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Alkyl Amines Chemicals Ltd. Interim / Quarterly Report 2026

May 5, 2026

60415_rns_2026-05-05_a12fbb09-629b-4d1a-bc4d-7072d7f562b5.pdf

Interim / Quarterly Report

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ALKYL

Alkyl Amines Chemicals Limited

Reg. Office: 401-407, Nirman Vyapar Kendra, Plot No. 10, Sector 17, Vashi, Navi Mumbai - 400 703. INDIA Tel.: 022-6794 6600 • Fax: 022-6794 6666 • E-mail : [email protected] • Web: www.alkylamines.com

Responsible Care®
OUR COMMITMENT TO SUSTAINABILITY

May 5, 2026

To,
BSE Limited
P. J. Towers,
Dalal Street,
Mumbai - 400 001
SCRIP CODE: 506767

The National Stock Exchange of India Limited
Exchange Plaza,
Bandra Kurla Complex, Bandra - (E),
Mumbai - 400 051
SYMBOL: ALKYLAMINE

Subject: Outcome of Board Meeting held on May 5, 2026, pursuant to Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) (LODR) Regulations, 2015

Dear Sirs,

This is to inform you that the Board of Directors of the Company at its meeting held today i.e., May 5, 2026, inter-alia approved the following:

  1. Audited Financial Results:
    Audited Financial Results of the Company for the quarter and financial year ended March 31, 2026, were discussed and approved. We enclose herewith the Audited Financial Results of the Company, along with the Auditors’ Report thereupon.

We hereby declare that the Statutory Auditor of the Company, M/s. N. M. Raiji & Co., Chartered Accountants, Mumbai (Registration No. 108296W) have issued the Audit Report for the Audited Financial Results of the Company for the quarter and financial year ended March 31, 2026 with an unmodified opinion.

  1. Dividend for the financial year 2025-26
    Final dividend of Rs. 10/- per equity share of Rs. 2/- each (i.e. 500%) for the financial year 2025-26 has been recommended. The same will be payable after it is approved by the shareholders at the ensuing Annual General Meeting.

Opening of Trading Window

As per the ‘Code of practices and procedures for fair disclosure of Unpublished Price Sensitive Information and Code of conduct for regulating, monitoring and reporting of insider trading’ adopted by the Company and with the announcement of Audited Financial Results for the quarter and financial year ended March 31, 2026, we wish to inform you that the Trading Window for the Designated Persons, Immediate Relatives of Designated Persons and Connected Persons will open from May 8, 2026.

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Corporate Office: 207 A, Kakad Chambers, 132, Dr. Annie Besant Road Worli, Mumbai - 400 018. INDIA Tel.: 91-22-2493 1385, 6748 8200 • Fax: 91-22-2493 0710 • CIN No : L99999MH1979PLC021796.


ALKYL

The Board Meeting commenced at 12:30 P.M. and concluded at 1.50 P.M.

Kindly take the same on your records.

Thanking you,

For Alkyl Amines Chemicals Limited

Chintamani
Dattatraya Thatte
Chintamani D. Thatte

Digitaly signed by
Chintamani
Dattatraya Thatte
Date: 2026.05.05
13:53:03 +05'30'

Chintamani D. Thatte
General Manager (Legal) & Company Secretary
& Compliance Officer

Encl.: As above.

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N. M. RAIJI & CO.
Chartered Accountants
Universal Insurance Building,
Pherozeshah Mehta Road,
Mumbai - 400 001. INDIA
Telephone : 91 (22) 2082 8646
E-mail : [email protected]

Independent Auditor's Report on Quarterly and Year to Date Audited Financial Results of Alkyl Amines Chemicals Limited Pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015

To the Board of Directors of Alkyl Amines Chemicals Limited

Report on the audit of Financial Results

Opinion

We have audited the accompanying Financial Results ("the Statement") of Alkyl Amines Chemicals Limited ("the Company") for the quarter and year ended March 31, 2026, attached herewith, being submitted by the Company, pursuant to the requirement of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("Listing Regulations").

