Integrated Filing — IndAS



General information about company
Scrip Code 544364
NSE Symbol BAJAJINDEF
MSEI Symbol NOTLISTED
ISIN INE0O9T01021
Name of company INDEF MANUFACTURING 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 05-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 Material Handeling Equipment
Start date and time of board meeting 12-Aug-2025   15:25:00
End date and time of board meeting 12-Aug-2025   16:25:00
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 397051000
Other income 52962000
Total income 450013000
2 Expenses
(a) Cost of materials consumed 227131000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -14208000
(d) Employee benefit expense 66167000
(e) Finance costs 1011000
(f) Depreciation, depletion and amortisation expense 13441000
(f) Other Expenses
1 Other Expenses 80776000 80776000
Total other expenses 80776000
Total expenses 374318000
3 Total profit before exceptional items and tax 75695000
4 Exceptional items 0
5 Total profit before tax 75695000
6 Tax expense
7 Current tax 7837000
8 Deferred tax 11337000
9 Total tax expenses 19174000
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 56521000
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 56521000
17 Other comprehensive income net of taxes -187000
18 Total Comprehensive Income for the period 56334000
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 0
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 32000000
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 1.77
Diluted earnings (loss) per share from continuing operations 1.77
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 1.77
Diluted earnings (loss) per share from continuing and discontinued operations 1.77
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) NOTES TO UNAUDITED STANDALONE AND CONSOLIDATED FINANCIAL RESULTS FOR THE QUARTER ENDED JUNE 30 2025 n1 The above Standalone and Consolidated results prepared in accordance with Indian Accounting Standards the provisions of the Companies Act 2013 the Act as applicable and guidelines issued by the Securities and Exchange Board of India which have been reviewed and recommended by the Audit Committee and approved by the Board of Directors in their meetings held on August 12 2025 as per Regulation 33 of SEBI Listing Obligations and Disclosure Requirements Regulations 2015 n2 The Company operates in single primary segment only ie Material Handling Equipments and therefore disclosure requirement of Indian Accounting Standard IND AS 108 Segment Reporting is not applicable n3 Pursuant to the approved of Scheme of Arrangement for the demerger between Hercules Hoists Limited HHL or Demerged Company and Indef Manufacturing Limited IML or Resulting Entity the figures pertaining to quarter ended June 2024 have been restated n4 On September 06 2024 the Company set up a Wholly owned subsidiary namely Consolidated Swift Industries Limited by subscribing to its Hundred percent Share Capital through Memorandum of Association on September 06 2024 On September 30 2024 the company has transferred the amount of paid up capital of Rs 1 Lakh Thus the figures of the subsidiary company have been included in the Quarterly and Year ended Consolidated Unaudited Financial Results n5 Previous quarter year figures have been appropriately regrouped recasted and reclassified wherever necessary to conform to the current year presentations 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 Items that will not be reclassified to profit or loss -250000 -250000
Total Amount of items that will not be reclassified to profit and loss -250000
2 Income tax relating to items that will not be reclassified to profit or loss -63000
3 Amount of items that will be reclassified to profit and loss
1 Nil 0 0
Total Amount of items that will be reclassified to profit and loss 0
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income -187000