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A A ACUIAAS EARNINGS PRESENTATION 22222222 N\ \\\\\\\§
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Management Commentary July 2025 Executive Chairman and Managing Director “I am happy to share that we've had a strong start to FY26, with Q1 revenue growing 17.3% vyear-on-year, driven by robust performance in our Pharmaceutical Intermediates business. Both our pharma facilities are now PMDA GMP certified, underscoring our commitment to global compliance and quality. | am happy to announce that we have entered into a joint venture in South Korea which brings us closer to key semiconductor markets and strengthens our portfolio with differentiated, high- value products tailored for this space. With rising customer engagement across CDMO, battery chemicals, and semiconductors, we step into FY26 with strong momentum and confidence to deliver 25% growth with improved margins.” You and us chamistrys apex
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A\\ Revenue to PAT Bridge ACUTAAS You and s chomisn’s pex Q 1 2,072 FY26 -969 | 251 159 581 [ e 428 — — 440 Revenue COGS Gross Employee Other EBITDA D&A PBIT Finance Other PBT Tax PAT from Profit Cost expenses costs Income Expense Operations 53.2% 24.6% 21.2% 1,767 743 -1,023 FY25 . ETT | 205 233 - o0 s 2 [l T B T . T e Revenue COGS Gross Employee Other EBITDA D&A PBIT Finance Other PBT Tax PAT from Profit Cost expenses costs Income Expense Operations 42.1% 16.7% 8.3% Eamings Presentation | July 2025
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Q1 FY26 Financial Performance — Key Metrics Revenue from Operations (Mn) YoY Growth 23.3% (1.8%) 17.3% > 2,072 Advance Intermediates Specialty Chemicals Total mQIFY25 =QIFY26 EBITDA & EBITDA Margin @mn) PAT (@Mn) 21.2% 24.6% 295 440 QTFY25 Q1FY26 Q1FY26 ' EBITDA ~—EBITDA Margin =—PAT Margin Eamings Presentation | July 2025 4 /A\\ ACUTAAS You and us chemistrys apex Q1 FY26 Earnings & Business Highlights Robust growth in Advanced Pharmaceutical Intermediates supported overall revenue, with specialty chemicals business remained steady Cost improvement measures coupled with favorable product mix resulted in higher gross margins which contributed to strong EBITDA for the quarter Strong EBITDA margins, combined with robust growth in other income driven by foreign exchange gains, led to a robust PAT for the quarter
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lQ1 FY26 Financial Performance — P&L Statement actass You and us chemistrys apex Particulars (¥ YoY Q4FY25 QoQ FY25 FY24 YoY Revenue from Operations 2,072 1,767 17.3% 3,085 -32.8% 10,069 7,75 40.3% COGS 969 1023 1625 5,522 4117 Gross Profit (A) 1,103 743 48.4% 1,460 -24.4% 4,547 3,058 48.7% Gross Margin 53.2% 42.1% 47.3% 45.2% 42.6% Employee benefits expenses 251 191 233 837 631 Other expenses 344 258 377 1,390 1,142 Total Expenses (B) 505 448 610 7,748 5,800 EBITDA (A-B) 509 295 72.4% 850 -40.1% 2,321 1,285 80.6% EBITDA Margin 24.6% 16.7% 27.5% 23.0% 17.9% Depreciation and amortization 81 62 73 266 161 PBIT 428 233 83.2% 7 44.9% 2,055 1,124 82.7% Finance costs 6 44 6 62 59 Other Income 159 10 58 169 75 Exceptional ltem 0 0 0 - -321 PBT 581 200 191.0% 828 29.9% 2,162 819 162.9% Tax Expense 141 53 201 557 332 PAT 440 147 199.6% 627 -28.4% 1,604 808 98.6% PAT Margin 21.2% 8.3% 20.3% 15.9% 11.3% Note: FY24 PAT and PAT Margin are adjusted for Exceptional Iterms Eamings Presentation | July 2025 H
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Financial Performance over the years — Key Metrics AcUians You and us chemistrys apex Revenue from Operations- Growth Trends (FMn.) EBITDA and EBITDA Margins (FMn. & %) FY20-25 CAGR: m— EBITDA ( Mn) —e—EBITDA Margin (%) 29.8% 83.3% 33.3% = 23.5% 23.0% FY19 =FY20 mFY21 mFY22 mFY23 mFY24 mFY25 20.2% 19.9% 17.9% g Advance Intermediates Chemicals Total Revenue - by Business Verticals @Mn) Returns Profile* PAT and PAT Margins @Mn &%) ®Pharma Intermediates Specialty Chemicals ROCE ROE PAT (@Mn) PAT Mergin (%) 30.7% 1% 3% 27 0% 15.9% 15.9% 13.8% 13.5% 9.2% 19.7% 19.1% . 11.3% 24.6% 13.8% 15.1% FY19 FY20 Fy21 FY22 FY23 FY24 FY25 FY20 Fy21 FY22 FY23 FY24 FY25 FY20 Fy21 FY22 Fy23 Fy24 FY25 #ROE and ROCE adjusted for Cash & Cash Equivalents, Exceptionzl ltems Note: PAT for FY24 i adjusted for Exceptional ltems Eamings Presentation | July 2025 6
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Financial Performance over the years - Profit and Loss AcUians You and us chemistrys apex culars (Z Mn.) 21 FY22 FY23 FY24 FY25 Revenue from Operations 3,406 5,201 6,167 7175 10,069 Other Income 14 28 43 75 169 Total Income 3,420 5,229 6,210 7,250 10,238 Cost of materials consumed 1,749 2,823 3,459 4,402 5,698 Changes in inventories of finished goods, traded goods and work-in-progress 48 (95) (150) (285) (176) Employee benefits expenses 210 44 488 631 837 Finance cost 56 64 24 59 62 Depreciation and amortisation expenses 42 101 123 161 266 Other expenses 598 1,008 1,144 1,142 1,390 Total Expense 2,703 4315 5,088 6,110 8,077 Profit before tax and exceptional items 77 914 1,122 1,140 2,162 Exceptional profit / (loss) - - - (321) = Tax expense 177 195 289 332 557 Profit for the year 540 719 833 487 1,604 Eamings Presentation | July 2025 7
