [ Diluted (in Rs.) 21.21 22.27 9.71 43.48 21.99 51.09 Unit 1 : GAT No. 194 to 201, At Post Tamalwadi, Tuljapur Road, Taluka Tuljapur, Tamalwadi, Dharashiv, Maharashira, 413523 Mobile No - +91 9881714575 Email ID - factoryoffice@balajiamines.in Unit Il Plot No. E-7 &8, Chincholi M.L.D.C., Taluka - Mohol, Solapur, Maharashtra, 413255 Mobile No .+91 9922249299 Email ID - unit3works@balajiamines.in Unit IV:: Plot No. F-104, Chincholi M.1.D.C., Teluka - Mohol, Dist. Solapur, Maharashtra, 413255 Mobile No . +91 7666268577 EmailID - unitdworks@balajiamines.in
Page 3
150 45001:2018 [H] =t ] 150 14001:2015 T 1SO 9001:2015 g TUV Rheinlad [=; www.tuvicom CERTIFIED ) RARAIEALE CIN : L24132MH1988PLC049387 TEL :0091-217-2310824 AMINES LIMITED : 0091- 217 - 2451500 FAX :0091-217- 2451521 e Compary P f P Registered Office : Sr. No. 9/1A/1, E-MAIL : exports@balajiamines.com / info@balajiamines.com BALAJI TOWERS, Hotgi Road, Asara Chowk WEBSITE : http://www.balajiamines.com Solapur, Maharashtra, 413224 STANDALONE STATEMENT OF ASSETS AND LIABILITIES (All amounts are in Rs Lakhs, except for share data or as otherwise stated) Particulars As at September 30,2026 As at March 31,2026 (Unaudited) (Audited) ASSETS 1. Non - current assets (a) Property, plant and equipment 100,495.14 87,523.68 (b) Capital work - in - progress 7,854.36 20,277.51 (c) Other Intangible assets 271.78 286.87 (¢) Investment Property 449.93 460.27 f) Right-of-use assets 31.58 34.75 (9) Financial Assets (i) Investments 6.600.10 6,600.10 (i) Loans 9.967.72 3,065.51 (iij) Other financial assets 1,161.53 1,445.07 (h) Other non-current assets 772.99 2,262.98 2. Current assets (a) Inventories 24,305.29 21,579.57 (b) Financial Assets (i) Trade Receivables 34,744.07 29,614.06 (i) Cash and cash equivalents 5,261.68 7,362.07 (iii) Other bank balances 17,498.79 19,731.37 (iv) Others 8.83 21.45 (c) Other current assets 361494 2.101.41 Total Assets 213,038.73 - 202,366.67 EQUITY AND LIABILITIES EQUITY. (2) Equity Share capital 648.02 648.02 (b) Other Equity 188,371.72 177,848.62 Total Equity 189,019.74 178,496.64 LIABILITIES 1. Non - current liabilities (a) Financial Liabilities (i) Lease liabilities 31.08 3264 (ii) Other financial liabilities 489.85 489.86 (b) Provisions 32256 322.56 () Deferred tax liabilities (Net) 9,999.05 9.215.84 (d) Other non-current liabilities 119.15 14311 2. Current liabilities (a) Financial Liabilities (i) Lease liabilities 3.05 4.18 (ii) Trade payables a) Total outstanding dues of micro enterprises and small enterprises 947.17 1,275.88 b) Total outstanding dues of creditors other than micro enterprises and small 5558164 371660 enterprises (i) Other financial liabilties 4,116.71 6,081.89 (b) Other current liabilties 926.88 1,475.64 (c) Provisions 187.62 94.95 (d) Current Tax Liabilties (Net) 1,317.02 1,016.88 Total Equity and Liabilities 213,038.73 202,366.67 194 t0 201, At Post Tamalwad, Tuljapur Road, Taluka Tuljapur, Tamalwadi, Dharashiv, Maharashtra, 413523 Mobile No - +31 9881714575 Email ID - factoryoffice@balajiamines.in Unit 11l - Plot No. E-7 &8, Chincholi M.L.D.C., Taluka - Mohol, Solapur, Maharashtra, 413255 Mobile No .+91 9922249299 Email ID - unit3works@balajiamines.in Unit IV : Plot No. F-104, Chincholi M.LD.C., Taluka - Mohol, Dist. Solapur, Maharashra, 413255 Mobile No . +91 7666268577 Email ID - unitdworks@balajiamines.in
Page 4
