Date: November 07, 2023

To, BSE Limited, Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai- 400 001.

Dear Sir / Madam,

Sub: Intimation about outcome of the Board Meeting held today i.e on November 07, 2023 Security Code: 506248.

This is to inform you that the Board of Directors of the Company at its Meeting held today i.e. 07th November, 2023 at Mumbai, inter alia has considered and approved :-

i. the Standalone and Consolidated Un-audited Financial Results including the Cash Flow Statement for the period ended on 30th September, 2023 and the Statements of Assets and Liabilities as on 30th September, 2023.
ii. Appointment of Ms. Suman Makhija (FCS 9925) as the Compliance Officer of the Company with effect from today i.e 07/11/2023.

Further, Mr. Ajay Puranik (FCS – 4288) will continue to act as President (Legal) & Company Secretary of the Company. Disclosure as required under Regulation 30 is attached herewith.

Pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we enclose the following: -

Unaudited Standalone and Consolidated Financial Results for the Quarter and the Half year ended 30th September, 2023 and Statement of Assets and Liabilities as on 30th September, 2023 alongwith Cash Flow Statement for the Half year ended on 30th September, 2023;
Limited Review Report from M/s S A R A & Associates (FRN : 120927W), Chartered Accountants, Statutory Auditors of the Company for the said period.

The Meeting of the Board of Directors commenced at 5.10 P.M. and concluded at 6.20 P.M.

Thanking you, Yours sincerely, For Amines & Plasticizers Limited Ajay Puranik President (Legal) & Company Secretary. FCS 4288 Encl : As above Ajay Devidas Puranik Digitally signed by Ajay Devidas Puranik DN: c=IN, o=Personal, title=4905, pseudonym=8d406df0494542b78e72015b67113a85, 2.5.4.20=68a1648994909cbe6b0043d5f29efaa0637d14619e279785f0e19a0 885f81b48, postalCode=400098, st=Maharashtra, serialNumber=4834597bfe3f6bc8ded35c18cb6f6d654a9dd64f7ecfbd844b7 5283b789525ac, cn=Ajay Devidas Puranik Date: 2023.11.07 18:32:27 +05'30'

Annexure A

Particulars	Details
Reason for change viz. appointment,	Appointment of Ms. Suman Makhija,
resignation, removal, death or	(FCS – 9925) as Compliance Officer of
otherwise	the Company
Date of appointment/ cessation (as	Date of Appointment: w.e.f November 7,
applicable) and Term of Appointment	2023
Brief Profile	Ms. Suman Makhija is a Fellow Member of
	the Institute of Company Secretaries of
	India and holding Masters of Law (LLM)
	Degree from Mumbai University. She has
	more than 12 years of experience in the
	field of Compliance and Corporate Law.
Disclosure of relationships between	Not Applicable.
directors (in case of appointment of a
director)

Thanking you, Yours sincerely, For Amines & Plasticizers Limited

Ajay Devidas

Ajay Puranik President (Legal) & Company Secretary. FCS 4288 Encl : As above Puranik 7ecfbd844b75283b789525ac, cn=Ajay Devidas Puranik Date: 2023.11.07 18:33:10 +05'30'

Digitally signed by Ajay Devidas Puranik DN: c=IN, o=Personal, title=4905, pseudonym=8d406df0494542b78e72015b67113a85, 2.5.4.20=68a1648994909cbe6b0043d5f29efaa0637d14619e27 9785f0e19a0885f81b48, postalCode=400098, st=Maharashtra, serialNumber=4834597bfe3f6bc8ded35c18cb6f6d654a9dd64f

Reg. Office Add: T-11, Third Floor, Grand Plaza, Paltan Bazar, G.S.Road, Guwahati – 781008, Assam
Corp. Office Add: D/6 Shivsagar, Dr. Annie Besant Road, Worli, Mumbai - 400018 | Contact No.: 022 62211000 | Fax : 022 24938

