Diamines and Chemicals Limited (NSE:DIAMINESQ)

Diamines and Chemicals Balance Sheet

Financials in millions INR. Fiscal year is April - March.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	348.36	219.24	25.45	26.11	10.03	5
Short-Term Investments	-	175	337.5	231.63	380.87	306.13
Cash & Short-Term Investments	348.36	394.24	362.95	257.74	390.9	311.12
Cash Growth	-22.33%	8.62%	40.82%	-34.07%	25.64%	2.01%
Accounts Receivable	67.6	138.43	166.96	228.91	100.16	94.33
Other Receivables	20.21	19.7	14.69	7.7	9.64	11.58
Receivables	87.81	158.14	181.65	236.61	109.8	105.9
Inventory	333.45	316.74	173.58	168.35	22.97	125.42
Prepaid Expenses	-	4.73	4.75	9.54	6.39	6.11
Other Current Assets	37.4	23.08	27.82	15.46	10.41	12.6
Total Current Assets	807.02	896.93	750.74	687.69	540.47	561.15
Property, Plant & Equipment	780.78	659.87	661.25	614.48	394.1	225.93
Long-Term Investments	122.87	160.67	157.65	133.03	126.68	59.37
Other Intangible Assets	0.45	0.6	0.86	0.1	0.2	0.27
Other Long-Term Assets	29.94	32.87	28.27	38.22	44.04	101.07
Total Assets	1,775	1,781	1,627	1,511	1,105	947.79
Accounts Payable	71.36	87.79	51.94	75.61	23.84	28.65
Accrued Expenses	-	19.68	40.32	39.45	27.95	19.49
Short-Term Debt	98.15	0.25	-	-	-	3.02
Current Unearned Revenue	-	4.83	1.44	1.08	5.48	0.82
Other Current Liabilities	28.43	9.32	9.23	10.31	6.83	6.44
Total Current Liabilities	197.94	121.87	102.93	126.45	64.11	58.43
Long-Term Deferred Tax Liabilities	31.5	43.99	40.14	34.29	35.44	35.87
Other Long-Term Liabilities	3.44	2.44	2.55	4.77	4.02	3.62
Total Liabilities	232.88	168.31	145.62	165.51	103.56	97.92
Common Stock	97.84	97.84	97.84	97.83	97.83	97.83
Additional Paid-In Capital	-	0.2	0.2	-	-	-
Retained Earnings	-	1,335	1,333	1,207	845.96	726.15
Comprehensive Income & Other	1,444	179.33	50.31	40.78	58.15	25.89
Shareholders' Equity	1,542	1,613	1,481	1,345	1,002	849.87
Total Liabilities & Equity	1,775	1,781	1,627	1,511	1,105	947.79
Total Debt	98.15	0.25	-	-	-	3.02
Net Cash (Debt)	250.22	393.99	362.95	257.74	390.9	308.1
Net Cash Growth	-38.09%	8.55%	40.82%	-34.07%	26.88%	1.02%
Net Cash Per Share	24.00	40.24	37.09	26.32	39.96	31.49
Filing Date Shares Outstanding	9.79	9.78	9.78	9.78	9.78	9.78
Total Common Shares Outstanding	9.79	9.78	9.78	9.78	9.78	9.78
Working Capital	609.09	775.06	647.81	561.24	476.37	502.72
Book Value Per Share	157.57	164.82	151.38	137.51	102.41	86.87
Tangible Book Value	1,542	1,612	1,480	1,345	1,002	849.6
Tangible Book Value Per Share	157.53	164.76	151.30	137.50	102.39	86.84
Land	-	0.15	0.15	0.15	0.15	3.15
Buildings	-	118.46	117.99	106.69	103.55	47.83
Machinery	-	532.37	516.63	251.64	219.91	248.5
Construction In Progress	-	22.61	8.3	213.93	18.8	1.54

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.