Integrated Filing — IndAS



General information about company

Scrip Code 524342
NSE Symbol INDOBORAX
MSEI Symbol NOTLISTED
ISIN INE803D01021
Name of company INDO BORAX & CHEMICALS 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 10-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 04-08-2026
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 Single segment
Description of single segment Manufacturer of Chemicals
Start date and time of board meeting 10-08-2026   11:45:00
End date and time of board meeting 10-08-2026   13:25:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification 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 01-04-2026 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 7,035.61 7,035.61
Other income 255.61 255.61
Total income 7,291.22 7,291.22
2 Expenses
(a) Cost of materials consumed 3,518.02 3,518.02
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (20.31) (20.31)
(d) Employee benefit expense 512.45 512.45
(e) Finance costs 4.89 4.89
(f) Depreciation, depletion and amortisation expense 30.64 30.64
(f) Other Expenses
1 Other Expenses 1,045.50 1,045.50
Total other expenses 1,045.50 1,045.50
Total expenses 5,091.19 5,091.19
3 Total profit before exceptional items and tax 2,200.03 2,200.03
4 Exceptional items 0.00 0.00
5 Total profit before tax 2,200.03 2,200.03
6 Tax expense
7 Current tax 579.40 579.40
8 Deferred tax (4.77) (4.77)
9 Total tax expenses 574.63 574.63
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 1,625.40 1,625.40
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 1,625.40 1,625.40
17 Other comprehensive income net of taxes 238.94 238.94
18 Total Comprehensive Income for the period 1,864.34 1,864.34
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 320.90 320.90
Face value of equity share capital 1 1
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 5.07 5.07
Diluted earnings (loss) per share from continuing operations 5.07 5.07
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 5.07 5.07
Diluted earnings (loss) per share from continuing and discontinued operations 5.07 5.07
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 results were reviewed and recommended by the Audit Committee and approved by the Board of Directors at its meeting held on 10th August , 2026. The same have also been subjected to Limited Review by the Statutory Auditors. 2. The Board of Directors, at its meeting held on July 21, 2026, approved the Scheme of Amalgamation of its wholly owned subsidiary, Indoborax Infrastructure Private Limited, with the Company, subject to the requisite statutory and regulatory approvals, including the approval of the Hon'ble National Company Law Tribunal (NCLT). 3. The Company has only one segment of activity namely Manufacturing and selling of Chemicals, the disclosure requirement of the Indian Accounting Standard (AS) 108 Operating Segment notified under Section 133 of the Companies Act, 2013 read with Rule 7 of the Companies (Accounts) Rule, 2014 are not applicable. 4. The figures of the previous year have been regrouped /rearranged, wherever considered necessary, to make them comparable with the figures for the current year. 5. The figures of the last quarter ended March 31,2026 are the balancing figures between audited figures in respect of Full Financial year and unaudited published year-to-date figures upto third quarter ended December 31, 2025. 6. The Standalone and Consolidated results of the Company are available on the Company's website www.indoborax.com and also available on the websites of the BSE Ltd and National Stock Exchange of India Ltd.



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)
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 01-04-2026 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 Valuation of investment at market value as at 30th June, 2026 295.18 295.18
2 Acturial valuation of Employee Benefit (20.55) (20.55)
Total Amount of items that will not be reclassified to profit and loss 274.63
2 Income tax relating to items that will not be reclassified to profit or loss 35.69 35.69
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 238.94 238.94





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Unaudited
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 Bohara & Co Yes 31-03-2027