Integrated Filing — IndAS



General information about company

Scrip Code 543311
NSE Symbol IPL
MSEI Symbol NA
ISIN INE0D6701023
Name of company INDIA PESTICIDES 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 26-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 Standalone
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 Geographical
Description of single segment
Start date and time of board meeting 26-May-2025   18:15:00
End date and time of board meeting 26-May-2025   19:10:00
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
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 2024-03-21
Indicate Company website link for updated RPT policy of the Company www.indiapesticideslimited.com
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
No default on laon and Debt.



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 Standalone Standalone
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 2076500000 8290200000
Other income 32700000 151800000
Total income 2109200000 8442000000
2 Expenses
(a) Cost of materials consumed 1193300000 4743700000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -85600000 -151600000
(d) Employee benefit expense 133100000 525100000
(e) Finance costs 13300000 44400000
(f) Depreciation, depletion and amortisation expense 46800000 179800000
(f) Other Expenses
1 Other Expenses 514800000 1964900000
Total other expenses 514800000 1964900000
Total expenses 1815700000 7306300000
3 Total profit before exceptional items and tax 293500000 1135700000
4 Exceptional items 0 0
5 Total profit before tax 293500000 1135700000
6 Tax expense
7 Current tax 75900000 275800000
8 Deferred tax -5700000 16200000
9 Total tax expenses 70200000 292000000
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 223300000 843700000
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 223300000 843700000
17 Other comprehensive income net of taxes -1700000 -400000
18 Total Comprehensive Income for the period 221600000 843300000
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 115200000 115200000
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve 8919200000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 1.94 7.33
Diluted earnings (loss) per share from continuing operations 1.94 7.33
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 1.94 7.33
Diluted earnings (loss) per share from continuing and discontinued operations 1.94 7.33
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 Standalone
Assets
1 Non-current assets
Property, plant and equipment 3126100000
Capital work-in-progress 355500000
Investment property 0
Goodwill 0
Other intangible assets 1500000
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 588600000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 91500000
Total non-current financial assets 680100000
Deferred tax assets (net) 0
Other non-current assets 21100000
Total non-current assets 4184300000
2 Current assets
Inventories 2420100000
Current financial asset
Current investments 0
Trade receivables, current 3448300000
Cash and cash equivalents 327300000
Bank balance other than cash and cash equivalents 679000000
Loans, current 0
Other current financial assets 8400000
Total current financial assets 4463000000
Current tax assets (net) 0
Other current assets 350900000
Total current assets 7234000000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 11418300000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 115200000
Other equity 8919200000
Total equity attributable to owners of parent 9034400000
Non controlling interest
Total equity 9034400000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 23300000
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 21300000
Total non-current financial liabilities 44600000
Provisions, non-current 18200000
Deferred tax liabilities (net) 167200000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 230000000
Current liabilities
Current financial liabilities
Borrowings, current 492900000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 221200000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 972000000
Total Trade payable 1193200000
Other current financial liabilities 255100000
Total current financial liabilities 1941200000
Other current liabilities 135000000
Provisions, current 63300000
Current tax liabilities (Net) 14400000
Deferred government grants, Current 0
Total current liabilities 2153900000
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 2383900000
Total equity and liabilites 11418300000
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 Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 0 0 0
Total Segment Revenue 0 0
Less: Inter segment revenue 0 0
Revenue from operations 0 0
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 0 0 0
Total Profit before tax 0 0
i. Finance cost 0 0
ii. Other Unallocable Expenditure net off Unallocable income 0 0
Profit before tax 0 0
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 0 0 0
Total Segment Asset 0 0
Un-allocable Assets 0 0
Net Segment Asset 0 0
4 Segment Liabilities
Segment Liabilities
1 0 0 0
Total Segment Liabilities 0 0
Un-allocable Liabilities 0 0
Net Segment Liabilities 0 0
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 Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement of defined benefit plans -2400000 -700000
2 Equity Instruments through OCI 100000 100000
Total Amount of items that will not be reclassified to profit and loss -2300000 -600000
2 Income tax relating to items that will not be reclassified to profit or loss -600000 -200000
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 -1700000 -400000



Cash flow statement, indirect

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Standalone
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 1135700000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0
Adjustments for decrease (increase) in inventories -343800000
Adjustments for decrease (increase) in trade receivables, current -1079200000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 19000000
Adjustments for decrease (increase) in other non-current assets 58300000
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 35100000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 271100000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 35200000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 179800000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 22400000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 6300000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains -12700000
Adjustments for dividend income 0
Adjustments for interest income 83400000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) -7100000
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) 21000000
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) -878000000
Net cash flows from (used in) operations 257700000
Dividends received 0
Interest paid -34400000
Interest received 0
Income taxes paid (refund) 232400000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 59700000
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 160400000
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 700000
Purchase of property, plant and equipment 542300000
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 47800000
Purchase of other long-term assets 62100000
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 83400000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 586600000
Net cash flows from (used in) investing activities -46300000
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 336600000
Repayments of borrowings 4400000
Payments of lease liabilities 16700000
Dividends paid 86400000
Interest paid 31200000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 45300000
Net cash flows from (used in) financing activities 243200000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 256600000
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 256600000
Cash and cash equivalents cash flow statement at beginning of period 70700000
Cash and cash equivalents cash flow statement at end of period 327300000





