Integrated Filing — IndAS

General information about company
Scrip Code	524648
NSE Symbol	INDOAMIN
MSEI Symbol	NOTLISTED
ISIN	INE760F01028
Name of company	INDO AMINES 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	22-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	CHEMICAL MANUFACTURING
Start date and time of board meeting	22-May-2025   15:00:00
End date and time of board meeting	22-May-2025   17:00:00
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	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	2854149000	10786786000
	Other income	2828000	152294000
	Total income	2856977000	10939080000
2	Expenses
(a)	Cost of materials consumed	1521729000	7294909000
(b)	Purchases of stock-in-trade	378974000	175294000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	51546000	-159872000
(d)	Employee benefit expense	149650000	555751000
(e)	Finance costs	56694000	223041000
(f)	Depreciation, depletion and amortisation expense	41791000	170420000
(f)	Other Expenses
1	Other Expenses	504142000	1910088000
	Total other expenses	504142000	1910088000
	Total expenses	2704526000	10169631000
3	Total profit before exceptional items and tax	152451000	769449000
4	Exceptional items	0	0
5	Total profit before tax	152451000	769449000
6	Tax expense
7	Current tax	29219000	193163000
8	Deferred tax	4723000	17334000
9	Total tax expenses	33942000	210497000
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	118509000	558952000
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	118509000	558952000
17	Other comprehensive income net of taxes	3581000	-213000
18	Total Comprehensive Income for the period	122090000	558739000
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	118701000	552277000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	3391000	6464000
21	Details of equity share capital
	Paid-up equity share capital	362938000	362938000
	Face value of equity share capital	5	5
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	1.68	7.7
	Diluted earnings (loss) per share from continuing operations	1.68	7.7
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	1.68	7.7
	Diluted earnings (loss) per share from continuing and discontinued operations	1.68	7.7
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		For full notes refer to outcome of board meeting filed in pdf form.

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	2506594000
	Capital work-in-progress	350857000
	Investment property	0
	Goodwill	83291000
	Other intangible assets	56534000
	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	12399000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	41747000
	Total non-current financial assets	54146000
	Deferred tax assets (net)
	Other non-current assets	30732000
	Total non-current assets	3082154000
2	Current assets
	Inventories	1398139000
	Current financial asset
	Current investments	16284000
	Trade receivables, current	2662029000
	Cash and cash equivalents	27177000
	Bank balance other than cash and cash equivalents	124329000
	Loans, current	3785000
	Other current financial assets	473557000
	Total current financial assets	3307161000
	Current tax assets (net)	0
	Other current assets	0
	Total current assets	4705300000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	7787454000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	362938000
	Other equity	2806954000
	Total equity attributable to owners of parent	3169892000
	Non controlling interest	6464000
	Total equity	3176356000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	786376000
	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	20646000
	Total non-current financial liabilities	807022000
	Provisions, non-current	9608000
	Deferred tax liabilities (net)	71272000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	887902000
	Current liabilities
	Current financial liabilities
	Borrowings, current	2057849000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	8876000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1266860000
	Total Trade payable	1275736000
	Other current financial liabilities	0
	Total current financial liabilities	3333585000
	Other current liabilities	353909000
	Provisions, current	20783000
	Current tax liabilities (Net)	14919000
	Deferred government grants, Current	0
	Total current liabilities	3723196000
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	4611098000
	Total equity and liabilites	7787454000
	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	Items that will not be reclassified to profit and loss	2861000	-170000
	Total Amount of items that will not be reclassified to profit and loss	2861000	-170000
2	Income tax relating to items that will not be reclassified to profit or loss	-720000	43000
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	3581000	-213000

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			769449000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			223041000
	Adjustments for decrease (increase) in inventories			257458000
	Adjustments for decrease (increase) in trade receivables, current			-484063000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-56130000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			9181000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			98965000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			104059000
	Adjustments for increase (decrease) in other non-current liabilities			14193000
	Adjustments for depreciation and amortisation expense			170420000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			3797000
	Adjustments for provisions, non-current			1483000
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			1426000
	Adjustments for dividend income			0
	Adjustments for interest income			0
	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			713000
	Other adjustments to reconcile profit (loss)			0
	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)			344543000
	Net cash flows from (used in) operations			1113992000
	Dividends received			-462000
	Interest paid			0
	Interest received			-10415000
	Income taxes paid (refund)			193940000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			909175000
	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			2564000
	Purchase of property, plant and equipment			913831000
	Proceeds from sales of investment property			0
	Purchase of investment property			-6692000
	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			462000
	Interest received			10415000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-893698000
	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			189309000
	Repayments of borrowings			0
	Payments of lease liabilities			0
	Dividends paid			35348000
	Interest paid			223041000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-69080000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-53603000
	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			-53603000
	Cash and cash equivalents cash flow statement at beginning of period			205109000
	Cash and cash equivalents cash flow statement at end of period			151506000