Advance Petrochemicals Ltd — Important, 06-06-2026: Company Update

Regd. Office : 36,, Kothan Market,

ADVANCE PETROCHEMICALSLTD. %% o300 u5™300 020

Phone : 87589008855 (AN 1S0-9001-2015 Company) Email ; info@advancepetro. com j—

(AN 1SO-14001-2015 Company) CIN - L23200GJ1985PLC008013 ~~ =

5 23 May, 2026 .

To,

The Manager, Listing

BSE Limited

Phiroze|eejeebhoy Towers,

Dalal Street,

Mumbai- 400001

Dear Sir/Madam,

Sub: Outcome of Board Meeling

Ref: Company Code: BSE: 506947

With regard to the captioned subject and in compliance with the Regulation 30 and 33

of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, this is to

inform you that a meeting of Board of Directors was held today inter-alia Saturday, 231

May, 2026, at the registered office of the company, which commenced at 04:30 p.m. and

concluded at 05:00 p.m. and the Board considered the following agenda along with

other agenda:

1. The Board Adopted Audited Standalone Financial Results for the Quarter and

Financial Year ended as on 315t March, 2026 along with report of statutory

Auditors.

2. Declaration pursuant to Regulation 33(3)(d) of SEBI (LODR) Regulations, 2015

in terms of th; Audit reports with unmodified opinion.

3. All other matter as per Agenda circulated.

Kindly consider the above Disclosures as per applicable regulation of the SEBI (Listing

Obligations and Disclosure Requirements) Regulations, 2015.

You are requested to kindly intimate the members of Stock Exchange and public at large

accordingly.

Thanking You,

Faithfully Yours

FOR ADVANCE PETROCHEMICALS LIMITED

GOENKA EEsitr,,

ARVINDKU & R

MAR ==

ARVIND VISHWANATH GOENKA

DIRECTOR

DIN No.: 00093200

Encl: As Stated

Works : Pirana Road, Piplaj, Ahmedabad-382 405. Phone : 079-29708156, 091-9081998855

Web site : www.advancepetro.com Email : advance93@hotmail.com.

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Suresh R. Shah & Associates

INDIA Chartered Accountants

Independent Auditor’s Report on the Quarterly and Annual Standalone Financial

Results of the Company pursuant to the Regulation 33 and 52 of the SEBI (Listing

Obligations and Disclosure Requirements) Regulations, 2015, as amended

To,

The Board of Directors,’ g

Advance Petrochemicals Limited

Opinion

We have audited the accompanying Statement of Standalone Financial Results of Advance

‘Petrochemicals Limited (“the Company"), which includes joint operations for the quarter and

-year ended 315t March 2026 (‘the Statement’), being submitted by the Company pursuant to the

requirement of Regulation 33 and 52 of the SEBI (Listing Obligations and Disclosure

Requirements) Regulations, 2015, as amended (‘the Listing Regulations”)

In our opinion and to the best of our information and according to the explanations given to us,

‘the Statement:

a) is presented in accordance with the requirements of Regulation 33 of the SEBI (Listing

Obligations and Disclosure Requirements) Regulations, 2015, as amended; and

b) gives a true and fair view in conformity with applicable Indian accounting standards

prescribed undersection 133 of the Companies Act 2013 (“the Act") read with relevant rules

issued there under and other accounting principles generally accepted in India, of the net profit

and total comprehensive income and other financial information of the Company for the year

ended March 31, 2026.

. Basis for Opinion

'We conducted our audit in accordance with the Standards on Auditing (“SAs”) specified under

Section143(10) of the Act. Our responsibilities under those Standards are further described in

the Auditor's Responsibilities for the Audit of the Standalone Financial Results section of our

report. We are independent of the Company in accordance with the Code of Ethics issued by

the Institute of Chartered Accountants of India (‘ICAI") together with the ethical requirements

‘that are relevant to our audit of the Standalone Financial Results under the provisions of the Act

and the Rules thereunder and we have fulfilled our other ethical responsibilities in accordance

with these requirements and the ICAl's Code of Ethics. We believe that the audit evidence

obtained by us is sufficient and appropriate to provide a basis for our opinion on the Standalone

Financial Results. .

