Integrated Filing — IndAS



General information about company
Scrip Code 505726
NSE Symbol IFBIND
MSEI Symbol NOTLISTED
ISIN INE559A01017
Name of company IFB INDUSTRIES 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 28-Apr-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 28-May-2025   12:00:00
End date and time of board meeting 28-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 13337000000 50917100000
Other income 113100000 351800000
Total income 13450100000 51268900000
2 Expenses
(a) Cost of materials consumed 6331600000 25509400000
(b) Purchases of stock-in-trade 1303900000 6243300000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 696200000 -723900000
(d) Employee benefit expense 1015600000 4383600000
(e) Finance costs 71300000 239700000
(f) Depreciation, depletion and amortisation expense 337100000 1318700000
(f) Other Expenses
1 Other expenses 3378500000 12480700000
Total other expenses 3378500000 12480700000
Total expenses 13134200000 49451500000
3 Total profit before exceptional items and tax 315900000 1817400000
4 Exceptional items 0 0
5 Total profit before tax 315900000 1817400000
6 Tax expense
7 Current tax 93000000 500600000
8 Deferred tax -15000000 -55200000
9 Total tax expenses 78000000 445400000
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 237900000 1372000000
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 -49200000 -182900000
16 Total profit (loss) for period 188700000 1189100000
17 Other comprehensive income net of taxes 21700000 54700000
18 Total Comprehensive Income for the period 210400000 1243800000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 188700000 1189100000
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 210400000 1243800000
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 412800000 412800000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 8007100000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 4.66 29.35
Diluted earnings (loss) per share from continuing operations 4.66 29.35
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 4.66 29.35
Diluted earnings (loss) per share from continuing and discontinued operations 4.66 29.35
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 5017200000
Capital work-in-progress 114600000
Investment property 1100000
Goodwill 203300000
Other intangible assets 178200000
Intangible assets under development 20600000
Biological assets other than bearer plants 0
Investments accounted for using equity method 518600000
Non-current financial assets
Non-current investments 3600000
Trade receivables, non-current 0
Loans, non-current 2800000
Other non-current financial assets 278600000
Total non-current financial assets 285000000
Deferred tax assets (net) 23600000
Other non-current assets 1753300000
Total non-current assets 8115500000
2 Current assets
Inventories 6696600000
Current financial asset
Current investments 2019800000
Trade receivables, current 4300500000
Cash and cash equivalents 1092600000
Bank balance other than cash and cash equivalents 6200000
Loans, current 8700000
Other current financial assets 171800000
Total current financial assets 7599600000
Current tax assets (net)
Other current assets 1164500000
Total current assets 15460700000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 23576200000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 412800000
Other equity 8007100000
Total equity attributable to owners of parent 8419900000
Non controlling interest 0
Total equity 8419900000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 132900000
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 1164500000
Total non-current financial liabilities 1297400000
Provisions, non-current 610400000
Deferred tax liabilities (net) 141100000
Deferred government grants, Non-current
Other non-current liabilities 474800000
Total non-current liabilities 2523700000
Current liabilities
Current financial liabilities
Borrowings, current 851900000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 330200000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 9103200000
Total Trade payable 9433400000
Other current financial liabilities 642600000
Total current financial liabilities 10927900000
Other current liabilities 1526400000
Provisions, current 147500000
Current tax liabilities (Net) 30800000
Deferred government grants, Current 0
Total current liabilities 12632600000
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 15156300000
Total equity and liabilites 23576200000
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 Home appliances 10668200000 40602900000
2 Engineering 2364300000 8995200000
3 Motor 163400000 657500000
4 Steel 454100000 1849800000
Total Segment Revenue 13650000000 52105400000
Less: Inter segment revenue 313000000 313000000
Revenue from operations 13337000000 50917100000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Home appliances 103700000 1116600000
2 Engineering 323000000 1112600000
3 Motor -6100000 -26700000
4 Steel 22300000 55400000
Total Profit before tax 442900000 2257900000
i. Finance cost 71300000 71300000
ii. Other Unallocable Expenditure net off Unallocable income 104900000 104900000
Profit before tax 266700000 1634500000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Home appliances 15587300000 15587300000
2 Engineering 4022700000 4022700000
3 Motor 330000000 330000000
4 Steel 725200000 725200000
Total Segment Asset 20665200000 20665200000
Un-allocable Assets 2911000000 2911000000
Net Segment Asset 23576200000 23576200000
4 Segment Liabilities
Segment Liabilities
1 Home appliances 12786000000 12786000000
2 Engineering 1519600000 1519600000
3 Motor 203700000 203700000
4 Steel 340400000 340400000
Total Segment Liabilities 14849700000 14849700000
Un-allocable Liabilities 306600000 306600000
Net Segment Liabilities 15156300000 15156300000
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 Remeasurements of the defined benefit plan 30600000 40000000
2 Share of OCI in Associates and Joint Ventures -500000 -500000
Total Amount of items that will not be reclassified to profit and loss 30100000 39500000
2 Income tax relating to items that will not be reclassified to profit or loss 7600000 10000000
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences in translating the financial statements of foreign operations -800000 25200000
Total Amount of items that will be reclassified to profit and loss -800000 25200000
4 Income tax relating to items that will be reclassified to profit or loss 0 0
5 Total Other comprehensive income 21700000 54700000



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 1817400000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 235700000
Adjustments for decrease (increase) in inventories -1302100000
Adjustments for decrease (increase) in trade receivables, current 298500000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -221200000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current -103800000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -243500000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 11200000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 1318700000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 22700000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 2100000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains -90500000
Adjustments for dividend income 0
Adjustments for interest income 31500000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) -91700000
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow 4000000
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items -100000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -191500000
Net cash flows from (used in) operations 1625900000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 445800000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 1180100000
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 9120100000
Other cash payments to acquire equity or debt instruments of other entities 9038100000
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 2800000
Purchase of property, plant and equipment 1064000000
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 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 17500000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 60700000
Net cash flows from (used in) investing activities -901000000
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 730100000
Repayments of borrowings 393500000
Payments of lease liabilities 509400000
Dividends paid 0
Interest paid 58300000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -231100000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 48000000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 5700000
Net increase (decrease) in cash and cash equivalents 53700000
Cash and cash equivalents cash flow statement at beginning of period 1038900000
Cash and cash equivalents cash flow statement at end of period 1092600000





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 Price waterhouse and Co Chartered Accountants LLP Yes 30-Nov-2026