Amine & Plasticizers Limited announced its unaudited financial results for the third quarter of fiscal year 2026, covering the period ended December 31, 2025. The Board of Directors approved these results during their meeting held on February 13, 2026, following review and recommendation by the Audit Committee.

Q3FY26 Financial Performance

The company's quarterly performance showed a decline across key financial metrics compared to the same period in the previous year. Revenue from operations decreased substantially, while profitability also contracted during the quarter.

Nine-Month Performance Analysis

For the nine-month period ended December 31, 2025, the company demonstrated different trends compared to its quarterly performance. The cumulative results provided a broader perspective on the company's operational efficiency and market position.

Cost Structure and Operational Metrics

The company's expense analysis revealed significant changes in various cost components during Q3FY26. Cost of materials consumed represented the largest expense category, totaling ₹9,531.54 lakhs compared to ₹11,473.54 lakhs in Q3FY25. Finance costs decreased substantially to ₹87.28 lakhs from ₹257.12 lakhs in the previous year quarter, indicating improved financial management.

Employee benefit expenses increased to ₹589.20 lakhs from ₹575.65 lakhs, while power, fuel and water costs declined to ₹1,082.75 lakhs from ₹1,203.39 lakhs. Other expenses showed a significant reduction to ₹1,840.45 lakhs compared to ₹2,999.70 lakhs in Q3FY25.

Tax and Comprehensive Income

The company's tax expense for Q3FY26 totaled ₹296.74 lakhs, comprising current tax of ₹280.00 lakhs and deferred tax of ₹16.74 lakhs. This compared to total tax expenses of ₹344.40 lakhs in Q3FY25. Total comprehensive income for the quarter reached ₹752.60 lakhs after accounting for other comprehensive income adjustments.

Corporate Governance and Compliance

The financial results underwent limited review by SARA & Associates, Chartered Accountants, who issued an unmodified review report. The company maintains its paid-up equity share capital at ₹1,100.40 lakhs with a face value of ₹2 per share. The results were prepared in accordance with Indian Accounting Standards and comply with SEBI listing regulations.

The company operates primarily in chemical manufacturing, which falls within a single business segment, making segment reporting under Ind AS-108 not applicable. Management noted ongoing assessment of potential impacts from new Labour Codes notified by the Government of India in November 2025.

Amines & Plasticizers Limited has announced a board meeting scheduled for February 13, 2026, to consider the company's quarterly financial performance. The meeting represents a key corporate governance milestone as the company prepares to release its financial results for the third quarter of fiscal year 2026.

Board Meeting Details

The board meeting has been scheduled in accordance with regulatory requirements and will address several important matters. The company has formally notified stock exchanges about this upcoming corporate event.

Regulatory Compliance

The board meeting has been convened pursuant to Regulation 29 and other applicable provisions of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015. This regulatory framework ensures transparency and timely disclosure of material information to investors and stakeholders.

Trading Window Restrictions

In compliance with insider trading regulations, the company has implemented trading restrictions for designated persons. The trading window for dealing in securities of Amines & Plasticizers Limited will remain closed until 48 hours after the board meeting outcome.

Company Profile

Amines & Plasticizers Limited operates as an ISO-certified company, maintaining certifications for ISO 9001:2015, ISO 14001:2015, and ISO 45001:2018 standards. These certifications demonstrate the company's commitment to quality management, environmental management, and occupational health and safety standards. The company is listed on both BSE Limited with security code 506248 and National Stock Exchange of India Limited with symbol AMNPLST.