| Scrip Code | 507438 |
|---|---|
| NSE Symbol | IFBAGRO |
| MSEI Symbol | NOTLISTED |
| ISIN | INE076C01018 |
| Name of company | IFB AGRO 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 | 30-01-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 19-01-2026 |
| 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 | 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 | Unaudited |
| Segment Reporting | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 30-01-2026 12:00:00 |
| End date and time of board meeting | 30-01-2026 16:30:00 |
| 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 |
| 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 | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | 47,086.00 | 1,41,947.00 | |
| Other income | 435.00 | 1,652.00 | |
| Total income | 47,521.00 | 1,43,599.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 19,633.00 | 61,426.00 |
| (b) | Purchases of stock-in-trade | 2,028.00 | 15,176.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 1,218.00 | (5,370.00) |
| (d) | Employee benefit expense | 2,165.00 | 5,505.00 |
| (e) | Finance costs | 158.00 | 302.00 |
| (f) | Depreciation, depletion and amortisation expense | 1,111.00 | 2,394.00 |
| (f) | Other Expenses | ||
| 1 | Other Expenses | 7,308.00 | 19,178.00 |
| 2 | Excise duty on sale of goods | 12,913.00 | 38,298.00 |
| Total other expenses | 20,221.00 | 57,476.00 | |
| Total expenses | 46,534.00 | 1,36,909.00 | |
| 3 | Total profit before exceptional items and tax | 987.00 | 6,690.00 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 987.00 | 6,690.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 437.00 | 2,117.00 |
| 8 | Deferred tax | (180.00) | (145.00) |
| 9 | Total tax expenses | 257.00 | 1,972.00 |
| 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 | 730.00 | 4,718.00 |
| 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 | 730.00 | 4,718.00 |
| 17 | Other comprehensive income net of taxes | (168.00) | 358.00 |
| 18 | Total Comprehensive Income for the period | 562.00 | 5,076.00 |
| 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 | 937.00 | 937.00 | |
| 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 | 7.79 | 50.36 | |
| Diluted earnings (loss) per share from continuing operations | 7.79 | 50.36 | |
| 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 | 7.79 | 50.36 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 7.79 | 50.36 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | 1. These unaudited consolidated financial results have been prepared in accordance with Ind AS notified under the Companies (Indian Accounting Standards) Rules, 2015 and have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings on 30 January 2026. 2. The Statutory Auditors of the Holding Company have carried out a limited review of the results for the quarter and nine months ended 31 December 2025 and expressed an unmodified conclusion thereon. 3. Due to seasonal nature of Marine business, the results of the current quarter are not strictly comparable to those of corresponding previous quarter. 4 With effect from 01 August 2025, the Holding Company has acquired the commercial compound shrimp feed and freshwater fish feed business undertaking in India (including the manufacturing facilities located at Vijayawada & Rajahmundry, Andhra Pradesh) from Cargill India Private Limited, as a going concern on a slump sale basis, vide the Business Transfer Agreement dated 30 May 2025. The aforesaid acquisition is being provisionally accounted for using the acquisition method in accordance with the principles of Ind AS 103 - Business Combination. Consequently, the results of current quarter/ period are not comparable with the previous/corresponding previous quarter/ period. 5. The Board of Directors of the Holding Company at its meeting dated 11 November 2024 had approved the proposal to close its wholly owned subsidiary, IFB Agro Marine FZE, UAE. The necessary formalities in this regard have now been concluded and the said entity was closed during the previous quarter. 6. 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, collectively referred to as the ‘New Labour Codes’, consolidating 29 existing labour laws. The Ministry of Labour and Employment has published draft Central Rules and FAQs to facilitate the assessment of the financial impact arising from the regulatory changes. Accordingly, the Holding Company, considering best available information, has made a preliminary assessment and accounted for the incremental impact under 'Employee benefits expenses' in the Statement of Profit and Loss during the quarter and nine months ended 31 December 2025. The Government is in the process of notifying related Central / State rules to the New Labour Codes and the consequent impact of these will be evaluated and accounted for, as needed, in accordance with applicable accounting standards in the period in which they are notified. 7. The unaudited consolidated financial results of the Group for the quarter and nine months ended 31 December 2025 are available on the Holding Company's website www.ifbagro.in and at www.nseindia.com and www.bseindia.com. |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | Consolidated | Consolidated | |||||
