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 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 30-01-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 14-01-2026
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 Single segment
Description of single segment Agro-Chemicals
Start date and time of board meeting 30-01-2026   11:00:00
End date and time of board meeting 30-01-2026   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
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 for this quarter



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 38,356.38 1,71,618.51
Other income 88.88 730.83
Total income 38,445.26 1,72,349.34
2 Expenses
(a) Cost of materials consumed 22,181.04 97,735.76
(b) Purchases of stock-in-trade 2,346.48 10,150.44
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 1,735.52 10,265.42
(d) Employee benefit expense 3,542.80 12,342.91
(e) Finance costs 460.60 1,233.15
(f) Depreciation, depletion and amortisation expense 934.34 2,589.17
(f) Other Expenses
1 Other Expenses 6,021.07 21,705.03
Total other expenses 6,021.07 21,705.03
Total expenses 37,221.85 1,56,021.88
3 Total profit before exceptional items and tax 1,223.41 16,327.46
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,223.41 16,327.46
6 Tax expense
7 Current tax 407.38 4,147.57
8 Deferred tax (68.27) 34.52
9 Total tax expenses 339.11 4,182.09
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 884.30 12,145.37
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 884.30 12,145.37
17 Other comprehensive income net of taxes (151.51) (17.89)
18 Total Comprehensive Income for the period 732.79 12,127.48
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 2,909.78 2,909.78
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 3.04 41.74
Diluted earnings (loss) per share from continuing operations 3.04 41.74
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 3.04 41.74
Diluted earnings (loss) per share from continuing and discontinued operations 3.04 41.74
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 The above Unaudited Standalone 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 results have been reviewed and recommended by the Audit Committee and approved by the Board of Directors at their meeting held on January 30 2026. 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 Standalone 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 have declared an interim dividend of Rs. 2 per equity share at its meeting held on January 30 2026 5 The Board of Directors of Insecticides (India) Limited in its meeting held on August 09 2024 had approved the dissolution/ liquidation of Its wholly owned subsidary IIL Overseas DMCC Dubai. IIL Overseas DMCC has filled the windup/ dissolution with DMCCA (Office of the Registrar of Companies of Dubai Multi Commodities Centre Authority) and dissolution is approved vide its letter dated September 19 2025. 6 The Government of India has consolidated 29 existing labour legislations into a united framework comprising four Labour Code viz Code on wages 2019 Code on Social Security 2020 Industrial Relation Code 2020 and Occupational Safety Health and Working Condition Code 2020 (collectively referred to as the New Labour Codes) These Codes have been made effective from November 21 2025. The corresponding all supporting rules under these codes are yet to be notified. The Company has estimated that there is no incremental liability due to implications of these laws to the standalone financial statements. Further the Company continues to monitor the finalisation of Central / State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect on the basis of such developments as needed.



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)
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

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 Changes in fair value of FVTOCI equity instruments (163.38) 79.11
2 Remeasurement of net defined benefit plans (35.00) (105.00)
3 Income tax relating to these items 46.87 8.00
Total Amount of items that will not be reclassified to profit and loss (151.51) (17.89)
2 Income tax relating to items that will not be reclassified to profit or loss 0.00 0.00
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 (151.51) (17.89)