In our opinion and to the best of our information and according to the explanations given to us, the Statement:

a. is presented in accordance with the requirements of Regulation 33 of the Listing Regulations in this regard; and
b. gives a true and fair view in conformity with the recognition and measurement principles laid down in the applicable Indian Accounting Standards, and other accounting principles generally accepted in India, of the net profit and other comprehensive income and other financial information for the quarter and year ended March 31, 2026.

Basis for Opinion

We conducted our audit of the Statement in accordance with the Standards on Auditing ("SAs"), specified under section 143(10) of the Companies Act, 2013 ("the Act"). Our responsibilities under those SAs are further described in the Auditor's Responsibility for the Audit of the Financial Results section of our report. We are independent of the Company, in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India (ICAI), together with the ethical requirements that are relevant to our audit of the financial results under the provisions of the Act, and the Rules made thereunder, and we have fulfilled our other ethical responsibilities, in accordance with these requirements and the ICAI's Code of Ethics. We believe that the audit evidence obtained by us is sufficient and appropriate to provide a basis for our audit opinion on the financial results.

M. R. RAIJI & CO. N. MUMBAI


N. M. RAIJI & CO.

Management's and the Board of Director's Responsibilities for the Financial Results

This Statement which is the responsibility of the Company's Management and has been approved by the Board of Directors, has been prepared on the basis of the related Financial Statements of the Company. The Company's Management and Board of Directors are responsible for the preparation and presentation of these financial results, that give a true and fair view of the net profit and other comprehensive income and other financial information, in accordance with the recognition and measurement principles laid down in the Indian Accounting Standards, prescribed under Section 133 of the Act, read with relevant rules issued thereunder, and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. This responsibility also includes maintenance of adequate accounting records, in accordance with the provisions of the Act, for safeguarding of the assets of the Company and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and the design, implementation and maintenance of adequate internal financial controls that were operating effectively for ensuring accuracy and completeness of the accounting records, relevant to the preparation and presentation of the financial results that give a true and fair view and are free from material misstatement, whether due to fraud or error.

In preparing the financial results, the Management and Board of Directors are responsible for assessing the Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Board of Directors either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so.

The Board of Directors is also responsible for overseeing the Company's financial reporting process.

Auditor's Responsibilities for the Audit of the Financial Results

Our objectives are to obtain reasonable assurance about whether the Statement, as a whole, are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement, when it exists. Misstatements can arise from fraud or error and are considered material if, individually, or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these Financial Results.

As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:

  • Identify and assess the risks of material misstatement of the financial results, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

MUMBAI


N. M. RAIJI & CO.

  • Obtain an understanding of internal financial control relevant to the audit in order to design audit procedures that are appropriate in the circumstances. Under section 143(3)(1) of the Act, we are also responsible for expressing our opinion through a separate report on the complete set of financial statements on whether the Company has adequate internal financial controls system in place and the operating effectiveness of such controls.

  • Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the management and Board of Directors.

  • Conclude on the appropriateness of Management's and Board of Director's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Company's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the financial results or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the Company to cease to continue as a going concern.

  • Evaluate the overall presentation, structure and content of the Financial Results, including the disclosures, and whether the financial results represent the underlying transactions and events in a manner that achieves fair presentation.

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards.

Other Matter

a. In the Statement, the figures of Financial Results, as reported for the quarter ended March 31, 2026, and March 31, 2025, are the balancing figures between the audited figures in respect of the full financial year and the published year to date figures up to the end of the third quarter of the relevant financial year, which figures were subjected to a limited review by us, as required under the Listing Regulations.