| 1 | Segment Revenue (Income) | ||||||
| (net sale/income from each segment should be disclosed) | |||||||
| 1 | Spirit, spirituous beverages and allied products | 29,327.00 | 89,066.00 | ||||
| 2 | Marine | 17,784.00 | 53,027.00 | ||||
| Total Segment Revenue | 47,111.00 | 1,42,093.00 | |||||
| Less: Inter segment revenue | 25.00 | 146.00 | |||||
| Revenue from operations | 47,086.00 | 1,41,947.00 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Spirit, spirituous beverages and allied products | 2,585.00 | 8,675.00 | ||||
| 2 | Marine | (845.00) | (797.00) | ||||
| Total Profit before tax | 1,740.00 | 7,878.00 | |||||
| i. Finance cost | 158.00 | 302.00 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | 595.00 | 886.00 | |||||
| Profit before tax | 987.00 | 6,690.00 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Spirit, spirituous beverages and allied products | 26,768.00 | 26,768.00 | ||||
| 2 | Marine | 32,557.00 | 32,557.00 | ||||
| Total Segment Asset | 59,325.00 | 59,325.00 | |||||
| Un-allocable Assets | 30,240.00 | 30,240.00 | |||||
| Net Segment Asset | 89,565.00 | 89,565.00 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Spirit, spirituous beverages and allied products | 4,933.00 | 4,933.00 | ||||
| 2 | Marine | 7,549.00 | 7,549.00 | ||||
| Total Segment Liabilities | 12,482.00 | 12,482.00 | |||||
| Un-allocable Liabilities | 11,071.00 | 11,071.00 | |||||
| Net Segment Liabilities | 23,553.00 | 23,553.00 | |||||
| Disclosure of notes on segments | Textual Information(2) | ||||||
| Textual Information(2) | 1. These unaudited standalone financial results have been prepared in accordance with Ind AS notified under the Companies (Indian Accounting Standards) Rules, 2015 and have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 30 January 2026. 2. The Statutory Auditors of the Company have carried out a limited review of the results for the quarter and nine months ended 31 December 2025 and expressed an unmodified conclusion thereon. 3. Due to seasonal nature of Marine business, the results of the current quarter are not strictly comparable to those of corresponding previous quarter. 4. With effect from 01 August 2025, the Company has acquired the commercial compound shrimp feed and freshwater fish feed business undertaking in India (including the manufacturing facilities located at Vijayawada & Rajahmundry, Andhra Pradesh) from Cargill India Private Limited, as a going concern on a slump sale basis, vide the Business Transfer Agreement dated 30 May 2025. The aforesaid acquisition is being provisionally accounted for using the acquisition method in accordance with the principles of Ind AS 103 - Business Combination. Consequently, the results of current quarter/ period are not comparable with the previous/corresponding previous quarter/ period. 5. The Board of Directors of the Company at its meeting dated 11 November 2024 had approved the proposal to close its wholly owned subsidiary, IFB Agro Marine FZE, UAE. The necessary formalities in this regard have now been concluded and the said entity was closed during the previous quarter. 6. 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, collectively referred to as the ‘New Labour Codes’, consolidating 29 existing labour laws. The Ministry of Labour and Employment has published draft Central Rules and FAQs to facilitate the assessment of the financial impact arising from the regulatory changes. Accordingly, the Company, considering best available information, has made a preliminary assessment and accounted for the incremental impact under 'Employee benefits expenses' in the Statement of Profit and Loss during the quarter and nine months ended 31 December 2025. The Government is in the process of notifying related Central / State rules to the New Labour Codes and the consequent impact of these will be evaluated and accounted for, as needed, in accordance with applicable accounting standards in the period in which they are notified. 7. The unaudited standalone financial results of the Company for the quarter and nine months ended 31 December 2025 are available on the Company's website www.ifbagro.in and at www.nseindia.com and www.bseindia.com |
|---|
| 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 | 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 equity instruments | (192.00) | 398.00 |
| Total Amount of items that will not be reclassified to profit and loss | (192.00) | 398.00 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (28.00) | 60.00 |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Exchange Difference in translating the Financial Statement of foreign operations | (4.00) | 20.00 |
| Total Amount of items that will be reclassified to profit and loss | (4.00) | 20.00 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | (168.00) | 358.00 |