Management’s Responsibilities for the Standalone Financial Results

This Statement, which is the responsibility of the Company's Management and approved by the

Board of Directors, has been compiled from the related audited Standalone Flhfin

Statements. The Company's Board of ‘Directors are responsible for the prepraratlon

Office No. 416-417, Block-B, 4th Floor, Aaryan Work Space-3, Nr. Gandhi Labour Institute,

Gurukul Metro Road, Ahmedabad-380052. M.: 8347916565

E-mail : casrs222@gmail.com

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presentation of the Standalone Financial Results that give a true and fair view of the net profit

and other comprehensive income and other financial information of the Company in accordance

with Indian accounting standards prescribed under section 133 of the Act, read with relevant

rules issued there under and other accounting principles generally accepted in India and in

compliance with Regulation 33 and 52 of the Listing Regulations, as amended

This responsibility also includes maintenance of adequate accounting records in accordance

with the provisions of the Act for safeguarding the assets of the Company and for preventing

and detecting frauds and other irregularities; selection and application of appropriate accounting

policies; making judgments and estimates that are reasonable and prudent; and design,

implementation and maintenance of adequate internal financial controls that were operating

effectively for ensuring the accuracy and completeness of the accounting records, relevant to

the preparation and presentation of the Standalone Financial Results that give a true and fair

view and are freé from material misstatement, whether due to fraud or error.

In preparing the Standalone Financial Results, the Board of Directors are responsible for

assessing the Company'’s ability, to continue as a going concern, disclosing, as applicable,

matters related to going concern and using the going concern basis of accounting unless the

Board of Directors either intend to liquidate the Company or to cease operations, or has no

realistic alternative but to do so.

The Board of Directors is also responsible for overseeing the financial reporting process of the

Company.

Auditor’s Responsibilities for the Audit of the Standalone Financial Results

Our objectives are to obtain reasonable assurance about whether the Standalone Financial

Results as a whole are free from material misstatement, whether due to fraud or error, and to

issue an auditor's report that includes our opinion. Reasonable assurance is a high level of

assurance, but is not a guarantee that an audit conducted in accordance with SAs will always

detect a material misstatement when it exists. Misstatements can arise from fraud or error and

are considered material if, individually or in the aggregate, they could reasonably be expected to

influence the economic decisions of users taken on the basis of these Standalone Financial

Results.

As part of an audit in accordance with SAs, we exercise professional judgment and maintain

professional skepticism throughout the audit. We also:

* Identify and assess the risks of material misstatement of the Standalone Financial Results,

whether due to fraud or error, design and perform audit procedures responsive to those risks,

.and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion.

The risk of not detecting a material misstatement resulting from fraud is higher than for one

resulting from error, as fraud may involve collusion, forgery, intentional omissions,

misrepresentations, or the override of internal controls.

« Obtain an understanding of internal financial controls relevant to the audit in order to design

audit procedures that are appropriate in the circumstances, but not for the purpose of

expressing an opinion on effectiveness of such controls.

* Evaluate the appropriateness of accounting policies used and the reas

accounting estimates and related disclosures made by the Management. /.

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* Conclude on the appropriateness of the Management's use of the going concern basis of

accounting and, based on the audit evidence obtained; whether a material uncertainty exists

related to events or conditions that may cast significant doubt on the Company’s ability to

continue as a going concern. If we conclude that a material uncertainty exists, we are required

to draw attention in our auditor’s report to the related disclosures in the Statement or, if such

disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit

-evidence obtained up to the date of our auditor's report. However, future events or conditions

may cause the Company to cease to continue as a going concern.

