Integrated Filing — IndAS



General information about company

Scrip Code 532851
NSE Symbol INSECTICID
MSEI Symbol NA
ISIN INE070I01018
Name of company Insecticides (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 28-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 16-04-2026
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 Single segment
Description of single segment Agro-chemicals
Start date and time of board meeting 28-05-2026   13:00:00
End date and time of board meeting 28-05-2026   16:15:00
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 42,625.96 2,14,000.98
Other income 473.19 1,170.88
Total income 43,099.15 2,15,171.86
2 Expenses
(a) Cost of materials consumed 24,666.46 1,20,019.64
(b) Purchases of stock-in-trade 5,156.55 16,957.82
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (83.68) 9,515.37
(d) Employee benefit expense 3,799.03 16,374.48
(e) Finance costs 431.96 1,687.93
(f) Depreciation, depletion and amortisation expense 944.09 3,549.59
(f) Other Expenses
1 Other expenses 6,528.01 28,428.84
Total other expenses 6,528.01 28,428.84
Total expenses 41,442.42 1,96,533.67
3 Total profit before exceptional items and tax 1,656.73 18,638.19
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,656.73 18,638.19
6 Tax expense
7 Current tax 101.13 4,381.27
8 Deferred tax 334.49 345.56
9 Total tax expenses 435.62 4,726.83
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 1,221.11 13,911.36
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 (50.12) 29.74
16 Total profit (loss) for period 1,170.99 13,941.10
17 Other comprehensive income net of taxes 240.27 222.65
18 Total Comprehensive Income for the period 1,411.26 14,163.75
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1,170.99 13,941.10
Total profit or loss, attributable to non-controlling interests 240.27 222.65
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 1,411.26 14,163.75
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 0.00
21 Details of equity share capital
Paid-up equity share capital 2,909.78 2,909.78
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 1,19,131.43
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 4.02 47.91
Diluted earnings (loss) per share from continuing operations 4.02 47.91
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 4.02 47.91
Diluted earnings (loss) per share from continuing and discontinued operations 4.02 47.91
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 Consolidated Financial Results have been published in accordance with Regulation 33 of the Securities and Exchange Board of India Listing Obligations and Disclosure Requirements Regulations 2015 as amended. The above results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on May 28 2026. The auditors of the company have carried out the audit of the same. The Audit Report along with Financial Results for the quarter and year ended March 31 2026 are available on the Stock Exchanges website at www.bseindia.com www.nseindia.com and on the Companys website www.insecticidesindia.com 2. The above Audited Consolidated Financial Results have been prepared in accordance with the Indian Accounting Standard Ind AS the provisions of the Companies Act, 2013 the Act as applicable and guidelines issued by the Securities and Exchange Board of India SEBI. The Ind AS are prescribed under Section 133 of the Act read with Rule 3 of the Companies Indian Accounting Standards Rules 2015 and subsequent amendments thereto. 3. The Company is in the business of manufacturing and distribution of Agro-Chemicals and accordingly has one business segment viz Agr o Chemicals comprising of Technical and Formulation. 4. The Board of Directors of Insecticides India Limited in its meeting held on August 09 2024 had approved the dissolution/ liquidation of its wholly owned subsidary IIL Overseas DMCC Dubai. IIL Overseas DMCC has filled the windupdissolution with DMCCA Office of the Registrar of Companies of Dubai Multi Commodities Centre Authority and dissolution is approved vide its letter dated September 19 2025. 5. The Government of India has consolidated 29 existing labour legislations into a united framework comprising four Labour Code viz Code on wages 2019 Code on Social Security 2020 Industrial Relation Code 2020 and Occupational Safety Health and Working Condition Code 2020 collectively referred to as the New Labour Codes These Codes have been made effective from November 21 2025. The corresponding all supporting rules under these codes are yet to be notified. The Group has estimated that there is no incremental liability due to implications of these laws to the consolidated financial statements. Further the Group continues to monitor the finalisation of Central State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect on the basis of such developments as needed. 6. The figures of the last quarter are the balancing figures between audited figures in respect of the full financial year up to 31 March 2026 and the unaudited published year to date figures up to 31 December 2025 being the date of the end of the third quarter of the financial year which were subjected to a limited review.