150 45001:2018 [E] =3 ] 1SO 14001:2015 er o |[1s0900t:2015 TUV Rheiniand =] . wtivcor CERTIED) 1D 9105038797 CIN : L24132MH1988PLC049387 11 TEL : 0091- 217 - 2310824 : 0091- 217 - 2451500 FAX :0091- 217 - 2451521 E-MAIL : exports@balajiamines.com / info@balajiamines.com AMINES LIMITED .. A Speciality Chemical Company Registered Office : Sr. No. 9/1A/1, BALAJI TOWERS, Hotgi Road, Asara Chowk, WEBSITE : http://www.balajiamines.com Solapur, Maharashtra, 413224 STANDALONE STATEMENT OF CASH FLOWS (All amounts are in Rs Lakhs, except for share data or as otherwise stated) Half year ended Half year ended Particulars 30-09-2026 30-09-2025 (Unaudited) (Unaudited) Cash flow from operating activities: Profit before tax 18,825.36 9,737.11 Adjustments for: Depreciation and amortisation 2,425.54 2,257.99 Interest on borrowings - 75.15 Interest on lease liabilities 1.61 1.85 . (Profit)/Loss on sale of property, plant and equipment 245.70 (8.12) Interest income (828.65) (651.77) Operating cash flow before working capital changes 20,669.56 11,412.21 Changes in operating assets and liabilities (Increase) / decrease in inventories (2,725.72) (1,446.45) (Increase) / decrease in trade receivables (5,130.01) (499.58) (Increase) / decrease in financial assets other than trade receivables (119.27) 174.44 (Increase) / decrease in other current assets (1,513.53) (2,118.26) Increase) / decrease in other non current assets (3.54) 22.94 Increase / (decrease) in trade payables 1,513.53 (758.16) Increase / (decrease) in other financial liabilities 88.17 (1,000.98) Increase / (decrease) in provisions 9267 209.65 Increase / (decrease) in other current liabilities (548.76) (333.03) Increase / (decrease) in other non current liabilities (23.96) - Increase / (decrease) in current tax liabilities (1,226.78) (248.18) Cash generated from operations 11,072.36 5,414.60 Direct taxes paid (net) (2,400.00) (1,550.00) Net cash flow from/(used in) operating activities 8,672.36 3,864.60 Cash flow from investing activities Purchase of property, plant and equipment including capital work-in-progress (3,252.45) (6.572.72) Acquisition of Right-of-use assets - 3.30 Proceeds from sale of property, plant and equipment 61.50 11.19 “Loan to Subsidiary Company (6,650.00) - Proceeds from / (Investment in) Term deposits in current assets. 2,658.62 5,758.96 Decreasel/(increase) in capital advances 1,493.53 368.14 Increase/(decrease) in capital creditors (2,076.59) (697.23) Interest received 561.04 678.97 Net cash flow from/(used in) investing activities (7,204.35) (449.39) Cash flow from financing activities Payment for Interest on lease liabilities (1.61) (1.85) Payment for principal component of lease liabilities (2.69) (2.59) Dividend paid (3,564.10) (3,564.11) Interest paid - (75.15) Net cash flow from/(used in) financing activities (3,568.40) (3,643.70) Net increasel(decrease) in cash and cash equivalents (2,100.39) (228.49) Cash and Cash equivalents at the beginning of the period 7,362.07 3,849.24 Cash and Cash equivalents at the end of the period 5,261.68 3,620.75 Note : The above Statement of Cash Flows has been prepared under the indirect method as set out in the Indian Accounting Standard (Ind AS) 7 - "Statement of Cash Flo to 201, At Post Tamalwad, Tuljapur Road, Taluka Tuljapur, Tamalwadi, Dharashiv, Maharashtra, 41323 Mobile No - +91 9881714575 Email ID - factoryoffice@balajiamines.in Unit 11 Plot No. E-7 &8, Chincholi M..D.C., Taluka - Mohol, Solapur, Maharashtra, 413255 Mobile No .+91 9922249299 Email ID - unit3works@balajiamines.in Unit | + PlotNo. F-104, Chincholi M..D.C., Taluka - Mohol, Dist. Solapur, Maharashtra, 413255 Mobile No . +91 7666268577 Email ID - uitéworks@balajiamines.in