STATEMENT OF UNAUDITED STANDALONE FINANCIAL RESULTS FOR THE QUARTER AND HALF YEAR ENDED SEPTEMBER 30, 2023 Be in Inkhe


		Half Year ended Quarter ended			Year ended
Sr.	Particulars	30-Sep-23	30-Jun-23	30-Sep-22	30-Sep-23	30-Sep-22	31-Mar-23
No.		Unaudited	Unaudited	Unaudited	Unaudited	Unaudited	Audited
۱.	Income
	a Revenue from Operations	15,738.61	13,654.53	13,134.28	29,393.14	26,974.17	59,304.87
	b Other Income	107.46	35.52	18.09	142.98	75.62	102.15
	Total Income (a+b)	15,846.07	13,690.05	13,152.37	29,536.12	27,049.79	59,407.02
H.	Expenses
	Cost of Materials Consumed	11,389.74	9.024.55	9.646.47	20,414.29	20,555.60	41,914.68
	Purchase of Stock -in -Trade	41.66	76.41	120.13	118.07	177.20	323.54
	Changes in Inventories of Finished Goods,	(851.12)	254.83	37.19	(596.29)	(1, 297.78)	853.60
	Stock-in-Trade and Work-in-Progress
	Employee Benefits Expenses	567.52	461.34	465.80	1,028.86	912.63	1,875.46
	Finance Costs	342.72	282.68	255.04	625.40	512.91	999.27
	Depreciation and Amortisation Expense	127.29	121.82	120.89	249.11	241.40	483.43
	Other Expenses	2,985.17	2,453.90	1,998.05	5,439.07	4,684.13	10,129.14
	Total Expenses	14,602.98	12,675.53	12,643.57	27,278.51	25,786.09	56,579.12
Ш.	Profit before Tax (I-II)	1,243.09	1,014.52	508.80	2,257.61	1,263.70	2,827.90
IV.	Tax Expense
	Current Tax	303.36	254.95	117.36	558.31	297.21	680.05
	Deferred Tax	10.47	2.67	15.36	13.14	27.96	61.70
	Total Tax Expenses	313.83	257.62	132.72	571.45	325.17	741.75
V.	Profit for the Period (III-IV)	929.26	756.90	376.08	1,686.16	938.53	2,086.15
VI.	Other comprehensive Income a Items that will not be reclassified to profit or loss Less: Tax on OCI	(8.35)	(6.96)	(3.75)	(15.31)	(7.50)	(27.83)
	Other Comprehensive Income (Net of Income Tax)	(8.35)	(6.96)	(3.75)	(15.31)	(7.50)	(27.83)
VII.	Total Comprehansive Income for the period (V+VI)	920.91	749.94	372.33	1,670.85	931.03	2,058.32
VIII.	Paid-up equity share capital (face value Rs. 2/- each)	1,100.40	1,100.40	1,100.40	1,100.40	1,100.40	1,100.40
IX.	Other Equity (Reserve and Surplus)	×		$\sim$	×.		17,006.11
X.	Earning per equity share of Rs. 2 each (EPS) (not annualised) Basic / Diluted EPS	1.69	1.38	0.68	3.06	1.71	3.79

Reg. Office Add: T-11, Third Floor, Grand Plaza, Paltan Bazar, G.S.Road, Guwahati - 781008, Assam Corp. Office Add: D/6 Shivsagar, Dr. Annie Besant Road, Worli, Mumbai - 400018 | Contact No.: 022 62211000 | Fax: 022 24938162 CIN: L24229AS1973PLC001446 email id:[email protected]; website: http//www.amines.com

