Integrated Filing — IndAS

General information about company
Scrip Code	539448
NSE Symbol	INDIGO
MSEI Symbol	NOTLISTED
ISIN	INE646L01027
Name of company	INTERGLOBE AVIATION 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	16-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	AIR TRANSPORT SERVICES
Start date and time of board meeting	21-May-2025   12:30:00
End date and time of board meeting	21-May-2025   15:47:00
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	221519000000	808029000000
	Other income	9456000000	32953000000
	Total income	230975000000	840982000000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	1078000000	3834000000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-4000000	-2000000
(d)	Employee benefit expense	19472000000	74725000000
(e)	Finance costs	13742000000	50800000000
(f)	Depreciation, depletion and amortisation expense	24914000000	86802000000
(f)	Other Expenses
1	Aircraft fuel expenses	67530000000	261973000000
2	Aircraft and engine rentals	8641000000	30103000000
3	Supplementary rentals and aircraft repair and maintenance (net)	30126000000	112185000000
4	Airport fees and charges	15635000000	57531000000
5	Foreign exchange (gain) / loss (net)	-1366000000	16179000000
6	Other expenses	19513000000	70918000000
	Total other expenses	140079000000	548889000000
	Total expenses	199281000000	765048000000
3	Total profit before exceptional items and tax	31694000000	75934000000
4	Exceptional items	0	0
5	Total profit before tax	31694000000	75934000000
6	Tax expense
7	Current tax	1015000000	3346000000
8	Deferred tax	4000000	4000000
9	Total tax expenses	1019000000	3350000000
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	30675000000	72584000000
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	30675000000	72584000000
17	Other comprehensive income net of taxes	-109000000	-95000000
18	Total Comprehensive Income for the period	30566000000	72489000000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	30675000000	72584000000
	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	30566000000	72489000000
	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	3864000000	3864000000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		89818000000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	79.38	187.93
	Diluted earnings (loss) per share from continuing operations	79.27	187.67
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	79.38	187.93
	Diluted earnings (loss) per share from continuing and discontinued operations	79.27	187.67
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	517518000000
	Capital work-in-progress	7000000
	Investment property	0
	Goodwill	0
	Other intangible assets	299000000
	Intangible assets under development	23000000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	13183000000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	74933000000
	Total non-current financial assets	88116000000
	Deferred tax assets (net)	4192000000
	Other non-current assets	41249000000
	Total non-current assets	651404000000
2	Current assets
	Inventories	8203000000
	Current financial asset
	Current investments	247748000000
	Trade receivables, current	7397000000
	Cash and cash equivalents	10731000000
	Bank balance other than cash and cash equivalents	178898000000
	Loans, current	0
	Other current financial assets	35867000000
	Total current financial assets	480641000000
	Current tax assets (net)	0
	Other current assets	18187000000
	Total current assets	507031000000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	1158435000000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	3864000000
	Other equity	89818000000
	Total equity attributable to owners of parent	93682000000
	Non controlling interest
	Total equity	93682000000
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	697875000000
	Total non-current financial liabilities	697875000000
	Provisions, non-current	24079000000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	621000000
	Total non-current liabilities	722575000000
	Current liabilities
	Current financial liabilities
	Borrowings, current	18000000000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	331000000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	41425000000
	Total Trade payable	41756000000
	Other current financial liabilities	180938000000
	Total current financial liabilities	240694000000
	Other current liabilities	83985000000
	Provisions, current	17468000000
	Current tax liabilities (Net)	31000000
	Deferred government grants, Current	0
	Total current liabilities	342178000000
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	1064753000000
	Total equity and liabilites	1158435000000
	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	Remeasurements of defined benefit plans	-77000000	-106000000
	Total Amount of items that will not be reclassified to profit and loss	-77000000	-106000000
2	Income tax relating to items that will not be reclassified to profit or loss	-17000000	-17000000
3	Amount of items that will be reclassified to profit and loss
1	Debt instruments through other comprehensive income	19000000	53000000
2	Net gain due to foreign currency translation differences	-55000000	-46000000
	Total Amount of items that will be reclassified to profit and loss	-36000000	7000000
4	Income tax relating to items that will be reclassified to profit or loss	13000000	13000000
5	Total Other comprehensive income	-109000000	-95000000

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			75934000000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			50799000000
	Adjustments for decrease (increase) in inventories			-1955000000
	Adjustments for decrease (increase) in trade receivables, current			-1057000000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-42053000000
	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			0
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			90242000000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			86802000000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			14000000
	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			17083000000
	Adjustments for dividend income			0
	Adjustments for interest income			15953000000
	Adjustments for share-based payments			810000000
	Adjustments for fair value losses (gains)			-13620000000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-1229000000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			21000000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			169904000000
	Net cash flows from (used in) operations			245838000000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			4325000000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			241513000000
	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			146584000000
	Other cash payments to acquire equity or debt instruments of other entities			226798000000
	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			119000000
	Purchase of property, plant and equipment			24145000000
	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			11320000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-34673000000
	Net cash flows from (used in) investing activities	-127593000000
	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			418000000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			917000000
	Payments of lease liabilities			69011000000
	Dividends paid			0
	Interest paid			40644000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-110154000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			3766000000
	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			3766000000
	Cash and cash equivalents cash flow statement at beginning of period			0
	Cash and cash equivalents cash flow statement at end of period			3766000000