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Place: Mumbai
Date: May 5, 2026

For N. M. Raiji & Co.
Chartered Accountants
Firm Registration No.: 108296W

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Vinay D. Balse
Partner
Membership. No.: 039434
UDIN: 26039434YJAMFF8435


ALKYL

Alkyl Amines Chemicals Limited

Reg. Office: 401-407, Nirman Vyapar Kendra, Plot No. 10, Sector 17, Vashi, Navi Mumbai - 400 703. INDIA Tel.: 022-6794 6600 • Fax: 022-6794 6666 • E-mail : [email protected] • Web: www.alkylamines.com

Responsible Care

R&D COMMITMENT TO SUSTAINABILITY

STATEMENT OF AUDITED FINANCIAL RESULTS

Rs. in Crores
(Except per share data)

Sr. No. Particulars Quarter ended Year ended Year ended
March 31, 2026 Dec 31, 2025 March 31, 2025 March 31, 2026 March 31, 2025
Audited Unaudited Audited Audited Audited
I. Revenue from Operations 386.91 354.00 386.05 1,535.85 1,571.82
II. Other Income 8.27 8.01 9.32 31.66 29.80
III. Total Revenue (I+II) 395.18 362.01 395.37 1,567.51 1,601.62
IV. Expenses
Cost of Materials Consumed 186.22 194.72 216.77 790.88 834.38
Changes in Inventories of Finished Goods and Work-in-Progress 23.37 (10.22) (7.84) 28.42 4.40
Employee Benefit Costs 28.88 26.76 24.82 110.15 103.55
Finance Costs 0.29 0.24 0.17 1.17 1.01
Depreciation and Amortisation Expense 17.89 17.69 17.61 71.66 71.23
Other Expenses 77.75 75.58 84.49 321.76 338.41
Total Expenses (IV) 334.40 304.77 336.02 1,324.04 1,352.98
V. Profit before Exceptional Items and Tax (III-IV) 60.78 57.24 59.35 243.47 248.64
VI. Exceptional Items - - - - -
VII. Profit for the period / year before Tax (V+VI) 60.78 57.24 59.35 243.47 248.64
VIII. Tax Expense :
Current Tax 13.31 11.61 9.90 52.95 47.81
Deferred Tax 2.10 3.21 3.43 10.36 14.77
Tax adjustments of earlier period - 0.16 - 0.16 (0.05)
Total Tax Expenses 15.41 14.98 13.33 63.47 62.53
IX. Profit for the period / year after Tax (VII-VIII) 45.37 42.26 46.02 180.00 186.11
X. Other Comprehensive Income/(Expense)
a) Items that will not be reclassified to Statement of Profit and Loss
- Remeasurement gain/(losses) on defined benefit plans 1.94 (0.05) 1.24 (0.60) (1.46)
b) Income tax relating to items that will not be reclassified to Statement of Profit and Loss (0.49) 0.01 (0.31) 0.15 0.37
c) Items that may be reclassified to Statement of Profit and Loss
- Deferred gains/(losses) on cash flow hedge reserves 0.44 0.00 (0.74) 0.44 (0.37)
d) Income tax relating to items that may be reclassified to Statement of Profit and Loss (0.11) (0.00) 0.19 (0.11) 0.09
Other Comprehensive Income / (Expense) for the period/year (Net of Tax) 1.78 (0.04) 0.38 (0.12) (1.37)
XI. Total Comprehensive Income for the period / year (IX+X) 47.15 42.22 46.40 179.88 184.74
XII. Paid up Share Capital 10.23 10.23 10.23 10.23 10.23
XIII. Face Value of Share (Rs) 2.00 2.00 2.00 2.00 2.00
XIV. Earnings Per Equity Share (Not annualised)
Basic (Rs) 8.87 8.26 9.00 35.20 36.40
Diluted (Rs) 8.86 8.25 8.99 35.15 36.35

Corporate Office: 207 A, Kakad Chambers, 132, Dr. Annie Besant Road Worli, Mumbai - 400 018. INDIA Tel.: 91-22-2493 1385, 6748 8200 • Fax: 91-22-2493 0710 • CIN No : L99999MH1979PLC021796.