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 31,208.52
Capital work-in-progress 11,856.58
Investment property 307.45
Goodwill 0.00
Other intangible assets 803.44
Intangible assets under development 1,115.48
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 1,183.50
Non-current financial assets
Non-current investments 1,230.16
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets
1 Other non-current financial assets 430.31
Total of other non-current financial assets 430.31
Total non-current financial assets 1,660.47
Deferred tax assets (net) 501.03
Other non-current assets
1 Other non-current assets 6,603.29
Total of other non-current assets 6,603.29
Total non-current assets 55,239.76
2 Current assets
Inventories 78,021.28
Current financial asset
Current investments 444.76
Trade receivables, current 48,697.20
Cash and cash equivalents 8,722.64
Bank balance other than cash and cash equivalents 16.77
Loans, current 26.87
Other current financial assets
Total of other current financial assets 1,318.15
Total current financial assets 59,226.39
Current tax assets (net) 0.00
Other current assets
1 Other current assets 7,530.57
Total of other current assets 7,530.57
Total current assets 1,44,778.24
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 2,00,018.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 2,909.78
Other equity 1,19,131.43
Total equity attributable to owners of parent 1,22,041.21
Non controlling interest 0.00
Total equity 1,22,041.21
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 1,878.23
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 0.00
Total Trade payable 0.00
Other non-current financial liabilities
1 Other non-current financial liabilities 900.40
Total of other non-current financial liabilities 900.40
Total non-current financial liabilities 2,778.63
Provisions, non-current 305.58
Deferred tax liabilities (net) 852.89
Deferred government grants, Non-current 0.00
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 3,937.10
Current liabilities
Current financial liabilities
Borrowings, current 12,550.44
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 6,982.87
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 36,943.45
Total Trade payable 43,926.32
Other current financial liabilities
1 Other current financial liabilities 4,846.95
Total of other current financial liabilities 4,846.95
Total current financial liabilities 61,323.71
Other current liabilities 12,297.27
1 Other current liabilities 12,297.27
Total of other current liabilities 12,297.27
Provisions, current 418.71
Current tax liabilities (Net) 0.00
Deferred government grants, Current 0.00
Total current liabilities 74,039.69
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 77,976.79
Total equity and liabilites 2,00,018.00
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)
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 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 Changes in fair value of FVTOCI equity instruments 328.86 407.98
2 Remeasurement of net defined benefit plans (17.49) (122.49)
3 Share of Other comprehensive income of joint venture accounted for using equity method 1.50 1.86
4 Income tax relating to these items (72.60) (64.70)
Total Amount of items that will not be reclassified to profit and loss 240.27 222.65
2 Income tax relating to items that will not be reclassified to profit or loss 0.00 0.00
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 240.27 222.65



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 18,638.19
Adjustments for reconcile profit (loss)
Adjustments for finance costs 1,687.93
Adjustments for decrease (increase) in inventories 10,603.27
Adjustments for decrease (increase) in trade receivables, current (10,126.84)
Adjustments for decrease (increase) in trade receivables, non-current (1.86)
Adjustments for decrease (increase) in other current assets 334.84
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current (50.48)
Adjustments for other financial assets, current (524.11)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (7,476.68)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities (767.10)
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 3,549.59
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current (432.28)
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 427.02
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 26.00
Adjustments for interest income 26.08
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 0.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow (175.58)
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 0.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (3,004.36)
Net cash flows from (used in) operations 15,633.83
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 5,609.19
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 10,024.64
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 0.00
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 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 203.46
Purchase of property, plant and equipment 9,459.17
Proceeds from sales of investment property 558.88
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 10.89
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 34.42
Interest received 26.08
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) investing activities (8,647.22)
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 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 5,621.90
Repayments of borrowings 1,327.58
Payments of lease liabilities 279.00
Dividends paid 581.96
Interest paid 1,680.84
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities 1,752.52
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 3,129.94
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents 3,129.94
Cash and cash equivalents cash flow statement at beginning of period 5,592.70
Cash and cash equivalents cash flow statement at end of period 8,722.64





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 S S Kothari Mehta & Co., LLP Yes 31-08-2028
2 Devesh Parekh & Co Yes 29-02-2028