Integrated Filing — IndAS
General information about company
| Scrip Code |
544046 |
| NSE Symbol |
INOXINDIA |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE616N01034 |
| Name of company |
INOX 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 |
12-05-2026 |
| 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 |
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 |
MANUFACTURER OF CYROGENIC TANKS |
| Start date and time of board meeting |
12-05-2026 16:30:00 |
| End date and time of board meeting |
12-05-2026 16:55:00 |
| 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 |
46,065.35 |
1,58,706.29 |
|
Other income |
1,458.86 |
4,518.92 |
|
Total income |
47,524.21 |
1,63,225.21 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
20,413.32 |
66,269.02 |
| (b) |
Purchases of stock-in-trade |
1,447.69 |
1,447.69 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
(999.88) |
2,019.44 |
| (d) |
Employee benefit expense |
3,817.30 |
14,592.27 |
| (e) |
Finance costs |
351.01 |
923.11 |
| (f) |
Depreciation, depletion and amortisation expense
|
902.07 |
3,361.55 |
| (f) |
Other Expenses |
| 1 |
Contract Labour Charges at factory |
3,696.24 |
12,047.43 |
| 2 |
Consumption of Stores and Spares (including consumables) |
2,160.21 |
7,145.86 |
| 3 |
Freight and forwarding expense |
1,177.15 |
3,973.02 |
| 4 |
Legal & Professional Expenses |
494.03 |
2,922.13 |
| 5 |
Travelling & Conveyance |
525.31 |
2,078.70 |
| 6 |
Material Testing, Inspection and Certification Charges |
515.88 |
1,804.68 |
| 7 |
Site Erection Expenses - Manpower and other charges |
541.95 |
1,587.27 |
| 8 |
Power and fuel |
414.57 |
1,435.74 |
| 9 |
Sales Commission |
847.86 |
1,429.27 |
| 10 |
Miscellaneous Expenses |
1,548.03 |
5,669.44 |
|
Total other expenses |
11,921.23 |
40,093.54 |
|
Total expenses |
37,852.74 |
1,28,706.62 |
| 3 |
Total profit before exceptional items and tax |
9,671.47 |
34,518.59 |
| 4 |
Exceptional items |
320.65 |
(327.91) |
| 5 |
Total profit before tax |
9,992.12 |
34,190.68 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
2,523.36 |
8,493.67 |
| 8 |
Deferred tax |
(54.95) |
(91.83) |
| 9 |
Total tax expenses |
2,468.41 |
8,401.84 |
| 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 |
7,523.71 |
25,788.84 |
| 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 |
7,523.71 |
25,788.84 |
| 17 |
Other comprehensive income net of taxes |
(107.43) |
32.58 |
| 18 |
Total Comprehensive Income for the period |
7,416.28 |
25,821.42 |
| 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 |
1,815.27 |
1,815.27 |
|
Face value of equity share capital |
2 |
2 |
| 27 |
Details of debt securities |
|
| 22 |
Reserves excluding revaluation reserve |
|
1,09,945.58 |
| 23 |
Earnings per share |
|
| i |
Earnings per equity share for continuing operations |
|
|
Basic earnings (loss) per share from continuing operations |
8.29 |
28.41 |
|
Diluted earnings (loss) per share from continuing operations |
8.27 |
28.33 |
| 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 |
8.29 |
28.41 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
8.27 |
28.33 |
| 24 |
Debt equity ratio |
0.0600 |
0.0600 |
| 25 |
Debt service coverage ratio |
21.5400 |
22.6500 |
| 26 |
Interest service coverage ratio |
29.5500 |
38.0700 |
| 27 |
Disclosure of notes on financial results |
|
Remarks
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 |
41,943.93 |
|
Capital work-in-progress |
424.67 |
|
Investment property |
0.00 |
|
Goodwill |
0.00 |
|
Other intangible assets |
881.02 |
|
Intangible assets under development |
0.00 |
|
Biological assets other than bearer plants |
0.00 |
|
Investments accounted for using equity method |
0.00 |
|
Non-current financial assets |
|
|
Non-current investments |
15.75 |
|
Trade receivables, non-current |
0.00 |
|
Loans, non-current |
43.91 |
|
Other non-current financial assets |
|
| 1 |
Other Financial Assets |
803.82 |
| 2 |
Other Non-Current Assets |
393.78 |
|
Total of other non-current financial assets |
1,197.60 |
|
Total non-current financial assets |
1,257.26 |
|
Deferred tax assets (net) |
398.69 |
|
Other non-current assets |
|
| 1 |
Income Tax Assets (Net) |
55.11 |
|
Total of other non-current assets |
55.11 |
|
Total non-current assets |
44,960.68 |
| 2 |
Current assets |
|
|
Inventories |
47,818.20 |
|
Current financial asset |
|
|
Current investments |
29,687.38 |
|
Trade receivables, current |
31,286.37 |
|
Cash and cash equivalents |
1,602.69 |
|
Bank balance other than cash and cash equivalents |
743.40 |
|
Loans, current |
66.04 |
|
Other current financial assets |
|
|
Total of other current financial assets |
44,256.81 |
|
Total current financial assets |
1,07,642.69 |
|
Current tax assets (net) |
|
|
Other current assets |
|
|
Total of other current assets |
|
|
Total current assets |
1,55,460.89 |
| 3 |
Non-current assets classified as held for sale |
1,163.68 |
| 4 |
Regulatory deferral account debit balances and related deferred tax Assets |
|
|
Total assets |
2,01,585.25 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
1,815.27 |
|
Other equity |
1,09,945.58 |
|
Total equity attributable to owners of parent |
1,11,760.85 |
|
Non controlling interest |
|
|
Total equity |
1,11,760.85 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
