Interim report
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£ ACUTAAS CHEMICALS LIMITED A (Formerly known as Ami Organics Limited) CIN No. : L24100GJ2007PLC051093 You and us: chemistry’s apex October 27, 2026 To, To, The Listing Department, The Listing Department BSE LIMITED, National Stock Exchange of India Limited, Phiroze Jeejeebhoy Towers, Exchange Plaza, 5" Floor, Plot no. C-1, Dalal Street, Fort G-Block, Bandra Kurla Complex, Mumbai- 400 001 Mumbai -400051 Scrip Code: 543349 NSE Symbol: ACUTAAS Subject: Unaudited Standalone & Consolidated Financial Results for the second quarter & half year ended September 30, 2026 We would like to inform that the Board of Directors at its meeting held on October 27, 2026 inter alia, considered and approved the Unaudited Standalone and consolidated Financial Results for the second quarter & half year ended September 30, 2026 as recommended by the Audit Committee. The Board also took note of the 'Limited Review Report' issued by the Company’s Statutory Auditors, M/s. Maheshwari & Co. Chartered Accountants. We enclose herewith the following: 1. Statement showing the Unaudited Standalone & Consolidated Financial Results for the quarter and half year ended September 30, 2026. . Standalone & Consolidated Balance Sheet as on 30" September, 2026. 3. Standalone and Consolidated Cash Flow Statement for the half year ended 30" September, 2026. Limited Review Report on standalone and consolidated financial statements issued by the Statutory Auditors of the Company. As required under Regulation 47 (1) (b) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, the extract of the Financial Results will be published in the newspapers in the format prescribed by SEBI. The Financial Results will also be available on the Company's website at www.acutaas.com. Kindly take above as compliance of Regulation 33 and 29 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The Board Meeting commenced at 11.30 A.M. and concluded at [2-35 P. M Thanking you, For, ACUTAAS CHEMICALS LIMITED Ewr,wmz\i Ekta Kumari Srivastava Company Secretary & Compliance Officer Encl: As above L +9175730 15366, +91 72279 77744 Q Registered Office: Plot No. 440/4, 5 & 6, 7% info@acutaas.com Road No. 82/A, GIDC Sachin, www.acutaas.com Dist. Surat - 394230, Gujarat, India
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Maheshwari & Co. Chartered Accountants Independent Auditor’s Review Report on Review of Interim Standalone Financial Results To The Board of Directors, Acutaas Chemicals Limited (formerly known as Ami Organics Limited) 1. We have reviewed the accompanying Statement of Standalone Unaudited Financial Results of Acutaas Chemicals Limited (‘hereinafter referred to as “the Company™) for the quarter and six months ended September 30,2026 (“the Statement™), attached herewith, being submitted by the Company pursuant to the requirements of the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (“the Listed 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 Indian Accounting Standard 34 "Interim Financial Reporting" ("Ind AS 34"), prescribed under Section 133 of the Companies Act, 2013 (‘the Act’) as amended, read with relevant rules issued thereunder (“Ind AS 34”) and other recognized accounting principles generally accepted in India and is in compliance with the regulations. Our responsibility is to issue a report 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 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 aforesaid Indian Accounting Standard (“Ind AS 34”) and other recognized accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of the Regulation 33 of the SEBI (Listing Obligations and Disclosures Requirements) Regulations 2015, as amended, including the manner in which it is to be disclosed, or that it contains any material misstatement. For Maheshwari & Co. Chartered Accountants Firm’s Registration No.: 105834W »y 12 Kriti Bansal Partner Place: Mumbai Membership No.: 459589 'UDIN: 26459589SZBZRV8396 Date: October 27, 2026 Office: 1302/1303, Solaris One, Vijay Nagar, Opp. Teli Gali, Andheri (East), 400069 Head office: 10-11, Third Floor, Esplanade Building, 3 A K Naik Marg (Bestian Road), Near New Empire Cinema, Fort, CST, Mumbai 400 001 Tel.: +91-22-22077472/22072620, E-mail: vkasawa@maheshwariandco.in, Website: www.maheshwariandco.in
