Integrated Filing — IndAS



General information about company

Scrip Code 500125
NSE Symbol EIDPARRY
MSEI Symbol NOTLISTED
ISIN INE126A01031
Name of company E.I.D-PARRY(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 26-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 18-05-2026
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 Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 26-05-2026   10:00:00
End date and time of board meeting 26-05-2026   14:15:00
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 Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 7,88,233.00 38,53,408.00
Other income 4,884.00 34,936.00
Total income 7,93,117.00 38,88,344.00
2 Expenses
(a) Cost of materials consumed 5,78,076.00 22,96,686.00
(b) Purchases of stock-in-trade 85,772.00 8,05,863.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (82,330.00) (1,44,739.00)
(d) Employee benefit expense 33,729.00 1,30,867.00
(e) Finance costs 11,861.00 45,411.00
(f) Depreciation, depletion and amortisation expense 22,566.00 76,307.00
(f) Other Expenses
1 Other expenses 1,11,837.00 4,19,764.00
Total other expenses 1,11,837.00 4,19,764.00
Total expenses 7,61,511.00 36,30,159.00
3 Total profit before exceptional items and tax 31,606.00 2,58,185.00
4 Exceptional items (47,838.00) (47,838.00)
5 Total profit before tax (16,232.00) 2,10,347.00
6 Tax expense
7 Current tax 13,126.00 78,722.00
8 Deferred tax (643.00) (6,434.00)
9 Total tax expenses 12,483.00 72,288.00
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 (28,715.00) 1,38,059.00
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 (2.00) (14.00)
16 Total profit (loss) for period (28,717.00) 1,38,045.00
17 Other comprehensive income net of taxes (5,492.00) (3,204.00)
18 Total Comprehensive Income for the period (34,209.00) 1,34,841.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent (33,330.00) 56,953.82
Total profit or loss, attributable to non-controlling interests 4,613.00 81,091.18
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent (40,959.00) 49,969.46
Total comprehensive income for the period attributable to owners of parent non-controlling interests 6,750.00 84,872.54
21 Details of equity share capital
Paid-up equity share capital 1,779.00 1,779.00
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve 8,74,833.00
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -18.74 32.03
Diluted earnings (loss) per share from continuing operations -18.74 31.91
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 -18.74 32.03
Diluted earnings (loss) per share from continuing and discontinued operations -18.74 31.91
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



