Integrated Filing — IndAS

General information about company
Scrip Code	543932
NSE Symbol	IDEAFORGE
MSEI Symbol	NOTLISTED
ISIN	INE349Y01013
Name of company	ideaForge Technology Limited
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	08-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	28-Apr-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth 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	Audited
Segment Reporting	Single segment
Description of single segment	Operating Segment
Start date and time of board meeting	08-May-2025   18:00:00
End date and time of board meeting	08-May-2025   19:45:00
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
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Unaudited	Audited
D	Nature of report standalone or consolidated	Consolidated	Consolidated
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	203100000	1612160000
	Other income	44300000	211600000
	Total income	247400000	1823760000
2	Expenses
(a)	Cost of materials consumed	180140000	981880000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-49860000	98520000
(d)	Employee benefit expense	135160000	516640000
(e)	Finance costs	2510000	15300000
(f)	Depreciation, depletion and amortisation expense	80260000	293350000
(f)	Other Expenses
1	Other Expenses	156110000	542020000
	Total other expenses	156110000	542020000
	Total expenses	504320000	2447710000
3	Total profit before exceptional items and tax	-256920000	-623950000
4	Exceptional items	0	0
5	Total profit before tax	-256920000	-623950000
6	Tax expense
7	Current tax	0	0
8	Deferred tax	150000	-1170000
9	Total tax expenses	150000	-1170000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	-257070000	-622780000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	-257070000	-622780000
17	Other comprehensive income net of taxes	-2180000	-2320000
18	Total Comprehensive Income for the period	-259250000	-625100000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	0	0
	Total profit or loss, attributable to non-controlling interests	0	0
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	-2180000	-2320000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
21	Details of equity share capital
	Paid-up equity share capital	430800000	430800000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		6177070000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	-5.92	-14.41
	Diluted earnings (loss) per share from continuing operations	-5.9	-14.41
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	-5.92	-14.41
	Diluted earnings (loss) per share from continuing and discontinued operations	-5.9	-14.41
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	276350000
	Capital work-in-progress	42730000
	Investment property	0
	Goodwill	0
	Other intangible assets	520600000
	Intangible assets under development	956250000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	268660000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	372520000
	Total non-current financial assets	641180000
	Deferred tax assets (net)	96510000
	Other non-current assets	26110000
	Total non-current assets	2559730000
2	Current assets
	Inventories	942250000
	Current financial asset
	Current investments	928460000
	Trade receivables, current	560210000
	Cash and cash equivalents	158660000
	Bank balance other than cash and cash equivalents	808950000
	Loans, current	200000
	Other current financial assets	127860000
	Total current financial assets	2584340000
	Current tax assets (net)	0
	Other current assets	631830000
	Total current assets	4158420000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	6718150000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	430800000
	Other equity	5655970000
	Total equity attributable to owners of parent	6086770000
	Non controlling interest	0
	Total equity	6086770000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	100660000
	Total non-current financial liabilities	100660000
	Provisions, non-current	48590000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	149250000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	32530000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	54860000
	Total Trade payable	87390000
	Other current financial liabilities	198690000
	Total current financial liabilities	286080000
	Other current liabilities	34680000
	Provisions, current	106860000
	Current tax liabilities (Net)	54510000
	Deferred government grants, Current	0
	Total current liabilities	482130000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	631380000
	Total equity and liabilites	6718150000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Unaudited	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
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Unaudited	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
	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	2780000	4270000
3	Amount of items that will be reclassified to profit and loss
1	Exchange differences on translation of financial statements of foreign operations	-100000	880000
	Total Amount of items that will be reclassified to profit and loss	-100000	880000
4	Income tax relating to items that will be reclassified to profit or loss	-700000	-1070000
5	Total Other comprehensive income	-2180000	-2320000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Unaudited
D	Nature of report standalone or consolidated			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			-623950000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			15300000
	Adjustments for decrease (increase) in inventories			40590000
	Adjustments for decrease (increase) in trade receivables, current			-115680000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-4770000
	Adjustments for decrease (increase) in other non-current assets			9200000
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-67210000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-40980000
	Adjustments for increase (decrease) in other non-current liabilities			-134520000
	Adjustments for depreciation and amortisation expense			293350000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			41500000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-5100000
	Adjustments for dividend income			0
	Adjustments for interest income			128700000
	Adjustments for share-based payments			49700000
	Adjustments for fair value losses (gains)			-44850000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			-29710000
	Other adjustments for non-cash items			-400000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-122280000
	Net cash flows from (used in) operations			-746230000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			21680000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-767910000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			242540000
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			270000
	Purchase of property, plant and equipment			877180000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			0
	Interest received			127680000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			311060000
	Net cash flows from (used in) investing activities	-680710000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			1950000
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			0
	Payments of lease liabilities			69790000
	Dividends paid			0
	Interest paid			8100000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-75940000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-1524560000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			-1524560000
	Cash and cash equivalents cash flow statement at beginning of period			1683230000
	Cash and cash equivalents cash flow statement at end of period			158670000