Anupam Rasayan India Limited announced its unaudited financial results for the quarter and nine months ended December 31, 2025, following a board meeting held on February 14, 2026. The specialty chemicals manufacturer released comprehensive standalone and consolidated financial statements in compliance with Regulation 33 of SEBI Listing Regulations.

Board Meeting and Regulatory Compliance

The Board of Directors convened on February 14, 2026, to consider and approve the unaudited financial results for both standalone and consolidated operations. The meeting commenced at 09:06 a.m. IST and concluded at 09:35 a.m. IST. The company submitted the required documentation to both BSE Limited and National Stock Exchange of India Limited, including limited review reports from statutory auditors.

Standalone Financial Performance

The standalone financial results demonstrate the company's operational performance across multiple quarters and comparative periods. The financial statements include detailed breakdowns of revenue streams, operational expenses, and profitability metrics.

Consolidated Financial Results

The consolidated financial statements encompass the performance of Anupam Rasayan India Limited along with its subsidiaries and associate companies. The consolidated results provide a comprehensive view of the group's overall financial position.

Earnings Per Share and Capital Structure

The company's earnings per share metrics reflect its profitability on a per-share basis. The paid-up equity share capital stands at 1,138.48 million with a face value of INR 10.00 per share.

Subsidiary and Associate Companies

The consolidated results include financial information from multiple subsidiary companies and one associate company. The group structure encompasses wholly-owned subsidiaries including Jainam Intermediates Private Limited, ARIL Transmodal Logistic Private Limited, ARIL Fluorospeciality Private Limited, and international entities such as Anupam Japan GK, Anupam Europe AG, Anupam USA LLC, and Anupam General Trading FZE. Additionally, Tanfac Industries Limited operates as a subsidiary company over which the holding company exercises effective control.

Auditor Review and Compliance

Natvarlal Vepari & Co, Chartered Accountants, conducted the limited review of the unaudited financial results. The review was performed in accordance with Standard on Review Engagements (SRE) 2410, ensuring compliance with Indian Accounting Standards and SEBI Listing Regulations. The auditors expressed no material concerns regarding the financial statements' preparation and disclosure requirements.

The financial results and related documentation have been made available on the company's official website at www.anupamrasayan.com , ensuring transparency and accessibility for stakeholders and investors.

Anupam Rasayan India Limited's board has ratified the completion of strategic overseas acquisitions in Luxembourg, marking a significant milestone in the company's international expansion. The board meeting held on February 12, 2026, approved comprehensive financing arrangements totaling USD 50,000,000 to support the acquisitions and broader strategic objectives.

Acquisition Completion Details

The company has successfully completed its Luxembourg expansion through two key acquisitions:

Doriath S.à r.l., registered with the Luxembourg Trade and Companies Register under number B300157, was incorporated on September 29, 2025. The entity has net assets of EUR 7,024.84 and will provide consultancy services while serving as the affiliate to acquire the Target Group under the Sale and Purchase Agreement with CABB Europe GmbH dated December 9, 2025.

Batam S.à r.l., registered under number B301756 and incorporated on November 14, 2025, has net assets of EUR 6,389.19. The company will undertake significant consultancy services including financial services, with Anupam Rasayan intending to assist in its business activities.

Major Financing Arrangements

The board has approved substantial financing structures to support the acquisitions:

The Credit Facilities will be utilized to fund the partial consideration for Doriath's acquisition of 100% share capital in the Target and an intragroup loan receivable. The ECB Facility proceeds will be used for Overseas Direct Investment in Doriath through a loan not exceeding USD 20,000,000.

Security and Corporate Structure

The acquisitions involve comprehensive security arrangements and corporate guarantees:

• First ranking pari passu charge by way of hypothecation over movable fixed assets
• First ranking pari passu charge by way of mortgage over identified immovable properties
• Exclusive pledge over shares held in the acquired companies
• Contractual non-disposal undertaking over shares in Tanfac Industries Limited

Catalyst Trusteeship Limited has been appointed as the onshore security trustee for the Credit Facilities, while Axis Trustee Services Limited will serve as the security agent for the ECB Facility.

Strategic Business Rationale

The primary objective of these acquisitions is to create a corporate presence in Luxembourg, expanding the company's international footprint. Both entities will focus on consultancy services, with Doriath playing a crucial role in the broader Target Group acquisition strategy involving Monitchem Kansas S.à r.l and its subsidiaries. The acquisitions do not fall within related party transactions, and the promoter group has no interest in the entities being acquired.

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