Integrated Filing — IndAS



General information about company
Scrip Code 521016
NSE Symbol ICIL
MSEI Symbol NOTLISTED
ISIN INE483B01026
Name of company Indo Count 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 12-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 07-Aug-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 Single segment
Description of single segment Textiles
Start date and time of board meeting 12-Aug-2025   12:30:00
End date and time of board meeting 12-Aug-2025   15:10:00
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 9587060000
Other income 86131000
Total income 9673191000
2 Expenses
(a) Cost of materials consumed 3932403000
(b) Purchases of stock-in-trade 473073000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 49417000
(d) Employee benefit expense 1170147000
(e) Finance costs 311085000
(f) Depreciation, depletion and amortisation expense 382124000
(f) Other Expenses
1 Other Expenses 2861814000 2861814000
Total other expenses 2861814000
Total expenses 9180063000
3 Total profit before exceptional items and tax 493128000
4 Exceptional items 0
5 Total profit before tax 493128000
6 Tax expense
7 Current tax 118914000
8 Deferred tax -3735000
9 Total tax expenses 115179000
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 377949000
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 377949000
17 Other comprehensive income net of taxes 39180000
18 Total Comprehensive Income for the period 417129000
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 396108000
Face value of equity share capital 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 1.91
Diluted earnings (loss) per share from continuing operations 1.91
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 1.91
Diluted earnings (loss) per share from continuing and discontinued operations 1.91
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) Business combinations nDuring the Quarter ended September 30, 2024, the Company's wholly owned Subsidiary, Indo Count Global Inc., USA acquired 81% controlling stake in Fluvitex USA. Inc., Ohio, for an all cash consideration of USD 19.63 Mn (equivalent Rs. 16,446.35 lakhs), with effect from 01 September 2024. This transaction has been accounted for in accordance with the acquisition method specified in Ind AS 103 Business Combination. The purchase price allocation is done on provisional basis, which will be retrospectively adjusted during measurement period in accordance with Ind AS 103 and will be finalised on the basis of final valuation report that will be provided by an independent Valuer. The accounting for this business combination will be finalised within one year from the acquisition date as required by paragraph 45 of Ind AS 103. The Company has an exclusive option to purchase remaining 19% stake within next 5 years i.e. by 30 September, 2029 at a fixed consideration of USD 4.6 Mn (equivalent Rs.3938.52 lakhs). n nDuring the Quarter ended 31 December 2024 the Companys wholly owned Subsidiary Indo Count Global Inc. USA has acquired 100% controlling stake in Modern Home Textile, Inc. USA Arizona for an all cash consideration of USD 11.89 Mn equivalent Rs.9996.17 lakhs with effect from 11 October 2024. This transaction has been accounted for in accordance with the acquisition method specified in Ind AS 103 Business Combination. The purchase price allocation is done on provisional basis which will be retrospectively adjusted during measurement period in accordance with Ind AS 103, and will be finalised on the basis of final valuation report that will be provided by an independent Valuer. The accounting for this business combination will be finalised within one year from the acquisition date as required by paragraph 45 of Ind AS 103. n



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)
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
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 Defined Benefit Plans -116000 -116000
2 Tax on above 29000 29000
Total Amount of items that will not be reclassified to profit and loss -87000
2 Income tax relating to items that will not be reclassified to profit or loss 0
3 Amount of items that will be reclassified to profit and loss
1 Net Change in Forex 42649000 42649000
2 Tax on above -10734000 -10734000
3 Exchange Difference on Foreign Operations 7352000 7352000
Total Amount of items that will be reclassified to profit and loss 39267000
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income 39180000