ALKYT

Notes:

  1. STATEMENT OF ASSETS AND LIABILITIES

Rs. in Crores

| Particulars | As At
March 31, 2026 | As At
March 31, 2025 |
| --- | --- | --- |
| ASSETS | | |
| Non-Current Assets | | |
| (a) Property, Plant and Equipment | 984.31 | 1,012.50 |
| (b) Right of Use Assets | 27.91 | 28.88 |
| (c) Capital Work-In-Progress | 130.48 | 51.91 |
| (d) Intangible Assets | 2.91 | 3.12 |
| (e) Financial Assets | | |
| (i) Loans | 0.06 | 0.11 |
| (ii) Other Financial Assets | 28.05 | 3.98 |
| (f) Tax Asset (Net) | 2.10 | 7.36 |
| (g) Other Non-Current Assets | 46.84 | 50.88 |
| | 1,222.66 | 1,158.74 |
| Current Assets | | |
| (a) Inventories | 122.13 | 164.78 |
| (b) Financial Assets | | |
| (i) Investments | 50.59 | - |
| (ii) Trade Receivables | 230.50 | 230.65 |
| (iii) Cash and Cash Equivalents | 94.15 | 48.78 |
| (iv) Bank Balances other than above | 107.55 | 155.28 |
| (v) Loans | 0.05 | 0.08 |
| (vi) Other Financial Assets | 3.29 | 3.48 |
| (c) Other Current Assets | 64.49 | 27.06 |
| | 672.75 | 630.11 |
| TOTAL ASSETS | 1,895.41 | 1,788.85 |
| EQUITY AND LIABILITIES | | |
| Equity | | |
| (a) Equity Share Capital | 10.24 | 10.24 |
| (b) Other Equity | 1,523.13 | 1,392.25 |
| | 1,533.37 | 1,402.49 |
| LIABILITIES | | |
| Non-Current Liabilities | | |
| (a) Financial Liabilities | | |
| Lease Liabilities | 0.39 | 1.19 |
| (b) Provisions | 14.11 | 11.66 |
| (c) Deferred Tax Liabilities (Net) | 98.32 | 88.00 |
| (d) Government Grant | 32.40 | 39.55 |
| (e) Tax Liabilities (Net) | 0.97 | 0.81 |
| | 146.19 | 141.21 |
| Current Liabilities | | |
| (a) Financial Liabilities | | |
| (i) Short Term Borrowings | - | 3.60 |
| (ii) Lease Liability | 0.80 | 0.73 |
| (iii) Trade Payables - Total outstanding dues of-
a) Micro Enterprises and Small Enterprises | 15.50 | 14.27 |
| b) Other than Micro Enterprises and Small Enterprises | 135.70 | 162.96 |
| (iv) Other Financial Liabilities | 44.47 | 44.65 |
| (b) Provisions | 2.28 | 3.62 |
| (c) Government Grant | 5.22 | 4.82 |
| (d) Other Current Liabilities | 11.88 | 10.50 |
| | 215.85 | 245.15 |
| TOTAL EQUITY AND LIABILITIES | 1,895.41 | 1,788.85 |

