Integrated Filing — IndAS



General information about company

Scrip Code 507438
NSE Symbol IFBAGRO
MSEI Symbol NOTLISTED
ISIN INE076C01018
Name of company IFB AGRO INDUSTRIES 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 11-05-2026
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 28-05-2026   11:45:00
End date and time of board meeting 28-05-2026   17:15:00
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 49,210.00 1,91,157.00
Other income 380.00 2,032.00
Total income 49,590.00 1,93,189.00
2 Expenses
(a) Cost of materials consumed 17,999.00 79,425.00
(b) Purchases of stock-in-trade 3,078.00 18,254.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 4,647.00 (723.00)
(d) Employee benefit expense 2,081.00 7,586.00
(e) Finance costs 158.00 460.00
(f) Depreciation, depletion and amortisation expense 1,110.00 3,504.00
(f) Other Expenses
1 Other Expenses 6,714.00 25,892.00
2 Excise duty on sale of goods 12,411.00 50,709.00
Total other expenses 19,125.00 76,601.00
Total expenses 48,198.00 1,85,107.00
3 Total profit before exceptional items and tax 1,392.00 8,082.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,392.00 8,082.00
6 Tax expense
7 Current tax 731.00 2,848.00
8 Deferred tax (269.00) (414.00)
9 Total tax expenses 462.00 2,434.00
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 930.00 5,648.00
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 930.00 5,648.00
17 Other comprehensive income net of taxes 388.00 746.00
18 Total Comprehensive Income for the period 1,318.00 6,394.00
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 937.00 937.00
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 66,393.00
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 9.94 60.3
Diluted earnings (loss) per share from continuing operations 9.94 60.3
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 9.94 60.3
Diluted earnings (loss) per share from continuing and discontinued operations 9.94 60.3
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. These audited consolidated annual financial results (‘financial results’) have been prepared in accordance with applicable Accounting Standards i.e., Indian Accounting Standards ('Ind AS') notified under the Companies (Indian Accounting Standards) Rules, 2015 (as amended) and other accounting principles generally accepted in India and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended). These financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meeting on 28 May 2026. 2. The Statutory Auditors of the Holding Company have audited the financial results for the year ended 31 March 2026 and have issued an unmodified opinion thereon. The same is being filed with the stock exchanges along with the above financial results. 3. The figures for the quarter ended 31 March 2026 and 31 March 2025 are the balancing figures between audited figures in respect of full financial year and the year-to-date figures upto the end of the third quarter, which were subject to limited review by the statutory auditors. 4. Due to seasonal nature of Marine business, the results of the current quarter are not strictly comparable to those of corresponding previous quarter. 5. With effect from 01 August 2025, the Holding Company has acquired the commercial compound shrimp feed and freshwater fish feed business undertaking in India (including the manufacturing facilities located at Vijayawada & Rajahmundry, Andhra Pradesh) from Cargill India Private Limited, as a going concern on a slump sale basis, vide the Business Transfer Agreement dated 30 May 2025. The Holding Company has determined fair values of the identified assets and liabilities for the purpose of accounting as per the principles of Ind AS 103 - Business Combination and has accordingly concluded the purchase price allocation as at the effective date to appropriately reflect the fair values so determined. Consequently, the results of current quarter/ period are not comparable with the previous/corresponding previous quarter/ period. 6. The Board of Directors of the Holding Company at its meeting dated 11 November 2024 had approved the proposal to close its wholly owned subsidiary, IFB Agro Marine FZE, UAE. The necessary formalities in this regard have been concluded and the said entity was closed with effect from 25 September 2025. 7. The above audited consolidated financial results of the Group are available on the Holding Company's website www.ifbagro.in. and at www.nseindia.com and www.bseindia.com