STANDALONE STATEMENT OF ASSETS AND LIABILITIES AS AT SEPTEMBER 30, 2023

代 in lakhs}
	As at 30th	As at 30th
Particulars	September,	September,
	2023	2022
	Un audited	Un audited
ASSETS
Non-Current Assets
a) Property, Plant and Equipment	8,022.81	8,063.50
b) Capital Work-in-Progress	269.72	488.68
c) Other Intangible Assets	2.73	2.73
d) Right of use - Lease	104.60	107.25
e) Financial Assets
i) Investments	128.30	128.30
ii) Loans	48.81	48.81
iii) Other Non-Current Financial Assets	127.90	125.02
f) Other Non Current Assets	21.92	105.51
Total Non-Current Assets	8,726.79	9,069.80
Current Assets
a) Inventories	8,672.08	10,275.67
b) Financial Assets
i) Trade Receivables	11,968.01	6,548.58
ii) Cash and cash equivalents	541.71 552.47	400.38 251.60
iii) Bank Balances other than (ii) mentioned above iv) Other Financial Assets	52.69	38.21
c) Other Current Assets	4,471.43	4,110.32
Total Current Assets	26,258.39	21,624.76

TOTAL ASSETS	34,985.18	30,694.56
EQUITY AND LIABILITIES
Equity
a) Equity Share Capital	1,100.40	1,100.40
b) Other Equity	18,401.85	15,878.92
Total Equity	19,502.25	16,979.32
Liabilities
Non-Current Liabilities
a) Financial Liabilities
i) Borrowings	2,260.00	2,394.36
b) Provisions	63.85	53.57
c) Deferred Tax Liabilities (Net)	747.64	700.76
Total Non-Current Liabilities	3,071.49	3,148.69
Current Liabilities
a) Financial Liabilities
i) Borrowings	5,992.56	5,738.35
ii) Trade Payables
- Due to micro, small and medium enterprises	91.14	34.49
- Due to creditors other than micro, small and medium enterprises	5,003.42 473.47	3,586.09 396.31
iii) Other Financial Liabilities b) Provisions	73.78	35.45
c) Current Tax Liabilities (net)	365.36	221.88
d) Other Current Liabilities	411.71	553.98
Total Current Liabilities	12,411.44	10,566.55

TOTAL EQUITY AND LIABILITIES	34,985.18	30,694.56

AMINES & PLASTICIZERS LIMITED Reg. Office Add: T-11, Third Floor, Grand Plaza, Paltan Bazar, G.S.Road, Guwahatl - 781008, Assam Corp. Office Add: D/6 SHIVSAGAR ESTATE, DR. ANNIE BESANT ROAD, WORLI, MUMBAI - 400018 | Contact No.: 022 62211000 | Fax : 022 24938162 CIN: L24229AS1973PLC001446 email id:[email protected]; website: http//www.amines.com

DALONE CASU ELONI CTATEMENT FOR THE REBION ENDER CERTEMBER 20. 3023

	31ANDALUNE CASH FLOW STATEWENT FOR THE FERIOD ENDED SEFTEWIDER 30, (र in lakhs)
		For the	For the
		period ended	period ended
	Particulars	30th	30th
		September,	September,
		2023	2022
		Unaudited	Unaudited
	Cash Flow from Operating Activities
	Net Profit before Tax	2,257.61	1,263.70
	Adjustements for:
	Depreciation and Amortisation Expenses	249.11	241.40
	Loss /(Profit) on Sale of Fixed Assets Net	(0.41)	(1.07)
	Interest and Other Income	(140.67)	(70.58)
	Interest and Other Finance Costs	625.40	512.91
	Operating Profit before Working Capital Changes	2,991.04	1,946.36
	Adjusted for:
	Non-Current/Current Financial and Other Assets	373.21	2,208.63
	Decrease /(Increase) in Inventories	(1,140.69)	(1,623.37)
	Non-Current/Current Financial and Other Liabilities/Provisions	(433.91)	(2, 134.47)
		(1,201.39)	(1,549.21)
	Cash Generated from Operations	1,789.65	397.15
	Direct taxes (paid) / Refund (net of tax paid)	(334.73)	(158.66)
	Net Cash Flow from Operating Activities (A)	1,454.92	238.49
B	Cash Flow from Investing Activities
	Purchase of Property, Plant and Equipment	(206.26)	(181.40)
	Interest and Other Income	140.67	70.58
	Sale / (Purchases) of Investments		(109.20)
	Proceeds from Sale of Property, Plant and Equipment	14.14	1.40
	Net Cash Flow from/ (Used in) Investing Activities (B)	(51.45)	(218.62)