Page 5
TEL : 0091- 217 - 2310824 : 0091- 217 - 2451500 FAX : 0091- 217 - 2451521 E-MAIL WEBSITE:: http://www.balajiamines.com : exports@balajiamines.com / info@balajiamines.com 1S0 45001:2018 [H], 1S0 14001:2015 1SO 9001:2015 s (<) TUV Rheinland www.tuv.com 1D 9105038797 CIN : L24132MH1988PLC049387 CERTIFIED AMINES LIMITED ... A Speciality Chemical Company Registered Office : Sr. No. 9/1A/1, BALAJI TOWERS, Hotgi Road, Asara Chowk, Solapur, Maharashtra, 413224 STATEMENT OF CONSOLIDATED UNAUDITED FINANCIAL RESULTS FOR THE QUARTER & HALF YEAR ENDED 30th SEPTEMBER, 2026 (All amounts are in Rs Lakhs, except for share data or as otherwise stated) s Quarter ended Half year ended Year ended e Particulars 30-09-2026 | 30-06-2026 | 30-09-2025 | 30-09-2026 | 30-09-2025 | 31-03-2026 g (Unaudited) | (Unaudited) | (Unaudited) | (Unaudited) | (Unaudited) | (Audited) 1_|Revenue from operations 46,759.93| _45592.56| 34,055.21| 92,35249| 69,889.33| 142,498.07 2_|Other Income 437.82 552.49 705.48 99031| 1,607.48] 2,88067 3_|Total Income (1+2) 47,197.75] _ 46,145.05] 34,760.69] 93,342.80| 71,496.81| 145,378.74 4 |Expenses (2) [ Cost of materials consumed 2569583| 24,609.25] 17,505.08| 50,305.08| 34.129.83| _81,115.35 Changes in inventories of work-in- (6) [iregross and fnished soc, 798.59 689.07 999.91| 1487.66| 5576.31| (1,515.93) (©) | Employee benefits expense 250285 2562.58] 1039.90| 517543| 3,987.75] _ 8.411.03 (d) | Depreciation and amortization expenses 1,532.00] _ 1,378.24] 1,428.10] 291024 282535 _ 5637.97 (e) | Finance costs 134.25 14122 95.91 27547 168.79 537.04 (f) [Other expenses 751441 612433 7,628.91| 1363874] 14,74456] _27,944.26 Total expenses 38,267.93| 35,524.69| 29,597.81| 73,792.62| 61,432.59] 122,129.72 5 i)' ofit before exceptional ltems and tax (3- 8929.82| 10,620.36| 5162.88| 19,550.18| 10,064.22| 23,249.02 6 | Exceptional ltems 5 - E 5 3 - 7_|Profit before Tax (5+6) 8,929.82| 10620.35] 5,162.88| 19,550.18] 10,064.22 _ 23,249.02 8 |Tax expense Current fax 1.89751| 2,056.42 874.00] 415393 1.062.77| 479675 Deferred Tax 285.11 503.66 578.58 788.77 738.52| 1,545.14 Earlier years tax - 4851 - 4851 = (8.55) Total tax expenses 2182.62| _ 2,808.59| 145267| 4,991.21| 2,701.29| _ 6,333.34 9_|Profit for the period (7-8) 6747.20] 7,811.77] _ 3,710.21| 14,558.87| 7,362.93 16,915.68 Attributable to: (a) Owners of the Parent 6727.05] _ 749366] 3.45501| 14,02071| 7,25589] 16.719.99 (b) Non-controlling interests 20.15 318.11 254.28 338.26 107.02 195.69 10 | Other comprehensive income ltems that will not be reclassified o profit or loss (i) [Remeasurement of defined benefit plans 5 d = B - (16.98) (i) [Income tax relating to item (i) above 5 : - : n s Items that will be reclassified to profit or loss - - - - - - ;I':;)al other comprehensive income (net of - i _ 5 N (16.08) 11_| Total comprehensive income (8+10) 6,747.20| 7,811.77] 3,710.21| 14,558.87| 7,362.93| _16,898.70 Attributable to: () Owners of the Parent 6727.05| 7,493.66] 346591 14220.71| 7.25589] 16,703.91 (b) Non-controlling interests 20.15 318.11 254.28 338.26 107.02 194.79 12 |Paid-up equity share capital (Face Value 648.02 648.02 648.02 648.02 648.02 648.02 Rs. 2/- per share) 13_|Other equity 196,997.59 14 | Earnings per share (of Rs. 2/-each ) (a) | Basic (in Rs.) 20.76 2343 1067 43.89 22.39 51.60 (b) [ Diluted (in Rs.) 20.76 2313 10.67 43.89 22.39 51.60 Y o I~ Unitl: 1, At Post Tamalwadi, Tuljapur Road, Taluka Tuljapur, Tamalwadi, Dharashiv, Maharashtra, 413623 Mobile No - +91 9881714575 Email ID - factoryoffice@balajiamines.in Unit I : Plot No. E-7 &8, Chincholi M..D.C., Taluka - Mohol, Solapur, Maharashtra, 413255 Mobile No .