Integrated Filing — IndAS
General information about company
| Scrip Code |
533047 |
| NSE Symbol |
IMFA |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE919H01018 |
| Name of company |
INDIAN METALS & FERRO ALLOYS 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 |
05-02-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
29-01-2026 |
| 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 |
05-02-2026 11:32:00 |
| End date and time of board meeting |
05-02-2026 13:47:00 |
| 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
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 |
Consolidated |
Consolidated |
| 1 |
Income |
|
Revenue from operations |
70,283.00 |
2,06,302.00 |
|
Other income |
2,174.00 |
5,956.00 |
|
Total income |
72,457.00 |
2,12,258.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
25,717.00 |
76,003.00 |
| (b) |
Purchases of stock-in-trade |
0.00 |
0.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
(1,420.00) |
2,242.00 |
| (d) |
Employee benefit expense |
7,103.00 |
19,388.00 |
| (e) |
Finance costs |
927.00 |
2,437.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
1,535.00 |
4,527.00 |
| (f) |
Other Expenses |
| 1 |
Power and fuel expenses |
10,620.00 |
32,240.00 |
| 2 |
Other expenses |
11,832.00 |
33,619.00 |
|
Total other expenses |
22,452.00 |
65,859.00 |
|
Total expenses |
56,314.00 |
1,70,456.00 |
| 3 |
Total profit before exceptional items and tax |
16,143.00 |
41,802.00 |
| 4 |
Exceptional items |
0.00 |
0.00 |
| 5 |
Total profit before tax |
16,143.00 |
41,802.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
2,694.00 |
8,939.00 |
| 8 |
Deferred tax |
303.00 |
707.00 |
| 9 |
Total tax expenses |
2,997.00 |
9,646.00 |
| 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 |
13,146.00 |
32,156.00 |
| 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 |
13,146.00 |
32,156.00 |
| 17 |
Other comprehensive income net of taxes |
62.00 |
(6.00) |
| 18 |
Total Comprehensive Income for the period |
13,208.00 |
32,150.00 |
| 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 |
5,396.00 |
5,396.00 |
|
Face value of equity share capital |
10 |
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 |
24.33 |
59.51 |
|
Diluted earnings (loss) per share from continuing operations |
24.33 |
59.51 |
| 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 |
24.33 |
59.51 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
24.33 |
59.51 |
| 24 |
Debt equity ratio |
0 |
0 |
| 25 |
Debt service coverage ratio |
0 |
0 |
| 26 |
Interest service coverage ratio |
0 |
0 |
| 27 |
Disclosure of notes on financial results |
|
Remarks
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 |
Consolidated |
Consolidated |
| 1 |
Segment Revenue (Income) |
|
(net sale/income from each segment should
be disclosed) |
| 1 |
Ferro Alloys |
70,230.00 |
2,06,119.00 |
| 2 |
Power |
12,074.00 |
39,825.00 |
| 3 |
Mining |
12,012.00 |
29,368.00 |
| 4 |
Others |
0.00052 |
0.00179 |
|
Total Segment Revenue |
94,368.00 |
2,75,491.00 |
|
Less: Inter segment revenue |
24,085.00 |
69,189.00 |
|
Revenue from operations |
70,283.00 |
2,06,302.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Ferro Alloys |
16,548.00 |
43,034.00 |
| 2 |
Power |
(47.00) |
(283.00) |
| 3 |
Mining |
241.00 |
(364.00) |
| 4 |
Others |
(151.00) |
(408.00) |
|
Total Profit before tax |
16,591.00 |
41,979.00 |
|
i. Finance cost |
927.00 |
2,437.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
(479.00) |
(2,260.00) |
|
Profit before tax |
16,143.00 |
41,802.00 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Ferro Alloys |
1,50,814.00 |
1,50,814.00 |
| 2 |
Power |
53,766.00 |
53,766.00 |
| 3 |
Mining |
37,542.00 |
37,542.00 |
| 4 |
Others |
7,903.00 |
7,903.00 |
|
Total Segment Asset |
2,50,025.00 |
2,50,025.00 |
|
Un-allocable Assets |
1,31,230.00 |
1,31,230.00 |
|
Net Segment Asset |
3,81,255.00 |
3,81,255.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Ferro Alloys |
19,601.00 |
19,601.00 |
| 2 |
Power |
3,600.00 |
3,600.00 |
| 3 |
Mining |
10,050.00 |
10,050.00 |
| 4 |
Others |
882.00 |
882.00 |
|
Total Segment Liabilities |
34,133.00 |
34,133.00 |
|
Un-allocable Liabilities |
84,711.00 |
84,711.00 |
|
Net Segment Liabilities |
1,18,844.00 |
1,18,844.00 |
|
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 |
Consolidated |
Consolidated |
|
Other comprehensive income [Abstract] |
|
| 1 |
Amount of items that will not be reclassified to profit and loss |
|
| 1 |
Remeausrement of defined benefit plans |
92.00 |
(20.00) |
|
Total Amount of items that will not be reclassified to profit and loss |
92.00 |
(20.00) |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
23.00 |
(5.00) |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Fair value changes in debt instruments through other comprehensive income |
(10.00) |
12.00 |
|
Total Amount of items that will be reclassified to profit and loss |
(10.00) |
12.00 |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
(3.00) |
3.00 |
| 5 |
Total Other comprehensive income |
62.00 |
(6.00) |