Integrated Filing — IndAS



General information about company
Scrip Code 505726
NSE Symbol IFBIND
MSEI Symbol NOTLISTED
ISIN INE559A01017
Name of company IFB 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 29-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 05-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 29-Jul-2025   12:00:00
End date and time of board meeting 29-Jul-2025   18:15:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
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
Not Applicable



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 13009900000
Other income 98300000
Total income 13108200000
2 Expenses
(a) Cost of materials consumed 5990000000
(b) Purchases of stock-in-trade 1565400000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 272400000
(d) Employee benefit expense 1088300000
(e) Finance costs 59100000
(f) Depreciation, depletion and amortisation expense 301100000
(f) Other Expenses
1 Other Expenses 3492600000 3492600000
Total other expenses 3492600000
Total expenses 12768900000
3 Total profit before exceptional items and tax 339300000
4 Exceptional items 0
5 Total profit before tax 339300000
6 Tax expense
7 Current tax 88300000
8 Deferred tax -2600000
9 Total tax expenses 85700000
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 253600000
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 253600000
17 Other comprehensive income net of taxes 5500000
18 Total Comprehensive Income for the period 259100000
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 412800000
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 6.26
Diluted earnings (loss) per share from continuing operations 6.26
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 6.26
Diluted earnings (loss) per share from continuing and discontinued operations 6.26
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) Finance Costs includes the following for 3 months ended 30.06.2025: n n(i) On borrowings - Rs. 1.38 crores n(ii) On other finance costs - Rs. 4.53 crores n nTotal finance costs Rs 5.91 crores n n nOther Notes n n1. The standalone financial results were reviewed by the Audit Committee and approved by the Board of Directors of the Company at its meeting held on 29 July 2025. The statutory auditors have performed limited review of the standalone financial results for the quarter ended 30 June 2025.This Statement has been prepared in accordance with the Indian Accounting Standards notified under Section 133 of the Companies Act, 2013 read with rules framed thereunder and Regulation 33 of the SEBI Listing Regulations 2015, as amended from time to time. n n2. The Company is primarily engaged in business of home appliances, engineering (fine blanked components and stamping), motor and steel. Accordingly the Company considers the above business segments as the primary segment. These segments have been reported in the manner consistent with the internal reporting to the divisional Chief Executive Officers who are the chief operating decision makers.



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 Home appliances 10420300000 10420300000
2 Engineering 2194400000 2194400000
3 Motor 196900000 196900000
4 Steel 488200000 488200000
Total Segment Revenue 13299800000
Less: Inter segment revenue 289900000 289900000
Revenue from operations 13009900000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Home appliances 196500000 196500000
2 Engineering 269900000 269900000
3 Motor -900000 -900000
4 Steel 9100000 9100000
Total Profit before tax 474600000
i. Finance cost 59100000 59100000
ii. Other Unallocable Expenditure net off Unallocable income 76200000 76200000
Profit before tax 339300000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Home appliances 13596400000 13596400000
2 Engineering 3970800000 3970800000
3 Motor 343500000 343500000
4 Steel 713400000 713400000
Total Segment Asset 18624100000 18624100000
Un-allocable Assets 3507800000 3507800000
Net Segment Asset 22131900000 22131900000
4 Segment Liabilities
Segment Liabilities
1 Home appliances 10948500000 10948500000
2 Engineering 1422500000 1422500000
3 Motor 212400000 212400000
4 Steel 348600000 348600000
Total Segment Liabilities 12932000000 12932000000
Un-allocable Liabilities 361800000 361800000
Net Segment Liabilities 13293800000 13293800000
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) Other unallocable expenditure net off unallocable income for 3 months ended 30.06.2025 includes n nInter-segment eliminations Rs. 0.02 crores nOther unallocable expenditure net off unallocable Income Rs. 7.60 crores nTotal Rs. 7.62 crores



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 Remeasurements of the defined benefit plan 7400000 7400000
Total Amount of items that will not be reclassified to profit and loss 7400000
2 Income tax relating to items that will not be reclassified to profit or loss 1900000
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 0
5 Total Other comprehensive income 5500000