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 24,566.00
Capital work-in-progress 403.00
Investment property 2.00
Goodwill 0.00
Other intangible assets 0.00
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 13,684.00
Trade receivables, non-current
Loans, non-current 0.00
Other non-current financial assets
1 Other non-current assets 1,048.00
2 Other financial assets 304.00
Total of other non-current financial assets 1,352.00
Total non-current financial assets 15,036.00
Deferred tax assets (net)
Other non-current assets
Total of other non-current assets
Total non-current assets 40,007.00
2 Current assets
Inventories 16,224.00
Current financial asset
Current investments 0.00
Trade receivables, current 9,382.00
Cash and cash equivalents 17,562.00
Bank balance other than cash and cash equivalents 899.00
Loans, current 23.00
Other current financial assets
Total of other current financial assets 136.00
Total current financial assets 28,002.00
Current tax assets (net)
Other current assets
1 Other current assets 2,998.00
Total of other current assets 2,998.00
Total current assets 47,224.00
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 87,231.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 937.00
Other equity 66,393.00
Total equity attributable to owners of parent 67,330.00
Non controlling interest
Total equity 67,330.00
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 6,585.00
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 Other non-current financial liabilities 347.00
Total of other non-current financial liabilities 347.00
Total non-current financial liabilities 6,932.00
Provisions, non-current 505.00
Deferred tax liabilities (net) 1,538.00
Deferred government grants, Non-current
Other non-current liabilities
1 Other non-current liabilities 20.00
Total of other non-current liabilities 20.00
Total non-current liabilities 8,995.00
Current liabilities
Current financial liabilities
Borrowings, current 779.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 1,418.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 3,840.00
Total Trade payable 5,258.00
Other current financial liabilities
1 Other current financial liabilities 3,502.00
Total of other current financial liabilities 3,502.00
Total current financial liabilities 9,539.00
Other current liabilities 810.00
1 Other current liabilities 810.00
Total of other current liabilities 810.00
Provisions, current 151.00
Current tax liabilities (Net) 406.00
Deferred government grants, Current
Total current liabilities 10,906.00
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 19,901.00
Total equity and liabilites 87,231.00
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 Spirit, spirituous beverages and allied products 29,322.00 1,18,388.00
2 Marine 19,921.00 72,948.00
Total Segment Revenue 49,243.00 1,91,336.00
Less: Inter segment revenue 33.00 179.00
Revenue from operations 49,210.00 1,91,157.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Spirit, spirituous beverages and allied products 3,011.00 11,686.00
2 Marine (905.00) (1,702.00)
Total Profit before tax 2,106.00 9,984.00
i. Finance cost 158.00 460.00
ii. Other Unallocable Expenditure net off Unallocable income 556.00 1,442.00
Profit before tax 1,392.00 8,082.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Spirit, spirituous beverages and allied products 24,863.00 24,863.00
2 Marine 27,154.00 27,154.00
Total Segment Asset 52,017.00 52,017.00
Un-allocable Assets 35,214.00 35,214.00
Net Segment Asset 87,231.00 87,231.00
4 Segment Liabilities
Segment Liabilities
1 Spirit, spirituous beverages and allied products 4,456.00 4,456.00
2 Marine 5,207.00 5,207.00
Total Segment Liabilities 9,663.00 9,663.00
Un-allocable Liabilities 10,238.00 10,238.00
Net Segment Liabilities 19,901.00 19,901.00
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 Changes in fair value of equity instruments (114.00) 284.00
2 Remeasurements of post-employment benefit obligations (19.00) (19.00)
Total Amount of items that will not be reclassified to profit and loss (133.00) 265.00
2 Income tax relating to items that will not be reclassified to profit or loss (517.00) (457.00)
3 Amount of items that will be reclassified to profit and loss
1 Exchange difference in translating the financial statement of foreign operations 4.00 24.00
Total Amount of items that will be reclassified to profit and loss 4.00 24.00
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 388.00 746.00



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 8,082.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 460.00
Adjustments for decrease (increase) in inventories (1,695.00)
Adjustments for decrease (increase) in trade receivables, current 14.00
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 43.00
Adjustments for other financial assets, current (60.00)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 2,453.00
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 3,504.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 186.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current (266.00)
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains (26.00)
Adjustments for dividend income 0.00
Adjustments for interest income 78.00
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) (789.00)
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) (150.00)
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) 3,596.00
Net cash flows from (used in) operations 11,678.00
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 2,396.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 9,282.00
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 36.00
Purchase of property, plant and equipment 2,419.00
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 0.00
Interest received 79.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (13,766.00)
Net cash flows from (used in) investing activities (16,070.00)
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 7,364.00
Repayments of borrowings 500.00
Payments of lease liabilities 0.00
Dividends paid 0.00
Interest paid 448.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (9.00)
Net cash flows from (used in) financing activities 6,407.00
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (381.00)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 24.00
Net increase (decrease) in cash and cash equivalents (357.00)
Cash and cash equivalents cash flow statement at beginning of period 17,919.00
Cash and cash equivalents cash flow statement at end of period 17,562.00





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