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E A R N I N G S P R E S E N T A T I O N O C T O B E R 2 0 2 5 www.acutaas.com www.acutaas.com
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Earnings Presentation | October 2025 Management Commentary 2 Mr. Naresh Patel Executive Chairman and Managing Director Revenue for Q2 FY26 ₹3,062 YoY 24.1% (Mn.) EBIDTA for Q2 FY26 ₹953 YoY 94.8% PAT for Q2 FY26 ₹719 YoY 91.3% “Our focus has always been on building a long-term, sustainable business rather than chasing short-term opportunities. This disciplined approach is now yielding tangible results as we strengthen global partnerships and expand into new growth verticals such as Battery Chemicals and Semiconductors. In Q2 FY26, our revenue grew by 24.1% year-on-year to ₹3,062 million, driven by strong performance in Advanced Pharmaceutical Intermediates and stable contributions from Specialty Chemicals. We remain confident of delivering around 25% revenue growth for the full year, backed by a resilient business foundation and clear strategic direction”
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Earnings Presentation | October 2025 Q2 FY26 Financial Performance – Key Metrics 3 Revenue from Operations Q2 FY26 Earnings & Business Highlights 2,061 407 2,4672,626 436 3,062 Advance Intermediates Specialty Chemicals Total Q2FY25 Q2FY26 EBITDA & EBITDA Margin PAT (₹ Mn.) (₹ Mn.)(₹ Mn) 489 953 19.8% 31.1% Q2FY25 Q2FY26 EBITDA EBITDA Margin 376 719 15.2% 23.5% Q2FY25 Q2FY26 PAT PAT Margin 27.4% 7.3% 24.1% YoY Growth Robust growth in Advanced Pharmaceutical Intermediates business supported CDMO Ramp up, with specialty chemicals business growing steadily Cost improvement measures and favorable product mix resulted in higher gross margins. This coupled with operating leverage 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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Earnings Presentation | October 2025 Q2 FY26 Financial Performance – P&L Statement 4 Particulars (₹ Mn) Q2FY26 Q2FY25 YoY-Q Q1FY26 QoQ H1FY26 H1FY25 YoY Revenue from Operations 3,062 2,467 24% 2,072 48% 5,134 4,234 21% COGS 1,355 1,396 969 2,323 2,419 Gross Profit 1,707 1,072 59% 1,103 55% 2,811 1,815 55% Gross Margin 56% 43% 53% 55% 43% Employee benefits expenses 294 196 251 544 387 Other expenses 461 386 344 804 644 Total Expenses 2,109 1,978 1,563 3,672 3,450 EBITDA 953 489 95% 509 87% 1,462 784 86% EBITDA Margin 31% 20% 25% 28% 19% Depreciation and amortization 84 68 81 165 130 PBIT 869 421 106% 428 103% 1,297 654 98% Finance costs 6 5 6 12 49 Other Income 98 84 159 258 95 PBT 962 500 92% 581 1,543 700 120% Tax Expense 243 125 141 384 177 PAT 719 376 91% 440 63% 1,159 523 122% PAT Margin 23.5% 15.2% 21.2% 22.6% 12.3%
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Earnings Presentation | October 2025 Financial Performance over the years – Key Metrics 5 Revenue from Operations- Growth Trends 2,322 74 2,396 3,240 166 3,406 4,270 932 5,201 5,180 990 6,170 5,678 1,497 7,175 8,540 1,529 10,069 4,284 850 5,134 Advance Intermediates Chemicals Total FY20 FY21 FY22 FY23 FY24 FY25 H1FY26 (₹ Mn.) 29.8% 83.2% 33.3% FY20-25 CAGR: #ROE and ROCE adjusted for Cash & Cash Equivalents, Exceptional Items, CWIP 275 540 719 833 808 1,604 1,159 11.5% 15.9% 13.8% 13.5% 11.3% 15.9% 22.6% FY20 FY21 FY22 FY23 FY24 FY25 H1FY26 PAT (₹ Mn) PAT Margin (%) PAT and PAT Margins (₹ Mn & %) 27.2% 30.7% 19.2% 19.7% 12.6% 19.1% 25.1% 24.6% 32.4% 13.8% 18.7% 11.4% 15.1% 22.6% 0.0% 5.0% 10.0% 15.0% 20.0% 25.0% 30.0% 35.0% 40.0% 45.0% 50.0% FY20 FY21 FY22 FY23 FY24 FY25 H1FY26 ROCE ROE Returns Profile# 97% 95% 83% 84% 79% 85% 83% 3% 5% 18% 16% 21% 15% 17% FY20 FY21 FY22 FY23 FY24 FY25 H1FY26 Pharma Intermediates Specialty Chemicals Revenue – by Business Verticals (%) 410 802 1,052 1,227 1,285 2,321 1,462 17.1% 23.5% 20.2% 19.9% 17.9% 23.0% 28.5% FY20 FY21 FY22 FY23 FY24 FY25 H1FY26 EBITDA (₹ Mn) EBITDA Margin (%) EBITDA and EBITDA Margins (₹ Mn. & %) Note: PAT for FY24 is adjusted for Exceptional Items (%)
