Interim report
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Corporate Office: SKCL Summit, No. 47/C3, 10th Floor, Gandhi Mandapam Road, Kotturpuram, Chennai – 600085 Registered Office: No.2, North Crescent Road, T Nagar, Chennai, Tamil Nadu, India – 600017 CIN: L24298TN2009PLC072270 | info@archeanchemicals.com | Ph: +91 44 - 610 99 999 | www.archeanchemicals.com October 29, 2026 National Stock Exchange of India Limited BSE Limited Exchange Plaza Listing Operations Bandra-Kurla Complex, Bandra (E) P J Towers Dalal Street Mumbai-400051 Mumbai-400001 Symbol-ACI Scrip Code- 543657 Dear Sir/Madam, Sub: Outcome of the Board Meeting held on October 29, 2026 Ref: Trading Window Closure and Board Meeting Intimation dated September 24, 2026, and October 22, 2026 respectively Pursuant to the provisions of Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, (“SEBI LODR”) the Board of Directors in its meeting held today i.e., October 29, 2026, inter alia, considered and approved the following: 1. The Un-Audited Financial Results (Standalone and Consolidated) for the quarter and half year ended September 30, 2026. Pursuant to Regulation 33(3) of SEBI LODR, we enclose the following: Standalone and Consolidated Un-Audited Financial Results for the quarter and half year ended September 30, 2026 duly reviewed by the Audit Committee and approved by the Board of Directors. Limited Review Report from the Statutory Auditors on the Standalone and Consolidated Un-Audited Financial Results for the quarter and half year ended September 30, 2026. 2. Pursuant to Regulation 47 of the SEBI LODR, the Un-audited financial results shall be published on the newspapers. The Board Meeting commenced at 2.30 PM and concluded at 4.45 PM. The above information will also be available on the website of the Company at www.archeanchemicals.com Kindly take the same on record. Thanking you Yours faithfully For Archean Chemical Industries Limited Vijayaraghavan N E Company Secretary & Compliance Officer M. No. A41671 Enc: as above
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S.No (I) (II) (III) (IV) (V) (VI) (VII) (VIII) (IX) (X) (XI) (XII) (XIII) (XIV) Archean Chemical Industries Limited CIN: L24298TN2009PLC072270 Regd Office: No.2, North Crescent Road, T Nagar, Chennai - 600 017 Unaudited Standalone Financial Results for the Quarter and Half Year ended September 30, 2026 Quarter ended Quarter ended Quarter ended Half year ended Particulars September 30, 2026 June 30, 2026 September 30, 2025 September 30, 2026 Unaudited Unaudited Unaudited Unaudited Revenue Revenue from operations 29,071.89 31,593.33 22,076.01 60,665.22 Other income 1,464.01 1,614.14 1,102.13 3,078.15 Total Income (l+11) 30 535.90 33 207.47 23 178.14 63 743.37 Expenses Cost of materials consumed 4,166.80 3,068.95 1,037.73 7,235.75 Purchase of stock in trade - - - - Changes in inventories offmished goods and work-in- (2,111.14) (498.65) (1,936.11) (2,609.79) progress Employee benefits expense 1,605.37 1,620.35 1,442.35 3,225.72 Finance costs 930.69 863.88 449.65 1,794.57 Depreciation and amortisation expenses 2,052.89 1,991.50 2,039.28 4,044.39 Other expenses 17,945.15 20,629.98 15,035.12 38,575.13 Total Expenses (IV) 24 589.76 27 676.01 18 068.02 52 265.77 Profit before exceptional items and tax (III • IV) 5,946.14 5,531.46 5,110.12 11,477.60 Exceptional items - - - Profit before tax (V + VI) 5,946.14 5,531.46 5,110.12 11,477.60 Tax expense Current tax 1,436.93 1,705.48 1,089.17 3,142.41 (Excess) provision for tax relating to prior years - - - - Deferred tax 189.68 (226.79) 174.68 (37.11) Total tax expenses (VIII) 1,626.61 1,478.69 1,263.85 3,105.30 - Profit after tax (VII - VIII) 4 319.53 4 052.77 3 846.27 8 372.30 Other comprehensive income (i) Items that will not be reclassified to profit and loss - Remeasurement of defined benefit obligations (3.96) (11.88) (14.47) (15.84) (ii) income tax relating to above 1.00 2.99 3.64 3.99 Total other comprehensive income (i+ii) (2.96) (8.89) (10.83) (11.85 Total comprehensive Income (IX+ X) 4 316.57 4 043.88 3 835.44 8 360.45 Paid-up equity share capital (Face value of Rs. 2 each) 2,469.16 2,469.16 2,468.55 2,469.16 Reserves excluding Revaluation Reserves as per standalone balance sheet Earnings per share ofRs.2 each (fu Rs.) - Not Annualised for quarters and half years -Basic 3.50 3.28 3.12 6.78 -Diluted 3.50 3.28 3.11 6.78 See accompanying notes to the standalone financial results ( Rs. in Lakhs ) Half year ended Year ended September 30, 2025 March 31, 2026 Unaudited Audited 49,939.00 104,153.98 2,384.37 4,721.08 52 323.37 108 875.06 2,482.26 5,259.96 1,652.44 1,652.44 (3,754.13) (3,730.82) 3,092.59 6,235.15 895.49 1,771.60 4,021.70 8,006.23 31,671.61 68,654.09 40 061.96 87 848.65 12,261.41 21,026.41 - - 12,261.41 21,026.41 3,021.71 5,384.87 (31.33) 208.58 235.58 3,230.29 5,589.12 9 031.12 15437.29 (12.24) (31.67) 3.08 7.97 (9.16) (23.70' 9 021.96 15 413.59 2,468.55 2,469.16 197,334.08 7.32 12.51 7.31 12.50
