Integrated Filing — IndAS



General information about company
Scrip Code 533047
NSE Symbol IMFA
MSEI Symbol NOTLISTED
ISIN INE919H01018
Name of company INDIAN METALS & FERRO ALLOYS 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 30-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 First 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
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 30-Jul-2025   11:35:00
End date and time of board meeting 30-Jul-2025   13:25:00
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



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 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 6415400000
Other income 219900000
Total income 6635300000
2 Expenses
(a) Cost of materials consumed 2484600000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 95600000
(d) Employee benefit expense 619600000
(e) Finance costs 70100000
(f) Depreciation, depletion and amortisation expense 147300000
(f) Other Expenses
1 Power and fuel expenses 1001100000 1001100000
2 Other Expenses 959900000 959900000
Total other expenses 1961000000
Total expenses 5378200000
3 Total profit before exceptional items and tax 1257100000
4 Exceptional items 0
5 Total profit before tax 1257100000
6 Tax expense
7 Current tax 279900000
8 Deferred tax 51800000
9 Total tax expenses 331700000
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 925400000
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 925400000
17 Other comprehensive income net of taxes 2600000
18 Total Comprehensive Income for the period 928000000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 922900000
Total profit or loss, attributable to non-controlling interests 2500000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 2600000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0
21 Details of equity share capital
Paid-up equity share capital 539600000
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 17.1
Diluted earnings (loss) per share from continuing operations 17.1
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 17.1
Diluted earnings (loss) per share from continuing and discontinued operations 17.1
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 Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Ferro alloys 6408200000 6408200000
2 Power 1249400000 1249400000
3 Mining 671900000 671900000
4 Others 6700000 6700000
Total Segment Revenue 8336200000
Less: Inter segment revenue 1920800000 1920800000
Revenue from operations 6415400000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Ferro alloys 1183100000 1183100000
2 Power -10900000 -10900000
3 Mining -41300000 -41300000
4 Others -14700000 -14700000
Total Profit before tax 1116200000
i. Finance cost 70100000 70100000
ii. Other Unallocable Expenditure net off Unallocable income -211000000 -211000000
Profit before tax 1257100000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Ferro alloys 13103900000 13103900000
2 Power 5480500000 5480500000
3 Mining 3043600000 3043600000
4 Others 472200000 472200000
Total Segment Asset 22100200000 22100200000
Un-allocable Assets 11039800000 11039800000
Net Segment Asset 33140000000 33140000000
4 Segment Liabilities
Segment Liabilities
1 Ferro alloys 2063400000 2063400000
2 Power 403200000 403200000
3 Mining 672900000 672900000
4 Others 23300000 23300000
Total Segment Liabilities 3162800000 3162800000
Un-allocable Liabilities 5477900000 5477900000
Net Segment Liabilities 8640700000 8640700000
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 Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement of defined benefit plans -700000 -700000
Total Amount of items that will not be reclassified to profit and loss -700000
2 Income tax relating to items that will not be reclassified to profit or loss -200000
3 Amount of items that will be reclassified to profit and loss
1 Fair value changes in debt instruments through other comprehensive income 4100000 4100000
Total Amount of items that will be reclassified to profit and loss 4100000
4 Income tax relating to items that will be reclassified to profit or loss 1000000
5 Total Other comprehensive income 2600000