+ Evaluate the overall presentation, structure and content of the Standalone Financial Results,

including the disclosures, and whether the Standalone Financial Results represent the

underlying transactions and events in a manner that achieves fair presentation.

Materiality is the magnitude of misstatements in the Annual Standalone Financial Results that,

individually or iri aggregate, makes it probable that the economic decisions of a reasonably

knowledgeable user of the Annual Standalone Financial Results may be influenced. We

consider quantitative materiality and qualitative factors (i) in planning the scope of our audit

work and in evaluating the results of our work; and (ii) to evaluate the effect of any identified

misstatements in the Annual Standalone Financial Results

We communicate with those charged with governance regarding, among other matters, the

planned scope and timing of the audit and significant audit findings, including any significant

deficiencies in internal controls that we identify during our audit.

‘We also provide those charged with governance with a statement that we have complied with

relevant ethical requirements regarding independence, and to communicate with them all

relationships and other matters that may reasonably be thought to bear on our independence,

and where applicable, related safeguards.

Other Matters ¢

The statement includes the results for the quarter ended 31st March 2026 being the balancing

figure between audited figures in respect of the full financial year and the published unaudited

year to date figures up to the nine months of the current financial year which were subject to

limited review by us.

. For, Suresh R Shah & Associates,

Chartered Accountants

FRN 110691W

Place: Ahmedabad VL\

Date: 23-05-2026 K

'UDIN: 2611#412YBOHCAF#18 o

Mrugen Shah

Partner

M. No. 117412

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ADVANCE PETROCHEMICALS LTD.

(AN ISO-9001-2015 Company)

(AN ISO-14001-2015 Company)

Regd. Office : 36,, Kothari Market,

Opp. Hirabhai Market, Kankari:

Ahmedabad-380 022

Phone : 8758998855

Email : info@advancepetro.com

CIN - L23200GJ1985PLC008013

Statement of Audited Standalone Results for the Quarter and Year ended March 31,2026

(Rs.in Lakhs except £PS) Quarier Ended Vear Ended s g

Crnsiange) | Guvanss) | Grovaoes | Guewion | e No. udited)

| (Unnudited) | (Audiied) | (hudited) | (udited) Refer Note 3) Refer Note 7]

T[income (o) Revenve

From Operations 57420 12653 559 T3 | 4so3sq () Other income

23 262 380 550 058 [Total income (a75) 157655 | 2es01|

isieay aTas3a]| s 2[Expenses alCost of

Materials consumed 129888 0240 ez ERZZTT) I

ETEET bpurchase of Stock -in Trade - 7 < = efchange in Inventories o Finished goods,

work-in-progress and stodk-ade = i 50 o] oy

[Employee Beneft Experses [0 £ £ 25340

FET e[Finance Cost EFE) w67 784 70225 8524 1|Depreciation and amorisation expenies

w72 Tasd 764 7455 sa78 gOther Expenses 2683

6330 7454 71605 2202 [Total & 153581 126786 | 147594

472641 a9sr.00 3[Profi (Los) from Operations before excepianal and tax (3] 4074 o.15 4583 T893

a5 4[Exceptionsl tems = = 5 z 5{Profit Los) before tax (547

074 o5 G T893 4751 o[ Tax Expenses

- Cusrent Tax ~Provision fo teaion 7% 5 550

355 70 ~Defersd Tax 350 5 515 7380

58 ~Excess / Shor Povision of Eaief vear 075) - 201 ©73) 201 [Total Tax Expemse

560 = 1656 16,00 1729 et movement i egulator deferalsccount alonces Teated 1o B oTTow

and the related deferred tax mevernent . E = 8|Net Profit/ Loss

for the period fram. operaii %34 (X5} 277 253 3022 Praf/ (oss) from discontinued operatons

befars tax < s 5 3 = Tax expense of discontinued operations

5 - 5| et prait/ (los]from discontinued oparation far ax <

z = S B Lo|| SPareOfprofit/ s of ssociates and fot ventares seeounted Tor g S35y method