c	Cash Flow from Financing Activities
	Proceeds/(Repayment) of Long Term Borrowings (Net)	(9.13)	(157.66)
	Proceeds/(Repayment) of Short Term Borrowings	(217.60)	1,082.29
	Dividend Paid	(275.10)	(220.08)
	Interest and Other Finance Costs	(625.40)	(512.91)
	(C) Net cash flow from / (Used in) Financing activities	(1, 127.23)	191.64
	Net increase/(decrease) in Cash and Cash equivalents (Total A+B+C)	276.24	211.51
	Cash and Cash equivalents - Opening Balance	265.47	188.87
	- Closing Balance	541.71	400.38

Notes :-

1 The above unaudited standalone financial results have been reviewed and recommended by the Audit Committee at their meeting held on November 07, 2023 and approved by the Board of Directors at their meeting held on the same date. The Limited Review, as required under Regulation 33 of the SEBI (Listing Obligations and Dislcosure Requirements) Regulations, 2015, has been completed by the Statutory Auditors for the quarter and half year ended September 30, 2023 and they have issued an unmodified limited review report on the same.
2 The financial results have been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (Ind AS), prescribed under Section 133 of the Companies Act, 2013 and other recognized accounting practices and policies to the extent applicable.
3 The Company's main business is Chemical manufacturing falls within single business segment and therefore, segment reporting in term Ind AS-108 "Operating Segment" is not applicable.
4 As reported earlier vide our intimation dated April 25, 2023 the plant was partially closed from 04th May 2023 to 15th June 2023 during the period of last 6 months thereby impacting revenue to some extent.
5 Previous period figures have been regrouped / rearranged / restated / recaste to be in conformity with the Schedule III of the Companies Act, 2013.
6 The standalone financial results are available on Company's website i.e. www.amines.com and also on the website of the BSE Limited i.e. www.bseindia.com

Place: Mumbai Date: 7th November, 2023

For Amines and Plasticizers Limited

Hemant Kumar Ruia Chairman & Managing Director
DIN : 00029410

STATEMENT OF UNAUDITED CONSOLIDATED FINANCIAL RESULTS FOR THE QUARTER AND HALF YEAR ENDED SEPTEMBER 30, 2023

	(र in lakhs)
	Half Year ended Quarter ended							Year ended
Sr.		Particulars	30-Sep-23	30-Jun-23	30-Sep-22	30-Sep-23	30-Sep-22	31-Mar-23
No.			Unaudited	Unaudited	Unaudited	Unaudited	Unaudited	Audited
$\mathbf{L}$		Income
	a	Revenue from Operations	15.740.30	13,700.04	13,139.34	29,440.34	26,978.90	59,729.02
	b	Other Income	109.58	48.79	16.79	158.37	73.11	276.44
		Total Income (a+b)	15,849.88	13,748.83	13,156.13	29,598.71	27,052.01	60,005.46
H.		Expenses
		Cost of Materials Consumed	10,408.54	8,794.35	8,415.72	19,202.89	19,259.62	39,682.17
		Purchase of Stock -in -Trade	636.15	628.74	1,341.65	1,264.89	1,398.72	2,436.37
		Changes in Inventories of Finished Goods,	(518.14)	(78.15)	37.19	(596.29)	(1, 297.78)	853.60
		Stock -in- Trade and Work -in- Progress
		Employee Benefits Expenses	567.52	461.34	465.80	1,028.86	912.63	1,875.46
		Finance Costs	351.88	291.73	255.40	643.61	514.78	1,011.07
		Depreciation and Amortisation Expense	127.29	121.82	120.89	249.11	241.40	483.43
		Other Expenses	3,054.08	2,479.35	2,025.76	5,533.43	4,767.81	10,634.40
		$\mathbf{r}_i$ Total Expenses ×	14,627.32	12,699.18	12,662.41	27,326.50	25,797.18	56,976.50

