Integrated Filing — IndAS



General information about company
Scrip Code 517380
NSE Symbol IGARASHI
MSEI Symbol NOTLISTED
ISIN INE188B01013
Name of company IGARASHI MOTORS INDIA 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 07-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 28-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 07-Aug-2025   11:00:00
End date and time of board meeting 07-Aug-2025   13:12:00
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 during the quarter ended June 30, 2025.



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 2047125000
Other income 8012000
Total income 2055137000
2 Expenses
(a) Cost of materials consumed 1309764000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 27886000
(d) Employee benefit expense 206590000
(e) Finance costs 31669000
(f) Depreciation, depletion and amortisation expense 138738000
(f) Other Expenses
1 Other expenses 306867000 306867000
Total other expenses 306867000
Total expenses 2021514000
3 Total profit before exceptional items and tax 33623000
4 Exceptional items 0
5 Total profit before tax 33623000
6 Tax expense
7 Current tax 8642000
8 Deferred tax -116000
9 Total tax expenses 8526000
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 25097000
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 25097000
17 Other comprehensive income net of taxes 5376000
18 Total Comprehensive Income for the period 30473000
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 314750000
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 0.8
Diluted earnings (loss) per share from continuing operations 0.8
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 0.8
Diluted earnings (loss) per share from continuing and discontinued operations 0.8
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 Automotive 1773230000 1773230000
2 Non-automotive 273895000 273895000
Total Segment Revenue 2047125000
Less: Inter segment revenue
Revenue from operations 2047125000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Automotive 231993000 231993000
2 Non-automotive 5887000 5887000
Total Profit before tax 237880000
i. Finance cost 31669000 31669000
ii. Other Unallocable Expenditure net off Unallocable income 172588000 172588000
Profit before tax 33623000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Automotive 6334381000 6334381000
2 Non-automotive 1243248000 1243248000
Total Segment Asset 7577629000 7577629000
Un-allocable Assets 385506000 385506000
Net Segment Asset 7963135000 7963135000
4 Segment Liabilities
Segment Liabilities
1 Automotive 1497875000 1497875000
2 Non-automotive 223594000 223594000
Total Segment Liabilities 1721469000 1721469000
Un-allocable Liabilities 1555681000 1555681000
Net Segment Liabilities 3277150000 3277150000
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) Notes to the unaudited Financial Results for the quarter ended 30 June 2025:ttttt nttttt na. The unaudited financial results for the quarter ended 30 June 2025 has been reviewed by the Audit Committee at its meeting held on 07 Aug 2025 and approved at the meeting of the Board of Directors held on that date. The above results have been subjected to limited review by the Statutory auditors of the Company. The report of the statutory auditor is unqualified.t nttt n The figures for the quarter ended 31 March 2025 are the balancing figures between audited figures in respect of the full financial year and the published unaudited year to date figures upto the end of the third quarter of the relevant financial year, which was subjected to limited review and were not subjected to audit.tttttt nb. These financial results have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard ('Ind AS') 34 - Interim Financial Reporting prescribed under Section 133 of the Companies Act, 2013 and other accounting principles generally accepted in India and in compliance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended.t nt nc. In accordance with Ind AS 108 - Operating Segments, the Company has organized the business into two categories viz, manufacture of components for 'Automotive' and 'Non-Automotive'. Accordingly, the Company has reported its segmental results for these categories.tt n nd. The Company does not have any subsidiary/associate/joint venture company(ies) as on 30 June 2025t n ne. The results are available on the Bombay Stock Exchange website (www.bseindia.com), the National Stock Exchange website (www.nseindia.com) and on the Company's website (www.igarashimotors.com).tttt ntttt nFor Igarashi Motors India Limitedt n nR Chandrasekaran nManaging Directort nDIN: 00012643tt n nPlace: Chennaittttt nDate: 07 August 2025ttttt ntt n



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 defined benefit liability 6288000 6288000
Total Amount of items that will not be reclassified to profit and loss 6288000
2 Income tax relating to items that will not be reclassified to profit or loss 1583000
3 Amount of items that will be reclassified to profit and loss
1 Effective portion of gains / (losses) on hedging instruments in cash flow hedges 897000 897000
Total Amount of items that will be reclassified to profit and loss 897000
4 Income tax relating to items that will be reclassified to profit or loss 226000
5 Total Other comprehensive income 5376000