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Archean Chemical Industries Limited Unaudited Standalone Statement of Assets and Liabilities as at September 30, 2026 S.No Particulars I ASSETS 1 Non-Current Assets (a) Property, plant and equipment (b) Capital work in progress ( c) Right-of-use assets ( d) Intangible assets (e) Financial assets: (i) Investments (ii) Loans (iii) Other financial assets (f) Income tax assets (Net) (g) Other non current assets Total Non-current assets 2 Current assets (a) Inventories (b) Financial assets: (i) Investments (ii) Trade receivables (iii) Cash and cash equivalents (iv) Bank balances other than (iii) above (v) Loans ( vi) Other financial assets ( c) Other current assets Total current assets TOTAL ASSETS II EQUITY AND LIABILITIES 1 Equity (a) Equity share capital (b) Other equity Total equity 2 Liabilities Non-Current liabilities (a) Financial liabilities: (i) Borrowings (ii) Lease liabilities (b) Provisions (c) Deferred tax liabilities (Net) Total non-current liabilities Current Liabilities (a) Financial liabilities: (i) Borrowings (ii) Lease liabilities (iii) Trade payables (A) total outstanding dues of micro and small enterprises (B) total outstanding dues of creditors other than above (iv) Other financial liabilities (v) Derivative liabilities (b) Other current liabilities ( c) Current Tax Liabilities ( d) Provisions Total current liabilities Total Liabilities TOTAL EQUITY AND LIABILITIES As at September 30, 2026 Unaudited 100,368.21 7,288.73 6,524.85 9.83 43,207.49 58,363.49 5,934.88 3,163.30 224,860.78 22,823.03 14,660.67 4,395.25 59.20 2,212.30 6,132.86 50,283.31 275144.09 2,469.16 202,458.06 204,927.22 11,929.19 4,120.50 1,506.81 12,512.01 30,068.51 22,028.18 2,176.27 3,490.62 10,374.23 1,387.60 2.99 170.30 239.64 278.53 40148.36 70,216.87 275144.09 (Rs.in Lakhs) As at March 31, 2026 Audited 100,836.38 5,261.00 5,814.55 3.99 26,207.49 62,427.92 5,428.96 174.39 4,519.91 210,674.59 19,946.38 608.13 13,585.11 2,338.78 1,376.44 54.32 1,319.78 7,214.31 46,443.25 257117.84 2,469.16 197,334.08 199,803.24 5,985.87 4,228.10 1,507.18 12,553.11 24,274.26 20,317.44 1,623.48 983.57 8,619.79 656.61 342.79 334.85 161.81 33 040.34 57,314.60 257117.84
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Archean Chemical Industries Limited Unaudited Standalone Statement of Cash Flows for the Half Year ended September 30, 2026 Particulars Cash flow from operating activities Profit / (loss) before tax Adjustments for : Depreciation and amortisation expenses Finance costs recognised in profit or loss Profit on redemption of Mutual funds and changes in fair value Interest income from fixed deposit and loans (Gain)/Loss on sale of PPE Issue of Employee stock options Reversal on forfeiture of Employee stock options Provision for doubtful receivables / advances Unrealised net foreign exchange (gain) / loss Operating profit before working capital changes Movements in working capital : (Increase) / decrease in trade receivables (Increase) / decrease in inventories (Increase) / decrease in other assets Increase/ ( decl'ease) in trade payables Increase / (decrease) in provisions Increase/ ( decl'ease) in other liabilities Cash generated from operations Income Tax paid (Net of Refund) Net Cash Generated From/ (Used in) Operating Activities (A) Cash flow from investing activities Interest received Proceeds from sale of Mutual Fund Investment in Mutual funds Loan given Repayments of Loan given Investment made in wholly owned subsidiary Investment made in others Investment in / maturity of bank deposits, net Acquisition of property, plant and equipment and capital advances Proceeds from sale of property, plant and equipment Net cash Generated From/ (Used in) Investing Activities (B) Cash flow from financing activities Proceeds from bon-owings (Net) Payment of Dividend Repayment of Other bon-owings Repayment towards lease liabilities Interest paid - Bon-owings Interest paid - Others Net Cash Generated From/ (Used in) Financing Activities (C) Net increase/ (decrease) in cash and cash equivalents (A+B+C) Cash and cash equivalents as at the beginning of the year Cash and Cash equivalents as at the end of the period Place : Chennai Date: October 29, 2026 (Rs. in Lakhs) For the Half year ended For the Half year ended September 30, 2026 September 30, 2025 Unaudited Unaudited 11,477.60 12,261.41 4,044.39 4,021.70 1,794.57 727.68 (8.63) (450.72) (2,269.70) (1,172.42) 29.19 1.25 48.78 (150.01) 16.92 314.06 129.49 (2.56) 15,063.82 15,749.18 (1,224.15) 6,148.49 (2,876.65) (4,205.98) 1,496.74 (576.00) 4,131.76 (1,900.59) 116.35 (10.75) 214.79 (160.37) 1,858.84 (705.20) 16,922.66 15,043.98 (2,732.37) (2,358.03) 14,190.29 12,685.95 1,727.82 100.74 11,416.32 8;073.52 (10,799.56) (10,386.50) (3,720.92) 14,565.34 (17,000.00) (11,427.55) 1,376.44 (5,146.02) (777.82) 62.33 13.36 (14,183.83) (7,738.67) 8,532.69 1,267.00 (3,086.46) (3,702.83) (878.62) (431.76) (1,210.90) (1,611.87) (1,215.99) (286.76) (90.71) 2,050.01 (4,766.22) 2,056.47 181.06 2,338.78 3,592.65 4,395.25 3,773.71 For and on behalf of the Board of Directors --c--:-- ... ... [;,' waI!)J athan . rector DIN : 01300682
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Archean Chemical Industries Limited CIN: L24298TN2009PLC072270 Regd Office: No.2, North Crescent Road, T Nagar, Chennai- 600 017 Notes to the Unaudited Standalone Financial Results: 1) Archean Chemical Industries Limited ("the Company") was incorporated on July 14, 2009. The Company is primarily engaged in the manufacture of marine chemicals, with its manufacturing facility located in Gujarat. 2) The above unaudited standalone financial results have been prepared in accordance with the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("Listing Regulations"), and in accordance with the recognition and measurement principles laid down in Indian Accounting Standards ("Ind AS") prescribed under Section 133 of the Companies Act, 2013, read with the relevant rules issued thereunder, and other accounting principles generally accepted in India. These unaudited standalone financial results were reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on October 29, 2026. The financial results have been subjected to a limited review by the statutory auditors of the Company, who have issued an unmodified conclusion thereon. 3) The Company operates in one business segment, namely, the manufacture of Speciality chemicals. Accordingly, the Company has only one reportable segm:ent in terms oflndian Accounting Standard (Ind AS) 108, "Operating Segments". 4) The Company entered into a Memorandum of Undertaking (MOU) dated August 10, 2010, with the Government of Gujarat (GoG) for a land lease, which expired on July 31, 2018. The Company applied for renewal on December 28,2017. As per the MOU with the GoG, the lease tenu can be further extended for a duration and on conditions as maybe mutually agreed at that time. There is also a GoG Circular No. 1597/1372(@ dated October 9, 2017, which states that such leases can be extended for a period of thirty years. The Company's management has assessed the facts disclosed above and is confident of obtaining the renewal of the land lease. The Company has also provided refundable security NSC deposits of i!'94.97 lakhs to the GoG, which remain with the GoG as of the reporting date. The useful lives of PPE and ROU assets have been determined by the management considering that the lease will be renewed. The entire production facility is located on this leased land. and on behalf of the Board of Directors c! .., ---" Place : Chennai Date: October 29, 2026 Y 'th Direct D 00682