- < ] - - | 3[ Totalpronit7 o for perioa FEAT)

X5 7.7 25 3022 32Other comprehensive income oet of taxes

o7 iems thal wil not be eclassfed fo Proior Loss Remeasorement o 5fned benetis plans (et of )

. (income e related 0 toms abore = = 55 ) homs it wil b echssied

6 prom & oo S = = 5 6 income tax related o lems sbove

z = 5 Other comprehensive income, et of iax 5

5 = 23] Tutal Compretiesive Income for the period FT] X5 FiAT

293 3022 34| Totalprofit o loss,stbatable to Proft orlos, atibutable o owners

ST paranT %7 015 77 753 3022 Total proft orfos, atrbutable to non-<ontroling Tereds

£ ? g T 15| Total Comprehersive income for the period stributabie to

Comprehensive income or the period stributable t owners of parent = o5 77 253

072 TotalCompreensive income or the period atibutable & ownersof parerT o™ controling nterests £

35| Detll of squity share capial Paidup ety share capital

T 5000 %00 %000 5500 Face valve of equty share apial 7000

7000 7060 7000 1000 17| Gthor Equity excluding Revaluation Rezer 5

2 30702 30405 13| Earmingsper share Eatnings per equly hareforcontiuing

aperations Basic carnings/ (s pe share rom continuing

operations 7 00z 302 ) 3% Ditd carings/los] per shere rom continung aperatont

27 002 302 033 336 i Earnings per squty share for discontinved oparations

osic earings (o5 pershare from dscontinged perations = . z s = Oifted earings

/ (155 per share from dscontinued operations = 3 = S : i Earnings et equity share

sic eamings / (loss) per share fram continuing and discantinued opertions 279 002 302

033 3% Dited eanings / (los) por sharefrom continuing and discontinued

operatons 279 o002 302 033 33 15| Disclosure of notes on fiancial resits

NCAL o ~ IS

~] oL

Works : Pirana Road, Piplaj, Ahmedabad-382 405. Phone : 079-29708156, 091-9081998855

Web site : www.advancepetro.com Email : advance93@hotmail.com.

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' ADVANCE PETROCHEMICALS LTD.

(AN 1SO-8001-2015 Company)

(AN 1SO-14001-2015 Company)

Notes:

Regd. Office : 36, Kothari Market,

Opp. Hirabhai Market, Kankaria,

Ahmedabad-380 022

Phone : 8758998855

“The above Audited Standalone Financial Results of the Company for the year ended March 31, 2026 have been reviewed by the Audit Commiltee and thereafier ‘approved by the Board of Directors at their meeting held on 231d May. 2026

‘The figures of the lat quarter are the balancing figures between audited figurs in respect of full financial year upto March 31, 2026/ March 31, 2025 and the unsudited year-to-date figures upto December 31, 2025/December 31, 2024 being the date of the end of the third quarter of Financial Year respectively which were

subjectto imited review.

“The Audited Standalone Financial Results of the Company for the year ended March 31, 2026 have been prepared in accordance with the Indian Accounting Standards (“Ind AS") as prescribed under Section 133 of the Companies Act, 2013 read wath the relavent rules issued thereunder and other accounting principles

generally accepted in India. “The Companys business activity falls within & single reportable business segment

During the quarter ended March 31,2026, Nil complaints was received and attended Previous quarter's figures have been re-grouped / re-amanged wherever necessary.

Email : info@advancepetro.com

CIN - L23200GJ1985PLC008013

WCALS

vy of &

Managing Director DIN: 00377230

i

Works : Pirana Road, Piplaj, Ahmedabad-382 405. Phone : 079-29708156, 091-0081998855

Web site : www.advancepetro.com Email : advance93@hotmail.com.