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A@ ACUTAAS CHEMICALS LIMITED (Formerly known as Ami Organics Limited) Registered office: 440/4 5 6, Road No 824, Sachin GIDC, Surat, Guj: Tel: +91 72279 77744; +91 75730 15366 CIN: L241006J2007PLC051093 Website: www.acutaas.com Email: cs@acutaas.com Unaudited Standalone Financial Results for the Quarter and Half Year Ended September 30, 2026 t - 394 230, Indi (Fintakhs, unless othanvise stted) Date: 0ct 27,2026 prace: Surat Quarter Ended Walf Vear Ended Vear Ended partculars ‘September 30, 2026] _June 30, 2026 _| September 30, 2025 September 30, 2026| September 30,2025| _March 31, 2026 Una Unaudited Unaudited Unaudited Audited Income Revenue from operations 330085 32,2092 3051934 7550577 s111643 237822 Otner income 805 760 89595 125236 249896 458783 Total Income a,100.01 268852 3141629 7679793 5361539 136,967.05 Expenses Cost of materials consumed 1550840, 1639725 1300256 3190165 232027 59,2699 Changes ininventores of fnshed goods, stock-in rade and work-in-progress 7729 (2.3367) s13s1 (1,650.38) (140.72) (3,088.80) Employee beneits expense: 395119 374036 286388 789135 530413 11,1348, Finance costs 9938 11179 5720 a1y 1915 30772 Depraciation and amortization expense: 93130 20202 m 183332 151845 330322 Other expenses. 470077 3589.47 447876 83102 787326 1676262 (Tota! expenses 2600153 225702 2168815 a8,28835 37,99455 87.58956 Protivoss) betora exceptional tems and tax 18.108.08 1040150 97834 250958 1562088 527735 Exceptionatitems. B s - = 5 2 rfit(ioss) betore tax 1810808 1040150 572814 250958 1552088 927739 Taxexpense Current tax 3oms 255325 183520 647577 320802 1150905 Deferred tax 61150 25868 50378, 87058 55902 111088 Totaltax expense as3aa2 za1iss 243898 7,346.35 | 387.06 1255990 Profitfor the period Bs73es 758957 728916 2116323 1175378 3661745 Other comprehensive Income (och) Items that il not be reclassified to profit o loss. | Remeasuremento defined employee berefit pians (778 e (3997) (5743 w3s2) (850) Taximpact on ers thatwil ot be reclassfied o profitorloss 20 243 1008 1045 1098 a7 Total other comprehensive income (net of tax) 13576) .22] [E) Tazs8) (5260) 12839) Total compreensive income for the period 1353790 758235 725935 213025 ErRRTy 3658856 Details of equity share capital 409356 409356, 409356 409355 409356 409355, Eauity shares of face value Rs. 5/~ each other equity. 16278521 Earnings per equity share of 2 5/- each not annualised, excluding year end ) Basic () 1858 527 890 2585 1436] 73] Diluted (%) 1653 924 890) 2577 1435 aasg For Acutass Chemicals Limited| o Nareshkumar R Patel
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A@ ACUTAAS CHEMICALS LIMITED (Formerly known as Ami Organics Limited) CIN: L24100G)2007PLC051093 Registered office: 440/4 56, Road No 82A, Sachin GIDC, Surat, Gujarat - 394 230, India Tel: +9172279 77744; +91 75730 15366 Website: www.acutaas.com Email: cs@acutaas.com Unaudited Standalone Balance Sheet as at September 30, 2026 Rs. in Lakhs As at Particulars September 30, 2026 March 31, 2026 Unaudited Audited ASSETS Non-current assets Property, plant and equipment 77,248.51 54,915.53 Capital work-in-progress 6,649.63 22,843.17 Right-of-use assets 4,859.52 4,905.86 Intangible assets 217.15 262.74 Financial Assets i) Investments 11,765.84 11,765.84 ii) Loans 16,569.15 15,421.84 iii) Other financial assets 1,502.47 973.78 (Other non-current assets 1,359.03 1,561.16 Total non-current Assets 120,171.30. 