Integrated Filing — IndAS

General information about company
Scrip Code	500201
NSE Symbol	INDIAGLYCO
MSEI Symbol	NOTLISTED
ISIN	INE560A01015
Name of company	INDIA GLYCOLS 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	16-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	09-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	Multi segment
Description of single segment
Start date and time of board meeting	16-May-2025   15:45:00
End date and time of board meeting	16-May-2025   17:30:00
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	21886500000	90389500000
	Other income	15900000	145500000
	Total income	21902400000	90535000000
2	Expenses
(a)	Cost of materials consumed	4882600000	23458100000
(b)	Purchases of stock-in-trade	322700000	1135900000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	133600000	-515500000
(d)	Employee benefit expense	305600000	1226900000
(e)	Finance costs	445300000	1643700000
(f)	Depreciation, depletion and amortisation expense	325900000	1152000000
(f)	Other Expenses
1	Excise Duty	13254300000	52706900000
2	Power and Fuel	754400000	3618800000
3	Other Expenses	773900000	3649000000
	Total other expenses	14782600000	59974700000
	Total expenses	21198300000	88075800000
3	Total profit before exceptional items and tax	704100000	2459200000
4	Exceptional items	0	0
5	Total profit before tax	704100000	2459200000
6	Tax expense
7	Current tax	-1900000	171400000
8	Deferred tax	179600000	442600000
9	Total tax expenses	177700000	614000000
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	526400000	1845200000
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	113800000	464000000
16	Total profit (loss) for period	640200000	2309200000
17	Other comprehensive income net of taxes	-7600000	-13000000
18	Total Comprehensive Income for the period	632600000	2296200000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	640200000	2309200000
	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	632600000	2296200000
	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	309600000	309600000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		0
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	20.68	74.58
	Diluted earnings (loss) per share from continuing operations	20.68	74.58
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	20.68	74.58
	Diluted earnings (loss) per share from continuing and discontinued operations	20.68	74.58
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		Note on Financial Results: nAt point no.26 'Face value of equity share capital' of Rs.10 is the Face value per equity share. n nNote on Cash Flow Statement: n(1) Since there is no option to fill ‘adjustment for (Profit)/Loss on Sale of Property, plant & equipment’, 'Govt. Grants' and ‘Provision No Longer Required Written Back’ in the utility, the same are shown in 'Other adjustment for non-cash items'. nThe actual figures (Rs. in crore) are as follows: n(a) Adjustment for (Profit)/Loss on Sale of Property, plant & equipment: -1.02 n(b) Provision No Longer Required Written Back: -20.47 n(c) Govt. Grants: -0.12

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	38259500000
	Capital work-in-progress	983900000
	Investment property	17500000
	Goodwill	0
	Other intangible assets	13700000
	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	3813100000
	Trade receivables, non-current	0
	Loans, non-current	5400000
	Other non-current financial assets	441900000
	Total non-current financial assets	4260400000
	Deferred tax assets (net)	0
	Other non-current assets	63800000
	Total non-current assets	43598800000
2	Current assets
	Inventories	11708800000
	Current financial asset
	Current investments	0
	Trade receivables, current	3649700000
	Cash and cash equivalents	68400000
	Bank balance other than cash and cash equivalents	706000000
	Loans, current	0
	Other current financial assets	538300000
	Total current financial assets	4962400000
	Current tax assets (net)	93300000
	Other current assets	1397700000
	Total current assets	18162200000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	61761000000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	309600000
	Other equity	22249200000
	Total equity attributable to owners of parent	22558800000
	Non controlling interest	0
	Total equity	22558800000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	10400900000
	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	1086000000
	Total non-current financial liabilities	11486900000
	Provisions, non-current	52700000
	Deferred tax liabilities (net)	4423800000
	Deferred government grants, Non-current	0
	Other non-current liabilities	28400000
	Total non-current liabilities	15991800000
	Current liabilities
	Current financial liabilities
	Borrowings, current	7641800000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	1700000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	9791500000
	Total Trade payable	9793200000
	Other current financial liabilities	3957100000
	Total current financial liabilities	21392100000
	Other current liabilities	1787900000
	Provisions, current	30400000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	23210400000
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	39202200000
	Total equity and liabilites	61761000000
	Disclosure of notes on assets and liabilities	Textual Information(1)