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PKF SRIDHAR & SANTHANAM LLP Chartered Accountants Independent Auditor's Review Report on Unaudited Standalone Financial Results for the quarter and half year ended September 30, 2026 of Archean Chemical Industries Limited, pursuant to Regulation 33 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. To the Board of Directors of Archean Chemical Industries Limited 1. We have reviewed the accompanying Statement of Unaudited Standalone Financial Results of Archean Chemical Industries Limited ("the Company"), for the quarter and half year ended September 30, 2026 ("the statement") being submitted by the Company pursuant to the requirements of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("the Listing Regulations"). 2. 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 the Indian Accounting Standard 34, "Interim Financial Reporting" ("Ind AS 34"), prescribed under section 133 of the Companies Act, 2013 ("the Act"), and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. Our responsibility is to express a • conclusion on the Statement based on our review. 3. 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 ("ICAI''). This standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical procedures and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing specified under section 143( 10) of the Act 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. 4. Based on our review conducted as stated in paragraph 3 above, nothing has come to our attention that causes us to believe that the accompanying Statement, 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 Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. For PKF Sridhar & Santhanam LLP Charte d Accountants egistration No.: 003990S/S200018 S Narasimhan Partner Membership No.: 20 UDIN: 26206047LX Place: Chennai Date: October 29, 2026 Tel +91 44 28112985 to 88 • Fax +91 44 28112989 • Email sands@pkfindia.in • www.pkfindia.in PKF SRIDHAR & SANTHANAM LLP • KRD Gee Gee Crystal• No.91-92 7th Floor• Dr.Radhakrishnan Salai • Mylapore • Chennai 600004 REGISTRATION NO. WITH ICAI • 003990S/S200018
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S,No (I) (II) (III) (IV) (V) (VI) (VII) (VIII) (IX) (X) (XI) (XII) (XID) (XIV) Archean Chemical Industries Limited CIN: L24298TN2009PLC072270 Regd Office: No.2, North Crescent Road, T Nagar, Chennai- 600 017 Unaudited Consolidated Financial Results for the Quarter and Half Year ended September 30, 2026 Quarter ended Quarter ended Quarter ended Half year ended Particulars September 30, 2026 June 30, 2026 September 30, 2025 September 30, 2026 Unaudited Unaudited Unaudited Unaudited Revenue from operations 29,735.90 32,719.81 23,318.35 62,455.71 Other income 425.12 560.71 637.82 985.83 Total Income (1+11) 30 161.02 33 280.52 23.956.17 63 441.54 Expenses Cost of materials consumed 4,412.07 3,850.03 1,266.59 8,262.10 Purchase of stock in trade - - - Changes in invent01ies of finished goods and work-in-progress (2,160.42) (790.18) (1,253.66) (2,950.60) Employee benefits expense 1,940.88 1,930.31 1,685.39 3,871.19 Finance costs 487.24 545.19 552.03 1,032.43 Depreciation and amortisation expenses 2,385.56 2,319.97 2,355.04 4,705.53 Other expenses 18,522.97 21,003.27 15,360.10 39 526.24 Total Expenses (IV) 25 588,30 28 858.59 19 965.49 54 446.89 Profit before exceptional items and tax (ffi - IV) 4,572.72 4,421.93 3,990.68 8,994.65 Exceptional items - - Profit before tax (V + VI) 4572.72 4 421.93 3 990.68 8 994.65 Tax expense CU1Tent tax 1,440.87 1,706.63 1,090.63 3,147.50 (Excess) provision for tax relating to prior years - - Deferred tax (1.31) (320.14) (3.83) (321.45) Total tax expenses (VIII) 1 439.56 1386.49 1 086.80 2 826.05 Profit after tax (Vil - VIII) 3133.16 3 035.44 2 903.88 6 168,60 Other comprehensive income (i) Items that will not be reclassified to profit and loss - Remeasurement of defined benefit obligations (3.96) (11.88) (12.68) (15.84) (ii) Income tax relating to above 1.00 2.99 3.33 3.99 Total other comprehensive income (i+ii) (2,961 18.891 19.35) 01.85) Total comprehensive income for the Period/ year (IX+ X) 3 130.20 3 026.55 2 894.53 6 156.75 Profit for the Period/year attributable to - Owners of the Company 3,206.18 3,067.68 2,909.15 6,273.86 - Non Controlling Interest (73.02) (32.24) (5.27) (105.26) Other Comprehensive Income for the Period/year attributable to - Ownern of the Company (2.96) (8.89) (9.35) (11.85) - Non Controlling Interest - - - - Total Comprehensive Income for the Period/ year attributable to - Owners of the Company 3,203.22 3,058.79 2,899.80 6,262.01 - Non Controlling Interest (73.02) (32.24) (5.27) (105.26) Paid-up equity share capital (Face value of Rs. 2 each) 2,469.16 2,469.16 2,468.55 2,469.16 Reserves excluding Revaluation Reserves as per consolidated balance sheet Earnings per share of Rs.2 each (In Rs.) - Not Annualised for the quai1er and half year ended ~ Basic 2.60 2.48 2.36 5.08 -Diluted 2.60 