Integrated Filing — IndAS



General information about company
Scrip Code 544364
NSE Symbol BAJAJINDEF
MSEI Symbol NOTLISTED
ISIN INE0O9T01021
Name of company Indef Manufacturing 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 27-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 22-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 material handling equipment
Start date and time of board meeting 27-May-2025   16:15:00
End date and time of board meeting 27-May-2025   18:30:00
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 529773000 1786284000
Other income 42923000 169671000
Total income 572696000 1955955000
2 Expenses
(a) Cost of materials consumed 282785000 954870000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -11575000 -7937000
(d) Employee benefit expense 67520000 239232000
(e) Finance costs 932000 4251000
(f) Depreciation, depletion and amortisation expense 12868000 51707000
(f) Other Expenses
1 OTHER EXPENSES 84248000 294327000
Total other expenses 84248000 294327000
Total expenses 436778000 1536450000
3 Total profit before exceptional items and tax 135918000 419505000
4 Exceptional items 0 0
5 Total profit before tax 135918000 419505000
6 Tax expense
7 Current tax 23641000 40827000
8 Deferred tax 10996000 37075000
9 Total tax expenses 34637000 77902000
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 101281000 341603000
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 101281000 341603000
17 Other comprehensive income net of taxes 1443000 347000
18 Total Comprehensive Income for the period 102724000 341950000
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 32000000 32000000
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve 2497033000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 3.17 10.68
Diluted earnings (loss) per share from continuing operations 3.17 10.68
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 3.17 10.68
Diluted earnings (loss) per share from continuing and discontinued operations 3.17 10.68
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 268575000
Capital work-in-progress 24455000
Investment property
Goodwill 0
Other intangible assets 47621000
Intangible assets under development 306000
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 1985970000
Trade receivables, non-current
Loans, non-current 0
Other non-current financial assets 7165000
Total non-current financial assets 1993135000
Deferred tax assets (net)
Other non-current assets 46001000
Total non-current assets 2380093000
2 Current assets
Inventories 221787000
Current financial asset
Current investments 0
Trade receivables, current 320192000
Cash and cash equivalents 55190000
Bank balance other than cash and cash equivalents 6552000
Loans, current 0
Other current financial assets 9292000
Total current financial assets 391226000
Current tax assets (net) 1569000
Other current assets 19343000
Total current assets 633925000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 3014018000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 32000000
Other equity 2497033000
Total equity attributable to owners of parent 2529033000
Non controlling interest
Total equity 2529033000
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
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities 28346000
Total non-current financial liabilities 28346000
Provisions, non-current 0
Deferred tax liabilities (net) 128558000
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 156904000
Current liabilities
Current financial liabilities
Borrowings, current 0
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 86023000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 143723000
Total Trade payable 229746000
Other current financial liabilities 24126000
Total current financial liabilities 253872000
Other current liabilities 43252000
Provisions, current 30927000
Current tax liabilities (Net) 30000
Deferred government grants, Current
Total current liabilities 328081000
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 484985000
Total equity and liabilites 3014018000
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
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss -1928000 -463000
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 485000 116000
5 Total Other comprehensive income 1443000 347000



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 419505000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 4251000
Adjustments for decrease (increase) in inventories 1664000
Adjustments for decrease (increase) in trade receivables, current -125741000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 3690000
Adjustments for decrease (increase) in other non-current assets 4154000
Adjustments for other financial assets, non-current -814000
Adjustments for other financial assets, current -5048000
Adjustments for other bank balances 875000
Adjustments for increase (decrease) in trade payables, current 3065000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -87879000
Adjustments for increase (decrease) in other non-current liabilities 400000
Adjustments for depreciation and amortisation expense 51707000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 761000
Adjustments for provisions, current -5280000
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 -3089000
Adjustments for dividend income 0
Adjustments for interest income 20053000
Adjustments for share-based payments 463000
Adjustments for fair value losses (gains) -145067000
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 3870000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -318071000
Net cash flows from (used in) operations 101434000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 53275000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 48159000
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 0
Purchase of property, plant and equipment 87983000
Proceeds from sales of investment property 1053000
Purchase of investment property 30000000
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 20053000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -5946000
Net cash flows from (used in) investing activities -102823000
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 5946000
Repayments of borrowings 0
Payments of lease liabilities 19748000
Dividends paid 0
Interest paid 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -13802000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -68466000
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 -68466000
Cash and cash equivalents cash flow statement at beginning of period 123657000
Cash and cash equivalents cash flow statement at end of period 55191000





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 M/s. Kanu Doshi Associates LLP Yes 31-Dec-2035