+91 9922249299 EmailID - unit3works@balajiamines.in Unit IV Plot No. F-104, Chincholi M.1.D.C., Taluka - Mohol, Dist. Solapur, Maharashtra, 413255 Mobile No . +91 7666268577 Email D - unit4works@balajiamines.in
Page 6
TEL : 0091- 217 - 2310824 + 0091- 217 - 2451500 FAX : 0091- 217 - 2451521 E-MAIL WEBSITE:: http://www.balajiamines.com : exports@balajiamines.com / info@balajiamines.com e CIN : L24132MH1988PLC049387 AMINES LIMITED .. A Speciality Chemical Company Registered Office : Sr. No. 9/1A/1, BALAJITOWERS, Hotgi Road, Asara Chowk, Solapur, Maharashtra, 413224 CONSOLIDATED SEGMENT REPORTING (All amounts are in Rs Lakhs, except for share data or as otherwise stated) si Quarter ended Half year ended Year ended No‘ Particulars 30-09-2026 | 30-06-2026 | 30-09-2025 | 30-09-2026 | 30-09-2025 | 31-03-2026 : (Unaudited) | (Unaudited) | (Unaudited) | (Unaudited) | (Unaudited) | (Audited) 1 _|Segment Revenue Amines & Speciality Chemicals 46,420.26 45,288.92 34,106.70 91,709.18 69,761.17| 141,568.99 Hotel Division 716.74 798.81 724.84 1,515.55 1.751.38 3,570.15 Unallocated 157.07 124.50 95.70 281.57 158.59 587.49 Sub Total : 47,294.07 46,212.23 34,927.24 93,506.30 71,671.14| 145,726.63 Less: Inter-segment revenue 96.32 67.18 166.55 163.50 174.33 347.90 Revenue from operations 47,197.75 46,145.05 34,760.69 93,342.80 71,496.81| 145,378.74 2 |Segment Results before Tax & Interest Amines & Speciality Chemicals 8,925.94 10,544.76 5,055.01 19,470.70 9,599.17 22,525.09 Hotel Division 53.16 159.78 97.61 212.94 487.63 937.36 Unallocated 84.97 57.04 106.16 142.01 146.20 323.62 Total 9,064.07 10,761.58 5,258.79 19,825.65 10,233.01 23,786.07 a_|Less : Interest Amines & Speciality Chemicals 129.95 135.38 90.93 265.33 158.11 517.58 Hotel Division 4.30 5.84 4.98 10.14 10.68 19.46 Unallocated = - - = = - Total : - 134.25 141.22 95.91 275.47 168.79 537.04 b_|Segment Profit/(Loss) before tax Amines & Speciality Chemicals 8,795.99 10,409.38 4,964.08 19,205.37 9,441.06 22,007.51 Hotel Division 48.86 153.93 92.63 202.80 476.95 917.90 Unallocated 84.97 57.04 106.16 142.01 146.20 323.62 Total : 8,929.82 10,620.36 5,162.88 19,550.18 10,064.22 23,249.03 3 |Segment Assets Amines & Speciality Chemicals 264,017.86| 257,731.41| 224,24569| 264,017.86] 224,245.69| 265,370.86 Hotel Division 6,353.28 6,315.10 5,827.89 6,353.28 5,827.89 6,133.44 Unallocated 2,734.28 2,676.28 3,072.42 2,734.28 3,072.42 2,749.38 Total : 273,105.42| 266,722.79| 233,145.99| 273,105.42| 233,145.99| 274,253.67 4 | Segment Liabilities Amines & Speciality Chemicals 31,884.56 28,958.53 15,466.99 31,884.56 15,466.99 45,364.44 Hotel Division 1,415.88 1,316.39 471.44 1,415.88 471.44 1,035.83 Unallocated 13,638.24 13,467.89 11,006.79 13.,638.24 11,006.79 12,681.53 Total : 46,938.68 43,742.82 26,945.22 46,938.68 26,945.22 59,081.80 Unit I : GAT No. 184 to 201, At Post Tamalwad, Tuljapur Road, Taluka Tuljapur, Tamalwadi, Dharashiv, Maharashtra, 413623 Mobile No - +91 9881714575 EmailID - factoryoffice@balajiamines.in Unit 1l Plot No. E-7 &8, Chincholi M..D.C., Taluka - Mohol, Solapur, Maharashira, 413255 Mobile No .+31 9922249299 Email ID - unitworks@balajiamines.in Unit IV': Plot No. F-104, Chincholi M.1.D.C., Taluka - Mohol, Dist. Solapur, Maharashtra, 413255 Mobile No . +91 7666268577 Email ID - unitéworks@balajiamines.in
