Integrated Filing — IndAS

General information about company
Scrip Code	500199
NSE Symbol	IGPL
MSEI Symbol	NOTLISTED
ISIN	INE204A01010
Name of company	IG PETROCHEMICALS 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	19-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	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	Trading of chemicals
Start date and time of board meeting	19-May-2025   16:30:00
End date and time of board meeting	19-May-2025   18:00:00
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-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	4800768000	22062274000
	Other income	45573000	256102000
	Total income	4846341000	22318376000
2	Expenses
(a)	Cost of materials consumed	3845879000	17134910000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-353048000	-260800000
(d)	Employee benefit expense	257034000	959185000
(e)	Finance costs	107139000	388018000
(f)	Depreciation, depletion and amortisation expense	163558000	652565000
(f)	Other Expenses
1	Other Expenses	578562000	2038947000
	Total other expenses	578562000	2038947000
	Total expenses	4599124000	20912825000
3	Total profit before exceptional items and tax	247217000	1405551000
4	Exceptional items	0	0
5	Total profit before tax	247217000	1405551000
6	Tax expense
7	Current tax	52401000	281465000
8	Deferred tax	5252000	37120000
9	Total tax expenses	57653000	318585000
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	189564000	1086966000
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	189564000	1086966000
17	Other comprehensive income net of taxes	-12265000	-13393000
18	Total Comprehensive Income for the period	177299000	1073573000
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	307981000	307981000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		13080014000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	6.16	35.29
	Diluted earnings (loss) per share from continuing operations	6.16	35.29
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	6.16	35.29
	Diluted earnings (loss) per share from continuing and discontinued operations	6.16	35.29
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		Notes: n1.tThe above audited results were reviewed and recommended by the Audit Committee and approved by the Board of Directors at its meeting held on May 19, 2025. The statutory auditor of the Company have expressed an unmodified opinion on the above results. n2.tThe Company is engaged in the manufacture and sale of organic chemicals and accordingly has only a single reportable Segment. n3.tThe Board of Directors, in its meeting on May 19, 2025, has recommended a dividend of Rs. ____ per equity share for the financial year ended March 31, 2025. The recommendation is subject to the approval of shareholders at the Annual General Meeting and if approved would result in a cash-out flow of approximately Rs. _____ Lakhs. n4.tThe figures for the quarter ended March 31, 2025 and March 31, 2024 are the balancing figures between audited figures in respect of full financial year and limited reviewed figure for nine months period ended December 31, 2024 and December 31, 2023 respectively. n5.tPrevious periods figures have been regrouped / reclassified where necessary. 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	9722282000
	Capital work-in-progress	2340970000
	Investment property	4616000
	Goodwill	20114000
	Other intangible assets	415689000
	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	511641000
	Trade receivables, non-current	0
	Loans, non-current	17487000
	Other non-current financial assets	29849000
	Total non-current financial assets	558977000
	Deferred tax assets (net)	0
	Other non-current assets	295338000
	Total non-current assets	13357986000
2	Current assets
	Inventories	2938331000
	Current financial asset
	Current investments	830356000
	Trade receivables, current	2852906000
	Cash and cash equivalents	177822000
	Bank balance other than cash and cash equivalents	1660888000
	Loans, current	17959000
	Other current financial assets	47348000
	Total current financial assets	5587279000
	Current tax assets (net)	0
	Other current assets	225435000
	Total current assets	8751045000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	22109031000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	307981000
	Other equity	13080014000
	Total equity attributable to owners of parent	13387995000
	Non controlling interest
	Total equity	13387995000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	1615568000
	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	16128000
	Total non-current financial liabilities	1631696000
	Provisions, non-current	94007000
	Deferred tax liabilities (net)	988686000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	2714389000
	Current liabilities
	Current financial liabilities
	Borrowings, current	1057616000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	24819000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	4503628000
	Total Trade payable	4528447000
	Other current financial liabilities	320362000
	Total current financial liabilities	5906425000
	Other current liabilities	85264000
	Provisions, current	14958000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	6006647000
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	8721036000
	Total equity and liabilites	22109031000
	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	12265000	13393000
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	-12265000	-13393000

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			1405551000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			388018000
	Adjustments for decrease (increase) in inventories			-941991000
	Adjustments for decrease (increase) in trade receivables, current			487867000
	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			44047000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			895478000
	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			652565000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			984000
	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			59811000
	Adjustments for dividend income			6293000
	Adjustments for interest income			183112000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-2224000
	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)			-57671000
	Other adjustments for non-cash items			18928000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			1356407000
	Net cash flows from (used in) operations			2761958000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			152177000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			2609781000
	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			159458000
	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			12523000
	Purchase of property, plant and equipment			1374222000
	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			6293000
	Interest received			200170000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			75806000
	Net cash flows from (used in) investing activities	-919972000
	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			796055000
	Payments of lease liabilities			0
	Dividends paid			230961000
	Interest paid			350409000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-1377425000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			312384000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			99000
	Net increase (decrease) in cash and cash equivalents			312483000
	Cash and cash equivalents cash flow statement at beginning of period			-153598000
	Cash and cash equivalents cash flow statement at end of period			158885000