112,649.92 | Current assets Inventories 27,386.43 22,667.20 Financial assets i) Trade receivables 35,247.20 36,017.91 ii) Cash and cash equivalents 26,337.16 16,004.17 iii) Bank balances other than cash and cash equivalents 528.18 495.97 iv) Loans 257.04 253.82 v) Other financial assets 386.75 386.75 Other current assets 5,413.77 5,069.68 Current Tax Assets (Net) 467.77 = Total cumrent assets 96,024.30 80,895.50 Total assets 216,195.60 193,545.42 EQUITY AND LIABILITIES Equity Equity share capital 4,093.56 4,093.56 Other equity 182,388.40 162,745.20 Total equity 186,481.96 166,838.76 Non-current liabilities Financial liabilities i) Lease liabilities 818.26 798.24 Provisions 201.50 414.65 Deferred tax liabilities (net) 3,993.22. 3,137.09 | Total non-current liabilities 5,012.98 4,349.98 Current liabllities Financial liabilities i) Borrowings 570.99 2,405.04 ii) Trade Payables a) Total outstanding dues of micro enterprises and small enterprises 1,437.48 2,718.00 b) Total outstanding dues'of other than micro enterprises and small 13,977.54 12,365.77 Provisions 4,562.29 3,232.93 Other current liabilities 4,152.36 1,116.82 Current tax liabilities (net) - 518.12 Total current liabilities 24,700.66 22,356.68 Total liabilities 29,713.64 26.706.66 Total equity and liabilities 216,195.60 193,545.42
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A@ ACUTAAS CHEMICALS LIMITED (Formerly known as Ami Organics Limited) CIN: L241006)2007PLC051093 Reglstered office: 440/4 56, Road No 824, Sachin GIDC, Surat, Gujarat - 394230, India Tel: 49172279 77744; +91 75730 15366 ‘Website: www.acutaas.com Email: cs@acutaas.com Unaudited Standalone Statement of Cash Flow for the period ended September 30, 2026 Rs. inLakns For the period ended Particulars September30, 2026 ‘September 30, 2025 Unaudited Unaudited (CASH FLOWS FROM OPERATING ACTIVITIES Profitbefore tax 28,500.58 1562084 Adjustments for: Depreciation and amortisation 1,833.32 1518.45 (Gainyioss on disposal of property, plant and equipment - (1.03) Bad debts, provision for trade receivables and advances (198.93) - Finance cost 21115 119.16 Interest income (1077.19) (636.37) Share of profit from partnership fim = 7721 Employee compensation expenses 569.72 628 Unrealised (gain) / loss (330.78) (1,837.57)] Operating profit before working capital changes 2951687 14,766.97 [Movement In working capital (increase) / decrease in trade receivables 1,261.40 1,704.81 (increase) / decrease i loans & advances (322) (665.07) increase) / decrease i other inancal assets (528.69) 43222 (increase) / decrease in inventories (4,719.23) (1,084.68), (inorease) / Gecrease n other current assets. (344.09) 893.46 Increase (decrease) i trade payables 38125 (743.81) Increase / (decrease) in ather liabilties 260753 53614 Increase / (decrezse) i provisions 95326 82472 Cash generated/(used) in operations 29,075.06 16,659.76 Income tax paid (net) (7,461.65) (2.834.00) Net cash (used)/generated by operating activities 21,613.41 13,625.76 CASH FLOWS FROM INVESTING ACTIVITIES Investment n fixed deposit not considered as cash or cash equivalents (3221) (235.07) purchase of property, plant and equipment (including CWIP, intangiote assets and capital advances) (7.250.70) (10,022.69) Purchase of nvestment < (5,000.00) Loan and Advances{net) (1147.31) - Interest received 107719 636.37 Net cash (used in) /generated by investing activities (7,353.09), (18,621.40) |CASH FLOWS FROM FINANCING ACTIVITIES Net proceeds / (repayment) from short term borrowings (1,834.09) (634.90) Finance cost (74.06) (95.90)| Repayment of lease liabilities (11.59) (18.09) Dividend paid (including tax on dividend) (2,046.78), . Issue of equityshares = 110 Net cash (used)/generated in financing activities 13.966.42] 747.79) Netincrease (decrease] in cash and cash equivalents 10,2939 (1.563.43) Cashand cash equivalents at the beginning of the year 16,004.18 18,460.70. Exchange gain loss on cash and cash equivalents 39.02 - |Cash and cash equivalents at the end of the period 26.337.16 16,917.27