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Earnings Presentation | October 2025 Financial Performance over the years - Profit and Loss 6 Particulars (₹ Mn.) FY21 FY22 FY23 FY24 FY25 H1FY26 Revenue from Operations 3,406 5,201 6,167 7,175 10,069 5,134 Other Income 14 28 43 75 169 258 Total Income 3,420 5,229 6,210 7,250 10,238 5,392 Cost of materials consumed 1,749 2,823 3,459 4,402 5,698 2,353 Changes in inventories of finished goods, traded goods and work-in- progress 48 (95) (150) (285) (176) (30) Employee benefits expenses 210 414 488 631 837 544 Finance cost 56 64 24 59 62 12 Depreciation and amortisation expenses 42 101 123 161 266 165 Other expenses 598 1,008 1,144 1,142 1,390 804 Total Expense 2,703 4,315 5,088 6,110 8,077 3,849 Profit before tax and exceptional items 717 914 1,122 1,140 2,162 1,543 Exceptional profit / (loss) - - - (321) - - Tax expense 177 195 289 332 557 384 Profit for the year 540 719 833 487 1,604 1,159
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Earnings Presentation | October 2025 Financial Performance over the years - Balance Sheet 7 Assets (₹ Mn.) FY21 FY22 FY23 FY24 FY25 H1 FY26 Property, plant and equipment 1,422 1,584 1,844 3,229 4,629 5,698 Right of use assets 184 194 374 372 424 498 Capital work-in-progress 2 30 255 1,254 1,303 1,519 Goodwill - - 203 568 568 733 Other intangible assets 257 267 211 103 83 73 Investments 14 17 17 2 2 2 Other financial assets 27 108 65 26 49 69 Current tax assets (net) - 49 32 25 2 - Other non-current assets 64 97 129 447 517 465 Total non-current assets 1,970 2,346 3,130 6,026 7,577 9,058 Inventories 604 1,122 1,192 1,567 1,799 1,910 Trade receivables 1,207 1,637 2,303 2,064 2,905 2,915 Cash and cash equivalents 27 103 305 297 1,852 1,725 Other bank balances - 893 281 236 637 682 Loans 3 6 13 16 22 21 Other current assets 321 481 445 753 701 646 Total current assets 2,162 4,291 4,571 4,958 7,918 7,899 Total assets 4,133 6,589 7,669 10,959 15,493 16,956 Equity and Liabilities (₹ Mn.) FY21 FY22 FY23 FY24 FY25 H1 FY26 Shareholder's equity 1,669 5,223 5,939 6,828 13,201 14,391 Financial Liabilities 726 6 6 1,136 48 81 Provisions 44 4 7 13 25 33 Deferred tax liabilities (net) 33 63 88 130 196 259 Total non-current liabilities 803 73 101 1,280 269 374 Borrowings 640 3 30 1,030 82 2 Trade payables 848 1,184 1420 1,346 1,560 1,492 Other current liabilities 151 46 64 344 135 344 Provisions 10 60 114 132 245 321 Current tax liabilities (net) 11 - - - - 33 Total current liabilities 1,660 1,293 1,628 2,852 2,022 2,192 Total liabilities 2,463 1,366 1,730 4,131 2,292 2,566 Total equity and liabilities 4,133 6,589 7,669 10,959 15,493 16,956
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Earnings Presentation | October 2025 Shareholder Information 8 Source: BSE Promoters 32.7% MF 15.8%Other DII 6.8% FII 16.9% Others 27.9% Shareholding as on 30th September 2025 Share Information as on 30th September 2025 NSE Ticker ACUTAAS BSE Ticker 543349 Market Cap (Rs. Cr.) 10,789 Shares Outstanding 8,18,71,122 3M ADTV (Shares) 3,32,524 3M ADTV (Rs. Cr.) 43.7 Industry Specialty Chemicals Source: NSE
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Earnings Presentation | October 2025 Safe Harbor 9 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 fairness, 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.
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Contact Us For more information please contact: www.acutaas.com www.acutaas.com Acutaas Chemicals Limited Ekta Srivastava Company Secretary & Compliance Officer cs@acutaas.com Rahul Thakur Senior Manager – Investor Relations Rahul.thakur@acutaas.com