0.00 |
|
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 |
Lease Liabilities |
892.07 |
| 2 |
Other Financial Liabilities |
1.13 |
|
Total of other non-current financial liabilities |
893.20 |
|
Total non-current financial liabilities |
893.20 |
|
Provisions, non-current |
0.00 |
|
Deferred tax liabilities (net) |
1,449.52 |
|
Deferred government grants, Non-current |
0.00 |
|
Other non-current liabilities |
|
|
Total of other non-current liabilities |
|
|
Total non-current liabilities |
2,342.72 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
6,950.00 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
4,533.12 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
11,043.25 |
|
Total Trade payable |
15,576.37 |
|
Other current financial liabilities |
|
| 1 |
Lease Liabilities |
261.97 |
| 2 |
Other Financial Liabilities |
4,926.71 |
|
Total of other current financial liabilities |
5,188.68 |
|
Total current financial liabilities |
27,715.05 |
|
Other current liabilities |
52,740.70 |
| 1 |
Contract Liabilities |
3,140.58 |
| 2 |
Other Current Liabilities |
49,600.12 |
|
Total of other current liabilities |
52,740.70 |
|
Provisions, current |
6,294.07 |
|
Current tax liabilities (Net) |
731.86 |
|
Deferred government grants, Current |
|
|
Total current liabilities |
87,481.68 |
| 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 |
89,824.40 |
|
Total equity and liabilites |
2,01,585.25 |
|
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 |
Re-measurement Gain/(Loss) on Defined Benefit Plans |
(169.02) |
(40.09) |
|
Total Amount of items that will not be reclassified to profit and loss |
(169.02) |
(40.09) |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
(42.54) |
(10.09) |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Net gain/(loss) due to Foreign Currency Translation differences |
19.05 |
62.58 |
|
Total Amount of items that will be reclassified to profit and loss |
19.05 |
62.58 |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
0.00 |
0.00 |
| 5 |
Total Other comprehensive income |
(107.43) |
32.58 |
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 |
34,190.68 |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
923.11 |
|
Adjustments for decrease (increase) in inventories |
808.81 |
|
Adjustments for decrease (increase) in trade receivables, current |
(6,711.01) |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
0.00 |
|
Adjustments for decrease (increase) in other current assets |
(21,308.74) |
|
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 |
0.00 |
|
Adjustments for other bank balances |
0.00 |
|
Adjustments for increase (decrease) in trade payables, current |
1,785.32 |
|
Adjustments for increase (decrease) in trade payables, non-current |
0.00 |
|
Adjustments for increase (decrease) in other current liabilities |
6,819.93 |
|
Adjustments for increase (decrease) in other non-current liabilities
|
0.00 |
|
Adjustments for depreciation and amortisation expense |
3,361.55 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
0.00 |
|
Adjustments for provisions, current |
0.00 |
|
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 |
319.89 |
|
Adjustments for dividend income |
0.00 |
|
Adjustments for interest income |
106.82 |
|
Adjustments for share-based payments |
385.44 |
|
Adjustments for fair value losses (gains) |
(1,470.94) |
|
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) |
8.63 |
|
Other adjustments for non-cash items |
716.42 |
|
Share of profit and loss from partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Total adjustments for reconcile
profit (loss) |
(14,468.41) |
|
Net cash flows from (used in)
operations |
19,722.27 |
|
Dividends received |
0.00 |
|
Interest paid |
0.00 |
|
Interest received |
0.00 |
|
Income taxes paid (refund) |
8,057.52 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
operating activities |
11,664.75 |
|
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 |
0.00 |
|
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 |
24.95 |
|
Purchase of property, plant and equipment |
10,591.63 |
|
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 |
21,685.19 |
|
Purchase of other long-term assets |
23,200.00 |
|
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 |
111.57 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
998.68 |
|
Net cash flows from (used in)
investing activities |
(10,971.24) |
|
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 |
3,640.03 |
|
Repayments of borrowings |
0.00 |
|
Payments of lease liabilities |
343.91 |
|
Dividends paid |
1,815.27 |
|
Interest paid |
901.39 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
(40.64) |
|
Net cash flows from (used in)
financing activities |
538.82 |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
1,232.33 |
|
Effect of exchange rate changes
on cash and cash equivalents |
|
|
Effect of exchange rate changes on cash and cash equivalents |
18.90 |
|
Net increase (decrease) in cash
and cash equivalents |
1,251.23 |
|
Cash and cash equivalents cash flow statement at beginning of period
|
351.46 |
|
Cash and cash equivalents cash
flow statement at end of period |
1,602.69 |
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 |
SRBC & Co LLP |
Yes |
28-02-2029 |