Integrated Filing — IndAS



General information about company
Scrip Code 539807
NSE Symbol INFIBEAM
MSEI Symbol NOTLISTED
ISIN INE483S01020
Name of company INFIBEAM AVENUES 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 08-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 29-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 08-Aug-2025   11:00:00
End date and time of board meeting 08-Aug-2025   13:10:00
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 12802100000
Other income 263000000
Total income 13065100000
2 Expenses
(a) Cost of materials consumed 0
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0
(d) Employee benefit expense 391200000
(e) Finance costs 24300000
(f) Depreciation, depletion and amortisation expense 176700000
(f) Other Expenses
1 Operating Expenses 11281900000 11281900000
2 Other Expenses 419100000 419100000
Total other expenses 11701000000
Total expenses 12293200000
3 Total profit before exceptional items and tax 771900000
4 Exceptional items 0
5 Total profit before tax 771900000
6 Tax expense
7 Current tax 34000000
8 Deferred tax 170600000
9 Total tax expenses 204600000
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 567300000
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 17000000
16 Total profit (loss) for period 584300000
17 Other comprehensive income net of taxes -3400000
18 Total Comprehensive Income for the period 580900000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 612500000
Total profit or loss, attributable to non-controlling interests -28200000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 609400000
Total comprehensive income for the period attributable to owners of parent non-controlling interests -28500000
21 Details of equity share capital
Paid-up equity share capital 2789500000
Face value of equity share capital 1
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 0.21
Diluted earnings (loss) per share from continuing operations 0.21
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 0.21
Diluted earnings (loss) per share from continuing and discontinued operations 0.21
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 Payment Business 12264800000 12264800000
2 E-Commerce Platform Business 537300000 537300000
Total Segment Revenue 12802100000
Less: Inter segment revenue
Revenue from operations 12802100000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Payment Business 511600000 511600000
2 E-Commerce Platform Business 317000000 317000000
Total Profit before tax 828600000
i. Finance cost 24300000 24300000
ii. Other Unallocable Expenditure net off Unallocable income 32400000 32400000
Profit before tax 771900000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Payment Business 38763100000 38763100000
2 E-Commerce Platform Business 17386700000 17386700000
Total Segment Asset 56149800000 56149800000
Un-allocable Assets 880300000 880300000
Net Segment Asset 57030100000 57030100000
4 Segment Liabilities
Segment Liabilities
1 Payment Business 13710800000 13710800000
2 E-Commerce Platform Business 4201300000 4201300000
Total Segment Liabilities 17912100000 17912100000
Un-allocable Liabilities 51000000 51000000
Net Segment Liabilities 17963100000 17963100000
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 Re-measuement gains/ (losses) on defined benefit plans -2000000 -2000000
2 Net change in fair value of investments in equity and preference instruments -1600000 -1600000
Total Amount of items that will not be reclassified to profit and loss -3600000
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
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
5 Total Other comprehensive income -3400000