Integrated Filing — IndAS



General information about company

Scrip Code 500199
NSE Symbol IGPL
MSEI Symbol NOTLISTED
ISIN INE204A01010
Name of company IG PETROCHEMICALS 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 11-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 03-02-2026
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 Single segment
Description of single segment Trading of chemicals
Start date and time of board meeting 11-02-2026   16:10:00
End date and time of board meeting 11-02-2026   17:30:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion



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 46,531.64 1,40,070.52
Other income 535.93 2,094.88
Total income 47,067.57 1,42,165.40
2 Expenses
(a) Cost of materials consumed 34,618.48 1,12,636.53
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 3,895.79 (504.19)
(d) Employee benefit expense 2,362.62 7,138.56
(e) Finance costs 1,038.45 3,022.72
(f) Depreciation, depletion and amortisation expense 1,641.25 4,868.49
(f) Other Expenses
1 Other Expenses 4,805.56 17,998.01
Total other expenses 4,805.56 17,998.01
Total expenses 48,362.15 1,45,160.12
3 Total profit before exceptional items and tax (1,294.58) (2,994.72)
4 Exceptional items 0.00 0.00
5 Total profit before tax (1,294.58) (2,994.72)
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax (208.96) (410.02)
9 Total tax expenses (208.96) (410.02)
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 (1,085.62) (2,584.70)
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 (1,085.62) (2,584.70)
17 Other comprehensive income net of taxes 289.79 1,586.78
18 Total Comprehensive Income for the period (795.83) (997.92)
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 3,079.81 3,079.81
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 -3.52 -8.39
Diluted earnings (loss) per share from continuing operations -3.52 -8.39
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 -3.52 -8.39
Diluted earnings (loss) per share from continuing and discontinued operations -3.52 -8.39
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) Notes: 1. The above unaudited results were reviewed and recommended by the Audit Committee and approved by the Board of Directors at its meeting held on February 11, 2026. These results have been subject to limited review by the statutory auditors of the Company, who have issued an unqualified review report. 2. The Company is engaged in the manufacture and sale of organic chemicals and accordingly has only a single reportable Segment. 3. During the current period, the Company has intiated process of liquidation of IGPL Energy Limited. 4. During the current quarter, the Company acquired a controlling stake in IG Biofuels Limited, resulting in IG Biofuels Limited becoming a wholly owned subsidiary of the Company with effect from December 9, 2025. 5. The Government of India has consolidated 29 existing labour legislations into a unified framework comprising four Labour Codes, which have become effective from November 21, 2025. While the corresponding supporting rules under these Codes are yet to be notified, the Company has considered the impact of the Labour Codes in its employee benefit obligations based on the independent actuarial valuation. The resulting financial implications not being material have been appropriately recognised in the financial result during the current quarter. 6. The standalone and consolidated financial results have been prepared in accordance with recognition and measurement principles laid down in Indian Accounting Standards 34, Interim Financial Reporting ('Ind AS 34'), prescribed under section 133 of the Companies Act 2013 ('the Act') and other accounting principles generally accepted in India and is in compliance with the presentation and disclosure requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended). 7. Previous periods figures have been regrouped / reclassified where necessary.



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 Consolidated Consolidated
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 Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Re-measurement gain/(loss) on defined benefit plans 70.13 52.75
Total Amount of items that will not be reclassified to profit and loss 70.13 52.75
2 Income tax relating to items that will not be reclassified to profit or loss 17.65 13.28
3 Amount of items that will be reclassified to profit and loss
1 Exchange differnces of translation of a foreign operation 237.31 1,547.31
Total Amount of items that will be reclassified to profit and loss 237.31 1,547.31
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 289.79 1,586.78





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 MSKA & ASSOCIATES LLP Yes 31-07-2027
2 SMMP & COMPANY Yes 31-05-2027