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Regd. Office : 36,, Kothari Market,

Opp. Hirabhai Market, Kankaria, ADVANCE PETROCHEMICALS LTD. Anm

edabad-380 022

Phone : 8758998855

(AN 1SO-9001-2015 Company) Email : info@advancepetro.com —

(AN ISO-14001-2015 Company) CIN - L23200GJ1985PLC008013 = =—

Statement Of Assets and Liability as at 31-03-2026

(Rs. In Lakhs)

Standalone

Particulars As at 31st March | As at 31st March

2026 2025

Audited Audited

A) Assets

1. Non Current Assets

(a)_Property, plant and equipment 891.73 516.92

(b) Capital Work In Progress = 249.49

{c) Investment property - -

(d) Intangible Assets 0.06 0.06

(e) Financial Assets = = -

i) Investments in subsidiary companies and joint venture company - -

ii) Other investments 0.06 35.96

iii)Loans - -

iv) Other Financial Assets - =

(f) Deferred Tax Assets (net) ; 5

(g) Other non current Assets 30.56 30.56 Total Non Current Assets 922.41 832.99

2. Current Assets

(a) Inventories 933.50 586.41

(b) Financial Assets

i) Trade Receivable 1,154.69 967.23

ii) Cash and Cash Equivalents 74.25 69.47

iii) Bank Balance other than (ii) above - =

iv) Investment - v) Loans = =

vi) Other Financial Assets 145 0.23

(c) Other Current Assets 77.83 74.17

Total Curent Assets 2,241.72 1,697.51

Total Assets 3,164.13 2,530.50

B) Equity and Liabilities

Equity

(a) Equity Share Capital 90.00 90.00

(b) Other Equity 316.66 31373

Total Equity 406.66 403.73

Liabilities:

(1) Non Current Liabilities

(a) Other financial liabilities - -

(b) Borrowings 423.37 431.51

(c) Deferred tax liabilities (net} 51.53 37.73

Total Non Current Liabilities 474.90 469.24

|(2) Current Liabilities

(2) Financial liabilities

i) Borrowings 991.38 653.19

ii) Trade Payables = 1,233.53 947.47

iii) Other Financial Liabilities 19.33 17.74

(b) Contract liabilities : - (c) Other current liabilities 13.21 12.61

(d) Provisions 2512 26.52

(e) Current tax liabilities (net)

Total Current Liabilities 2,282.57 1,657.52 Total Equity and Liabilities ROCHEN 3,164.13 2,530.50

£9) =)

[ i 6 aAD\Z

2 2y

| Russat”

o

Works : Pirana Road, Piplaj, Ahmedabad-38 4(8 ,}thhg?‘ 079-29708156, 091-9081998855

Web site : www.advancepetro.com»'Emar[ --advance93@hotmail.com.

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ADVANCE PETROCHEMICALS LTD.

(AN ISO-9001-2015 Company)

(AN 1SO-14001-2015 Company)

Regd. Office : 36,, Kothari Market,

Opp. Hirabhai Market, Kankaria,

Ahmedabad-380 022

Phone : 8758998855

Email : info@advancepetro.com

CIN - L23200GJ1985PLC008013

CASH FLOW STATEMENT FOR THE YEAR ENDED 31-03-2026

o Forthe year ending on| For the year ending]

31-03-2026) ©on 31-03-2025| Cash fiow from operating activities

Profit/(Loss) before tax 18.93 47.51

Adjustment F¢ Depreciation and amortisation

expenses. 74.55| 59.75} Interest and other

finance expense 102.25] 85.24} Interest Income

(5.34) (4.7a) Dividend Income

- (0.03) (Profit)/loss on sale of investment

25.32 - (Profit)/loss on sale of Assets

| < (Operating profit before working capital changes 215.71]

187.73] [Movements in fund / capital :

Decrease / (increase) in Trade receivables (187.46)) (65.01)

