Integrated Filing — IndAS



General information about company
Scrip Code 532851
NSE Symbol INSECTICID
MSEI Symbol NA
ISIN INE070I01018
Name of company Insecticides (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 13-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 26-Jun-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 Agro-Chemicals
Start date and time of board meeting 13-Aug-2025   13:00:00
End date and time of board meeting 13-Aug-2025   14:30:00
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 6911331000
Other income 37057000
Total income 6948388000
2 Expenses
(a) Cost of materials consumed 3728776000
(b) Purchases of stock-in-trade 451041000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 715009000
(d) Employee benefit expense 415252000
(e) Finance costs 37226000
(f) Depreciation, depletion and amortisation expense 73128000
(f) Other Expenses
1 Other Expenses 755402000 755402000
Total other expenses 755402000
Total expenses 6175834000
3 Total profit before exceptional items and tax 772554000
4 Exceptional items 0
5 Total profit before tax 772554000
6 Tax expense
7 Current tax 187159000
8 Deferred tax 6322000
9 Total tax expenses 193481000
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 579073000
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 1981000
16 Total profit (loss) for period 581054000
17 Other comprehensive income net of taxes -546000
18 Total Comprehensive Income for the period 580508000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0
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 290978000
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 19.97
Diluted earnings (loss) per share from continuing operations 19.97
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 19.97
Diluted earnings (loss) per share from continuing and discontinued operations 19.97
24 Debt equity ratio 0
25 Debt service coverage ratio 0
26 Interest service coverage ratio 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1. The above Unaudited Consolidated Financial Results have been published in accordance with Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations 2015 as amended. The above results have been reviewed and recommended by the Audit Committee and approved by the Board of Directors at their meeting held on August 13 2025. The Statutory Auditors have carried out a limited review of financial results. The Limited Review Report and Quarterly Financial Results are available on the Stock Exchange website at www.bseindia.com www.nseindia.com and on the Companys website www.insecticidesindia.com. 2.The above Unaudited Consolidated Financial Results have been prepared in accordance with the Indian Accounting Standard (Ind AS) the provisions of the Companies Act 2013 (the Act), as applicable and guidelines issued by the Securities and Exchange Board of India (SEBI). The Ind AS are prescribed under Section 133 of the Act read with Rule 3 of the Companies (Indian Accounting Standards) Rules 2015 and subsequent amendments thereto. 3.The Company is in the business of manufacturing and distribution of Agro-Chemicals and accordingly has one business segment viz Agro-Chemicals comprising of Technical & Formulation. 4.The Board of Directors of Insecticides (India) Limited at its meeting held on August 09 2024 had approved the dissolution/ liquidation of its wholly owned subsidiary IIL Overseas DMCC Dubai. Accordingly IIL Overseas DMCC has filed the application for windup / dissolution with DMCCA (Office of the Registrar of Companies of Dubai Multi Commodities Centre Authority) for which approval is yet to be received as of June 30 2025. 5.The figures of the quarter ended March 31 2025 are the balancing figures between the audited figures in respect of the full financial year up to 31 March 2025 and the unaudited published year-to-date figures up to 31 December 2024 being the date of the end of the third quarter of the financial year which were subjected to a limited review. 6.The Board of Directors of the Company at its meeting held on November 11 2024 approved the acquisition of 100% equity shares of Kaeros Research Limited (formerly know as Kaeros Research Private LImited (Target Company) from its existing shareholders through a share purchase agreement (SPA) between the existing shareholders and the Company. Consequently target company becomes the wholly owned subsidiary of the Group. The transaction is considered as Common control transaction as per Ind AS 103. As per guidance on accounting for common control transactions contained in Ind AS 103 Business Combinations the acquisition has been accounted for using the pooling of interest method. Accordingly the consolidated financial statements of the Group have been restated with effect from April 01 2023 by transferring all assets liabilities and reserves of the target company with the differential amount from the purchase consideration has been recognised in capital reserve (other equity). Therefore the figures for the quarter ended June 30 2024 have been restated.



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 Changes in fair value of FVTOCI equity instruments 2709000 2709000
2 Remeasurement of net defined benefit plans -3500000 -3500000
3 Share of Other comprehensive income of joint venture accounted for using equity method 12000 12000
4 Income tax relating to these items 247000 247000
Total Amount of items that will not be reclassified to profit and loss -532000
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 Exchange differences in translating the financial statements of nforeign operations -14000 -14000
Total Amount of items that will be reclassified to profit and loss -14000
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income -546000