2.48 2.36 5.08 See accompanying notes to the consolidated financial results (Rs. In Lakhs) Half year ended Year ended September 30, 2025 March 31, 2026 Unaudited Audited 52,554.26 108,105.07 1,460.79 2,694.91 54 015.05 110 799.98 4,672.69 8,767.72 1,652.44 1,652.44 (3,732.48) (3,993.47) 3,558.39 7,418.67 1,090.00 2,574.68 4,648.77 9,288.87 32,334.02 70,381.49 44 223.83 96 090.39 9,791.22 14,709.59 9 791.22 14 709.59 3,024.34 5,406.98 (31.33) (151.30) (1,206.87) 2 873.04 4 168.78 6 918.18 10 540.80 (10.45) (31.12) 2.77 7.88 17.681 123.24) 6 910.50 10 517.56 6,928.12 10,685.94 (9.94) (145.14) (7.68) (23.24) - 6,920.44 10,662.70 (9.94) (145.14) 2,468.55 2,469.16 190,969.81 5.61 8.66 5.61 8.65
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S.No I 1 2 II 1 2 Archean Chemical Industries Limited CIN: L24298TN2009PLC072270 Regd Office: No.2, North Crescent Road, T Nagar, Chennai - 600 017 Unaudited Consolidated Statement of Assets and Liabilities as at September 30, 2026 Particulars ASSETS Non-Current Assets (a) Property, plant and equipment (b) Capital work in progress ( c) Right-of-use assets ( d) Intangible assets ( e) Intangible assets under development (f) Financial assets: (i) Investments (ii) Loans ( iii) Other financial assets (g) Income tax assets (Net) (h) Deffered tax assets (Net) ( i) Other non current assets Total Non-current assets Current assets (a) Inventories (b) Financial assets: (i) Current investments (ii) Trade receivables (iii) Cash and cash equivalents. (iv) Bank balances other than (iii) above (v) Loans ( vi) Other financial assets (c) Current tax assets (Net) ( d) Other Cun-ent assets Total current assets TOT AL ASSETS EQUITY AND LIABILITIES Equity (a) Equity share capital (b) Other equity Equity Attributable to Owners of the Company Non Controlling Interest Liabilities Non-Current liabilities (a) Financial liabilities: ( i) Bon-owings ( ii) Lease liabilities (b) Other non-current liabilities ( c) Provisions ( d) Deferred tax liabilities (Net) Total non-current liabilities Current Liabilities (a) Financial liabilities: (i) Bon-owings (ii) Lease liabilities (iii) Trade payables (A) total outstanding dues of micro and small enterptises (B) total outstanding dues of creditors other than above (iv) Other financial liabilities (v) Derivative liabilities ) Other Cllffent liabilities ,.._ ) Provisions ~ al current liabilities Asat Se tember 30, 2026 Unaudited 126,393.95 12,051.36 11,906.20 9.83 11,606.11 25,077.49 2,854.02 2,361.77 79.83 2,166.81 32,150.28 226,657.65 24,639.12 12,995.59 4,820.82 0.46 59.20 2,217.25 0.37 11,355.14 56,087.95 282,745.60 2,469.16 193,859.09 196,328.25 (249.97) 18,796.66 4,536.36 2.58 1,506.82 12,512.01 37,354.43 29,591.52 2,214.15 3,671.06 11,029.72 2,140.24 2.99 384.68 278.53 49,312.89 86,667.32 282,745.60 (Rs. in Lakhs) Asat March 31, 2026 Audited 127,397.88 7,152.42 10,917.02 3.99 11,015.96 25,077.49 2,739.61 1,964.33 367.46 1,882.47 26,703.86 215,222.49 21,491.68 608.13 12,727.87 4,122.72 1,376.90 54.32 1,324.62 0.37 11,431.47 53,138.08 268,360.58 2,469.16 190,969.81 193,438.97 (144.71) 12,666.55 4,501.88 2.58 1,507.18 12,553.11 31,231.30 27,835.27 1,634.23 1,210.26 9,312.83 2,845.30
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Archean Chemical Industries Limited Unaudited Consolidated Statement of Cash Flows for the Half Year ended September 30, 2026 Particulars Cash flow from operating activities Profit/ (loss) before income tax Adjustments for : Depreciation and amortisation expenses Finance costs recognised in profit or loss Profit on sale of Mutual funds and changes in fair value Interest income from fixed deposit and loans (Profit)/Loss on sale ofasset Issue of Employee stock options Reversal on forfeiture of Employee stock options Provision for doubtful receivables / advances Unrealised net foreign exchange (gain) / loss Operating profit before working capital changes Movements in working capital : (Increase) I decrease in trade receivables (Increase)/ decrease in inventories (Increase)/ decrease in other assets Increase/ (decrease) in trade payables Increase / (decrease) in provisions Increase/ (decrease) in other liabilities Cash generated from operations Income Tax paid (Net of Refund) Net Cash Generated From/ (Used in) Operating Activities (A) Cash flow from investing activities Interest received Proceeds from sale of Mutual Fund Investment in of Mutual Fund