Page 7
TEL : 0091- 217 - 2310824 : 0091- 217 - 2451500 FAX : 0091- 217 - 2451521 E-MAIL : exports@balajiamines.com / info@balajiamines.com WEBSITE : http://www.balajiamines.com 150 45001:2018 [H] X [w] 1SO 14001:2015 sy o |[1S0 20012015 TUV Rheinland ity com SERIEEY 1D 9105038797 CIN : L24132MH1988PLC049387 AMINES LIMITED ... A Speciality Chemical Compary Registered Office : Sr. No. 9/1A/1, BALAJI TOWERS, Hotgi Road, Asara Chowk, Solapur, Maharashtra, 413224 CONSOLIDATED STATEMENT OF ASSETS AND LIABILITIES (All amounts are in Rs Lakhs, except for share data or as otherwise stated) 5 As at September 30,2026 | _As at March 31,2026 Barticulas (Unaudited) {Audited) ASSETS 1. Non - current assets a. Property, plant and equipment 115,959.17 103,472.45 b. Capital work - in - progress 51,319.07 51,202.94 c. Other Intangible assets 271.78 286.87 d. Investment Property 449.93 - 460.27 e. Right-of-use assets 31.68 34.75 . Financial Assets (i) Investments 0.10 0.10 (ii) Other financial assets 1,238.30 1,518.34 g. Other non-current assets 3,076.89 23,188.76 2. Current assets (@) Inventories 28,182.01 24,711.71 (b) Financial Assets (i) Trade Receivables 38,880.12 34,585.86 ii) Cash and cash equivalents 5,261.71 7,392.61 Other bank balances 17,510.89 19,743.48 (iv) Other financial assets 917 22.11 (d) Other current assets 10,914.70 7.633.44 Total Assets 273,105.42 274,253.69 EQUITY AND LIABILITIES EQUITY (2) Equity Share capital 648.02 648.02 (b) Other Equity 207,654.19 196,997.59 Attributable to the owners of the Parent 208,302.21 197,645.61 Non controlling interest 17,864.53 17,526.27 LIABILITIES 1. Non - current liabilities (a) Financial Liabilities (i) Borrowings 12,043.47 6,483.35 (ii) Lease liabilties 31.08 32,64 (iij) Other financial liabilities 480.86 489.86 (b) Provisions 348.08 345,69 (c) Deferred tax liabilties (net) 12,171.96 11,383.19 (d) Other non-current liabilities 119.15 143.11 2. Current liabilities (a) Financial Liabilities (i) Borrowings 317155 6,807.70 (ii) Lease liabillties 3.05 4.18 iif) Trade payables ) Total outstanding dues of micro enterprises and small enterprises 1,02027 1.450.84 b) Total outstanding dues of creditors other than micro enterprises and small 600297 705062 enterprises (iv) Other financial liabilities 8,109.65 22,201.10 (b) Other current liabilties. 953.87 1,495.97 (c) Provisions 214.84 119.62 (d) Current Tax Liabiltties (Net) 1,358.88 1,073.94 quity and Liabilities 273,105.42 274,253.69 At Post Tamalwadi, Tuljapur Road, Taluka Tuljapur, Tamalwadi, Dharashiv, Maharashira, 413623 Mobile No - +91 9881714575 Email ID - factoryoffice@balajiamines.in PlotNo. E-7 &8, Chincholi M..D.C., Taluka - Mohol, Solapur, Maharashtra, 413255 Mobile No .+91 9922249299 EmailID - unit3works@balajiamines.in IV Plot No. F-104, Chincholi M.1.D.C., Taluka - Mohol, Dist. Solapur, Maharashtra, 413255 Mobile No . +91 7666268577 Email ID - unit4works@balzjiamines.in
Page 8