Decrease / (increase) in inventories (347.09), 3215 Decrease / (increase)

in other financial assets (1.22) 287

Decrease / (increase) in other current assets (3-66)| (30.67)| Decrease / (increase)

in Current tax assets E B

Increase/ (decrease) in Trade Payables 286.06 33.89)

Increase/ (decrease) in borrowings 338.19f 54.08 Increase/ (decrease) in

other current liabilities 0.60] 3.84 Increase/ (decrease)

in other financial liabilities 1.59) 1.27,

Increase/ (decrease) in Provisions (3.60)] (9.64)) Cash generated from

/{used in) operations 299.13) 21051 Direct

Tax Paid 2 |

Net cash flow from/ (used in) operating activities A 299.13 210.51]

Cash flows from investing activities Purchase

of fixed assets (199.87)) (250.05),

(Purchase)/ Sales of Investment 10.58] - Repayment / (Proceeds) of Other

Non current assets g (8.07)

Dividend Income 4 0.03| Interest Received

5.34] 4.74

[Net cash flow from/ (used in) investing activities B (183.95) (253.35)

Cash flows from financing activities (Repayment) / Proceeds from Long term borrowings

(8.15)) 133.14 Repayment / (Proceeds)

from Long term Loans and Advances - |

Interest and financial expense (102.25)) (85.24)]

Net cash flow from/ (used in) in financing activities € (110.40) 47.90| Net increase/(decrease)

in cash and cash equivalents A +B+C 4.78) 5.07]

Cash and cash equivalents at the beginning of the period 69.47, 64.40) Cash and cash

equivalents at the end of the period 74.25] 69.47]

Components of cash and cash equivalents

Cash in hand 10.28 2.26) Deposit with Bank

63.97) 66.83) With schedule bank

4 0.38] -in current account

Total cash and cash equivalents 74.25] 69.47

Notes :

Figures in brackets indicate cash outflow.

Previous year's figures have been regrouped or reciassified wherever

Works : Pirana Road, Piplaj, Ahmedabad-382 405. Phone : 079-29708156, 1_191-9081996855

Web site : www.advancepetro.com Email : advance93@hotmail.com.

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Regd. Office : 36,, Kothari Market,

ADVANCE PETROCHEMICALS LTD. Khmedabas 360 022

Phone : 8758998856

Email : info@advancepetro.com

CIN - L23200GJ1985PLC008013 —~—=

May 23,2026

To,

The Department of Corporate Services

BSE Limited

P.]. Towers,

Dalal Street,

Mumbai-400001.

Dear Sir, %

SUB: - DECLARATION IN RESPECT OF AUDIT REPORT WITH UNMODIFIED OPINION FOR

T R END 1,2026

SCRIPT CODE: 506947

In terms of the provisions of Regulations 33(3)(d) of the SEBI (Listing Obligations and

Disclosure Requirements) Regulations, 2015 as amended vide notification dated 25th May,

2016 read with SEBI's Circular no. CIR/CFD/CMD/56/2016 dated 27t May, 2016, we hereby

declare that the Statutory Auditors of the Company, M/s SURESH R. SHAH & ASSOCIATES,

Chartered Accountants, (ICAl Firm Registration No. 110691W) have issued Audit Report with

unmodified opinion on the Audited Standalone Financial Results of the Company for the

financial year ended March 31,2026.

Kindly take the same on your record for the Company.

Thanking You,

Yours faithfully,

For, ADVANCE PETROCHEMICALS LIMITED

PULKIT S ADVANCE PETROCHEMICALS LIMITED

ASHOK ifiomeno

GOENKA

PULKIT GOENKA NATRAJ MOHANBHAI ARLI

MANAGING DIRECTOR CHIEF FINANCIAL OFFICER

DIN No.: 00177230 PAN NO.: ADCPA2155P

Works : Pirana Road, Piplaj, Ahmedabad-382 405. Phone : 079-29708156, 091-9081998855

Web site : www.advancepetro.com Email : advance83@hotmail.com.

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