Investment made in others Investment in / maturity of bank deposits, net Acquisition of property, plant and equipment and capital advances Proceeds from sale of property, plant and equipment Net cash Generated From/ (Used in) Investing Activities (B) Cash flow from financing activities Proceeds from borrowings (Net) Payment of Dividend Repayment of Other borrowings Repayment towards lease liabilities Interest paid - Borrowings Interest paid - Others Net Cash Generated From/ (Used in) Financing Activities (C) Net increase/ (decrease) in cash and cash equivalents (A+B+C) Cash and cash equivalents as at the beginning of the year Cash and Cash equivalents as at the end of the period Place : Chennai Date: October 29, 2026 (Rs. in Laldts) For the half year ended For the half year ended September 30, 2026 Seotember 30, 2025 Unaudited Unaudited 4,705.53 1,032.43 (8.63) (165.42) 36.28 (150.01) 16.92 194.80 (481.61) (3,147.43) 522.60 3,133.39 116.35 (335.72) 36.60 11,416.32 (10,799.56) - 1,376.44 (14,575.37) 75.13 10,276.51 (3,086.46) (2,416.15) (1,217.56) (1,991.92) (127.64) - 8,994.~5 9,791.22 4,648.77 912.36 (455.31) (202.52) 1.13 48.78 353.36 (41.63) 14,656.55 15,056.16 6,661.67 (3,832.62) (1,768.98) (5,780.66) (29.78) 1,214.47 (192.42) (3,535.90) 14,464.13 11,520.26 (2,732.37) (2,416.26) 11,731.76 9,104.00 100.74 8,078.19 - (11,427.55) - (2,965.73) 13.48 (12,470.44) (6,200.87) 3,695.52 (3,702.83) (431.76) (2,208.80) (286.76) - 1,436.78 (2,934.63) 698.10 (31.50) 4,122.72 4,054.05 4,820.82 4,022.55 For and on behalfofthe Board of Directors °'l __ :....~ RamJ raveen Swa~·i;:7 Man~ging Direct3/ DIN 101300682
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Archean Chemical Industries Limited CIN: L24298TN2009PLC072270 Regd Office: No.2, North Crescent Road, T Nagar, Chennai- 600 017 Notes to the Unaudited Consolidated Financial Results: I) Archean Chemical Industries Limited ("the Holding Company") was incorporated on July 14, 2009 and is primarily engaged in the manufacture of marine chemicals, with its manufacturing facility located in Gujarat. The following entities have been included in these unaudited consolidated financial results ( collectively, "the Group"): i. Acume Chemicals Private Limited ii. Idealis Chemicals Private Limited iii. ldealis Mudchemie Private Limited (step-down subsidiary ofldealis Chemicals Private Limited) iv. Neun Infra Private Limited v. SiCSem Private Limited (step-down subsidiaty ofNeun Infra Private Limited) 2) The above unaudited consolidated financial results have been prepared in accordance with the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("Listing Regulations"), and the recognition and measurement principles laid down in Indian Accounting Standards ("Ind AS") prescribed under Section 133 of the Companies Act, 2013, read with the relevant rules issued thereunder, and other accounting principles generally accepted in India. These unaudited consolidated financial results were reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on October 29, 2026. The consolidated financial results have been subjected to a limited review by the statutory auditors of the Holding Company, who have issued an unmodified conclusion thereon. 3) The Group is primarily engaged in the manufacture of Speciality chemicals. The Group is also undertaking investments in certain chemical derivative and advanced-material activities, including semiconductor-related activities. SiCSem Private Limited is engaged in semiconductor-related activities, which have not commenced the commercial transactions. The Chief Operating Decision Maker ("CODM"), being the Board of Directors, reviews the operating results of the Group as a whole. Accordingly, the Group has a single operating segment under Ind AS 108, "Operating Segments". 