Integrated Filing — IndAS



General information about company
Scrip Code 532851
NSE Symbol INSECTICID
MSEI Symbol NA
ISIN INE070I01018
Name of company Insecticides (India) 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 28-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 24-Mar-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 Agro-Chemicals
Start date and time of board meeting 28-May-2025   14:00:00
End date and time of board meeting 28-May-2025   15:30:00
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 3589205000 19999496000
Other income 28555000 69955000
Total income 3617760000 20069451000
2 Expenses
(a) Cost of materials consumed 3263784000 13483766000
(b) Purchases of stock-in-trade 121955000 751127000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -1110114000 -643678000
(d) Employee benefit expense 286347000 1387097000
(e) Finance costs 21409000 68645000
(f) Depreciation, depletion and amortisation expense 71704000 291534000
(f) Other Expenses
1 other expenses 742484000 2809011000
Total other expenses 742484000 2809011000
Total expenses 3397569000 18147502000
3 Total profit before exceptional items and tax 220191000 1921949000
4 Exceptional items 0 0
5 Total profit before tax 220191000 1921949000
6 Tax expense
7 Current tax 122613000 559147000
8 Deferred tax -41291000 -51639000
9 Total tax expenses 81322000 507508000
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 138869000 1414441000
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 42000 5745000
16 Total profit (loss) for period 138911000 1420186000
17 Other comprehensive income net of taxes -7413000 -13417000
18 Total Comprehensive Income for the period 131498000 1406769000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0 0
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 0 0
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 290978000 290978000
Face value of equity share capital 0 0
27 Details of debt securities
22 Reserves excluding revaluation reserve 10554960000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 4.77 48.38
Diluted earnings (loss) per share from continuing operations 4.77 48.38
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 4.77 48.38
Diluted earnings (loss) per share from continuing and discontinued operations 4.77 48.38
24 Debt equity ratio 0 0
25 Debt service coverage ratio 0 0
26 Interest service coverage ratio 0 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1. The above Audited Consolidated Financial Results have been published in accordance with Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. The above results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on May 28, 2025. The auditors of the company have carried out the audit of the same. The Audit Report along with Financial Results for the quarter and year ended March 31, 2025 are available on the Stock Exchanges website at www.bseindia.com, www.nseindia.com and on the Company website www.insecticidesindia.com. 2. The above Audited Financial Results have been prepared in accordance with the Indian Accounting Standard (Ind AS), the provisions of the Companies Act, 2013 (the Act), as applicable and guidelines issued by the Securities and Exchange Board of India (SEBI). The Ind AS are prescribed under Section 133 of the Act read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 and subsequent amendments thereto. 3. The Company is in the business of manufacturing and distribution of Agro-Chemicals and accordingly has one business segment viz Agro-Chemicals comprising of Technical & Formulation. 5. The Board of Directors of Insecticides (India) Limited at its meeting held on August 09, 2024 had approved the dissolution/ liquidation of its wholly owned subsidiary IIL Overseas DMCC, Dubai. Accordingly, IIL Overseas DMCC has filed the application for windup / dissolution with DMCCA (Office of the Registrar of Companies of Dubai Multi Commodities Centre Authority) for which approval is yet to be received as of March 31, 2025. 6. The figures of the last quarter are the balancing figures between audited figures in respect of the full financial year up to 31 March 2025 and the unaudited published year-to-date figures up to 31 December 2024 being the date of the end of the third quarter of the financial year which were subjected to a limited review.



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 2311988000
Capital work-in-progress 1561093000
Investment property 29915000
Goodwill 0
Other intangible assets 86340000
Intangible assets under development 49853000
Biological assets other than bearer plants 0
Investments accounted for using equity method 115237000
Non-current financial assets
Non-current investments 82218000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 26760000
Total non-current financial assets 108978000
Deferred tax assets (net) 15271000
Other non-current assets 452102000
Total non-current assets 4730777000
2 Current assets
Inventories 8862454000
Current financial asset
Current investments 95745000
Trade receivables, current 3853165000
Cash and cash equivalents 559270000
Bank balance other than cash and cash equivalents 11811000
Loans, current 2501000
Other current financial assets 80247000
Total current financial assets 4602739000
Current tax assets (net) 0
Other current assets 785486000
Total current assets 14250679000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 18981456000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 290978000
Other equity 10554960000
Total equity attributable to owners of parent 10845938000
Non controlling interest 0
Total equity 10845938000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 234724000
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 26460000
Total non-current financial liabilities 261184000
Provisions, non-current 55026000
Deferred tax liabilities (net) 44308000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 360518000
Current liabilities
Current financial liabilities
Borrowings, current 761499000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 226836000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 4850608000
Total Trade payable 5077444000
Other current financial liabilities 493231000
Total current financial liabilities 6332174000
Other current liabilities 1306438000
Provisions, current 48382000
Current tax liabilities (Net) 88006000
Deferred government grants, Current 0
Total current liabilities 7775000000
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 8135518000
Total equity and liabilites 18981456000
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 Changes in fair value of FVTOCI equity instruments 3126000 -3071000
2 Remeasurement of net defined benefit plans -13577000 -13952000
3 Share of Other comprehensive income of joint venture accounted for using equity method 466000 -826000
4 Income tax relating to these items 2572000 4435000
Total Amount of items that will not be reclassified to profit and loss -7413000 -13414000
2 Income tax relating to items that will not be reclassified to profit or loss 0 0
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences in translating the financial statements of foreign operations 0 -3000
Total Amount of items that will be reclassified to profit and loss 0 -3000
4 Income tax relating to items that will be reclassified to profit or loss 0 0
5 Total Other comprehensive income -7413000 -13417000



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 1921949000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 68645000
Adjustments for decrease (increase) in inventories -788627000
Adjustments for decrease (increase) in trade receivables, current -939804000
Adjustments for decrease (increase) in trade receivables, non-current -1062000
Adjustments for decrease (increase) in other current assets 39840000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current -3072000
Adjustments for other financial assets, current -71474000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 910541000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -122840000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 291534000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 26494000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current -29522000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 2283000
Adjustments for interest income 23551000
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 75824000
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) -569357000
Net cash flows from (used in) operations 1352592000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 418023000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 934569000
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 26187000
Purchase of property, plant and equipment 372890000
Proceeds from sales of investment property 23986000
Purchase of investment property 80485000
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 -231000
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 2217000
Interest received 23551000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities -377203000
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 618802000
Payments of other equity instruments 0
Proceeds from exercise of stock options 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 292084000
Repayments of borrowings 133112000
Payments of lease liabilities 22041000
Dividends paid 59196000
Interest paid 69855000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -610922000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -53556000
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 -53556000
Cash and cash equivalents cash flow statement at beginning of period 612826000
Cash and cash equivalents cash flow statement at end of period 559270000





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 S S Kothari Mehta & Co., LLP Yes 31-Aug-2025
2 Devesh Parekh & Co Yes 29-Feb-2028