Ш.		Profit before Tax (I-II)	1,222.56	1,049.65	493.72	2,272.21	1,254.83	3,028.96

IV.		Tax Expense					297.21	680.05
		Current Tax	303.36	254.95	117.36 15.36	558.31 13.14	27.96	61.70
		Deferred Tax	10.47	2.67	132.72	571.45	325.17	741.75
		Total Tax Expenses	313.83	257.62		1,700.76	929.66	2,287.21
v.		Profit for the Period (IV-III)	908.73	792.03	361.00

VI.		Other comprehensive Income	(8.35)	(6.96)	(3.75)	(15.31)	(7.50)	(27.83)
	a b	Items that will not be reclassified to profit or loss	48.08	(35.26)	14.75	12.82	13.49	(1.18)
		Items that will be reclassified to profit or loss Total Other Comprehensive Income	39.73	(42.22)	11.00	(2.49)	5.99	(29.01)
		Less: Tax on OCI
		Other Comprehensive Income (Net of Income Tax)	39.73	(42.22)	11.00	(2.49)	5.99	(29.01)

VII.		Total comprehansive income for the period (V+VI)	948.46	749.81	372.00	1,698.27	935.65	2,258.20

VIII.		Paid-up equity share capital (face value ₹ 2/- each)	1,100.40	1,100.40	1,100.40	1,100.40	1,100.40	1,100.40

IX.		Other Equity (Reserve and Surplus)						17,164.15

Χ.		Earning per equity share of ₹ 2 each (EPS) (not annualised)

		Basic / Diluted EPS	1.65	1.44	0.66	3.09	1.69	4.16

Reg. Office Add: T-11, Third Floor, Grand Plaza, Paltan Bazar, G.S.Road, Guwahati - 781008, Assam Corp. Office Add: D/6 Shivsagar, Dr. Annie Besant Road, Worli, Mumbai - 400018 | Contact No.: 022 62211000 | Fax: 022 24938162 CIN: L24229AS1973PLC001446 email id:[email protected]; website: http//www.amines.com

CONSOLIDATED STATEMENT OF ASSETS AND LIABILITIES AS AT SEPTEMBER 30, 2023

		(Kin lakhs)
	As at 30th	As at 30th
Particulars	September,	September,
	2023	2022
	Unaudited	Unaudited
ASSETS
Non-Current Assets
a) Property, Plant and Equipment	8,022.81 269.72	8,063.50 488.68
b) Capital Work-in-Progress	2.73	2.73
c) Other Intangible Assets d) C Right of use - Lease	104.60	107.25
e) Financial Assets
i) Investments	109.22	109.22
ii) Loans
iii) Other Non-Current Financial Assets	131.60	128.65
f) Other Non Current Assets	21.92	105.51
Total Non-Current Assets	8,662.60	9,005.54
Current Assets
a) Inventories	8,672.08	10,275.67
b) Financial Assets
i) Trade Receivables	11,968.01	6,551.86
ii) Cash and cash equivalents	693.91	641.99
iii) Bank Balances other than (ii) mentioned above	566.44	265.01
iv) Other Financial Assets	50.15	38.21
c) Other Current Assets	4,913.45	4,351.77
Total Current Assets	26,864.04	22,124.51

TOTAL ASSETS	35,526.64	31,130.05
EQUITY AND LIABILITIES
Equity
a) Equity Share Capital	1,100.40	1,100.40
b) Other Equity	18,587.32	15,841.70
Total Equity Liabilities	19,687.72	16,942.10
Non-Current Liabilities
a) Financial Liabilities
i) Borrowings	2,260.00	2,394.36
b) Provisions	63.85	53.57
c) Deferred Tax Liabilities (Net)	747.64	700.76
Total Non-Current Liabilities	3,071.49	3,148.69


