Integrated Filing — IndAS



General information about company
Scrip Code 544432
NSE Symbol IGCL
MSEI Symbol NOTLISTED
ISIN INE05J901018
Name of company Indogulf Cropsciences Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2024
Date of end of financial year 31-Mar-2025
Date of board meeting when results were approved 24-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 21-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Single segment
Description of single segment Agro Chemicals
Start date and time of board meeting 24-Jul-2025   16:00:00
End date and time of board meeting 24-Jul-2025   18:00:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Unaudited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 1262330000 5904210000
Other income 19370000 40540000
Total income 1281700000 5944750000
2 Expenses
(a) Cost of materials consumed 1373380000 4553080000
(b) Purchases of stock-in-trade 25080000 121540000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -655050000 -528310000
(d) Employee benefit expense 115050000 460580000
(e) Finance costs 41460000 145200000
(f) Depreciation, depletion and amortisation expense 34600000 105960000
(f) Other Expenses
1 Other Expenses 195440000 654490000
Total other expenses 195440000 654490000
Total expenses 1129960000 5512540000
3 Total profit before exceptional items and tax 151740000 432210000
4 Exceptional items 120000 13490000
5 Total profit before tax 151860000 445700000
6 Tax expense
7 Current tax 59410000 134580000
8 Deferred tax -5510000 -3600000
9 Total tax expenses 53900000 130980000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0 0
11 Net Profit Loss for the period from continuing operations 97960000 314720000
12 Profit (loss) from discontinued operations before tax 0 0
13 Tax expense of discontinued operations 0 0
14 Net profit (loss) from discontinued operation after tax 0 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0 0
16 Total profit (loss) for period 97960000 314720000
17 Other comprehensive income net of taxes 550000 1550000
18 Total Comprehensive Income for the period 98510000 316270000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 487870000 487870000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 2275060000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 2.1 7.02
Diluted earnings (loss) per share from continuing operations 2.1 7.02
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 2.1 7.02
Diluted earnings (loss) per share from continuing and discontinued operations 2.1 7.02
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities
Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2024
Date of end of reporting period 31-Mar-2025
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 360350000
Capital work-in-progress 570500000
Investment property 0
Goodwill 0
Other intangible assets 114410000
Intangible assets under development 8970000
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 0
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 7210000
Total non-current financial assets 7210000
Deferred tax assets (net) 0
Other non-current assets 102260000
Total non-current assets 1163700000
2 Current assets
Inventories 2699770000
Current financial asset
Current investments 0
Trade receivables, current 2229730000
Cash and cash equivalents 96850000
Bank balance other than cash and cash equivalents 0
Loans, current 0
Other current financial assets 49730000
Total current financial assets 2376310000
Current tax assets (net) 117650000
Other current assets 513200000
Total current assets 5706930000
3 Non-current assets classified as held for sale 7970000
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 6878600000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 487870000
Other equity 2264900000
Total equity attributable to owners of parent 2752770000
Non controlling interest
Total equity 2752770000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 399580000
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0
Total Trade payable 0
Other non-current financial liabilities 85360000
Total non-current financial liabilities 484940000
Provisions, non-current 23710000
Deferred tax liabilities (net) -24960000
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 483690000
Current liabilities
Current financial liabilities
Borrowings, current 1867380000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 117920000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1225050000
Total Trade payable 1342970000
Other current financial liabilities 260720000
Total current financial liabilities 3471070000
Other current liabilities 26750000
Provisions, current 9740000
Current tax liabilities (Net) 134580000
Deferred government grants, Current
Total current liabilities 3642140000
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 4125830000
Total equity and liabilites 6878600000
Disclosure of notes on assets and liabilities



Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Jan-2025 01-Apr-2024
Date of end of reporting period 31-Mar-2025 31-Mar-2025
Whether accounts are audited or unaudited Unaudited Audited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Unaudited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement of net defined benefit plants 730000 2070000
2 Income tax related to these items -180000 -520000
Total Amount of items that will not be reclassified to profit and loss 550000 1550000
2 Income tax relating to items that will not be reclassified to profit or loss 0 0
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss
5 Total Other comprehensive income 550000 1550000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Consolidated
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 445700000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 145200000
Adjustments for decrease (increase) in inventories -747680000
Adjustments for decrease (increase) in trade receivables, current -16030000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -287070000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current -1710000
Adjustments for other financial assets, current 20980000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 245600000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 7290000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 105960000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 3120000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 52600000
Adjustments for other financial liabilities, non-current 11940000
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for interest income 4890000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) 0
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow 0
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items -11420000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -476110000
Net cash flows from (used in) operations -30410000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 117160000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -147570000
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0
Cash flows used in obtaining control of subsidiaries or other businesses 0
Other cash receipts from sales of equity or debt instruments of other entities 0
Other cash payments to acquire equity or debt instruments of other entities 0
Other cash receipts from sales of interests in joint ventures 0
Other cash payments to acquire interests in joint ventures 0
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0
Proceeds from sales of property, plant and equipment 0
Purchase of property, plant and equipment 421790000
Proceeds from sales of investment property 18300000
Purchase of investment property 0
Proceeds from sales of intangible assets 0
Purchase of intangible assets 0
Proceeds from sales of intangible assets under development 0
Purchase of intangible assets under development 0
Proceeds from sales of goodwill 0
Purchase of goodwill 0
Proceeds from biological assets other than bearer plants 0
Purchase of biological assets other than bearer plants 0
Proceeds from government grants 0
Proceeds from sales of other long-term assets 0
Purchase of other long-term assets 0
Cash advances and loans made to other parties 0
Cash receipts from repayment of advances and loans made to other parties 0
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0
Dividends received 0
Interest received 4890000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities -398600000
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0
Payments from changes in ownership interests in subsidiaries 0
Proceeds from issuing shares 120000000
Proceeds from issuing other equity instruments 0
Payments to acquire or redeem entity's shares 0
Payments of other equity instruments 0
Proceeds from exercise of stock options 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 658690000
Repayments of borrowings 0
Payments of lease liabilities 25150000
Dividends paid 0
Interest paid 139680000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 613860000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 67690000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0
Net increase (decrease) in cash and cash equivalents 67690000
Cash and cash equivalents cash flow statement at beginning of period 29160000
Cash and cash equivalents cash flow statement at end of period 96850000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 Devesh Parekh & Co. Yes 29-Feb-2028