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 18-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 12-05-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Fourth 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 Audited
Segment Reporting Single segment
Description of single segment Trading of chemicals
Start date and time of board meeting 18-05-2026   16:30:00
End date and time of board meeting 18-05-2026   18:00:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Unaudited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 52,427.38 1,92,497.90
Other income 491.64 2,586.52
Total income 52,919.02 1,95,084.42
2 Expenses
(a) Cost of materials consumed 36,667.09 1,49,303.62
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 1,433.42 929.23
(d) Employee benefit expense 2,522.10 9,660.66
(e) Finance costs 1,077.87 4,100.59
(f) Depreciation, depletion and amortisation expense 2,037.47 6,905.96
(f) Other Expenses
1 Other Expenses 5,143.72 23,141.73
Total other expenses 5,143.72 23,141.73
Total expenses 48,881.67 1,94,041.79
3 Total profit before exceptional items and tax 4,037.35 1,042.63
4 Exceptional items 0.00 0.00
5 Total profit before tax 4,037.35 1,042.63
6 Tax expense
7 Current tax 203.12 203.12
8 Deferred tax 1,027.60 617.58
9 Total tax expenses 1,230.72 820.70
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 2,806.63 221.93
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 2,806.63 221.93
17 Other comprehensive income net of taxes 679.58 2,266.36
18 Total Comprehensive Income for the period 3,486.21 2,488.29
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 1,30,209.00
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 9.11 0.72
Diluted earnings (loss) per share from continuing operations 9.11 0.72
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 9.11 0.72
Diluted earnings (loss) per share from continuing and discontinued operations 9.11 0.72
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 audited results were reviewed and recommended by the Audit Committee and approved by the Board of Directors at its meeting held on May 18, 2026. The statutory auditor of the Company have expressed an unmodified opinion on the above results. 2. The Company is engaged in the manufacture and sale of organic chemicals and accordingly has only a single reportable Segment. 3. The Board of Directors, in its meeting on May 18, 2026, has recommended a dividend of Rs. 5/- per equity share for the financial year ended March 31, 2026. The recommendation is subject to the approval of shareholders at the Annual General Meeting and if approved would result in a cash-out flow of approximately Rs. 1,539.74 Lakhs. 4. During the current year, the Company has intiated process of liquidation of IGPL Energy Limited. 5. During the current year, 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. 6. Pursuant to the Notification issued by the Ministry of Labour and Employment, multiple existing labour legislations have been consolidated in to a unified framework comprising four Labour Codes collectively referred to as the ‘New Labour Codes’ which became effective from November 21, 2025. The Group has reassessed its employee benefit obligations in accordance with the revised definition of wages, the resulting financial implications not being material have been appropriately recognised in the financial result during the current year/quarter. The Management will continue to track and evaluate the impact of the rules notified by the central/state Government post March 31, 2026 and consider the appropriate accounting effect in the relevant period, if any. 7. The figures for the quarter ended March 31, 2026 and March 31, 2025 are the balancing figures between audited figures in respect of full financial year and limited reviewed figure for nine months period ended December 31, 2025 and December 31, 2024 respectively. 8. Previous periods figures have been regrouped / reclassified where necessary.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 91,127.97
Capital work-in-progress 17,309.32
Investment property 22,312.86
Goodwill 202.02
Other intangible assets 4,518.52
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 1,518.54
Trade receivables, non-current 0.00
Loans, non-current 247.71
Other non-current financial assets
1 Other non-current financial assets 458.56
2 other non-current assets 3,499.86
Total of other non-current financial assets 3,958.42
Total non-current financial assets 5,724.67
Deferred tax assets (net)
Other non-current assets
Total of other non-current assets
Total non-current assets 1,41,195.36
2 Current assets
Inventories 20,685.87
Current financial asset
Current investments 7,247.49
Trade receivables, current 35,031.04
Cash and cash equivalents 2,705.52
Bank balance other than cash and cash equivalents 15,897.64
Loans, current 171.07
Other current financial assets
Total of other current financial assets 3,411.02
Total current financial assets 64,463.78
Current tax assets (net)
Other current assets
1 Other current assets 3,701.99
Total of other current assets 3,701.99
Total current assets 88,851.64
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 2,30,047.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 3,079.81
Other equity 1,30,209.00
Total equity attributable to owners of parent 1,33,288.81
Non controlling interest
Total equity 1,33,288.81
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 14,722.62
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 5,512.52
Total Trade payable 5,512.52
Other non-current financial liabilities
1 Other non-current financial liabilities 466.26
Total of other non-current financial liabilities 466.26
Total non-current financial liabilities 20,701.40
Provisions, non-current 841.34
Deferred tax liabilities (net) 10,528.08
Deferred government grants, Non-current 0.00
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 32,070.82
Current liabilities
Current financial liabilities
Borrowings, current 20,848.92
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 262.03
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 38,438.11
Total Trade payable 38,700.14
Other current financial liabilities
1 Other current financial liabilities 3,461.59
Total of other current financial liabilities 3,461.59
Total current financial liabilities 63,010.65
Other current liabilities 1,526.82
1 Other current liabilities 1,526.82
Total of other current liabilities 1,526.82
Provisions, current 149.90
Current tax liabilities (Net) 0.00
Deferred government grants, Current 0.00
Total current liabilities 64,687.37
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 96,758.19
Total equity and liabilites 2,30,047.00
Disclosure of notes on assets and liabilities



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 01-01-2026 01-04-2025
Date of end of reporting period 31-03-2026 31-03-2026
Whether results are audited or unaudited Unaudited Audited
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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Unaudited Audited
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 41.14 93.89
Total Amount of items that will not be reclassified to profit and loss 41.14 93.89
2 Income tax relating to items that will not be reclassified to profit or loss 10.35 23.63
3 Amount of items that will be reclassified to profit and loss
1 Exchange differnces of translation of a foreign operation 648.79 2,196.10
Total Amount of items that will be reclassified to profit and loss 648.79 2,196.10
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 679.58 2,266.36



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 31-03-2026
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 1,042.63
Adjustments for reconcile profit (loss)
Adjustments for finance costs 4,100.59
Adjustments for decrease (increase) in inventories 8,697.45
Adjustments for decrease (increase) in trade receivables, current (6,255.03)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 0.00
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current (1,965.01)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (3,521.89)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 0.00
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 6,905.96
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current (0.20)
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 0.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 3,431.17
Adjustments for dividend income 119.42
Adjustments for interest income 1,845.28
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 385.13
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) (591.66)
Other adjustments for non-cash items 575.59
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 9,797.40
Net cash flows from (used in) operations 10,840.03
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 620.28
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 10,219.75
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.07
Other cash receipts from sales of equity or debt instruments of other entities 4,860.48
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 56.06
Purchase of property, plant and equipment 16,297.28
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 119.42
Interest received 1,842.92
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 517.81
Net cash flows from (used in) investing activities (8,900.66)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 10,815.84
Repayments of borrowings 9,191.35
Payments of lease liabilities 0.00
Dividends paid 3,079.42
Interest paid 3,804.80
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (5,259.73)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (3,940.64)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 1.38
Net increase (decrease) in cash and cash equivalents (3,939.26)
Cash and cash equivalents cash flow statement at beginning of period 1,589.26
Cash and cash equivalents cash flow statement at end of period (2,350.00)





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Audited
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 Yes 31-07-2027
2 SMMP & COMPANY Yes 31-05-2027