4) The Holding Company entered into a Memorandum ofUnde1taking (MOU) dated August 10, 2010, with the Government of Gujarat (GoG) for a land lease, which expired on July 31, 2018, and the Holding Company had made an application for renewal on December 28, 2017. As per the MOU with the GoG, the lease term can be further extended for a duration and on conditions as mutually agreed at that time. There is also a GoG Circular No. 1597/1372A9 dated October 9, 2017, which states that such leases can be extended for a period of thirty years. The Holding Company has been receiving demand notes annually for the revised lease rentals as per the GoG circular and has been making the related payments. The management of the Holding Company has assessed the facts disclosed above and is confident of obtaining the renewal of the land lease. It has also provided refundable security NSC deposits of '<94.97 lakhs to the GoG, which remain with the GoG as of the reporting date. The useful lives of PPE and ROU assets have been determined by the management considering that the lease would be extended. The entire production facility is located on this leased land. 5) Under the scheme of amalgamation under section 233 of the Companies Act, 2013 read with Rule 25 (2) of the Companies Rules, 2016, reverse merger between Idealis Chemicals Private Limited with its subsidiary Idealis Mudchemie Private Limited is currently in process with the regulators. 6) SiCSem Private Limited ("SiCSem") entered into a Fiscal Support Agreement ("FSA") with the India Semiconductor Mission, the nodal agency, and the Government ofOdisha in May 2026. Under the terms of the FSA, SiCSem maybe eligible for fiscal support ofup to 75% of eligible capital expenditure, subject to the terms and conditions of the agreement. 7) Previous period/year's figures have been regrouped / reclassified, wherever necessary, in order to make them comparable with current period /year's figures. For and on behalfofthe Board of Directors Place : Chennai Date: October 29, 2026 .. , ... ,~~ M naging D;r'han 'D : 01300b82
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PKF SRIDHAR & SANTHANAM LLP Chartered Accountants Independent Auditor's Review Report on Unaudited Consolidated Financial Results for the quarter and half year ended September 30, 2026 of Archean Chemical Industries Limited, pursuant to Regulation 33 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended To the Board of Directors of Archean Chemical Industries Limited 1. We have reviewed the accompanying Statement of Unaudited Consolidated Financial Results of Archean Chemical Industries Limited ("the Parent") and its subsidiaries (the Parent and its subsidiaries together referred to as "the Group"), for the quarter and half year ended September 30, 2026 ("the Statement") being submitted by the Parent pursuant to the requirements of Regulation 33 of the Securities and Exchange Board of India ("the SEBI") (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("the Listing Regulations"). 2. This Statement, which is the responsibility of the Parent's Management and has been approved by the Parent's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34, 'Interim Financial Reporting' ("Ind AS 34"), prescribed under section 133 of the Companies Act, 2013 ("the Act"), and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. Our responsibility is to express a conclusion on the Statement based on our review. 3. 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 ("ICAI''). This standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical procedures and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing specified under section 143(10) of the Act 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. We also performed procedures in accordance with the circular issued by the SEBI under Regulation 33(8) of the Listing Regulations, to the extent applicable. 4. Based on our review conducted as stated in paragraph 3 above, nothing has come to our attention that causes us to believe that the accompanying Statement, 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 Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. 5. The Statement includes the interim unaudited financial results of the following subsidiary companies: ---·-- -- .. ·-- - .. -· ~ -- - - - -- -· - - - --- --- ----~- --- ._.. ___ ------ . _Name of the Entity __ _____ __ _ _ __ Nature ofRelations~ip . _ J\(;t11Ilt) Ql1et11i(;ctls ~riyctte I,hnited(A_CPL) Subsidiary J~~!!!_is_ Chemicals Pr!vate Limited (IQJJ!,) .... SubsidLary ____ ____ _ _ 1'Jt)llt1 !t1frct friy1ttt)_[,i1nited (Nif>I,,2 Subsidiary Idealis Mudchemie_Private Limited_(IMPL) Subsidiary ofICPL (Step~down subsidiaryl SiCSem Private Limited {SPL) . . .. Subsidiary ofNIPL (Step-down subsidiary) .. Tel +91 44 28112985 to 88 • Fax +914428112989 • Email sands@pkfindia.in • www.pkfindia.in PKF SRIDHAR & SANTHANAM LLP • KRD Gee Gee Crystal• No.91-92 7th Floor• Dr.Radhakrishnan Salai • Mylapore • Chennai 600004 REGISTRATION NO. WITH ICAI • 003990S/S200018
