Integrated Filing — IndAS



General information about company
Scrip Code 507438
NSE Symbol IFBAGRO
MSEI Symbol NOTLISTED
ISIN INE076C01018
Name of company IFB AGRO 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 29-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 Unaudited
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 29-May-2025   11:30:00
End date and time of board meeting 29-May-2025   16:15:00
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 Unaudited 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 3545700000 15384900000
Other income 55400000 193400000
Total income 3601100000 15578300000
2 Expenses
(a) Cost of materials consumed 1080800000 5823700000
(b) Purchases of stock-in-trade 343500000 1631700000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 125700000 86600000
(d) Employee benefit expense 119000000 569600000
(e) Finance costs 1600000 9800000
(f) Depreciation, depletion and amortisation expense 48800000 191000000
(f) Other Expenses
1 Other Expenses 565300000 2112700000
2 Excise duty on sale of goods 1223400000 4792700000
Total other expenses 1788700000 6905400000
Total expenses 3508100000 15217800000
3 Total profit before exceptional items and tax 93000000 360500000
4 Exceptional items 0 0
5 Total profit before tax 93000000 360500000
6 Tax expense
7 Current tax 45300000 95000000
8 Deferred tax 41400000 42100000
9 Total tax expenses 86700000 137100000
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 6300000 223400000
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 6300000 223400000
17 Other comprehensive income net of taxes 285300000 342300000
18 Total Comprehensive Income for the period 291600000 565700000
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 93700000 93700000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 5999900000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.67 23.85
Diluted earnings (loss) per share from continuing operations 0.67 23.85
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 0.67 23.85
Diluted earnings (loss) per share from continuing and discontinued operations 0.67 23.85
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1.These consolidated audited annual financial results (‘financial results’) have been prepared in accordance with Ind AS notified under the Companies (Indian Accounting Standards) Rules, 2015 (as amended). These financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 29 May 2025. n n2. The Statutory Auditors of the Holding Company have audited the financial results for the year ended 31 March 2025 and have issued an unmodified opinion on the said results. The same is being filed with the stock exchanges along with the above financial results. n n n3. The figures for the three months ended 31 March 2025 and 31 March 2024 are the balancing figures between audited figures in respect of full financial year and the year-to-date figures upto the end of the third quarter, which were subject to limited review by the statutory auditors. n n4. Due to seasonal nature of Marine business, the results of the current quarter are not strictly comparable to those of corresponding previous quarter. n n5. The Board of directors of the Holding Company at its meeting dated 11 November 2024 has approved the proposal to close its wholly owned subsidiary, IFB Agro Marine FZE, UAE. The necessary formalities in this regard are still under process. n n6.The Holding Company had contributed Rs. 10 cr to electoral bonds during the three months ended 31 March 2024 and Rs. 50 cr during the year ended 31 March 2024. There is no contribution during the three months and year ended 31 March 2025, since discontinued. n n7. The consolidated financial results of the Holding Company for the three month and year ended 31 March 2025 are available on the Holding Company's website www.ifbagro.in. and at www.nseindia.com and www.bseindia.com.



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 1411600000
Capital work-in-progress 81000000
Investment property 200000
Goodwill 0
Other intangible assets 0
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 1340000000
Trade receivables, non-current
Loans, non-current 0
Other non-current financial assets 6500000
Total non-current financial assets 1346500000
Deferred tax assets (net)
Other non-current assets 161800000
Total non-current assets 3001100000
2 Current assets
Inventories 1069000000
Current financial asset
Current investments 0
Trade receivables, current 914200000
Cash and cash equivalents 1791900000
Bank balance other than cash and cash equivalents 83500000
Loans, current 2000000
Other current financial assets 6500000
Total current financial assets 2798100000
Current tax assets (net)
Other current assets 305600000
Total current assets 4172700000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 7173800000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 93700000
Other equity 5999900000
Total equity attributable to owners of parent 6093600000
Non controlling interest
Total equity 6093600000
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 34500000
Total non-current financial liabilities 34500000
Provisions, non-current 6000000
Deferred tax liabilities (net) 240900000
Deferred government grants, Non-current
Other non-current liabilities 2200000
Total non-current liabilities 283600000
Current liabilities
Current financial liabilities
Borrowings, current 50000000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 33700000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 270400000
Total Trade payable 304100000
Other current financial liabilities 339200000
Total current financial liabilities 693300000
Other current liabilities 75100000
Provisions, current 15100000
Current tax liabilities (Net) 13100000
Deferred government grants, Current
Total current liabilities 796600000
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 1080200000
Total equity and liabilites 7173800000
Disclosure of notes on assets and liabilities Textual Information(1)



Text Block
Textual Information(1) wgwgb



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 Unaudited Audited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Spirit, spirituous beverages and allied productst 2788500000 11227100000
2 Marine 762800000 4193100000
Total Segment Revenue 3551300000 15420200000
Less: Inter segment revenue 5600000 5600000
Revenue from operations 3545700000 15384900000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Spirit, spirituous beverages and allied productst 184500000 739400000
2 Marine -88000000 -334400000
Total Profit before tax 96500000 405000000
i. Finance cost 1600000 1600000
ii. Other Unallocable Expenditure net off Unallocable income 1900000 1900000
Profit before tax 93000000 360500000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Spirit, spirituous beverages and allied productst 2630400000 2630400000
2 Marine 1092700000 1092700000
Total Segment Asset 3723100000 3723100000
Un-allocable Assets 3450700000 3450700000
Net Segment Asset 7173800000 7173800000
4 Segment Liabilities
Segment Liabilities
1 Spirit, spirituous beverages and allied productst 573700000 573700000
2 Marine 176200000 176200000
Total Segment Liabilities 749900000 749900000
Un-allocable Liabilities 330300000 330300000
Net Segment Liabilities 1080200000 1080200000
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 Unaudited 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 equity instruments 372300000 439800000
2 Remeasurements of post-employment benefit obligations 9200000 9200000
Total Amount of items that will not be reclassified to profit and loss 381500000 449000000
2 Income tax relating to items that will not be reclassified to profit or loss 95300000 106200000
3 Amount of items that will be reclassified to profit and loss
1 Items that will be reclassified to profit or loss -900000 -500000
Total Amount of items that will be reclassified to profit and loss -900000 -500000
4 Income tax relating to items that will be reclassified to profit or loss 0 0
5 Total Other comprehensive income 285300000 342300000



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 360500000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 9800000
Adjustments for decrease (increase) in inventories 136600000
Adjustments for decrease (increase) in trade receivables, current -114200000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 0
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 99700000
Adjustments for other financial assets, current 4600000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 46200000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 0
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 191000000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 9200000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 118100000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 700000
Adjustments for dividend income 0
Adjustments for interest income 5900000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) -89400000
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) -5700000
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) 400700000
Net cash flows from (used in) operations 761200000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 73200000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 688000000
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 7000000
Purchase of property, plant and equipment 260000000
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 5100000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 369800000
Net cash flows from (used in) investing activities 121900000
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 0
Repayments of borrowings 50000000
Payments of lease liabilities 0
Dividends paid 0
Interest paid 8700000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -1200000
Net cash flows from (used in) financing activities -59900000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 750000000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents -500000
Net increase (decrease) in cash and cash equivalents 749500000
Cash and cash equivalents cash flow statement at beginning of period 1042400000
Cash and cash equivalents cash flow statement at end of period 1791900000





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 MSKA & Associates Yes 31-Jul-2027