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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 11-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 21-07-2026
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 Single segment
Description of single segment Agro-chemicals
Start date and time of board meeting 11-08-2026   12:00:00
End date and time of board meeting 11-08-2026   14:30:00
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 61,152.31 61,152.31
Other income 534.39 534.39
Total income 61,686.70 61,686.70
2 Expenses
(a) Cost of materials consumed 35,829.21 35,829.21
(b) Purchases of stock-in-trade 10,696.38 10,696.38
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (4,689.62) (4,689.62)
(d) Employee benefit expense 4,733.65 4,733.65
(e) Finance costs 469.19 469.19
(f) Depreciation, depletion and amortisation expense 971.25 971.25
(f) Other Expenses
1 Other Expenses 7,821.67 7,821.67
Total other expenses 7,821.67 7,821.67
Total expenses 55,831.73 55,831.73
3 Total profit before exceptional items and tax 5,854.97 5,854.97
4 Exceptional items 0.00 0.00
5 Total profit before tax 5,854.97 5,854.97
6 Tax expense
7 Current tax 1,651.76 1,651.76
8 Deferred tax (157.15) (157.15)
9 Total tax expenses 1,494.61 1,494.61
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 4,360.36 4,360.36
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 27.08 27.08
16 Total profit (loss) for period 4,387.44 4,387.44
17 Other comprehensive income net of taxes (159.83) (159.83)
18 Total Comprehensive Income for the period 4,227.61 4,227.61
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 4,387.44 4,387.44
Total profit or loss, attributable to non-controlling interests 0.00 0.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 4,227.61 4,227.61
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
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 15.08 15.08
Diluted earnings (loss) per share from continuing operations 15.08 15.08
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 15.08 15.08
Diluted earnings (loss) per share from continuing and discontinued operations 15.08 15.08
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 Unaudited 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 and recommended by the Audit Committee and approved by the Board of Directors at their meeting held on August 11 2026. The Statutory Auditors have carried out a limited review of financial results. The Limited Review Report and Quarterly Financial Results are available on the Stock Exchange website at www.bseindia.com www.nseindia.com and on the Companys website www.insecticidesindia.com. 2 The above Unaudited 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 Agro-Chemicals comprising of Technical & 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 windup dissolution 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 figures of the quarter ended March 31 2026 are the balancing figures between the audited figures in respect of the full financial year up to March 31 2026 and the unaudited published year-to-date figures up to December 31 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


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 Changes in fair value of FVTOCI equity instruments (177.10) (177.10)
2 Remeasurement of net defined benefit plans (31.25) (31.25)
3 Share of Other comprehensive income of joint venture accounted for using equity method (0.80) (0.80)
Total Amount of items that will not be reclassified to profit and loss (209.15)
2 Income tax relating to items that will not be reclassified to profit or loss (49.32) (49.32)
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 (159.83) (159.83)