Integrated Filing — IndAS



General information about company

Scrip Code 544364
NSE Symbol BAJAJINDEF
MSEI Symbol NOTLISTED
ISIN INE0O9T01021
Name of company INDEF MANUFACTURING 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 12-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 06-08-2026
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 Standalone
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 Material Handeling Equipment
Start date and time of board meeting 12-08-2026   15:00:00
End date and time of board meeting 12-08-2026   16:50:00
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
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
No such default during the half year. Thus 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 Standalone Standalone
1 Income
Revenue from operations 2,823.70 2,823.70
Other income 913.40 913.40
Total income 3,737.10 3,737.10
2 Expenses
(a) Cost of materials consumed 1,627.47 1,627.47
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (103.22) (103.22)
(d) Employee benefit expense 717.29 717.29
(e) Finance costs 4.29 4.29
(f) Depreciation, depletion and amortisation expense 117.02 117.02
(f) Other Expenses
1 Other Expenses 701.57 701.57
Total other expenses 701.57 701.57
Total expenses 3,064.42 3,064.42
3 Total profit before exceptional items and tax 672.68 672.68
4 Exceptional items 0.00 0.00
5 Total profit before tax 672.68 672.68
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax 88.86 88.86
9 Total tax expenses 88.86 88.86
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 583.82 583.82
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 583.82 583.82
17 Other comprehensive income net of taxes 2.81 2.81
18 Total Comprehensive Income for the period 586.63 586.63
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 320.00 320.00
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 1.82 1.82
Diluted earnings (loss) per share from continuing operations 1.82 1.82
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 1.82 1.82
Diluted earnings (loss) per share from continuing and discontinued operations 1.82 1.82
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) NOTES TO UNAUDITED STANDALONE AND CONSOLIDATED FINANCIAL RESULTS FOR THE QUARTER ENDED JUNE 30 2026 1 The above Standalone and Consolidated Financial Results have been prepared in accordance with the Indian Accounting Standards Ind AS prescribed under Section 133 of the Companies Act 2013 read with the relevant rules issued thereunder and other accounting principles generally accepted in India These results have been reviewed and recommended by the Audit Committee and approved by the Board of Directors at its meeting held on August 12 2026 pursuant to Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements Regulations 2015 as amended 2 The Company operates in a single reportable segment namely Material Handling Equipment Accordingly the disclosure requirements under Indian Accounting Standard Ind AS 108 Operating Segments are not applicable 3 Exceptional items comprise the following Impact of Labour Codes on Employee Benefits Standalone Quarter ended June 30 2026 NIL Year ended March 31 2026 22 76 Quarter ended June 30 2025 NIL Consolidated Year ended March 31 2026 61 44 Quarter ended June 30 2026 NIL Year ended March 31 2026 22 76 Quarter ended June 30 2025 NIL Year ended March 31 2026 61 65 4 The figures for the quarter ended March 31 2026 represent the balancing figures between the audited figures for the full financial year and the reviewed year to date figures up to the third quarter of the relevant financial year 5 Previous period figures have been appropriately regrouped reclassified wherever necessary 6 These standalone and consolidated financial results are available on the Companys website viz www indef com and on the websites of BSE www bseindia com and NSE www nseindia 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 Standalone Standalone
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 Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss (3.75) (3.75)
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 0.94 0.94
5 Total Other comprehensive income 2.81 2.81