Integrated Filing — IndAS



General information about company
Scrip Code 539807
NSE Symbol INFIBEAM
MSEI Symbol NOTLISTED
ISIN INE483S01020
Name of company Infibeam Avenues 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 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 Multi segment
Description of single segment
Start date and time of board meeting 26-May-2025   11:00:00
End date and time of board meeting 26-May-2025   13:30:00
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 11605200000 39925800000
Other income 199400000 731400000
Total income 11804600000 40657200000
2 Expenses
(a) Cost of materials consumed 0 0
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0 0
(d) Employee benefit expense 390600000 1481900000
(e) Finance costs 32300000 82800000
(f) Depreciation, depletion and amortisation expense 178500000 703600000
(f) Other Expenses
1 Operating Expenses 10255000000 34668100000
2 Other Expenses 182200000 741800000
Total other expenses 10437200000 35409900000
Total expenses 11038600000 37678200000
3 Total profit before exceptional items and tax 766000000 2979000000
4 Exceptional items 41900000 41900000
5 Total profit before tax 807900000 3020900000
6 Tax expense
7 Current tax 7900000 55600000
8 Deferred tax 227300000 666100000
9 Total tax expenses 235200000 721700000
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 572700000 2299200000
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 -25900000 61100000
16 Total profit (loss) for period 546800000 2360300000
17 Other comprehensive income net of taxes 96500000 24100000
18 Total Comprehensive Income for the period 643300000 2384400000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 491000000 2254400000
Total profit or loss, attributable to non-controlling interests 55800000 105900000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 588300000 2279500000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 55000000 104900000
21 Details of equity share capital
Paid-up equity share capital 2789500000 2789500000
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve 35647100000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.2 0.85
Diluted earnings (loss) per share from continuing operations 0.19 0.84
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 0.2 0.85
Diluted earnings (loss) per share from continuing and discontinued operations 0.19 0.84
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 1891100000
Capital work-in-progress 1202100000
Investment property
Goodwill 16704600000
Other intangible assets 4155000000
Intangible assets under development 3275800000
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 4745100000
Trade receivables, non-current
Loans, non-current 700000
Other non-current financial assets 2171500000
Total non-current financial assets 6917300000
Deferred tax assets (net)
Other non-current assets 777200000
Total non-current assets 34923100000
2 Current assets
Inventories 0
Current financial asset
Current investments 108400000
Trade receivables, current 892700000
Cash and cash equivalents 3313300000
Bank balance other than cash and cash equivalents 800000
Loans, current 1734400000
Other current financial assets 5091900000
Total current financial assets 11141500000
Current tax assets (net)
Other current assets 7622600000
Total current assets 18764100000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 53687200000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 2789500000
Other equity 34565100000
Total equity attributable to owners of parent 37354600000
Non controlling interest 1082000000
Total equity 38436600000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 658600000
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities 140800000
Total non-current financial liabilities 799400000
Provisions, non-current 122600000
Deferred tax liabilities (net) 2474700000
Deferred government grants, Non-current
Other non-current liabilities 71200000
Total non-current liabilities 3467900000
Current liabilities
Current financial liabilities
Borrowings, current 867000000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 7900000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 312600000
Total Trade payable 320500000
Other current financial liabilities 1231800000
Total current financial liabilities 2419300000
Other current liabilities 9246700000
Provisions, current 58500000
Current tax liabilities (Net) 58200000
Deferred government grants, Current
Total current liabilities 11782700000
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 15250600000
Total equity and liabilites 53687200000
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 Payment Business 10983100000 37866400000
2 E-Commerce Platform Business 622100000 2059400000
Total Segment Revenue 11605200000 39925800000
Less: Inter segment revenue 0 0
Revenue from operations 11605200000 39925800000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Payment Business 332100000 1446200000
2 E-Commerce Platform Business 340500000 1065100000
Total Profit before tax 672600000 2511300000
i. Finance cost 32300000 32300000
ii. Other Unallocable Expenditure net off Unallocable income -167700000 -167700000
Profit before tax 808000000 3020900000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Payment Business 37223700000 37223700000
2 E-Commerce Platform Business 15218900000 15218900000
Total Segment Asset 52442600000 52442600000
Un-allocable Assets 1244400000 1244400000
Net Segment Asset 53687000000 53687000000
4 Segment Liabilities
Segment Liabilities
1 Payment Business 11369700000 11369700000
2 E-Commerce Platform Business 3684700000 3684700000
Total Segment Liabilities 15054400000 15054400000
Un-allocable Liabilities 196000000 196000000
Net Segment Liabilities 15250400000 15250400000
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 Re-measurement gains / (losses) on defined benefit plans -7400000 -7800000
2 Net Change in fair value of Investments in equity and preference instruments 114200000 42200000
Total Amount of items that will not be reclassified to profit and loss 106800000 34400000
2 Income tax relating to items that will not be reclassified to profit or loss 10300000 10300000
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 96500000 24100000



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 Consolidated
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 3020900000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 82800000
Adjustments for decrease (increase) in inventories 0
Adjustments for decrease (increase) in trade receivables, current 283600000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 857000000
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 115100000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -4151100000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 703600000
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 -4200000
Adjustments for dividend income 400000
Adjustments for interest income 424400000
Adjustments for share-based payments 147000000
Adjustments for fair value losses (gains) -220200000
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) 0
Other adjustments for non-cash items -85100000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -2696300000
Net cash flows from (used in) operations 324600000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) -284400000
Other inflows (outflows) of cash 111600000
Net cash flows from (used in) operating activities 720600000
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 895500000
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 3000000
Purchase of property, plant and equipment 3764100000
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 969200000
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 400000
Interest received 364700000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -3246000000
Net cash flows from (used in) investing activities -6715700000
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 1726600000
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 7500000
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 555900000
Repayments of borrowings 0
Payments of lease liabilities 0
Dividends paid 138400000
Interest paid 62100000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -6700000
Net cash flows from (used in) financing activities 2082800000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -3912300000
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 -3912300000
Cash and cash equivalents cash flow statement at beginning of period 7225600000
Cash and cash equivalents cash flow statement at end of period 3313300000





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 Shah & Taparia Yes 30-Sep-2027