Integrated Filing — IndAS



General information about company
Scrip Code 544311
NSE Symbol IGIL
MSEI Symbol NOTLISTED
ISIN INE0Q9301021
Name of company International Gemmological Institute (India) Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Jan-2025
Date of end of financial year 31-Dec-2025
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 22-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter Second 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 Unaudited
Segment Reporting Single segment
Description of single segment Certification of Diamonds, gemstones, jewellery and related education
Start date and time of board meeting 29-Jul-2025   14:30:00
End date and time of board meeting 29-Jul-2025   16:05:00
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-Apr-2025 01-Jan-2025
B Date of end of reporting period 30-Jun-2025 30-Jun-2025
C Whether results are audited or unaudited Unaudited Unaudited
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 3009120000 6056950000
Other income 137010000 221330000
Total income 3146130000 6278280000
2 Expenses
(a) Cost of materials consumed 0 0
(b) Purchases of stock-in-trade 0 2320000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -10660000 -8280000
(d) Employee benefit expense 714160000 1352700000
(e) Finance costs 24530000 51120000
(f) Depreciation, depletion and amortisation expense 97930000 197920000
(f) Other Expenses
1 Other Expenses 570480000 1018080000
Total other expenses 570480000 1018080000
Total expenses 1396440000 2613860000
3 Total profit before exceptional items and tax 1749690000 3664420000
4 Exceptional items 0 0
5 Total profit before tax 1749690000 3664420000
6 Tax expense
7 Current tax 465850000 976570000
8 Deferred tax 18520000 15270000
9 Total tax expenses 484370000 991840000
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 1265320000 2672580000
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 1265320000 2672580000
17 Other comprehensive income net of taxes 76440000 121060000
18 Total Comprehensive Income for the period 1341760000 2793640000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1265316000 2672576000
Total profit or loss, attributable to non-controlling interests 0 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 1341760000 2793640000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0 0
21 Details of equity share capital
Paid-up equity share capital 864320000 864320000
Face value of equity share capital 2 2
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 2.92 6.18
Diluted earnings (loss) per share from continuing operations 2.81 5.94
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 2.92 6.18
Diluted earnings (loss) per share from continuing and discontinued operations 2.81 5.94
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) For notes please refer Financial Results uploaded on Stock Exchange and Website of the Company



Remarks
Debt equity ratio No debt with the group hence not applicable
Debt service coverage ratio No debt with the group hence not applicable
Interest service coverage ratio No debt with the group hence not applicable


Statement of Asset and Liabilities
Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-Jan-2025
Date of end of reporting period 30-Jun-2025
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 2745000000
Capital work-in-progress 450490000
Investment property 15120000
Goodwill 1084180000
Other intangible assets 47730000
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 0
Trade receivables, non-current
Loans, non-current 0
Other non-current financial assets 658560000
Total non-current financial assets 658560000
Deferred tax assets (net) 149540000
Other non-current assets 159080000
Total non-current assets 5309700000
2 Current assets
Inventories 14780000
Current financial asset
Current investments 0
Trade receivables, current 2099030000
Cash and cash equivalents 632920000
Bank balance other than cash and cash equivalents 593610000
Loans, current 0
Other current financial assets 6222020000
Total current financial assets 9547580000
Current tax assets (net) 373150000
Other current assets 276200000
Total current assets 10211710000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 15521410000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 864320000
Other equity 11512130000
Total equity attributable to owners of parent 12376450000
Non controlling interest
Total equity 12376450000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities 1290390000
Total non-current financial liabilities 1290390000
Provisions, non-current 0
Deferred tax liabilities (net) 20000
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 1290410000
Current liabilities
Current financial liabilities
Borrowings, current 0
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 26430000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 388180000
Total Trade payable 414610000
Other current financial liabilities 988810000
Total current financial liabilities 1403420000
Other current liabilities 383670000
Provisions, current 0
Current tax liabilities (Net) 67460000
Deferred government grants, Current
Total current liabilities 1854550000
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 3144960000
Total equity and liabilites 15521410000
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-Apr-2025 01-Jan-2025
Date of end of reporting period 30-Jun-2025 30-Jun-2025
Whether accounts are audited or unaudited Unaudited Unaudited
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-Apr-2025 01-Jan-2025
B Date of end of reporting period 30-Jun-2025 30-Jun-2025
C Whether results are audited or unaudited Unaudited Unaudited
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 actuarial (loss)/gain -5300000 -9840000
Total Amount of items that will not be reclassified to profit and loss -5300000 -9840000
2 Income tax relating to items that will not be reclassified to profit or loss -1000000 -2140000
3 Amount of items that will be reclassified to profit and loss
1 Foreign currency translation difference of foreign operations 80740000 128760000
Total Amount of items that will be reclassified to profit and loss 80740000 128760000
4 Income tax relating to items that will be reclassified to profit or loss 0 0
5 Total Other comprehensive income 76440000 121060000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Jan-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 Consolidated
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 3664420000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 51120000
Adjustments for decrease (increase) in inventories -8280000
Adjustments for decrease (increase) in trade receivables, current -433670000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -108070000
Adjustments for decrease (increase) in other non-current assets 2460000
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 1662130000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -175960000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -65960000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 197920000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 0
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current -940560000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for interest income 0
Adjustments for share-based payments 18000000
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 3840000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 202970000
Net cash flows from (used in) operations 3867390000
Dividends received 0
Interest paid 0
Interest received -209120000
Income taxes paid (refund) 1093330000
Other inflows (outflows) of cash -30330000
Net cash flows from (used in) operating activities 2534610000
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 2390000
Purchase of property, plant and equipment 278600000
Proceeds from sales of investment property 0
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 203970000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -2014830000
Net cash flows from (used in) investing activities -2087070000
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 0
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 0
Repayments of borrowings 0
Payments of lease liabilities 155820000
Dividends paid 1054300000
Interest paid 51120000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -1261240000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -813700000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 51740000
Net increase (decrease) in cash and cash equivalents -761960000
Cash and cash equivalents cash flow statement at beginning of period 1394880000
Cash and cash equivalents cash flow statement at end of period 632920000





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 M S K A Associates Yes 31-Jul-2027