Y

NATIONAL ASSETS CREDIT

NATIONAL ASSETS CREDIT

MUMBAI


ALKYT

2 STATEMENT OF CASH FLOWS

Rs. in Crores

Particulars For the year ended March 31,2026 For the year ended March 31,2025
Cash flows from Operating Activities
Profit before tax from continuing operations 243.47 248.64
Adjustments for :
Depreciation and amortization expenses 71.66 71.24
Profit on sale/discard of property, plant and equipment (Net of loss) 0.14 (0.35)
Assets written off - 0.62
Unrealized Loss on Foreign Exchange 0.68 0.55
Finance cost 1.17 1.01
Interest Income (15.78) (8.22)
Balances written off 0.47 0.04
Fair Value (Gain) on Investment (0.59) -
Amount written back (1.65) (0.56)
Government Grant Income (1.49) (5.76)
Expenses on Employee Stock Options 1.58 0.65
Operating Profit before Working Capital Changes 299.66 307.86
Adjustments for:
(Increase) / Decrease in Other Current & Non-Current Financial Assets 0.06 (0.05)
(Increase) in Other Current & Non-Current Assets (34.18) (3.59)
Decrease in Inventories 42.65 7.18
(Increase) in Trade Receivables (0.32) (9.44)
Increase / (Decrease) in Trade Payables (25.68) 4.96
Increase in Other Current Financial Liabilities 0.52 6.26
Increase in Other Current Liabilities 3.04 0.77
Increase / (Decrease) in Provisions 0.50 (0.54)
286.25 313.41
Income taxes paid (Net) (47.70) (50.31)
Net Cash flows from Operating Activities 238.55 263.10
Cash flows from Investing Activities
Purchase of Property, Plant and Equipment & Intangible assets
(Incl. capital work-in-progress, capital advances and capital creditors) (128.41) (47.69)
Proceeds from sale/ disposal of property, plant and equipment 0.49 0.81
Interest received 14.48 5.05
(Increase)/ Decrease in Margin Money & Fixed Deposits (having the original maturity of more than 3 months) 23.90 (153.71)
Receipt of Government Grant 2.45 -
Investment in Mutual Fund (50.00) -
Net Cash generated (used in) Investing Activities (137.09) (195.54)
Cash flows from Financing Activities
Finance cost paid (1.04) (0.82)
Repayment of Borrowings (3.60) -
Proceeds from Borrowings - 2.97
Issue of Equity Shares 0.01 0.01
Premium on issue of Equity Shares 0.56 0.61
Dividend Paid (51.15) (51.13)
Lease Rent payments (0.87) (0.79)
Net Cash generated (used in) Financing Activities (56.09) (49.15)
Net Increase in Cash and Cash Equivalents 45.37 18.41
Cash and Cash Equivalents at the beginning of the year 48.78 30.37
Cash and Cash Equivalents at the end of the year 94.15 48.78
Components of Cash and Cash Equivalents :
Cash on Hand 0.01 0.01
Balances with Bank
Current Accounts 10.77 2.73
EEFC Accounts 4.97 12.44
Fixed Deposit Accounts (with original maturity of less than 3 months) 78.40 33.60
94.15 48.78

MAYI MUMBAI


ALKYL

Notes:

  1. The above audited financial results for the quarter and year ended March 31, 2026, have been reviewed and recommended by the Audit Committee at their meeting held on May 05, 2026, and approved by the Board of Directors at their meeting held on the same date.

  2. The Board of Directors have, subject to approval of the shareholders, recommended a Final Dividend of Rs.10 per equity share of Rs 2/- each (i.e. 500 %).

  3. The audited financial statements have been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (Ind AS), prescribed under Section 133 of the Companies Act, 2013, read with Rule 3 of the Companies (Indian Accounting Standards) Rules 2015 and relevant amendment rules thereafter, and presented in accordance with the requirement of SEBI Circular No. CIR/CFD/FAC/62/2016 dated July 5, 2016.

  4. The Company's business activity falls within a single operating segment, i.e. "Specialty Chemicals", as per the Indian Accounting Standard (IND AS) 108 - Operating Segment.

  5. On November 21, 2025, the Government of India notified the four Labour Codes - the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 - consolidating 29 existing labour laws. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The Company has restructured the compensation of its employees with effect from March 1, 2026, and assessed the impact of the changes, consistent with the Labour Codes, draft rules, FAQs, guidance provided by the Institute of Chartered Accountants and legal opinion. The financial impact of the change based on the actuarial valuation carried out is not material and has been recognised in the financial results of the Company for the quarter ended December 31, 2025 and year ended March 31, 2026.

The Company continues to monitor the finalisation of Central / State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect on the basis of such developments as needed.

  1. The Company does not have any subsidiary/associates/joint venture entity for the financial year ended March 31, 2026, and March 31, 2025. Accordingly, the financial results reported are standalone.

  2. The figures for the quarter ended March 31, 2026, and March 31, 2025, as reported in these financial results, are balancing figures between the audited figures in respect of the financial year and the published year to date figures up to the end of the third quarter of the relevant financial year. Also, the figures up to the end of the third quarter had only been subjected to a limited review.

  3. Figures for the previous periods / year have been regrouped and reclassified, wherever necessary.

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Place : Mumbai
Date : May 05, 2026

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