Text Block
Textual Information(1)	Note1: Since there is no option to fill 'Right to use assets' in the utility, the same is clubbed with 'Property, Plant and Equipment'. n nThe actual figures (Rs. in crore) are as follows: n(a) Property, Plant and Equipment: 3736.18 n(b) Right to use assets: 89.77 n nNote2: Since there is no option to fill 'Lease Liabilities' in the utility, the same is clubbed with 'Other financial 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)
1	Bio-based Specialities and Performance Chemicals	2542400000	13421300000
2	Potable Spirits	16094200000	64339000000
3	Ennature Biopharma	515400000	2193700000
4	Bio-Fuel	2734500000	10435500000
	Total Segment Revenue	21886500000	90389500000
	Less: Inter segment revenue	0	0
	Revenue from operations	21886500000	90389500000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Bio-based Specialities and Performance Chemicals	290500000	1252600000
2	Potable Spirits	784100000	2564400000
3	Ennature Biopharma	42900000	207600000
4	Bio-Fuel	159000000	566800000
	Total Profit before tax	1276500000	4591400000
	i. Finance cost	445300000	445300000
	ii. Other Unallocable Expenditure net off Unallocable income	13300000	13300000
	Profit before tax	817900000	2923200000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Bio-based Specialities and Performance Chemicals	35448700000	35448700000
2	Potable Spirits	5792300000	5792300000
3	Ennature Biopharma	4410100000	4410100000
4	Bio-Fuel	11166300000	11166300000
	Total Segment Asset	56817400000	56817400000
	Un-allocable Assets	4943600000	4943600000
	Net Segment Asset	61761000000	61761000000
4	Segment Liabilities
	Segment Liabilities
1	Bio-based Specialities and Performance Chemicals	9302600000	9302600000
2	Potable Spirits	3351400000	3351400000
3	Ennature Biopharma	621400000	621400000
4	Bio-Fuel	898100000	898100000
	Total Segment Liabilities	14173500000	14173500000
	Un-allocable Liabilities	25028700000	25028700000
	Net Segment Liabilities	39202200000	39202200000
	Disclosure of notes on segments	Textual Information(2)

Text Block

Textual Information(2)

Note for Segment results: nSince there is no option to fill 'Share of profit/ (loss) of Joint Venture' in the utility, the same is clubbed with 'Other unallocable Expenditure net off Unallocable income'. n nThe actual figures (Rs. in Crore) are as follows: n nfor Q4FY25: n n(a) Other unallocable Expenditure net off Unallocable income: 12.71 n(b) Share of profit/ (loss) of Joint Venture: 11.38 n nfor FY25: n n(a) Other unallocable Expenditure net off Unallocable income: 48.85 n(b) Share of profit/ (loss) of Joint Venture: 46.40

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	Remeasurement benefit of defined benefit plans	-9700000	-14800000
	Total Amount of items that will not be reclassified to profit and loss	-9700000	-14800000
2	Income tax relating to items that will not be reclassified to profit or loss	-2400000	-3700000
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	300000	1900000
5	Total Other comprehensive income	-7600000	-13000000

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			2459200000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			1657400000
	Adjustments for decrease (increase) in inventories			-646000000
	Adjustments for decrease (increase) in trade receivables, current			1711700000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			0
	Adjustments for decrease (increase) in other non-current assets			0
	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			-2198600000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			1152000000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	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			47400000
	Adjustments for dividend income			0
	Adjustments for interest income			143800000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			0
	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			-216100000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			1364000000
	Net cash flows from (used in) operations			3823200000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			202100000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			3621100000
	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			0
	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			77100000
	Purchase of property, plant and equipment			7604700000
	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			167700000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-7359900000
	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			8602700000
	Repayments of borrowings			3767500000
	Payments of lease liabilities			-601400000
	Dividends paid			245900000
	Interest paid			1653100000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			3537600000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-201200000
	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			-201200000
	Cash and cash equivalents cash flow statement at beginning of period			269600000
	Cash and cash equivalents cash flow statement at end of period			68400000