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Notes to the Unaudited Standalone Financial Results for the quarter and six months ended September 30, 2026 1 Date: October 27, 2026 Place: Surat The above unaudited standalone financial results have been reviewed and recommended by the Audit Committee and approved by the Board of Directors at their respective meetings held on October 27, 2026. The Statutory Auditors of the Company have carried out a limited review of the standalone unaudited financial results for the quarter and six months ended September 30, 2026. Their limited review report does not have any modification. The above unaudited standalone financial results have been prepared in accordance with the recognition and measurement principles laid down in the applicable Indian Accounting Standards ("Ind AS") as prescribed under section 133 of the Companies Act, 2013, read with the relevant rules issued there under and in terms of Regulation 33 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (Listing Regulation), as amended. As the Company operates in Single Segment only i.e. Custom synthesis and manufacturing of Speciality Chemicals having application in Pharmaceuticals APl and others, it did not give rise to different operating segments in accordance with Ind AS 108 - Operating Segments. The previous periods/year's numbers have been regrouped/ rearranged wherever necessary to confirm the current period/year presentation. The results of the company are available at Company’s website www.acutaas.com and also on the website of BSE Limited at www.bseindia.com and National Stock Exchange of India Limited at www.nseindia.com where the shares of the Company are listed. For and behalf of Board of Directors of Acutaas Chemicals Limited Formerly known as Ami Organics Limited) N kumar Ramjibhai Patel Chairman & Managing Director DIN: 00906232
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Maheshwari & Co. Chartered Accountants Independent Auditor’s Review Report on Review of Interim Consolidated Financial Results To The Board of Directors Acutaas Chemicals Limited (formerly known as Ami Organics Limited) 1. We have reviewed the accompanying Statement of Consolidated Unaudited Financial Results of Acutaas Chemicals Limited (“the Parent™) and its subsidiaries (the parent and its subsidiaries together referred to as “the Group”) and its share of the net profit after tax and total comprehensive income of its associate and joint venture for the quarter and six months ended September 30, 2026 (“the Statement”), attached herewith, being submitted by the Parent pursuant to the requirements of the Regulation 33 of 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 approved by the Parent’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 (“the Act”) as amended, read with relevant rules issued thereunder and other recognized accounting principles generally accepted in India and in compliance with the Regulation 33 of the Listing Regulation . Our responsibility is to issue a report 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. 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 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 SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, to the extent applicable. 4. The statement includes the results of the following entities: a. Holding Company: Acutaas Chemicals Limited Subsidiary Company: Acutaas Chemicals Electrolytes Private Limited ‘Wholly owned Subsidiary Company: Acutaas Advance Material Limited Subsidiary: Baba Fine Chemicals (Partnership Firm) Joint Venture: Ami Onco-Theronostics, LLC Step down subsidiary: Enchem Ami Organics Private Limited Step down subsidiary: Indichem Inc. @ o a0 o 5. 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 aforesaid Indian Accounting Standard (“Ind AS 34”) and other recognized accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of the Regulation 33 of the SEBI (Listing Obligations and Disclosures Requirements) Regulations 2015, as amended, including the manner in which it is to be disclosed, or that it contains any material misstatement. For Maheshwari & Co. Chartered Accountants Firm’s Regtzation No.: i Kriéj Bansal (Partner) Membership No.: 459589 Place: Mumbai Date: October 27, 2026 UDIN: 26459589EXFNET6476 Office: 1302/1303, Solaris One, Vijay Nagar, Opp. Teli Gali, Andheri (East), 400069 Head office: 10-11, Third Floor, Esplanade Building, 3 A K Naik Marg (Bestian Road), Near New Empire Cinema, Fort, CST, Mumbai 400 001 Tel.: +91-22-22077472/22072620, E-mail: vkasawa@maheshwariandco.in, Website: www.maheshwariandco.in
