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 |
01-04-2025 |
| Date of end of financial year |
31-03-2026 |
| Date of board meeting when results were approved |
13-11-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
03-11-2025 |
| Description of presentation currency |
INR |
| Level of rounding used in financial results |
Lakhs |
| Reporting Type |
Quarterly |
| Reporting Quarter |
Second quarter |
| Nature of report standalone or consolidated |
Standalone |
| 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 |
Unaudited |
| Segment Reporting |
Single segment |
| Description of single segment |
Payment Business |
| Start date and time of board meeting |
13-11-2025 11:00:00 |
| End date and time of board meeting |
13-11-2025 13:10:00 |
| Whether cash flow statement is applicable on company |
Yes |
| Type of cash flow statement |
Cash Flow Indirect |
| Declaration of unmodified opinion or statement on impact of audit qualification |
Not applicable |
| Whether the company has any related party? |
Yes |
| Whether the company has entered into any Related Party transaction during the selected
half year for which it wants to submit disclosure? |
Yes |
| (I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance
Company are at the terms uniformly applicable/offered to all shareholders/public |
NA |
| (II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. |
No |
| Whether the company is a high value debt listed entity according to regulation 15 (1A)? |
No |
| (a) If answer to above question is Yes, whether complying with proviso to regulation 23
(9), i.e., submitting RPT disclosures on the day of results publication? |
|
| (b) If answer to above question is No, please explain the reason for not complying. |
|
| Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of
SEBI LODR) has been uploaded on the website of the Company? |
Yes |
| Latest Date on which RPT policy is updated |
04-02-2025 |
| Indicate Company website link for updated RPT policy of the Company |
https://www.ia.ooo/wp-content/uploads/2025/05/Infibeam-RPT-Policy-2.pdf |
| Whether statement on deviation or variation for proceeds of public issue, rights issue,
preferential issue, qualified institutions placement etc. is applicable to the company for the
current quarter? |
Yes |
| No. of times funds raised during the quarter |
1 |
| Whether the disclosure for the Default on Loans and Debt Securities is applicable to the
entity? |
No |
| NA |
Financial Results Ind-AS
Amount in (Lakhs)
| 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 |
01-07-2025 |
01-04-2025 |
| B |
Date of end of reporting period |
30-09-2025 |
30-09-2025 |
| C |
Whether results are audited or unaudited |
Unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Standalone |
Standalone |
| 1 |
Income |
|
Revenue from operations |
1,84,173.00 |
2,99,773.00 |
|
Other income |
1,112.00 |
1,826.00 |
|
Total income |
1,85,285.00 |
3,01,599.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
0.00 |
0.00 |
| (b) |
Purchases of stock-in-trade |
0.00 |
0.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
0.00 |
0.00 |
| (d) |
Employee benefit expense |
1,768.00 |
4,030.00 |
| (e) |
Finance costs |
174.00 |
273.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
643.00 |
1,193.00 |
| (f) |
Other Expenses |
| 1 |
Operating expenses |
1,77,010.00 |
2,86,573.00 |
| 2 |
Other expenses |
1,618.00 |
3,852.00 |
|
Total other expenses |
1,78,628.00 |
2,90,425.00 |
|
Total expenses |
1,81,213.00 |
2,95,921.00 |
| 3 |
Total profit before exceptional items and tax |
4,072.00 |
5,678.00 |
| 4 |
Exceptional items |
0.00 |
0.00 |
| 5 |
Total profit before tax |
4,072.00 |
5,678.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
0.00 |
0.00 |
| 8 |
Deferred tax |
975.00 |
1,431.00 |
| 9 |
Total tax expenses |
975.00 |
1,431.00 |
| 10 |
Net movement in regulatory deferral account balances related to profit or loss and
the related deferred tax movement |
0.00 |
0.00 |
| 11 |
Net Profit Loss for the period from
continuing operations |
3,097.00 |
4,247.00 |
| 12 |
Profit (loss) from discontinued operations before tax |
3,520.00 |
8,010.00 |
| 13 |
Tax expense of discontinued operations |
746.00 |
2,018.00 |
| 14 |
Net profit (loss) from discontinued
operation after tax |
2,774.00 |
5,992.00 |
| 15 |
Share of profit (loss) of associates and joint ventures accounted for using equity
method |
0.00 |
0.00 |
| 16 |
Total profit (loss) for period |
5,871.00 |
10,239.00 |
| 17 |
Other comprehensive income net of taxes |
(13.00) |
(25.00) |
| 18 |
Total Comprehensive Income for the period |
5,858.00 |
10,214.00 |
| 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 |
31,464.00 |
31,464.00 |
|
Face value of equity share capital |
1 |
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 |
0.11 |
0.15 |
|
Diluted earnings (loss) per share from continuing operations |
0.1 |
0.14 |
| ii |
Earnings per equity share for discontinued operations |
|
|
Basic earnings (loss) per share from discontinued operations |
0.09 |
0.2 |
|
Diluted earnings (loss) per share from discontinued operations |
0.09 |
0.2 |
| ii |
Earnings per equity share |
|
|
Basic earnings (loss) per share from continuing
and discontinued operations |
0.2 |
0.35 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
0.19 |
0.34 |
| 24 |
Debt equity ratio |
|
|
| 25 |
Debt service coverage ratio |
|
|
| 26 |
Interest service coverage ratio |
|
|
| 27 |
Disclosure of notes on financial results |
|
Remarks
Statement of Asset and Liabilities
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| Date of start of reporting period |
01-04-2025 |
| Date of end of reporting period |
30-09-2025 |
| Whether results are audited or unaudited |
Unaudited |
| Nature of report standalone or consolidated |
Standalone |
|
Assets |
| 1 |
Non-current assets |
|
Property, plant and equipment |
3,864.00 |
|
Capital work-in-progress |
238.00 |
|
Investment property |
|
|
Goodwill |
1,61,242.00 |
|
Other intangible assets |
14,605.00 |
|
Intangible assets under development |
161.00 |
|
Biological assets other than bearer plants |
|
|
Investments accounted for using equity method |
|
|
Non-current financial assets |
|
|
Non-current investments |
1,25,362.00 |
|
Trade receivables, non-current |
|
|
Loans, non-current |
0.00 |
|
Other non-current financial assets |
1,055.00 |
|
Total non-current financial assets |
1,26,417.00 |
|
Deferred tax assets (net) |
|
|
Other non-current |