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6. The Statement includes the interim financial results of two subsidiaries and one step-down subsidiaries which have not been reviewed, whose interim financial results reflect total assets (before consolidation adjustments) of Rs. 69,338.17 lakhs as at September 30, 2026, total income (before consolidation adjustments) of Rs. 990.66 lakhs and Rs. 1,882.56 lakhs, total net loss after tax (before consolidation adjustments) of Rs. 328.57 lakhs and Rs. 720.09 lakhs, and total comprehensive loss (before consolidation adjustments) of Rs. 328.57 lakhs and Rs. 720.09 lakhs, for the quarter and half year ended September 30, 2026 respectively, and net cash inflows (before consolidation adjustments) of Rs. 75.68 lakhs for the half year ended September 30, 2026, as considered in the Statement. According to the information and explanations given to us by the Parent's management, these interim financial results are not material to the Group. Our conclusion is not modified in respect of this matter. For PKF Sridhar & Santhanam LLP Charte Accountants gistration Nor3990S/S200018 Partner Membership No.: 206047 UDIN: 26206047PVBCQI878 Place: Chennai Date: October 29, 2026
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2 3 4 5 6 7 8 Note: Archean Chemical Industries Limited CIN, l.24298TN2009PLC072270 Regd Office: No.2. North Crescent Road, T Nagar, Chennai ~ 600 017 Statement of Unaudited Financial Results for the Quarter and Half year ended September 30, 2026 (Amount Rs. In Lakhs Except E.P.S} Standalone Consolidation Quarter ended Quarter ended Quarter ended Half year ended Half year ended Year ended Quarter ended Quarter ended Quarter ended Half year ended Half year ended Year ended Particulars September 30, September 30, September 30, September 30, September 30, 2026 June 30, 2026 2025 September 30, 2026 2025 March 31, 2026 2026 June 30, 2026 2025 September 30, 2026 September 30, 2025 March 31, 2026 Unaudited Unaudited Unaudited Unaudited Unaudited Audited Unaudited Unaudited Unaudited Unaudited Unaudited Audited Total Income from Operations 30,535.90 33,207.47 23,178.14 63,743.37 52,323.37 1,08,875.06 30,161.02 33,280.52 23,956.17 63,441.54 54,015.05 1,10,799.98 Net Profit/ (Loss) for the period (before 5,946.14 5,531.46 5,110.12 11,477.60 12,261.41 21,026.41 4,572.72 4,421.93 3,990.68 8,994.65 9,791.22 14,709.59 Tax, Exceptional and/or Extraordinary items) Net Profit/ (Loss} for the period before tax 5,946.14 5,531.46 5,110.12 11,477.60 12,261.41 21,026.41 4,572.72 4,421.93 3,990.68 8,994.65 9,791.22 14,709.59 (after Exceptional and/or Extraordinary items) Net Profit/ (Loss) for the period after tax 4,319.53 4,052.77 3,846.27 8,372.30 9,031.12 15,437.29 3,133.16 3,035.44 2,903.88 6,168.60 6,918.18 10,540.80 {after Exceptional and/or Extraordinary items) Total Comprehensive Income for the 4,316.57 4,043.88 3,835.44 8,360.45 9,021.96 15,413.59 3,130.20 3,026.55 2,894.53 6,156.75 6,910.50 10,517.56 period [Comprising Profit/ {Loss)forthe period {aftertax) and Other Comprehensive Income {aftertax)] Paid up Equity Share Capital (Face value of 2,469.16 2,469.16 2,468.55 2,469.16 2,468.55 2,469.16 2,469.16 2,469.16 2,468.55 2,469.16 2,468.55 2,469.16 Reserves (excluding Revaluation Reserve) 1,97,334.08 1,90,969.81 Earnings per Share {of~ 2/- each) {not annualised) Basic 3.50 3.28 3.12 6.78 7.32 12.51 2.60 2.48 2.36 5.08 5.61 8.86 Diluted 3.50 3.28 3.11 6.78 7.31 12.50 2.60 2.48 2.36 5.08 5.61 8.65 1) The Standalone and Consolidated financial results for the quarter and half year ended September 30,2026 have been reviewed by the Audit Committee and subsequently approved by the Board of Directors in the meeting held on October 29, 2026. 2) The above is an extract of the detailed format of financial results for the quarter and half year ended September 30, 2026, filed with the Stock Exchanges under Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations,2015, as amended from time to time. The fuU format of financial results for the quarter and half year ended September 30,2026 are available on the Stock Exchanges websites (www.nseindia.com and www.bseindia.com} and on the Company's website{www.archeanchemicals.com). 3) Previous year/Half year I Quarterfigures have been regrouped wherever necessary. Place: Chennai Date: October 29, 2026 DIN : 01300682