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 5,78,776.00
Capital work-in-progress 30,440.00
Investment property 6,796.00
Goodwill 61,736.00
Other intangible assets 1,06,260.00
Intangible assets under development 5,241.00
Biological assets other than bearer plants
Investments accounted for using equity method 816.00
Non-current financial assets
Non-current investments 43,865.00
Trade receivables, non-current
Loans, non-current 1,14,563.00
Other non-current financial assets
1 Right of use assets 70,428.00
2 Other financial assets 1,554.00
Total of other non-current financial assets 71,982.00
Total non-current financial assets 2,30,410.00
Deferred tax assets (net) 4,235.00
Other non-current assets
1 Income tax assets (net) 4,933.00
2 Other non-current assets 21,094.00
Total of other non-current assets 26,027.00
Total non-current assets 10,50,737.00
2 Current assets
Inventories 8,66,067.00
Current financial asset
Current investments 2,02,975.00
Trade receivables, current 2,36,137.00
Cash and cash equivalents 1,22,160.00
Bank balance other than cash and cash equivalents 8,692.00
Loans, current 41,871.00
Other current financial assets
Total of other current financial assets 2,45,136.00
Total current financial assets 8,56,971.00
Current tax assets (net)
Other current assets
1 Income tax assets 5,215.00
2 Other current assets 1,46,400.00
Total of other current assets 1,51,615.00
Total current assets 18,74,653.00
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 29,25,390.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,779.00
Other equity 8,74,833.00
Total equity attributable to owners of parent 8,76,612.00
Non controlling interest 6,15,346.00
Total equity 14,91,958.00
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 14,488.00
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities
1 Lease liabilities 62,707.00
2 Other financial liabilities 1,172.00
Total of other non-current financial liabilities 63,879.00
Total non-current financial liabilities 78,367.00
Provisions, non-current 7,145.00
Deferred tax liabilities (net) 26,584.00
Deferred government grants, Non-current
Other non-current liabilities
1 Other non-current liabilities 602.00
Total of other non-current liabilities 602.00
Total non-current liabilities 1,12,698.00
Current liabilities
Current financial liabilities
Borrowings, current 2,70,926.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 16,889.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 4,24,594.00
Total Trade payable 4,41,483.00
Other current financial liabilities
1 Acceptances 5,02,210.00
2 Lease liabilites 4,686.00
3 Other financial liabilities 53,608.00
Total of other current financial liabilities 5,60,504.00
Total current financial liabilities 12,72,913.00
Other current liabilities 29,782.00
1 Other current liabilities 29,782.00
Total of other current liabilities 29,782.00
Provisions, current 16,407.00
Current tax liabilities (Net) 1,632.00
Deferred government grants, Current
Total current liabilities 13,20,734.00
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 14,33,432.00
Total equity and liabilites 29,25,390.00
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 Audited Audited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 a. Nutrient and allied business 4,95,250.00 27,72,687.00
2 b. Crop protection 1,07,623.00 3,96,825.00
3 c. Sugar 1,47,264.00 5,36,568.00
4 d. Co-generation 6,562.00 12,168.00
5 e. Distillery 27,469.00 1,15,137.00
6 f. Nutraceuticals 4,951.00 19,963.00
7 g. Consumer products 11,484.00 60,715.00
Total Segment Revenue 8,00,603.00 39,14,063.00
Less: Inter segment revenue 12,370.00 60,655.00
Revenue from operations 7,88,233.00 38,53,408.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 a. Nutrient and allied business 24,444.00 2,46,386.00
2 b. Crop protection 12,029.00 51,081.00
3 c. Sugar 7,004.00 5,409.00
4 d. Co-generation (485.00) (4,677.00)
5 e. Distillery 180.00 (1,379.00)
6 f. Nutraceuticals 766.00 1,873.00
7 g. Consumer products (3,265.00) (10,852.00)
Total Profit before tax 40,673.00 2,87,841.00
i. Finance cost 11,861.00 45,411.00
ii. Other Unallocable Expenditure net off Unallocable income 45,046.00 32,097.00
Profit before tax (16,234.00) 2,10,333.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 a. Nutrient and allied business 15,47,043.00 15,47,043.00
2 b. Crop protection 4,51,687.00 4,51,687.00
3 c. Sugar 2,03,477.00 2,03,477.00
4 d. Co-generation 16,811.00 16,811.00
5 e. Distillery 80,806.00 80,806.00
6 f. Nutraceuticals 27,014.00 27,014.00
7 g. Consumer products 11,821.00 11,821.00
Total Segment Asset 23,38,659.00 23,38,659.00
Un-allocable Assets 5,86,731.00 5,86,731.00
Net Segment Asset 29,25,390.00 29,25,390.00
4 Segment Liabilities
Segment Liabilities
1 a. Nutrient and allied business 9,01,758.00 9,01,758.00
2 b. Crop protection 1,16,739.00 1,16,739.00
3 c. Sugar 1,30,189.00 1,30,189.00
4 d. Co-generation 1,940.00 1,940.00
5 e. Distillery 6,208.00 6,208.00
6 f. Nutraceuticals 8,630.00 8,630.00
7 g. Consumer products 3,609.00 3,609.00
Total Segment Liabilities 11,69,073.00 11,69,073.00
Un-allocable Liabilities 2,64,359.00 2,64,359.00
Net Segment Liabilities 14,33,432.00 14,33,432.00
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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited 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 Remeasurement of defined benefit plans (871.00) (974.00)
2 Equity instruments through other comprehensive income 2,614.00 6,771.00
Total Amount of items that will not be reclassified to profit and loss 1,743.00 5,797.00
2 Income tax relating to items that will not be reclassified to profit or loss 133.00 736.00
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences on translation of foreign operations (383.00) 1,228.00
2 Fair value movement of cashflow hedge instrument (6,277.00) (9,046.00)
Total Amount of items that will be reclassified to profit and loss (6,660.00) (7,818.00)
4 Income tax relating to items that will be reclassified to profit or loss 442.00 447.00
5 Total Other comprehensive income (5,492.00) (3,204.00)



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 2,10,347.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 45,411.00
Adjustments for decrease (increase) in inventories (1,60,973.00)
Adjustments for decrease (increase) in trade receivables, current (8,001.00)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (9,068.00)
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 (47,302.00)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (77,646.00)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 19.00
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 76,307.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 46,372.00
Adjustments for provisions, current 4,375.22
Adjustments for provisions, non-current (1,942.00)
Adjustments for other financial liabilities, current 1,84,851.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains (5,827.00)
Adjustments for dividend income 296.00
Adjustments for interest income 22,415.00
Adjustments for share-based payments 664.00
Adjustments for fair value losses (gains) 9,760.00
Adjustments for undistributed profits of associates 14.00
Other adjustments for which cash effects are investing or financing cash flow (19,808.00)
Other adjustments to reconcile profit (loss) (130.00)
Other adjustments for non-cash items 5,333.24
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 19,670.46
Net cash flows from (used in) operations 2,30,017.46
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 75,866.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 1,54,151.46
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 30,782.52
Cash flows used in obtaining control of subsidiaries or other businesses 81,021.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 81,439.87
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 8,096.00
Purchase of property, plant and equipment 1,61,735.00
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 376.00
Interest received 18,573.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 2,48,977.13
Net cash flows from (used in) investing activities (17,391.22)
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 6,951.00
Proceeds from issuing shares 3,481.00
Proceeds from issuing other equity instruments 5,235.00
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 44,107.00
Repayments of borrowings 25,649.00
Payments of lease liabilities 10,268.00
Dividends paid 23,102.00
Interest paid 39,230.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (2,711.00)
Net cash flows from (used in) financing activities (55,088.00)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 81,672.24
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 99.00
Net increase (decrease) in cash and cash equivalents 81,771.24
Cash and cash equivalents cash flow statement at beginning of period 40,389.00
Cash and cash equivalents cash flow statement at end of period 1,22,160.24





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 Price water house chartered accountants LLP Yes 30-11-2026