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Financial Performance over the years - Balance Sheet ACUTAAS You and us chemisirys cpex Assets (ZMn.) FY21 FY22 FY23 FY24 FY25 [l Equity and Liabilities (Z Mn.) FY21 FY22 FY23 FY24 FY25 Property, plant and equipment 1,422 1,584 1,844 3229 4,629 Shareholder's equity 1,669 5223 5939 6,828 13,201 Right of use assets 184 194 374 372 424 Financial Liabilities 726 6 6 1,136 48 Capital work-in-progress 2 30 255 1,254 1,303 Goodwill - - 203 568 568 Provisions 44 4 7 13 25 Qther i ibl 257 267 211 103 83 ther intangible assets Deferred tax liabilities (net) 33 63 88 130 19% Investments 14 17 17 2 2 Other financial assets 27 108 65 2% 49 Total non-current liabilities 803 73 101 1,280 269 Current tax assets (net) - 49 32 25 2 Borrowings 640 3 30 1,030 82 Other non-current assets 64 97 129 447 517 Trade payables 848 1,184 1420 1,346 1,560 Total non-current assets 1,970 2,346 3,130 6,026 7,577 Inventories 604 1,122 1,192 1,567 1,799 Other current liabilities 151 46 64 344 135 Trade receivables 1,207 1,637 2303 2,064 2,905 Provisions 10 60 114 122 245 Cash and cash equivalents 27 103 305 297 1,852 Other bank balances - 893 281 23 ggy Curren tax iabilfies (ne) n i i i i Loans 3 6 13 16 22 Total current lial 1,660 1,293 1,628 2,852 2,022 Other current assets 321 481 445 753 701 Total liabilities 2,463 1,366 1,730 4131 2,292 Total current assets 2,162 4291 4571 4,958 7,918 Total assets 4133 6,589 7,669 10,959 15493 Total equity and liabilities 4133 6,589 7,669 10,959 15,493 Eamings Presentation | July 2025
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A\\ Shareholder Information ACUTAAS Shareholding as on 30" June 2025 Share Information as on 30 June 2025 Others Promoters NSE Tick ACUTAAS 28 5% 32.7% e BSE Ticker 543349 Market Cap (Rs. Cr.) 9,369 Shares Outstanding 8,18,68,922 3M ADTV (Shares) 4,94,590 3M ADTV (Rs. Cr) 64.7 Fil m MF 0, ! °/ Industry Specialty Chemicals 16.9% Other DII 16.3% 6.1% Source: BSE Eamings Presentation | July 2025 Source: NSE
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Safe Harbor Acu/AT\AAs You and us chemistrys apex The Presentation is to provide the general background information about the Company’s activities as at the date of the Presentation. The information contained herein is for general information purposes only and based on estimates and should not be considered as a recommendation that any investor should subscribe / purchase the company shares. The Company makes no representation or warranty, express or implied, as to, and does not accept any responsibility or liability with respect to, the faimess, accuracy, completeness or correctness of any information contained herein. This presentation may include certain “forward looking statements”. These statements are based on current expectations, forecasts and assumptions that are subject to risks and uncertainties which could cause actual outcomes and results to differ materially from these statements. Important factors that could cause actual results to differ materially from our expectations include, amongst others, general economic and business conditions in India and abroad, ability to successfully implement our strategy, our research & development efforts, our growth & expansion plans and technological changes, changes in the value of the Rupee and other currencies, changes in the Indian and international interest rates, change in laws and regulations that apply to the Indian and global pharmaceutical and chemical industries, increasing competition, changes in political conditions in India or any other country and changes in the foreign exchange control regulations in India. Neither the company, nor its Directors and any of the affiliates or employee have any obligation to update or otherwise revise any forward-looking statements. The readers may use their own judgment and are advised to make their own calculations before deciding on any matter based on the information given herein. No part of this presentation may be reproduced, quoted or circulated without prior written approval from Acutaas Chemicals Ltd. Eamings Presentation | July 2025 10
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A ACUTAAS You and us: chemistry’s apex Contact Us For more information please contact: Acutaas Chemicals Limited Ekta Srivastava Company Secretary & Compliance Officer Cs @acutaascom Rahul Thakur Senior Manager - Investor Relations Rahul.thakur@acutaas.com www.acutaas.com %/