sty com GETIRT 1D 9105038797 CIN : L24132MH1988PLC049387 TEL :0091-217-2310824 AMINES LIMITED + 0091- 217 - 2451500 A SgoisBey Clibmital Compiy FAX : 0091- 217 - 2451521 Registered Office : Sr. No. 9/1A/ E-MAIL : exports@balajiamines.com / info@balajiamines.com B:EAjl %E\NERslm‘éi RzadoAsara Chowk WEBSITE : http://www.balajiamines.com Solapur, Maharashtra, 413224 CONSOLIDATED STATEMENT OF CASH FLOWS (All amounts are in Rs Lakhs, except for share data or as otherwise stated) Half year ended Half year ended Particulars 30-09-2026 30-09-2025 (Unaudited) (Unaudited) Cash flow from operating activities: Profit before tax 19,550.18 ) 10,064.22 Adjustments for: Depreciation and amortisation 2,910.24 2,825.35 Interest on borrowings 200.39 166.94 Interest on lease liabilities . 1.61 1.85 (Profit)/Loss on sale of property, plant and equipment 24570 (8.13) Interest income (549.80) (803.92) Operating cash flow before working capital changes 22,358.32 12,246.31 Changes in operating assets and liabilities (Increase) / decrease in inventories (3,470.30) (2,371.10) (Increase) / decrease in trade receivables (4,294.26) (1,176.85) (Increase) / decrease in financial assets other than trade receivables (122.76) 131.20 (Increase) / decrease in other current assets (3,281.26) (3,943.64) " (Increase) / decrease in other non current assets 10.66 47.03 Increase / (decrease) in trade payables (1,478.22) 165.35 Increase / (decrease) in other financial liabilities 110.07 (968.71) Increase / (decrease) in provisions 97.61 208.28 Increase / (decrease) in other current liabilities (542.10) (300.29) Increase / (decrease) in other non current liabilities (23.96) - (Increase) / decrease in current tax assets - (82.29) Increase / (decrease) in current tax liabilities. (1,317.50) (184.78) Cash generated from operations 8,046.30 ¥ 3,770.51 Direct taxes paid (net) (2,600.00) (1,550.00) Net cash flow from/(used in) operating activities 5,446.30 2,220.51 Cash flow from investing activities Purchase of property, plant and equipment including capital work-in-progress (15,791.69) (18,430.36) Acquisition of Right-of-use assets - 3.30 Proceeds from sale of property, plant and equipment 61.50 11.19 Proceeds from / (Investment in) Term deposits in current assets 2,658.62 5,764.10 Advances towards capital purchases 20,101.21 (1,718.49) Increase/(decrease) in capital creditors (14,247.70) 2,027.27 Interest received 562.74 830.80 Net cash flow from/(used in) investing activities (6,655.32) (11,512.19) Cash flow from financing activities Proceeds from non-current borrowings 6,460.12 - Repayment of non-current borrowings = (151.52) Proceeds/ (repayment) from current borrowings (nef) (3.636.15) 2,196.97 Payment for Interest on lease liabilities (1.61) (1.85) Payment for principal component of lease liabilities (2.69) (2.59) Dividend paid (3.564.10) (3,564.11) Interest paid (177.45) (166.94) Net cash flow from/(used in) financing activities (921.88) (1,690.04) Net increasel(decrease) in cash and cash equivalents (2,130.90) (10,981.72) Cash and Cash equivalents at the beginning of the period 7,392.61 - 14,889.41 Cash and Cash equivalents at the end of the period 5,261.71 3,907.69 Note : The above Statement of Cash Flows has been prepared under the indirect method as set out in the Indian Accounting Standard (Ind AS) 7 - "Statement of Cash Flows ". effaiwad, Tufjapur Road, Taluka Tuljapur, Tamaiwadi, Dharashiv, Maharashtra, 413623 Mobile No - +31 9881714575 Email ID - factoryofice@balajiamines.in 0. E-7 &8, Chincholi M.L.D.C., Taluka - Moho, Solapur, Maharashtra, 413255 Mobile No .+91 9922249299 Email ID - unit3works@balajiamines.in No.F-104, Chincholi M..D.C., Taluka - Mohol, Dist. Solapur, Maharashtra, 413255 Mobile No . +91 7666268577 Email D - unit4works@balajiamines.in
