Integrated Filing — IndAS



General information about company

Scrip Code 507438
NSE Symbol IFBAGRO
MSEI Symbol NA
ISIN INE076C01018
Name of company IFB AGRO INDUSTRIES LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 27-07-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 10-07-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First 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
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 27-07-2026   11:45:00
End date and time of board meeting 27-07-2026   16:15:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 52,077.00 52,077.00
Other income 515.00 515.00
Total income 52,592.00 52,592.00
2 Expenses
(a) Cost of materials consumed 25,732.00 25,732.00
(b) Purchases of stock-in-trade 6,055.00 6,055.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (4,029.00) (4,029.00)
(d) Employee benefit expense 2,225.00 2,225.00
(e) Finance costs 151.00 151.00
(f) Depreciation, depletion and amortisation expense 926.00 926.00
(f) Other Expenses
1 Other Expenses 6,625.00 6,625.00
2 Excise duty on sale of goods 12,324.00 12,324.00
Total other expenses 18,949.00 18,949.00
Total expenses 50,009.00 50,009.00
3 Total profit before exceptional items and tax 2,583.00 2,583.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 2,583.00 2,583.00
6 Tax expense
7 Current tax 446.00 446.00
8 Deferred tax 102.00 102.00
9 Total tax expenses 548.00 548.00
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 2,035.00 2,035.00
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 2,035.00 2,035.00
17 Other comprehensive income net of taxes 579.00 579.00
18 Total Comprehensive Income for the period 2,614.00 2,614.00
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
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 21.72 21.72
Diluted earnings (loss) per share from continuing operations 21.72 21.72
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 21.72 21.72
Diluted earnings (loss) per share from continuing and discontinued operations 21.72 21.72
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. These unaudited consolidated 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 generaly accepted in India. These financial results are in compliance with the presentation and disclosure requirements of the Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulation, 2015, as amended (the Listing Regulations) including relevant circulars issued by the SEBI. These financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 27 July 2026. 2. The Statutory Auditors of the Group have carried out a limited review of these financial results for the three months ended 30 June 2026 and expressed an unmodified conclusion thereon. 3. The figures for the three months ended 31 March 2026 are the balancing figures between audited figures in respect of full financial year and the year to date published figures upto the nine months ended 31 December 2025, which were subjected to limited review. 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. The unaudited consolidated financial results of the Group for the three months ended 30 June 2026 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


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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
Whether results are audited or unaudited Unaudited Unaudited
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 28,761.00 28,761.00
2 Marine 23,365.00 23,365.00
Total Segment Revenue 52,126.00 52,126.00
Less: Inter segment revenue 49.00 49.00
Revenue from operations 52,077.00 52,077.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Spirit, spirituous beverages and allied products 3,656.00 3,656.00
2 Marine (770.00) (770.00)
Total Profit before tax 2,886.00 2,886.00
i. Finance cost 151.00 151.00
ii. Other Unallocable Expenditure net off Unallocable income 152.00 152.00
Profit before tax 2,583.00 2,583.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Spirit, spirituous beverages and allied products 25,973.00 25,973.00
2 Marine 34,494.00 34,494.00
Total Segment Asset 60,467.00 60,467.00
Un-allocable Assets 36,802.00 36,802.00
Net Segment Asset 97,269.00 97,269.00
4 Segment Liabilities
Segment Liabilities
1 Spirit, spirituous beverages and allied products 4,367.00 4,367.00
2 Marine 11,987.00 11,987.00
Total Segment Liabilities 16,354.00 16,354.00
Un-allocable Liabilities 10,971.00 10,971.00
Net Segment Liabilities 27,325.00 27,325.00
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) .



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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
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 677.00 677.00
Total Amount of items that will not be reclassified to profit and loss 677.00
2 Income tax relating to items that will not be reclassified to profit or loss 99.00 99.00
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 (1.00) (1.00)
5 Total Other comprehensive income 579.00 579.00