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A@ ACUTAAS CHEMICALS LIMITED (Formerly known as Ami Organics Limited) CIN: L24100G12007PLCD51093 Registered office: 440/4 5 6, Road No 824, Sachin GIDC, Surat, Gujarat - 394 230, India Tel: +91 72279 77744; +91 75730 15366 Website: www.acutaas.com Email: cs@acutaas.com Unaudited Consolidated Financial Results for the Quarter and Half Year Ended September 30, 2026 (®intaths, uniess otpenwise satcd) Quarter Ended ValfVear Ended Vear Ended partcuars September 30, 2026] _June 30,2026 | September 30, 2025 September 30, 2026 September 30,2025 | March 31, 2025 Onaudited Unaudited Unauditad Unaudited Unaudited Audited income Revenue from operations e 296748 3061958, 7885912 513330 13353568 Other income. 50985 15013 o373 5938 257750 215852 Totalncome w2010 BaesL ErTEn 7734910 352080 3808520, xpenses Costof matetlsconsumed 1550945 16577.06 1312389 322651 252890 s30595 Changesn nventories of fnshed goods, stockin-trade and worprogress w018 2029) 2126 (1071 (2s572) (29003 Employee benefis experse 20620 395670 2334 815290 saa267 175739 Finance costs 10156 1110 5787 21565 27 32581 Deprecaton and amartztion experse: 1,268.65 98213 a1 225079 165324 559876 Otherexpenses 534526 302790, 450581 917316 Bo3as 17,5026 Total expenses. 46531 275660 21em533 sozs Snass25 a6 Prott(oss)betare exceptianal lems and tax 1673618 039101 758 212719 15,2555 827257 Bxcaptonalitems = - s - = Profoss before tox 573618 0391 01 [ 71 A ss w7 Taxexpense Corrent tax 350739 272580 192634 663299 319916 171975 Deferred tax susa| 16814 50605 05 3575 o150 Totltax expense wmss | FXTTRz] 203239 731367 ETTEN a6 profitfor the priod 231025 | 745527 78555 a5 ey ) ther comprehensivencome (0C1) | tems thatwil not e rectassifed to proftorfoss ! Remeasurementof deined emplayeebenefitplars w70 ®70) (38.09) (s8.46) @246) (5.0) Taximpact on tams that wil notbe relasslied o profitor s 270 212 1006 1481 10% 846 items thatwitbe rectassifedtopofitor loss ‘Exchange diferences on ranslaton ofnancia statemens o foeignantly 273081 w20336) 252155 wsse8) Total ther comprehensive income net of tox) 26531 ko) [} 2ams1 [EET) (32244) Total comprehensive income for the perlod 500816 728327 75756 EETYD Tisssie 531009 profitattibutable to unersofhe company 1251692 722501 722006 1930293 185340 3562553 Non- contolingnterest o267 72 e 29, 66761 140 Othercamprenensive income atbutabie to Ownersofthe company 206187 (an705) ) 10782 (@200) (32349 Non- contolingintrest 08 105 085 53009 052 105 Pald up equityshare capltal face valueof €5 each) 40956 40935 409356 5356 409356 09356 Equity shares of face valoe . - cach otner naity 16133618 Earmings per oquity shareof €5 each (not annualised, sxcluding year end Basic () 1529) 507 a8 2136 1.3 51 Ditted 21 1524 904 882 2028 1423 4337 Limited) ) 2| [— Date: Oct 27, = 1 J chairman & Managing Director| e 1 2\ ) o cusos22 5 —
