Integrated Filing — IndAS



General information about company

Scrip Code 505726
NSE Symbol IFBIND
MSEI Symbol NOTLISTED
ISIN INE559A01017
Name of company IFB INDUSTRIES 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 24-01-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third 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 Multi segment
Description of single segment
Start date and time of board meeting 24-01-2026   12:00:00
End date and time of board meeting 24-01-2026   19:55:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
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? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
Not Applicable



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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 1,37,513.00 3,99,606.00
Other income 697.00 2,347.00
Total income 1,38,210.00 4,01,953.00
2 Expenses
(a) Cost of materials consumed 68,556.00 1,88,940.00
(b) Purchases of stock-in-trade 20,091.00 57,239.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (5,339.00) (7,943.00)
(d) Employee benefit expense 10,583.00 32,465.00
(e) Finance costs 503.00 1,595.00
(f) Depreciation, depletion and amortisation expense 3,060.00 8,988.00
(f) Other Expenses
1 Other Expenses 36,229.00 1,05,917.00
Total other expenses 36,229.00 1,05,917.00
Total expenses 1,33,683.00 3,87,201.00
3 Total profit before exceptional items and tax 4,527.00 14,752.00
4 Exceptional items (1,338.00) (1,338.00)
5 Total profit before tax 3,189.00 13,414.00
6 Tax expense
7 Current tax 850.00 3,714.00
8 Deferred tax (112.00) (262.00)
9 Total tax expenses 738.00 3,452.00
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 2,451.00 9,962.00
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
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 2,451.00 9,962.00
17 Other comprehensive income net of taxes 52.00 163.00
18 Total Comprehensive Income for the period 2,503.00 10,125.00
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 4,128.00 4,128.00
Face value of equity share capital 10 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 6.05 24.58
Diluted earnings (loss) per share from continuing operations 6.05 24.58
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 6.05 24.58
Diluted earnings (loss) per share from continuing and discontinued operations 6.05 24.58
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) 1) Finance Costs includes the following : For 3 months ended 31/12/2025: (i) On Borrowings - Rs. 0.44 crores (ii) On Other Finance Costs - Rs. 4.59 crores Total Finance Costs - Rs 5.03 crores For 9 months ended 31/12/2025: (i) On Borrowings - Rs. 2.26 crores (ii) On Other Finance Costs - Rs. 13.69 crores Total Finance Costs - Rs 15.95 crores 2) Current Tax includes the following : For 3 months ended 31/12/2025: (i) On Current Tax - Rs. 8.50 crores (ii) On Current Tax relating to earlier period - Rs. 0 crores Total Current Tax - Rs 8.50 crores For 9 months ended 31/12/2025: (i) On Current Tax - Rs. 37.14 crores (ii) On Current Tax relating to earlier period - Rs. 0 crores Total Current Tax - Rs 37.14 crores The standalone financial results were reviewed by the Audit Committee and approved by the Board of Directors of the Company at its meetings held on 24 January 2026. The statutory auditors have performed limited review of the standalone financial results for the quarter and nine months ended 31 December 2025. This Statement has been prepared in accordance with the Indian Accounting Standards notified under Section 133 of the Companies Act, 2013 read with rules framed thereunder and Regulation 33 of the SEBI Listing Regulations 2015, as amended from time to time. On 21 November 2025, the Government of India notified the four Labour Codes - the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 - consolidating 29 existing labour laws. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The Company has assessed and disclosed the incremental impact of these changes on the basis of the best information available, consistent with the guidance provided by the Institute of Chartered Accountants of India.Considering the materiality and regulatory-driven, non-recurring nature of this impact, the Company has presented such incremental impact as Exceptional Item in these standalone financial results. Accordingly, an incremental liability of Rs. 13.38 crores has been recognised as an Exceptional Item during the quarter and nine months ended 31 December 2025. The Ministry is yet to notify related Rules to the New Labour Codes and impact of those, if any, will be evaluated and accounted for as and when notified. The Company is primarily engaged in business of home appliances, engineering (fine blanked components and stamping), motor and steel. Accordingly the Company considers the above business segments as the primary segment.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-10-2025 01-04-2025
Date of end of reporting period 31-12-2025 31-12-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Home appliances 1,09,950.00 3,19,963.00
2 Engineering 23,935.00 68,701.00
3 Motor 1,869.00 5,626.00
4 Steel 4,771.00 14,401.00
Total Segment Revenue 1,40,525.00 4,08,691.00
Less: Inter segment revenue 3,012.00 9,085.00
Revenue from operations 1,37,513.00 3,99,606.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Home appliances 1,917.00 8,907.00
2 Engineering 2,380.00 7,969.00
3 Motor (44.00) (82.00)
4 Steel 228.00 526.00
Total Profit before tax 4,481.00 17,320.00
i. Finance cost 503.00 1,595.00
ii. Other Unallocable Expenditure net off Unallocable income 789.00 2,311.00
Profit before tax 3,189.00 13,414.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Home appliances 1,54,428.00 1,54,428.00
2 Engineering 38,447.00 38,447.00
3 Motor 3,180.00 3,180.00
4 Steel 7,282.00 7,282.00
Total Segment Asset 2,03,337.00 2,03,337.00
Un-allocable Assets 44,474.00 44,474.00
Net Segment Asset 2,47,811.00 2,47,811.00
4 Segment Liabilities
Segment Liabilities
1 Home appliances 1,26,176.00 1,26,176.00
2 Engineering 16,054.00 16,054.00
3 Motor 2,151.00 2,151.00
4 Steel 2,974.00 2,974.00
Total Segment Liabilities 1,47,355.00 1,47,355.00
Un-allocable Liabilities 4,541.00 4,541.00
Net Segment Liabilities 1,51,896.00 1,51,896.00
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) Other Unallocable expenditure net of unallocable income for the 3 months ended 31.12.2025 includes the following: (i) Inter-Segment Eliminations -0.03 crores (ii) Other un-allocable expenditure net off un-allocable income Rs. 7.92 crores Total Rs. 7.89 crores Other Unallocable expenditure net of unallocable income for the year to date figures for the current period ended 31.12.2025 includes the following: (i) Inter-Segment Eliminations 0.09 crores (ii) Other un-allocable expenditure net off un-allocable income Rs. 23.02 crores Total Rs. 23.11 crores The Company is primarily engaged in business of home appliances, engineering (fine blanked components and stamping), motor and steel. Accordingly the Company considers the above business segments as the primary segment.



Other Comprehensive Income

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurements of the defined benefit plan 70.00 218.00
Total Amount of items that will not be reclassified to profit and loss 70.00 218.00
2 Income tax relating to items that will not be reclassified to profit or loss 18.00 55.00
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 0.00 0.00
5 Total Other comprehensive income 52.00 163.00





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Unaudited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 Price Waterhouse & Co Chartered Accountants LLP Yes 30-11-2026