Current Liabilities
a) Financial Liabilities
i) Borrowings ii) Trade Payables	5,992.56
- Due to micro, small and medium enterprises	91.14
- Due to creditors other than micro, small and medium enterprises	5,085.23
iii) Other Financial Liabilities	473.47	396.31
b) Provisions	73.78
c) Current Tax Liabilities (net)	365.36
d) Other Current Liabilities	685.89
Total Current Liabilities	12,767.43
TOTAL EQUITY AND LIABILITIES		5,738.35 34.49 3,586.88 35.45 221.88 1,025.90 11,039.26 35,526.64 31,130.05

Reg. Office Add: T-11, Third Floor, Grand Plaza, Paltan Bazar, G.S.Road, Guwahati - 781008, Assam Corp. Office Add: D/6 Shivsagar, Dr. Annie Besant Road, Worli, Mumbai - 400018 | Contact No.: 022 62211000 | Fax : 022 24938162 CIN: L24229AS1973PLC001446 email id:[email protected]; website: http//www.amines.com

UN AUDITED CONSOLIDATED CASH FLOW STATEMENT FOR THE HALF YEAR ENDED SEPTEMBER 30, 2023

			( The lakhs)
		For the half	For the
		year ended	half year
	Particulars	30th	ended 30th
		September,	September,
		2023	2022

		Unaudited	Unaudited
A	Cash Flow from Operating Activities	2,272.21
	Net Profit before Tax and Extraordinary Items Adjustements for:		1,254.83
	Depreciation and Amortisation Expenses	249.11	241.40
	Loss /(Profit) on Sale of Fixed Assets Net	(0.41)	(1.07)
	Gain on non current investments
	Dividend Income
	Interest and other Income	(138.42)	(68.07)
	Finance Costs	643.61	514.78
	Operating Profit before Working Capital Changes	3,026.10	1,941.87
	Adjusted for:
	Non-Current/Current Financial and Other Assets	64.94	1,855.58
	Decrease /(Increase) in Inventories	(1,140.69)	(1,623.37)
	Non-Current/Current Financial and Other Liabilities/Provisions	(307.53)	(1,673.25)
		(1, 383.28)	(1,441.04)
	Cash Generated from Operations	1,642.82	500.83
	Direct taxes (paid) / Refund (net of tax paid)	(334.73)	(158.66)
	Cash flow before extraordinary items Extraordinary Items
	Net Cash Flow from Operating Activities (A)	1,308.09	342.17

в	Cash Flow from Investing Activities
	Purchase of Fixed Assets	(206.26)	(181.40)
	Interest Income	138.42	68.07
	Sale / (Purchases) of Investments		(109.20)
	Sale of Fixed Assets	14.14 (53.70)	1.40 (221.13)
	Net Cash Flow from/ (Used in) Investing Activities (B)
c	Cash Flow from Financing Activities
	Proceeds/(Repayment) from Long Term Borrowings (Net)	(9.13)	(157.66)
	Proceeds/(Repayment) from Short Term Borrowings	(217.60)	1,082.29
	Dividend and Distribution Tax Paid	(275.10)	(220.08)
	Interest Paid	(643.61)	(514.78)
	(C) Net cash flow from / (Used in) Financing activities	(1, 145.44)	189.77
	Net increase/(decrease) in Cash and Cash equivalents (Total A+B+C)	108.95 584.96	310.81 331.18
	Cash and Cash equivalents - Opening Balance Cash and Cash equivalents - Opening Balance	693.91	641.99
Notes :-

	1 The above unaudited consolidated financial results have been reviewed and recommended by the Audit Committee at their meeting held on November 07, 2023 and

approved by the Board of Directors at their meeting held on the same date. The Limited Review, as required under Regulation 33 of the SEBI (Listing Obligations and Dislcosure Requirements) Regulations, 2015, has been completed by the Statutory Auditors for the quarter and half year ended September 30, 2023 and they have issued an unmodified limited review report on the same.

2 The financial results have been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (Ind AS), prescribed under Section 133 of the Companies Act, 2013 and other recognized accounting practices and policies to the extent applicable.

