Investor Presentation on financial results for the second quarter and half year ended as on September 30, 2026 is enclosed.

A fi C U T fi a S® ACUTAAS CHEMICALS LIMITED (Formerly known as Ami Organics Limited) CIN No. : L24100GJ2007PLCO51093 You and us: chemistry’s apex October 27, 2026 To, To, The Listing Department, The Listing Department BSE LIMITED, National Stock Exchange of India Limited, Phiroze Jeejeebhoy Towers, Exchange Plaza, 5" Floor, Plot No. C-1, Dalal Street, Fort G-Block, Bandra Kurla Complex, Mumbai- 400 001 Mumbai -400051 Scrip Code : 543349 NSE Symbol : ACUTAAS Subject: Investor Presentation pursuant to Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. Dear Sir/Madam, In accordance with Regulation 30 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015, we are enclosing herewith the Investor Presentation on financial results for the second quarter and half year ended as on September 30, 2026 and other business matters. This Investor Presentation will also be made available on the website of the Company www.acutaas.com. Kindly take the same on record. Yours faithfully, For, ACUTAAS CHEMICALS LIMITED Ekta Kumari Srivastava Company Secretary & Compliance Officer Encl: Presentation . +9175730 15366, +91 72279 77744 Q Registered Office: Plot No. 440/4, 5 & 6, ¢ info@acutaas.com Road No. 82/A, GIDC Sachin, # www.acutaas.com Dist. Surat - 394230, Gujarat, India E A R N I N G S P R E S E N T A T I O N OCTOB ER 2 0 2 6 www.acutaas.com www.acutaas.com Management Commentary (Mn.) Mr. Naresh Patel Revenue for Q2 FY27 ₹4,369 Executive Chairman and Managing Director “We delivered strong revenue of ₹4,369 million, representing YoY ▲ 42.7% year-on-year growth. The performance was led by the 42.7% continued momentum in our Pharmaceutical Intermediates business, which was offset by softer performance in the Specialty Chemicals segment. EBITDA for Q2 FY27 A significant milestone during the quarter was the inauguration of ₹1,760 our South Korea manufacturing facility ahead of schedule. The facility is equipped to produce high-purity chemicals used in YoY ▲ photoresists, semiconductor packaging materials, etching 84.6% materials and other semiconductor applications, positioning us to capitalize on opportunities in the fast-growing semiconductor ecosystem. PAT for Q2 FY27 Improved revenue visibility and robust order pipeline gives me ₹1,231 confidence to revise our FY27 revenue growth guidance upward from 25% to around 30%. We are also raising our EBITDA margin YoY ▲ guidance to 38-40% range.” 71.4% Earnings Presentation |October 2026 2 Q2 FY27 Financial Performance – Key Metrics Revenue from Operations (₹ Mn.) Q2 FY27 Earnings & Business Highlights YoY Growth 53.1% (20.0%) 42.7% Pharma Intermediates 4,369 CDMO as well as Core Advanced intermediate 4,020 business delivered robust growth 3,062 2,626 Specialty Chemicals Decline in Commodity chemicals revenue part of the 436 349 strategy to gradually phase out the products; BFC business was impacted during the quarter Advance Intermediates Specialty Chemicals Total Due to change in ownership of the US customer Q2FY26 Q2FY27 EBITDA & EBITDA Margin PAT (₹ Mn) (₹ Mn.) EBITDA Margins 23.5% 28.2% 40.3% Superior margins for the quarter were driven by 31.1% higher gross margins as well as operating leverage PAT Margin The strength in PAT margins was primarily driven by solid EBITDA margins, offset to an extent by higher 953 1,760 719 1,231 depreciation expenses, and lower other income Q2FY26 Q2FY27 Q2FY26 Q2FY27 EBITDA EBITDA Margin PAT PAT Margin Earnings Presentation | October 2026 3 H1 FY27 Financial Performance – Key Metrics Revenue from Operations (₹ Mn.) YoY Growth 62.2% (15.6%) 49.3% 7,665 6,947 5,134 4,284 850 718 Advance Intermediates Specialty Chemicals Total H1FY26 H1FY27 EBITDA & EBITDA Margin PAT (₹ Mn) (₹ Mn.) 37.7% 25.8% 28.5% 22.6% 1,462 2,890 1,159 1,981 H1FY26 H1FY27 H1FY26 H1FY27 EBITDA EBITDA Margin PAT PAT Margin Earnings Presentation | October 2026 4 Q2 & H1 FY27 Financial Performance – P&L Statement Particulars (Rs. Mn) Q2FY27 Q2FY26 YoY Q1FY27 QoQ H1FY27 H1FY26 YoY Revenue from Operations 4,369 3,062 42.7% 3,297 32.5% 7,666 5,134 49.3% COGS 1,654 1,355 1,388 3,042 2,323 Gross Profit 2,715 1,707 59.0% 1,909 42.2% 4,624 2,811 64.5% Gross Margin 62.1% 55.8% 57.9% 60.3% 54.7% Employee benefits expenses 421 294 396 816 544 Other expenses 535 461 383 917 804 Total Expenses 2,610 2,109 2,166 4,776 3,672 EBITDA 1,760 953 84.6% 1,131 55.6% 2,890 1,462 97.7% EBITDA Margin 40.3% 31.1% 34.3% 37.7% 28.5% Depreciation and amortization 127 84 98 225 165 PBIT 1,633 869 87.8% 1,032 58.1% 2,665 1,297 105.5% Finance costs 10 6 11 22 12 Other Income 51 98 18 69 258 PBT 1,674 962 74.0% 1,039 61.1% 2,713 1,543 75.9% Tax Expense 442 243 289 731 384 PAT 1,231 719 71.4% 750 64.2% 1,981 1,159 71.0% PAT Margin 28.2% 23.5% 22.7% 25.8% 22.6% Earnings Presentation | October 2026 5 Financial Performance over the years – Key Metrics Revenue from Operations- Growth Trends (₹ Mn.) EBITDA and EBITDA Margins (₹ Mn. & %) FY21-26 CAGR: EBITDA (₹ Mn) EBITDA Margin (%) 29.4% 58.3% 31.5% 37.7% 35.9% FY21 FY22 FY23 FY24 FY25 FY26 H1 FY27 13,394 0 11,741 23.0% 0 7 2 0 8 1 ,5 8 7 6 ,5 4 5 ,8 6,947 ,1 1,652 1 0 2 ,5 0 7 1 ,6 5 7 1 ,7 9 6 0 7,665 23.5% 20.2% 19.9% 17.9% 1 802 1,052 1,227 1,285 2,321 4,804 2,890 Advance Intermediates Chemicals Total FY21 FY22 FY23 FY24 FY25 FY26 H1 FY27 Revenue – by Business Verticals (%) Returns Profile# (%) PAT and PAT Margins (₹ Mn & %) Pharma Intermediates Specialty Chemicals ROCE ROE PAT (₹ Mn) PAT Margin (%) 50.0% 26.6% 25.8% 39.3% 5% 18% 16% 21% 15% 12% 9% 34.4% 45.0% 40.0% 15.9% 30.7% 35.0% 15.9% 32.4% 19.2% 19.7% 19.1% 32.5% 30.0% 13.8% 13.5% 11.3% 25.0% 95% 83% 84% 79% 85% 88% 91% 12.6% 25.7% 20.0% 18.7% 15.0% 13.8% 15.1% 10.0% 11.4% 540 719 833 808 1,604 3,564 1,981 5.0% 0.0% FY21 FY22 FY23 FY24 FY25 FY26 H1 FY27 FY21 FY22 FY23 FY24 FY25 FY26 H1 FY27 FY21 FY22 FY23 FY24 FY25 FY26 H1 FY27 Note: PAT for FY24 is adjusted for Exceptional Items # ROE and ROCE adjusted for Cash & Cash Equivalents, Exceptional Items, CWIP Earnings Presentation | October 2026 6 Financial Performance over the years - Profit and Loss Particulars (₹ Mn.) FY21 FY22 FY23 FY24 FY25 FY26 FY27 Revenue from Operations 3,406 5,201 6,167 7,175 10,069 13,394 7,666 Other Income 14 28 43 75 169 416 69 Total Income 3,420 5,229 6,210 7,250 10,238 13,810 7,735 Cost of materials consumed 1,749 2,823 3,459 4,402 5,698 5,950 3,223 Changes in Inventories¹ 48 (95) (150) (285) (176) (290) (181) Employee benefits expenses 210 414 488 631 837 1,176 816 Finance cost 56 64 24 59 62 33 22 Depreciation and amortisation expenses 42 101 123 161 266 360 225 Other expenses 598 1,008 1,144 1,142 1,390 1,754 599 Total Expense 2,703 4,315 5,088 6,110 8,077 8,982 4,704 Profit before tax and exceptional items 717 914 1,122 1,140 2,162 4,827 2,713 Exceptional profit / (loss) - - - (321) - - - Tax expense 177 195 289 332 557 1,264 731 Profit for the year 540 719 833 487 1,604 3,564 1,981 Earnings Presentation | October 2026 7 ¹ Changes in inventories of finished goods, traded goods and work-in-progress Financial Performance over the years - Balance Sheet H1 Liabilities & Equity (₹ H1 Assets (₹ Mn.) FY21 FY22 FY23 FY24 FY25 FY26 FY21 FY22 FY23 FY24 FY25 FY26 FY27 Mn.) FY27 Property, plant and equipment 1,422 1,584 1,844 3,229 4,629 5,828 9,545 Shareholder's equity 1,669 5,223 5,939 6,828 13,201 17,108 19,204 Right of use assets 184 194 374 372 424 505 500 Financial Liabilities 726 6 6 1,136 48 91 93 Capital work-in-progress 2 30 255 1,254 1,303 3,324 669 Provisions 44 4 7 13 25 46 25 Goodwill - - 203 568 568 1,043 1,043 Other intangible assets 257 267 211 103 83 72 61 Deferred tax liabilities 33 63 88 130 196 287 354 (net) Investments 14 17 17 2 2 2 2 Total non-current 803 73 101 1,280 269 424 471 Other financial assets 27 108 65 26 49 82 81 liabilities Current tax assets (net) - 49 32 25 2 - 48 Borrowings 640 3 30 1,030 82 265 59 Other non-current assets 64 97 129 447 517 171 139 Trade payables 848 1, [Showing first 8,000 characters — download PDF for full document]