Integrated Filing — IndAS



General information about company
Scrip Code 507438
NSE Symbol IFBAGRO
MSEI Symbol NOTLISTED
ISIN INE076C01018
Name of company IFB Agro Industries Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 28-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 19-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
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
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 28-Jul-2025   11:45:00
End date and time of board meeting 28-Jul-2025   16:30:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.
Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
The Company has not defaulted in Debt Securities



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-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
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 4157300000
Other income 75000000
Total income 4232300000
2 Expenses
(a) Cost of materials consumed 1716600000
(b) Purchases of stock-in-trade 837100000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -515100000
(d) Employee benefit expense 149600000
(e) Finance costs 1400000
(f) Depreciation, depletion and amortisation expense 42100000
(f) Other Expenses
1 Other Expenses 510100000 510100000
2 Excise duty on sale of goods 1229500000 1229500000
Total other expenses 1739600000
Total expenses 3971300000
3 Total profit before exceptional items and tax 261000000
4 Exceptional items 0
5 Total profit before tax 261000000
6 Tax expense
7 Current tax 71700000
8 Deferred tax 7400000
9 Total tax expenses 79100000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 181900000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period 181900000
17 Other comprehensive income net of taxes 31600000
18 Total Comprehensive Income for the period 213500000
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 93700000
Face value of equity share capital 10
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 19.42
Diluted earnings (loss) per share from continuing operations 19.42
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 19.42
Diluted earnings (loss) per share from continuing and discontinued operations 19.42
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


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-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Spirit, spirituous beverages and allied products 2878400000 2878400000
2 Marine 1284200000 1284200000
Total Segment Revenue 4162600000
Less: Inter segment revenue 5300000 5300000
Revenue from operations 4157300000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Spirit, spirituous beverages and allied products 268700000 268700000
2 Marine 1200000 1200000
Total Profit before tax 269900000
i. Finance cost 1400000 1400000
ii. Other Unallocable Expenditure net off Unallocable income 7500000 7500000
Profit before tax 261000000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Spirit, spirituous beverages and allied products 2893200000 2893200000
2 Marine 1876600000 1876600000
Total Segment Asset 4769800000 4769800000
Un-allocable Assets 3375900000 3375900000
Net Segment Asset 8145700000 8145700000
4 Segment Liabilities
Segment Liabilities
1 Spirit, spirituous beverages and allied products 573100000 573100000
2 Marine 799200000 799200000
Total Segment Liabilities 1372300000 1372300000
Un-allocable Liabilities 431500000 431500000
Net Segment Liabilities 1803800000 1803800000
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-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Changes in fair value of equity instruments 37000000 37000000
Total Amount of items that will not be reclassified to profit and loss 37000000
2 Income tax relating to items that will not be reclassified to profit or loss 5400000
3 Amount of items that will be reclassified to profit and loss
1 Items that will be reclassified to profit or loss 0 0
Total Amount of items that will be reclassified to profit and loss 0
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income 31600000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Unaudited
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 MSKA & Associates Yes 31-Jul-2027