Integrated Filing — IndAS

General information about company
Scrip Code	533047
NSE Symbol	IMFA
MSEI Symbol	NOTLISTED
ISIN	INE919H01018
Name of company	INDIAN METALS & FERRO ALLOYS 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	21-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	13-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	21-May-2025   11:02:00
End date and time of board meeting	21-May-2025   12:59:00
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	5671500000	25645700000
	Other income	170100000	664800000
	Total income	5841600000	26310500000
2	Expenses
(a)	Cost of materials consumed	2318300000	10259800000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-44300000	-78400000
(d)	Employee benefit expense	664800000	2378900000
(e)	Finance costs	100000000	282700000
(f)	Depreciation, depletion and amortisation expense	138700000	546000000
(f)	Other Expenses
1	Power and Fuel Expenses	925700000	3773300000
2	Manufacturing Expenses	611800000	1939200000
3	Selling Expenses	277500000	1162500000
4	Administrative Expenses	251600000	888700000
5	Loss on foreign currency transactions and translations including mark to market valuation (net)	-39200000	16700000
	Total other expenses	2027400000	7780400000
	Total expenses	5204900000	21169400000
3	Total profit before exceptional items and tax	636700000	5141100000
4	Exceptional items	0	0
5	Total profit before tax	636700000	5141100000
6	Tax expense
7	Current tax	97300000	1181600000
8	Deferred tax	65400000	166300000
9	Total tax expenses	162700000	1347900000
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	474000000	3793200000
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	474000000	3793200000
17	Other comprehensive income net of taxes	-77200000	-137300000
18	Total Comprehensive Income for the period	396800000	3655900000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	473200000	3787200000
	Total profit or loss, attributable to non-controlling interests	800000	800000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	-77200000	-137300000
	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	539600000	539600000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		22942900000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	8.77	70.19
	Diluted earnings (loss) per share from continuing operations	8.77	70.19
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	8.77	70.19
	Diluted earnings (loss) per share from continuing and discontinued operations	8.77	70.19
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	10177700000
	Capital work-in-progress	743900000
	Investment property	221500000
	Goodwill	0
	Other intangible assets	105600000
	Intangible assets under development	1300000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	2500000
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	135300000
	Total non-current financial assets	135300000
	Deferred tax assets (net)	0
	Other non-current assets	1038000000
	Total non-current assets	12425800000
2	Current assets
	Inventories	7361500000
	Current financial asset
	Current investments	9084600000
	Trade receivables, current	1132000000
	Cash and cash equivalents	72600000
	Bank balance other than cash and cash equivalents	141700000
	Loans, current	0
	Other current financial assets	27100000
	Total current financial assets	10458000000
	Current tax assets (net)	0
	Other current assets	1527100000
	Total current assets	19346600000
3	Non-current assets classified as held for sale	2000000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	31774400000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	539600000
	Other equity	22942900000
	Total equity attributable to owners of parent	23482500000
	Non controlling interest	88800000
	Total equity	23571300000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	200000
	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	153500000
	Total non-current financial liabilities	153700000
	Provisions, non-current	246500000
	Deferred tax liabilities (net)	616200000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	1016400000
	Current liabilities
	Current financial liabilities
	Borrowings, current	3726700000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	201400000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1741800000
	Total Trade payable	1943200000
	Other current financial liabilities	1054300000
	Total current financial liabilities	6724200000
	Other current liabilities	218100000
	Provisions, current	162700000
	Current tax liabilities (Net)	81700000
	Deferred government grants, Current	0
	Total current liabilities	7186700000
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	8203100000
	Total equity and liabilites	31774400000
	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)
1	Ferro Alloys	5664600000	25617200000
2	Power	1294300000	4799800000
3	Mining	1346900000	4401700000
4	Others	6400000	22200000
	Total Segment Revenue	8312200000	34840900000
	Less: Inter segment revenue	2640700000	2640700000
	Revenue from operations	5671500000	25645700000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Ferro Alloys	586900000	5126200000
2	Power	-9600000	-52800000
3	Mining	32300000	-50200000
4	Others	-6000000	-38200000
	Total Profit before tax	603600000	4985000000
	i. Finance cost	100000000	100000000
	ii. Other Unallocable Expenditure net off Unallocable income	-133100000	-133100000
	Profit before tax	636700000	5141100000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Ferro Alloys	12064200000	12064200000
2	Power	5462300000	5462300000
3	Mining	2759000000	2759000000
4	Others	286100000	286100000
	Total Segment Asset	20571600000	20571600000
	Un-allocable Assets	11202800000	11202800000
	Net Segment Asset	31774400000	31774400000
4	Segment Liabilities
	Segment Liabilities
1	Ferro Alloys	1543800000	1543800000
2	Power	405100000	405100000
3	Mining	706900000	706900000
4	Others	23700000	23700000
	Total Segment Liabilities	2679500000	2679500000
	Un-allocable Liabilities	5523600000	5523600000
	Net Segment Liabilities	8203100000	8203100000
	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	Remeasurement of the defined benefit plans	-105300000	-185400000
	Total Amount of items that will not be reclassified to profit and loss	-105300000	-185400000
2	Income tax relating to items that will not be reclassified to profit or loss	-26600000	-46700000
3	Amount of items that will be reclassified to profit and loss
1	Fair value changes in debt instruments through other comprehensive income	2000000	1800000
	Total Amount of items that will be reclassified to profit and loss	2000000	1800000
4	Income tax relating to items that will be reclassified to profit or loss	500000	400000
5	Total Other comprehensive income	-77200000	-137300000

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			5141100000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			282700000
	Adjustments for decrease (increase) in inventories			-243200000
	Adjustments for decrease (increase) in trade receivables, current			2894800000
	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			-921800000
	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			546000000
	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			-16700000
	Adjustments for dividend income			0
	Adjustments for interest income			81100000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-332400000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-145700000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			14900000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			1997500000
	Net cash flows from (used in) operations			7138600000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			1285100000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			5853500000
	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			18100000
	Purchase of property, plant and equipment			1158000000
	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			79200000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-4558500000
	Net cash flows from (used in) investing activities	-5619200000
	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			1537300000
	Repayments of borrowings			13600000
	Payments of lease liabilities			2500000
	Dividends paid			1927400000
	Interest paid			273100000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-679300000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-445000000
	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			-445000000
	Cash and cash equivalents cash flow statement at beginning of period			517600000
	Cash and cash equivalents cash flow statement at end of period			72600000