Details of Impact of Audit Qualification

Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 Lodha & Co. Yes 31-Mar-2027


Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)

Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 India Pesticides Limited Anand Swarup Agarwal Non-Execitive Director Any other transaction Sitting Fees As per unanimous approval by audit committee 300000 0 0
2 India Pesticides Limited Rahul Arun Bagaria Non Executive Director Any other transaction Sitting Fees As per unanimous approval by audit committee 300000 0 0
3 India Pesticides Limited Adesh Kumar Gupta Independent Director Any other transaction Sitting Fees As per unanimous approval by audit committee 800000 0 0
4 India Pesticides Limited Mohan Vasant Tanksale Independent Director Any other transaction Sitting Fees As per unanimous approval by audit committee 600000 0 0
5 India Pesticides Limited Madhu Dixit Chairperson & Independent Director Any other transaction Sitting Fees As per unanimous approval by audit committee 500000 0 0
6 India Pesticides Limited Vishal Swarup Agarwal Non-Executive Director Any other transaction Sitting Fees As per unanimous approval by audit committee 300000 0 0
7 India Pesticides Limited Vishal Swarup Agarwal Non-Executive Director Any other transaction Sitting Fees As per unanimous approval by audit committee 300000 0 0
8 India Pesticides Limited Vishwas Swarup Agarwal Non-Executive Director Any other transaction Sitting Fees As per unanimous approval by audit committee 200000 0 0
9 India Pesticides Limited Dheeraj Kumar Jain Chief Executive Officer Remuneration As per unanimous approval by audit committee 5100000 600000 500000
10 India Pesticides Limited Satya Prakash gupta Chief Financial Officer Remuneration As per unanimous approval by audit committee 1900000 300000 200000
11 India Pesticides Limited Rajendra Singh Sharma Whole-time Director Remuneration As per unanimous approval by audit committee 500000 0 100000
12 India Pesticides Limited Dr. Kuruba Adeppa Whole-time Director Remuneration As per unanimous approval by audit committee 1300000 0 200000
13 India Pesticides Limited Narendra Dev Nath Ojha Company Secretary & Compliance Officer Remuneration As per unanimous approval by audit committee 500000 0 100000
14 India Pesticides Limited Shalvis Specialities Limited Wholly Owned Subsidiary Interest received As per unanimous approval by audit committee 900000 7600000 0
15 India Pesticides Limited Shalvis Specialities Limited Wholly Owned Subsidiary Loan As per unanimous approval by audit committee 10000000 95300000 0 Loan 0.08 5 Unsecured Capital & Revenue Expenditure
16 India Pesticides Limited Shalvis Specialities Limited Wholly Owned Subsidiary Purchase of goods or services As per unanimous approval by audit committee 1700000 800000 0
17 India Pesticides Limited Shalvis Specialities Limited Wholly Owned Subsidiary Sale of goods or services As per unanimous approval by audit committee 4200000 0 5000000
18 India Pesticides Limited Shalvis Specialities Limited Wholly Owned Subsidiary Investment As per unanimous approval by audit committee 160400000 279000000 439400000 Investment 0 0 Unsecured Capital & Revenue Expenditure
19 India Pesticides Limited Amona Specialities Pvt Limited Wholly Owned Subsidiary Investment As per unanimous approval by audit committee 0 5100000 5100000 Investment 0 0 Unsecured Capital & Revenue Expenditure
20 India Pesticides Limited Swarup Chemicals Private Limited Promoter Group Loan As per unanimous approval by audit committee 2000000 39000000 37000000 Loan 0.09 5 Unsecured Towards Job Work
21 India Pesticides Limited Swarup Cold Storage and Ice Factory Private Limited Promoter Group Any other transaction Rent Expenses As per unanimous approval by audit committee 0 300000 400000
22 India Pesticides Limited Anand Herbal Limited Promoter Group Any other transaction Expenses As per unanimous approval by audit committee 0 800000 800000
23 India Pesticides Limited Swarup Publication Private Limited Promoter Group Any other transaction Advertisement & Publicity As per unanimous approval by audit committee 1500000 8000000 8000000
24 India Pesticides Limited Swarup Chemicals Private Limited Promoter Group Interest received As per unanimous approval by audit committee 1700000 0 0
25 India Pesticides Limited Swarup Chemicals Private Limited Promoter Group Any other transaction Expenses As per unanimous approval by audit committee 9700000 15700000 15200000
Total value of transaction during the reporting period 204700000