Page 9
10 45001:2018 [&] 10 14001:2015 o |[1s0 2002015 TUV Rheinland “nitavcom CERHIEIED 1D 9105038797 CIN : L24132MH1988PLC049387 TEL :0001-217- 2310824 AMINES LIMITED : 0091- 217 - 2451500 FAX :0091-217 - 2451521 ~ A Speckutty Clrmieal Compary . P . P Registered Office : Sr. No. 9/1A/1, E-MAIL : exports@balajiamines.com / info@balajiamines.com BALAJI TOWERS, Hotgi Road, Asara Chowk WEBSITE : http://www.balajiamines.com Solapur, Maharashtra, 413224 Notes: 1. The above unaudited results, as reviewed by the Audit Committee at their meeting held on November 02, 2026, were considered, approved and taken on record by the Board of Directors at their meeting held on November 02, 2026. The Statutory Auditors of the Company have carried out a Limited Review of the aforesaid results. 2. The financial results for the quarter and half year ended September 30, 2026 are prepared in accordance with the Indian Accounting Standards (Ind AS) prescribed under section 133 of the Companies Act, 2013. 3. The Consolidated financial results are prepared based on Ind AS 110 "Consolidated Financial Statements". The consolidated results include results of subsidiary, Balaji Speciality Chemicals Limited. 4. Segment information is given as per Ind AS-108 ‘Operating Segments’. 5. This statement is prepared as per Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. By the order of Board For Balaji Amine$ Limited Date : 02/11/2026 Place : Solapur Unit | GAT No. 184 to 201, At Post Tamalwadi, Tulapur Road, Taluka Tuljapur, Tamalwad, Dharashiv, Maharashtra, 413623 Mobile No - +91 9881714575 Email ID - factoryoffice@balajiamines.in Unit I : Plot No. E-7 &8, Chincholi M..D.C., Taluka - Mohol, Solapur, Maharashtra, 413255 Mobile No .+91 9922249299 Email ID - unit3works@balajiamines.in Unit IV : Plot No. F-104, Chincholi M...0.C., Taluka - Mohol, Dist. Solapur, Maharashtra, 413255 Mobile No . +91 7666268577 Email ID - unitéworks@balajiamines.in
Page 10
M.ANANDAM & CO. CHARTERED ACCOUNTANTS Independent Auditor’s Review Report on the Quarterly and Year to Date Unaudited Standalone Financial Results of the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended Review Report to the Board of Directors Balaji Amines Limited We have reviewed the accompanying statement of unaudited standalone financial results of Balaji Amines Limited (the “Company”) for the quarter ended 30™ September, 2026 and year to date results for the period 1% April, 2026 to 30" September, 2026 (the “Statement”) attached herewith, being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the “Listing Regulations”). This Statement, which is the responsibility of the Company’s Management and approved by the Company’s Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 “Interim Financial Reporting” (“Ind AS 34”), prescribed under Section 133 of the Companies Act, 2013, and other accounting principles generally accepted in India. Our responsibility is to issue a report on the Statement based on our review. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 “Review of Interim Financial Information performed by the Independent Auditor of the Entity” issued by the Institute of Chartered Accountants of India. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the financial statements are free of material misstatement. A review is limited primarily to inquiries of Company personnel and analytical procedures applied to financial data and thus provide less assurance than an audit. We have not performed an audit and accordingly, we do not express an audit opinion. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying statement of unaudited standalone financial results prepared in accordance with applicable accounting standards and other recognized accounting practices and policies has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, including the manner in which it is to be disclosed, or that it contains any material misstatement. For M. Anandam & Co., Chartered Accountants (Firm Regn.No0.000125S) Digitalysigned by VENKATA VENKATA RANGANATH' RANGANATH MAMIDIPUDI MAMIDIPUDI Date: 2026102 17:4037 0530 MV Ranganath Partner Membership Number: 028031 UDIN: 26028031FDATPZ2821 Place: Secunderabad Date: 2" November, 2026 7 ‘N, Surya Towers, Sardar Patel Road, Secunderabad — 500003, Telangana ® www.anandam.in @: 040-2781 2377, 040-2781 2034 X info@anandam.in
Page 11
M.ANANDAM & CO., CHARTERED ACCOUNTANTS Independent Auditor’s Review Report on the Quarterly and Year to Date Unaudited Consolidated Financial Results of the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended Review Report to the Board of Directors Balaji Amines Limited We have reviewed the accompanying statement of unaudited consolidated financial results of Balaji Amines Limited (“the Holding Company”) and its subsidiary (the Holding Company and its subsidiary together referred to as “the Group”) for the quarter ended 30t September, 2026 and year to date results for the period 1% April, 2026 to 30™ September, 2026 (the “Statement”), being submitted by the Holding Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the “Listing Regulations”). This Statement, which is the responsibility of the Holding Company’s Management and approved by the Holding Company’s Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 “Interim Financial Reporting” (“Ind AS 34”), prescribed under Section 133 of the Companies Act, 2013, and other accounting principles generally accepted in India. Our responsibility is to express a conclusion on the Statement based on our review. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 “Review of Interim Financial Information Performed by the Independent Auditor of the Entity”, issued by the Institute of Chartered Accountants of India. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. The Statement includes the results of the subsidiary, Balaji Speciality Chemicals Limited. Based on our review conducted and procedures performed as stated in paragraph 3 above, nothing has come to our attention that causes us to believe that the accompanying statement of unaudited consolidated financial results, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standard and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, including the manner in which it is to be disclosed, or that it contains any material misstatement. For M. Anandam & Co., Chartered Accountants (Firm Regn.No.000125S) VENKATA Digitally signed by VENKATA RANGANATH MAMIDIPUDI RANGANATH Date: 2026.11.02 17:41:34 MAMIDIPUDI +0530 MV Ranganath Partner Membership Number: 028031 UDIN: 26028031ZRFSWF3002 Place: Secunderabad Date: 2" November, 2026 7 ‘A, Surya Towers, Sardar Patel Road, Secunderabad — 500003, Telangana ® www.anandam.in @: 040-2781 2377, 040-2781 2034 (I info@anandam.in