Integrated Filing — IndAS

General information about company
Scrip Code	000000
NSE Symbol	IEML
MSEI Symbol	NOTLISTED
ISIN	INE0RRU01016
Name of company	Indian Emulsifiers Limited
Type of company	SME
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	08-May-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Half Yearly
Reporting Quarter	Yearly
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	Speciality chemicals
Start date and time of board meeting	16-May-2025   14:30:00
End date and time of board meeting	16-May-2025   16:00:00
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-Oct-2024	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	497307000	1012262000
	Other income	2672000	14289000
	Total income	499979000	1026551000
2	Expenses
(a)	Cost of materials consumed	410048000	742702000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-32096000	-23991000
(d)	Employee benefit expense	4229000	12394000
(e)	Finance costs	6211000	24089000
(f)	Depreciation, depletion and amortisation expense	11624000	22252000
(f)	Other Expenses
1	IPO expenses	7710000	7710000
2	Other Expenses	13583000	77258000
	Total other expenses	21293000	84968000
	Total expenses	421309000	862414000
3	Total profit before exceptional items and tax	78670000	164137000
4	Exceptional items	0	0
5	Total profit before tax	78670000	164137000
6	Tax expense
7	Current tax	15515000	29926000
8	Deferred tax	-7000	1219000
9	Total tax expenses	15508000	31145000
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	63162000	132992000
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	63162000	132992000
17	Other comprehensive income net of taxes	324000	324000
18	Total Comprehensive Income for the period	63486000	133316000
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	122222000	122222000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		698124000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	5.43	11.4
	Diluted earnings (loss) per share from continuing operations	4.45	9.35
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	5.43	11.4
	Diluted earnings (loss) per share from continuing and discontinued operations	4.45	9.35
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		Notes: n n1. The Consolidated Financial results have been prepared in accordance with the recognition and measurement priniples laid down under Companies (Indian Accounting Standards) Rules, 2015 (Ind AS) prescribed under section 133 of the Companies Act, 2013 and other recognised accounting practices and policies to the extent applicable and other disclosure requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations ,2015, as amended n n2. Results for the year ended 31st March 2025 are in compliance with Indian Accounting Standards (Ind AS) notified by the Ministry of Corporate Affairs n n3. During the year under consideration the company has raised money by way of issue of 32,11,000 equity shares n n4. The Financial results have been reviewed and recommended by the Audit Committee and approved by the Board of Directors at their meeting held on 16th May, 2025. n n5. NIL investors complaint was pending at the beginning of the period, during the quarter no complaint was received therefore NIL complaint was pending as on 31st March 2025 n n6. The Company deals in Speciality chemicals and considering that the nature of products and the predominant risk and returns of the products are similar, the Company considers it as one operating segment. n n7. EPS for the quarter are not annualised. n n8. Previous year/ period figures have been regrouped to make them comparable with the current year/ period figures, which are not material. n nThese financial statements do not contain any false or misleading statement or figures and do not omit any material fact which may make the statements or figures contained therein misleading n

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	189803000
	Capital work-in-progress	213850000
	Investment property
	Goodwill	0
	Other intangible assets	0
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	9173000
	Total non-current financial assets	9173000
	Deferred tax assets (net)
	Other non-current assets
	Total non-current assets	412826000
2	Current assets
	Inventories	364141000
	Current financial asset
	Current investments	0
	Trade receivables, current	306095000
	Cash and cash equivalents	727000
	Bank balance other than cash and cash equivalents	0
	Loans, current	589000
	Other current financial assets	5007000
	Total current financial assets	312418000
	Current tax assets (net)
	Other current assets	84667000
	Total current assets	761226000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	1174052000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	122222000
	Other equity	698124000
	Total equity attributable to owners of parent	820346000
	Non controlling interest
	Total equity	820346000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	67436000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
	Total Trade payable
	Other non-current financial liabilities
	Total non-current financial liabilities	67436000
	Provisions, non-current	317000
	Deferred tax liabilities (net)	1135000
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	68888000
	Current liabilities
	Current financial liabilities
	Borrowings, current	188503000
	Trade payables, 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	64089000
	Total Trade payable	64089000
	Other current financial liabilities	1768000
	Total current financial liabilities	254360000
	Other current liabilities	3285000
	Provisions, current	27173000
	Current tax liabilities (Net)
	Deferred government grants, Current
	Total current liabilities	284818000
3	Liabilities directly associated with assets in disposal group classified as held for sale
4	Regulatory deferral account credit balances and related deferred tax liability
	Total liabilities	353706000
	Total equity and liabilites	1174052000
	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-Oct-2024	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-Oct-2024	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 of gains/ (loss) on the defined benefit plans	324000	324000
	Total Amount of items that will not be reclassified to profit and loss	324000	324000
2	Income tax relating to items that will not be reclassified to profit or loss	0	0
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
5	Total Other comprehensive income	324000	324000

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			164137000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			24089000
	Adjustments for decrease (increase) in inventories			-154201000
	Adjustments for decrease (increase) in trade receivables, current			-120825000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-53238000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			-798000
	Adjustments for other financial assets, current			-2472000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-25160000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-5387000
	Adjustments for increase (decrease) in other non-current liabilities			-112000
	Adjustments for depreciation and amortisation expense			22252000
	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			-901000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			793000
	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)			7710000
	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)			-309836000
	Net cash flows from (used in) operations			-145699000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			20115000
	Other inflows (outflows) of cash			323000
	Net cash flows from (used in) operating activities			-165491000
	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			0
	Purchase of property, plant and equipment			226187000
	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			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-11909000
	Net cash flows from (used in) investing activities	-238096000
	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			402657000
	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			0
	Interest paid			-793000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			403450000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-137000
	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			-137000
	Cash and cash equivalents cash flow statement at beginning of period			864000
	Cash and cash equivalents cash flow statement at end of period			727000