INTEGRATED FILING — Other than Banks



General information about company

Scrip code 000000
NSE Symbol FOCE
MSEI Symbol NA
ISIN INE0I7D01019
Name of Company FOCE INDIA LIMITED
Type of company SME
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 14-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 06-11-2025
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Half Yearly
Reporting Quarter Half yearly
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
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 14-11-2025   11:30:00
End date and time of board meeting 14-11-2025   20:30:00
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 Not applicable


Financial Results — Other than Bank

Amount in (Lakhs)

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 01-04-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Revenue From Operations
Revenue from operations 5,861.54 5,861.54
Other income 20.48 20.48
Total Income 5,882.02 5,882.02
2 Expenses
(a) Cost of materials consumed 8,384.27 8,384.27
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (3,537.27) (3,537.27)
(d) Employee benefit expense 24.24 24.24
(e) Finance costs 38.16 38.16
(f) Depreciation and amortisation expense 19.89 19.89
(g) Other Expenses
1 other expenses 193.28 193.28
Total other expenses 193.28 193.28
Total expenses 5,122.57 5,122.57
3 Profit before exceptional and extraordinary items and tax 759.45 759.45
4 Exceptional items 0.00 0.00
5 Profit before extraordinary items and tax 759.45 759.45
6 Extraordinary items 0.00 0.00
7 Profit before tax 759.45 759.45
8 Tax Expense
Current tax 178.56 178.56
Deferred tax 0.00 0.00
Total tax expenses 178.56 178.56
9 Net Profit Loss for the period from continuing operations 580.89 580.89
10 Profit (loss) from discontinuing operations before tax 0.00 0.00
11 Tax expense of discontinuing operations 0.00 0.00
12 Net profit (loss) from discontinuing operation after tax 0.00 0.00
13 Profit (loss) for period before minority interest 580.89 580.89
14 Share of profit (loss) of associates 0.00 0.00
15 Profit (loss) of minority interest 0.00 0.00
16 Net profit (Loss) for the period 580.89 580.89
17 Details of equity share capital
Paid-up equity share capital 489.29 489.29
Face value of equity share capital 10 10
18 Reserves excluding revaluation reserve
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 11.87 11.87
Diluted earnings (loss) per share from continuing and discontinued operations 11.87 11.87
20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio
23 Disclosure of notes on financial results Textual Information(1)


Text Block

Textual Information(1) Other Notes : 1.The Company,s consolidated Financial results for the half year ended 30.09.2025 have been reviewed by the Audit Committee and subsequently approved & taken on record by the Board of Directors of the Company at its meeting held on 14th November, 2025 2.Figures of previous reporting periods have been regrouped/reclassified wherever necessary to correspond with the figures of the current reporting period. 3.The above results are also available on our website www.foceindia.com and the stock exchange www.nseindia.com.


Remarks

20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio


Cash flow statement — indirect

Amount in (Lakhs)

A Date of start of reporting period 01-04-2025
B Date of end of reporting period 30-09-2025
C Whether results are audited or unaudited
D Nature of report standalone or consolidated Consolidated
1 Statement of cash flows
Cash flows from used in operating activities
Profit before extraordinary items and tax 759.45
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 0.00
Adjustments for depreciation and amortisation expense 19.89
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for share-based payments 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 0.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments to profit (loss) 19.89
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories (3,537.27)
Adjustments for decrease (increase) in trade receivables (985.72)
Adjustments for decrease (increase) in other current assets 572.88
Adjustments for increase (decrease) in trade payables 273.16
Adjustments for increase (decrease) in other current liabilities 3,238.37
Adjustments for provisions 177.60
Total adjustments for working capital (260.98)
Total adjustments for reconcile profit (loss) (241.09)
Net cash flows from (used in) operations 518.36
Dividends received 0.00
Interest paid 20.48
Interest received 0.00
Income taxes paid (refund) 178.56
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities before extraordinary items 319.32
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) operating activities 319.32
4 Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 340.33
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property plant and equipment 0.00
Purchase of property plant and equipment 5.08
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 20.48
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (0.10)
Proceeds from government grants 0.00
Net cash flows from (used in) investing activities before extraordinary items (325.03)
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) investing activities (325.03)
Cash flows from used in financing activities
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 0.00
Repayments of borrowings 0.00
Dividends paid 0.00
Interest paid 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities before extraordinary items 0.00
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) financing activities 0.00
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (5.71)
6 Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents (5.71)
Cash and cash equivalents cash flow statement at beginning of period 84.27
Cash and cash equivalents cash flow statement at end of period 78.56


