ACUTAAS CHEMICALS Results Analysis-Q2FY2027

Financial performance and key operating metrics (Consolidated) : Operating Revenue for Q2FY27 is Rs. 437 Crs., 42.69% growth YoY, Total Income is Rs. 442 Crs., 39.87% growth YoY, Gross Profit is Rs. 271 Crs., 59% growth YoY, EBITDA is Rs. 176 Crs., 84.6% growth YoY, EBITDA Margin is 40.28% improved by 914 Basis points YoY (higher contribution from pharma intermediate business, operating leverage), PBT Rs. 167 Crs., 74.01% growth YoY, PAT Rs. 123 Crs., 71.36% growth YoY. On QoQ basis Op. Revenue is up by 32.53%, Total Income is up by 33.35%, EBITDA is up by 55.65%, PBT is up by 61.06% PAT is also up by 64.21%. ₹1,000 crore CDMO revenue target in FY27 (one year ahead), CDMO seen doubling over the next three financial years. First commercial revenues in battery chemicals in this quarter API / intermediates + CDMO) Q2 revenue: ₹4,020m (+53.1% YoY) Specialty chemicals (battery, semiconductor, BFC; commodity exit) :Q2 revenue: ₹349m (-20% YoY) due to : phasing out of old commodity products, temporary pause in shipment in BFC. FY27 total capex guidance: ₹3,000m