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A® ACUTAAS CHEMICALS LIMITED (Formerly known as Ami Organics Limited) CIN: L24100612007PLC051093 Registered office: 440/4 5 6, Road No 824, Sachin GIDC, Surat, Gujarat - 394 230, India Tel: 49172279 77744; +91 75730 15366 ‘Website: www.acutaas.com Email: cs@acutaas.com Unaudited Consolidated Balance Sheet as at September 30, 2026 Rs. in Lakhs Asat Particutars September 30, 2026 March 31,2026 Unaudited Audited ASSETS Non-current assets Property, plant and equipment 95,450.06 58,279.91 Capital workin-progress 6,694.57 33,231.79 Right-of-use assets 5,000.65 5,052.44 Goodwill 10,434.10 10,434.20 Intangible assets 61373 71918 Financial Assets i) Investments 1954 19.54 ii) Other financial assets 805.82 822.20 Income tax assefs (net) 47731 - Other non-current assets 1,391.98 1,710.30 Totalnon-current assets 120,887.76 110,269.46 Current assets Inventories 28,028.11 23,132.37 Financial assets i) Trade receivables 35,831.14 36,256.32 ii) Cash and cash equivalents 28,876.74 21,555.11 iii) Bank balances other than cash and cash equivatents 1,805.50 928.32 v) Loans 263.33 259.96 Other current assets 639572 5.994.89 Total current assets 101,200.54 88,126.97 Total assets 222,088.30 198,396.43 EQUITY AND LIABILITIES Equity Equity share capital 4,003.56 4,093.56 Other equity 181,651.18 161,336.18 Equity attributable to owners of the Company 185,744.74 165,429.74 Non controlling interests 629175 5,645.28 Total equity 192,036.49 171,075.02 Non-current liabillties Financial labilities i) Lease tiabilities 927.44 91051 Provisions 25088 458.83 Deferred tax liabilities (net) 3,536.53 2,870.67 Total non-current liabilities 4,714.85 424001 Current Uabilities Financial labilities ) Borrowings 587.45 2,64.08 ii) Trade payables | 2) Total outstanding dues of micro enterprises and small enterprises 1,448.52 2,718.49 b) Total outstanding dues of other than micro enterprises and small enterp 14,128.74 12,672.18 Other current liabilities 447734 1,243.95 Provisions 4,696.91 3,250.02 Currenttaxiabilities (net) - 547.68 Total current liabilitles 25,336.95 23,081.40 Total Liabilities 30,051.81 27,321.41 Total equity and liabilities 222,088.30 198,396.43
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A® ACUTAAS CHEMICALS LIMITED (Formerly known as Ami Organics Limited) CIN: L241006)2007PLC051093 Registered office: 440/4 5 6, Road No 824, Sachin GIDC, Surat, Gujarat - 394 230, India Tel: 49172279 77744; 49175730 15366 Website: www.acutaas.com Email: cs@acutaas.com Unaudited Consolidated Statement of Cash Flow for the period ended September 30, 2026 Bs. in Lakhs For the period ended Particulars September 30, 2026 September 30, 2025 Unaudited Unaudited CCASH FLOWS FROM OPERATING ACTIVITIES Profit before tax 27,127.19 15,425.55 Adjustments for: Depreciation and amortisation 2,250.79 1,653.24 (Gain)/Loss on disposal of property, plant and equipment - (1.03) 8ad detts, provision for trade receivables and advances (198.93) - Finance cost 215.63 12172 Interest Income (494.07)} (638.18)| Employee compensation expenses 569.72 6.28 Unrealised (gain) / loss (330.78)| (1,938.29)] Operating profit before working capital changes 29,139.55 14,629.29 Movement in working capital (increase) / decrease intrade receivables 915.87 1,839.92 (increase) / decrease in loans & advances (3.37)] 170 (increase) /decrease in other financial assets 1638 (197.55) (increase) / decrease in inventories (4,895.74) (1,104.41); (increase) / decrease in other current assets {400.83), 547.63 Increase / {decrease) in trade payables 184.59 (684.76), Increase / (decrease) in other liabilities 3,233.39 684.53 |_Increase / {decrease) in provisions 1,074.85 789.65 Cash generated/(used)in operations 29,264.69 16,506.00 Income tax paid (net) (7,672.79) (2,856.51) Net cash {used)/generated by operating actlvitles 21,591.90 13,650.49 (CASH FLOWS FROM INVESTING ACTIVITIES Investment in fixed deposit not considered as cash or (677.18) (447.34) Purchase of property, plant and equipment (including CWIP, intangible assets and including capital advances) (12,392.04) (14,115.38) Incidental Charges towards purchase of Investment > (88.51)) Interest received 494.07 638.18 Net cash (used In) / generated by Investing actlvities (12,775.15) (14,013.04) CASH FLOWS FROM FINANCING ACTIVITIES Net Proceeds / (Repayment) from short term borrowings (2,061.63)) (798.35) Finance cost (78.46) (98.46) Repayment oflease (1462), (18.09) Dividend paid (including tax on dividend) (2.046.79) - Issue of equity shares 14579 110 Net cash (used)/generated infinancing activties 14,055.70) 1913.60) Netincrease (decrease) in cash and cash equivalents 476105 (1.276.35) (Gain)/Loss on investments measured at fair value through profit and loss 2,501.55 - Cash and cash equivalents at the beginning of the year 21,855.11 18,522.43 Exchange gain loss on Cash and cash equivalents 39.02 5 [Cash and cash equivalents at the end of the yea? 28,876.74 17,246.07
