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-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	13-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	07-May-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	Audited
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	Manufacturer of Chemicals
Start date and time of board meeting	13-May-2025   11:30:00
End date and time of board meeting	13-May-2025   12:45:00
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	Audited	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	501166000	1752611000
	Other income	37499000	155926000
	Total income	538665000	1908537000
2	Expenses
(a)	Cost of materials consumed	263334000	818261000
(b)	Purchases of stock-in-trade	0	1523000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	6932000	-581000
(d)	Employee benefit expense	38206000	143016000
(e)	Finance costs	1723000	1789000
(f)	Depreciation, depletion and amortisation expense	9993000	26388000
(f)	Other Expenses
1	Other Expenses	90676000	331528000
	Total other expenses	90676000	331528000
	Total expenses	410864000	1321924000
3	Total profit before exceptional items and tax	127801000	586613000
4	Exceptional items	0	0
5	Total profit before tax	127801000	586613000
6	Tax expense
7	Current tax	19207000	152973000
8	Deferred tax	6184000	8587000
9	Total tax expenses	25391000	161560000
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	102410000	425053000
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	102410000	425053000
17	Other comprehensive income net of taxes	9955000	27270000
18	Total Comprehensive Income for the period	112365000	452323000
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	32090000	32090000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		3322241000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	3.14	13.25
	Diluted earnings (loss) per share from continuing operations	3.14	13.25
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	3.14	13.25
	Diluted earnings (loss) per share from continuing and discontinued operations	3.14	13.25
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	211079000
	Capital work-in-progress	11252000
	Investment property	798143000
	Goodwill	0
	Other intangible assets	0
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	117245000
	Trade receivables, non-current	0
	Loans, non-current	56532000
	Other non-current financial assets	814895000
	Total non-current financial assets	988672000
	Deferred tax assets (net)	0
	Other non-current assets	0
	Total non-current assets	2009146000
2	Current assets
	Inventories	470675000
	Current financial asset
	Current investments	452101000
	Trade receivables, current	157873000
	Cash and cash equivalents	391162000
	Bank balance other than cash and cash equivalents	5969000
	Loans, current	1126000
	Other current financial assets	78897000
	Total current financial assets	1087128000
	Current tax assets (net)	0
	Other current assets	0
	Total current assets	1557803000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	3566949000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	32090000
	Other equity	3322241000
	Total equity attributable to owners of parent	3354331000
	Non controlling interest	0
	Total equity	3354331000
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	18404000
	Total non-current financial liabilities	18404000
	Provisions, non-current	0
	Deferred tax liabilities (net)	16069000
	Deferred government grants, Non-current	0
	Other non-current liabilities	326000
	Total non-current liabilities	34799000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	262000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	54055000
	Total Trade payable	54317000
	Other current financial liabilities	87973000
	Total current financial liabilities	142290000
	Other current liabilities	25859000
	Provisions, current	0
	Current tax liabilities (Net)	9670000
	Deferred government grants, Current	0
	Total current liabilities	177819000
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	212618000
	Total equity and liabilites	3566949000
	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		Audited	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	Audited	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
1	Acturial Valuation of Employee Benefit	708000	690000
2	Market value of Investment	4752000	21837000
	Total Amount of items that will not be reclassified to profit and loss	5460000	22527000
2	Income tax relating to items that will not be reclassified to profit or loss	-4495000	-4743000
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	0
5	Total Other comprehensive income	9955000	27270000

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			Audited
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			586613000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			1789000
	Adjustments for decrease (increase) in inventories			-246836000
	Adjustments for decrease (increase) in trade receivables, current			-21793000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-37319000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			-807922000
	Adjustments for other financial assets, current			-33000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			17958000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			5645000
	Adjustments for increase (decrease) in other non-current liabilities			4871000
	Adjustments for depreciation and amortisation expense			26403000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			4537000
	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			0
	Adjustments for dividend income			4910000
	Adjustments for interest income			86476000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-6494000
	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)			0
	Other adjustments for non-cash items			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-1150580000
	Net cash flows from (used in) operations			-563967000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			155931000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-719898000
	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			442691000
	Other cash payments to acquire equity or debt instruments of other entities			553133000
	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			0
	Purchase of property, plant and equipment			67293000
	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			17277000
	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			4910000
	Interest received			86476000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-69072000
	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			0
	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			0
	Dividends paid			32090000
	Interest paid			1789000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-33879000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-822849000
	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			-822849000
	Cash and cash equivalents cash flow statement at beginning of period			1214011000
	Cash and cash equivalents cash flow statement at end of period			391162000