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 30-09-2025
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
Equity and liabilities
1 Shareholders' funds
Share capital 489.29
Reserves and surplus 7,972.89
Money received against share warrants 0.00
Total shareholders' funds 8,462.18
2 Share application money pending allotment 0.00
3 Deferred government grants 0.00
4 Minority interest 0
5 Non-current liabilities
Long-term borrowings 0.00
Deferred tax liabilities (net) 0.00
Foreign currency monetary item translation difference liability account 0.00
Other long-term liabilities 0.00
Long-term provisions 0.00
Total non-current liabilities 0.00
6 Current liabilities
Short-term borrowings 4,258.17
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 2,061.71
Total Trade payable 2,061.71
Other current liabilities 4,232.64
Short-term provisions 185.20
Total current liabilities 10,737.72
Total equity and liabilities 19,199.90
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 63.41
Producing properties 0.00
Intangible assets 0.00
Preproducing properties 0.00
Property, Plant and Equipment capital work-in-progress 0.00
Intangible assets under development or work-in-progress 0.00
Total Property, Plant and Equipment and Intangible assets 63.41
ii Non-current investments 7,510.87
v Deferred tax assets (net) 5.60
vi Foreign currency monetary item translation difference asset account 0.00
vii Long-term loans and advances 0.00
viii Other non-current assets 7.75
Total non-current assets 7,587.63
Current assets
Current investments 70.87
Inventories 3,851.53
Trade receivables 6,751.53
Cash and cash equivalents 78.56
Bank balance other than cash and cash equivalents 0.00
Short-term loans and advances 140.90
Other current assets 718.88
Total current assets 11,612.27
Total assets 19,199.90
Disclosure of notes on assets and liabilities


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-04-2025 01-04-2025
Date of end of reporting period 30-09-2025 30-09-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Trading & Manufacturing Activities 2,835.54 2,835.54
2 Renting Activities 3,010.25 3,010.25
Total Segment Revenue 5,845.79 5,845.79
Less: Inter segment revenue 0.00 0.00
Revenue from operations 5,845.79 5,845.79
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Trading & Manufacturing Activities 365.89 365.89
2 Renting Activities 411.24 411.24
Total Profit before tax 777.13 777.13
i. Finance cost 38.16 38.16
ii. Other Unallocable Expenditure net off Unallocable income (20.48) (20.48)
Profit before tax 759.45 759.45
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Trading & Manufacturing Activities 17,084.00 17,084.00
2 Renting Activities 12,881.62 12,881.62
3 Trading & Manufacturing Activities 17,084.00 17,084.00
4 Renting Activities 12,881.62 12,881.62
Total Segment Asset 29,965.62 29,965.62
Un-allocable Assets 0.00 0.00
Net Segment Asset 29,965.62 29,965.62
4 Segment Liabilities
Segment Liabilities
1 Trading & Manufacturing Activities 9,641.91 9,641.91
2 Renting Activities 11,861.42 11,861.42
3 Trading & Manufacturing Activities 9,641.91 9,641.91
4 Renting Activities 11,861.42 11,861.42
Total Segment Liabilities 21,503.33 21,503.33
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 21,503.33 21,503.33
Disclosure of notes on segments