3 The Company's main business is Chemical manufacturing falls within single business segment and therefore, segment reporting in term Ind AS-108 "Operating Segment" is not applicable.
4 As reported earlier vide our intimation dated April 25, 2023 the plant was partially closed from 04th May 2023 to 15th June 2023 during the period of last 6 months thereby impacting revenue to some extent.
5 The unaudited financial results of the overseas non material wholly owned subsidiary has been consolidated on the basis of unreviewed financial statements prepared by the mangement of the subsidiary.
6 Previous period figures have been regrouped / rearranged / restated / recaste to be in conformity with the Schedule III of the Companies Act, 2013.
$\overline{7}$ The standalone and consolidated financial results are available on Company's website i.e. www.amines.com and also on the website of the BSE Limited i.e. www.bseindia.com For Amines and Plasticizers Limited

Place: Mumbai Date: 7th November, 2023

Hemant Kumar Ruia Chairman & Managing Director DIN: 00029410

202, May Building, 297/299/301, Princess Street, Near Marine Lines Flyover, Mumbai - 400 002. | Tel: 4922 7200 (43 LINES) E-mail: [email protected] Website: www.sara-india.com

Independent Auditor's Review Report on the Quarterly and Year to Date Unaudited Standalone Financial Results of Amines & Plasticizers Limited Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended

TO THE BOARD OF DIRECTORS AMINES & PLASTICIZERS LIMITED

We have reviewed the accompanying statement of unaudited standalone financial results of Amines $\&$ $1)$ Plasticizers Limited (the "Company") for the quarter and half year ended 30^th September 2023 (the "statement") attached herewith, being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the "Listing Regulations").
This Statement, which is the responsibility of the Company's Management and approved by the $2)$ Company's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard, (Ind AS) 34 "Interim Financial Reporting" prescribed under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulations 33 and 52 of the Listing Regulation. Our responsibility is to express a conclusion on the Statement based on our review.
We conducted our review of the Statement in accordance with the Standard on Review Engagements $3)$ (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 financial statements are 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 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.

Andheri Offices :-

1: A-503, Vertex Vikas Building, Above Mitra Nursing Home, Sir M. V. Road, Andheri (East), Mumbai - 400 069. | Tel: 022-2682 6081-82 2: 1015, The Summit Business Bay, Off. Andheri Kurla Road, Near WEH Metro Station, Andheri (East), Mumbai - 400 093. | Tel: 022-4168 5500 $4)$ Based on our review conducted as 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 the aforesaid Indian Accounting Standards ('Ind AS') specified under section 133 of the companies Act, 2013 as amended, read with relevant rules issued there under and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of the Listing Regulation, including the manner in which it is to be disclosed, or that it contains any material misstatement.

ASS

MUMBA

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Our conclusion is not modified in respect of this matter.

For SARA & Associates Chartered Accountants Firm Registration No. 120927W

Mauri Agent of

Manoj Agarwal Partner Membership Number: 119509 UDIN: 23119509BGWACA3643

Date: 07-11-2023 Place: Mumbai

Alok Bairagra Santosh Kumar Jain Ramawatar Sharma Raiesh Anarwal Manoi Agarwal M.Com., E.C.A., DISA R.Com F.C.A. B.Com., F.C.A. B.Com., F.C.A. R.Com F.C.A.

202, May Building, 297/299/301, Princess Street, Near Marine Lines Flyover, Mumbai - 400 002. | Tel: 4922 7200 (43 LINES) E-mail: [email protected] Website: www.sara-india.com

Independent Auditor's Review Report on the Quarterly and Year to Date Unaudited Consolidated Financial Results of Amines & Plasticizers Limited Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended

TO THE BOARD OF DIRECTORS AMINES & PLASTICIZERS LIMITED

We have reviewed the accompanying statement of unaudited Consolidated Financial results of Amines $1)$ & Plasticizers Limited (the "Holding Company") and its subsidiary (the Holding Company and its subsidiary together referred to as "the Group"), for the quarter and half year ended 30^th September 2023 (the "statement") attached herewith, being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the "Listing Regulations").
This Statement, which is the responsibility of the Holding Company's Management and approved by $2)$ the Holding Company's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard, (Ind AS) 34 "Interim Financial Reporting" prescribed under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulations 33 of the Listing Regulation. Our responsibility is to express a conclusion on the Statement based on our review.
We conducted our review of the Statement in accordance with the Standard on Review Engagements $3)$ (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 financial statements are 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 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 No. CIR/CFD/CMD1/44/2019 dated March 29, 2019 issued by the Securities and Exchange Board of India under Regulation 33(8) of the Listing Regulations, to the extent applicable.
Our conclusion is not modified in respect of this matter. $4)$

The Statement includes the results of: 5) Foreign Subsidiary: - Amines & Plasticizers FZ LLC (Wholly Owned Subsidiary Company).

Andheri Offices :-

Other Matter: $6)$

We did not review the interim financial results and other financial information in respect of one subsidiary, whose interim financial results / information reflect total assets of Rs. 686.94 Lakhs, total income of Rs. 1935.38 Lakhs, total net Profit after tax of Rs. 14.61 Lakhs and total comprehensive income of Rs. 16.85 Lakhs for the half year ended 30^th September, 2023 as considered in the statement which is based solely on such unreviewed interim financial results. According to the information and explanations given to us by the Management, these interim financial results and other financial information are not material to the Group.

Our conclusion on the Statement is not modified in respect of the above matter.

Based on our review conducted and procedures performed as stated in paragraph 3 above, and based on $7)$ the consideration of the interim financial results/ information certified by the management referred to in Paragraph 6 above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with recognition and measurement principles laid down in the aforesaid Indian Accounting Standard specified under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued there under and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of the Regulation, read with the circular including the manner in which it is to be disclosed, or that it contains any material misstatement.

For SARA & Associates Chartered Accountants Firm Registration No. 120927W

Manuf Agg.

Manoj Agarwal Partner Membership Number: 119509 UDIN: 23119509BGWACB7663

Date: 07-11-2023 Place: Mumbai

AI assistant

Amines & Plasticizers Ltd Earnings Release 2023

60862_rns_2023-11-07_40a7b75d-eca4-4d35-8628-6394c22e3afb.pdf

Sub: Intimation about outcome of the Board Meeting held today i.e on November 07, 2023 Security Code: 506248.

Annexure A

STANDALONE STATEMENT OF ASSETS AND LIABILITIES AS AT SEPTEMBER 30, 2023

CONSOLIDATED STATEMENT OF ASSETS AND LIABILITIES AS AT SEPTEMBER 30, 2023

UN AUDITED CONSOLIDATED CASH FLOW STATEMENT FOR THE HALF YEAR ENDED SEPTEMBER 30, 2023

TO THE BOARD OF DIRECTORS AMINES & PLASTICIZERS LIMITED

TO THE BOARD OF DIRECTORS AMINES & PLASTICIZERS LIMITED

Other Matter: $6)$

AI assistant

Amines & Plasticizers Ltd — Earnings Release 2023

60862_rns_2023-11-07_40a7b75d-eca4-4d35-8628-6394c22e3afb.pdf

Sub: Intimation about outcome of the Board Meeting held today i.e on November 07, 2023 Security Code: 506248.

Annexure A

STANDALONE STATEMENT OF ASSETS AND LIABILITIES AS AT SEPTEMBER 30, 2023

CONSOLIDATED STATEMENT OF ASSETS AND LIABILITIES AS AT SEPTEMBER 30, 2023

UN AUDITED CONSOLIDATED CASH FLOW STATEMENT FOR THE HALF YEAR ENDED SEPTEMBER 30, 2023

TO THE BOARD OF DIRECTORS AMINES & PLASTICIZERS LIMITED

TO THE BOARD OF DIRECTORS AMINES & PLASTICIZERS LIMITED

Other Matter: $6)$

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Amines & Plasticizers Ltd Earnings Release 2023