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Notes to the Unaudited Consolidated Financial Results for the quarter and six months ended September 30, 2026 1. 4. Date: October 27, 2026 Place: Surat The above unaudited consolidated financial results for the quarter and six months ended September 30, 2026, which includes the financial information of Acutaas Chemicals Limited (Formerly known as Ami Organics Limited) (“the Company"), its subsidiary entities namely, Acutaas Chemicals Electrolytes Private Limited (formerly known as Ami Organics Electrolytes Private Limited), Acutaas Advance Material Limited (formerly known as Baba Advance Materials Limited) and Baba Fine Chemicals (collectively “the group”), its step down subsidiary entities namely, Enchem Ami Organics Private Limited and Indichem Inc. and its joint venture namely, Ami Onco-Theronostics LLC, were reviewed and recommended by the Audit Committee and approved by the Board of Directors at their respective meetings held on October 27, 2026. The Statutory Auditors of the Company have carried out a limited review of the consolidated unaudited financial results for the quarter and six months ended on September 30, 2026. Their limited review report does not have any modification. The above unaudited consolidated financial results have been prepared in accordance with the recognition and ~ measurement principles laid down in the applicable Indian Accounting Standards ("Ind AS") as prescribed under section 133 of the Companies Act, 2013, read with the relevant rules issued there under and in terms of Regulation 33 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (Listing Regulation), as amended. As the Company operates in Single Segment only i.e. Custom synthesis and manufacturing of Speciality Chemicals having application in Pharmaceuticals APl and others. it did not give rise to different operating segments in accordance with ind AS 108 - Operating Segments. During the quarter, Indichem Inc., a step-down subsidiary of the Company incorporated in the Republic of Korea, inaugurated its semiconductor materials manufacturing plant at Gongju, Chungcheongnam-do, South Korea on August 28, 2026. Acutaas Advance Material Limited, a wholly owned subsidiary of the Company, holds 75% of the share capital of Indichem Inc. and has invested KRW 30 billion (approximately X 200 crore) in it. The said facility is under trial runs as at September 30, 2026. Subsequent to the quarter ended September 30, 2026, on October 17, 2026, the Company completed the acquisition of 100% of the equity share capital of Enchem Ami Organics Private Limited, a step-down subsidiary. The acquisition consists of 10,000 equity shares of X 10 each, transferred from Acutaas Chemicals Electrolytes Private Limited, a subsidiary of the Company. With effect from October 17, 2026, Enchem Ami Organics Private Limited is a direct wholly owned subsidiary of the Company. This is an intra-group restructuring and has no impact on the consolidated financial results. The previous periods/year’s numbers have been regrouped/ rearranged wherever necessary to confirm the current period/year presentation. The results of the company are available at Company’s website www.acutaas.com and also on the website of BSE Limited at www.bseindia.com and National Stock Exchange of India Limited at www.nseindia.com where the shares of the Company are listed. For and behalf of Board of Directors of Acutaas Chemicals Limited (Formerly known as Ami Organics Limited) Nareshkumar Ramjibhai Patel Chairman & Managing Director DIN; 00906232