Integrated Filing — IndAS



General information about company
Scrip Code 544328
NSE Symbol INDOFARM
MSEI Symbol NOTLISTED
ISIN INE622H01018
Name of company Indo Farm Equipment 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 Multi segment
Description of single segment
Start date and time of board meeting 12-Aug-2025   16:00:00
End date and time of board meeting 12-Aug-2025   17:20:00
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 962611000
Other income 17539000
Total income 980150000
2 Expenses
(a) Cost of materials consumed 552640000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -8409000
(d) Employee benefit expense 134632000
(e) Finance costs 44119000
(f) Depreciation, depletion and amortisation expense 29878000
(f) Other Expenses
1 Other Expenses 152099000 152099000
Total other expenses 152099000
Total expenses 904959000
3 Total profit before exceptional items and tax 75191000
4 Exceptional items 0
5 Total profit before tax 75191000
6 Tax expense
7 Current tax 20237000
8 Deferred tax 617000
9 Total tax expenses 20854000
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 54337000
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 54337000
17 Other comprehensive income net of taxes 0
18 Total Comprehensive Income for the period 54337000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 54337000
Total profit or loss, attributable to non-controlling interests 0
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 480516000
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 1.13
Diluted earnings (loss) per share from continuing operations 1.13
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 1.13
Diluted earnings (loss) per share from continuing and discontinued operations 1.13
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 CRANE 530494000 530494000
2 TRACTOR 382086000 382086000
3 OTHERS 0 0
4 NBFC 50030000 50030000
Total Segment Revenue 962610000
Less: Inter segment revenue
Revenue from operations 962610000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 CRANE 48007000 48007000
2 TRACTOR 32627000 32627000
3 OTHERS 0 0
4 NBFC 21137000 21137000
Total Profit before tax 101771000
i. Finance cost 44119000 44119000
ii. Other Unallocable Expenditure net off Unallocable income -17539000 -17539000
Profit before tax 75191000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 CRANE 3007606000 3007606000
2 TRACTOR 1914095000 1914095000
3 OTHERS 291230000 291230000
4 NBFC 1659464000 1659464000
Total Segment Asset 6872395000 6872395000
Un-allocable Assets 881201000 881201000
Net Segment Asset 7753596000 7753596000
4 Segment Liabilities
Segment Liabilities
1 CRANE 299619000 299619000
2 TRACTOR 246894000 246894000
3 OTHERS 0 0
4 NBFC 751135000 751135000
Total Segment Liabilities 1297648000 1297648000
Un-allocable Liabilities 1088139000 1088139000
Net Segment Liabilities 2385787000 2385787000
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
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss
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