INSECTICID2024-10-012024-12-31 INSECTICID2024-10-012024-12-31 INSECTICID2024-10-012024-12-31in-bse-fin:OneOperatingExpenses01Member INSECTICID2024-10-012024-12-31in-bse-fin:FourOperatingExpenses01Member INSECTICID2024-12-31 INSECTICID2024-10-012024-12-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member INSECTICID2024-10-012024-12-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss02Member INSECTICID2024-10-012024-12-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss03Member INSECTICID2024-10-012024-12-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss04Member INSECTICID2024-10-012024-12-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member INSECTICID2024-10-012024-12-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss02Member INSECTICID2024-10-012024-12-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss03Member INSECTICID2024-10-012024-12-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss04Member INSECTICID2024-10-012024-12-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member INSECTICID2024-10-012024-12-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 532851 INSECTICID NA Insecticides (India) Limited Equity 2024-04-01 2025-03-31 2025-02-10 2024-12-27 INR Lakhs Third quarter 14:00:00 15:30:00 2025-02-10 2025-02-10 Not applicable Single segment Agro-chemicals 2024-10-01 2024-12-31 Unaudited Consolidated 3577047000.00 1550000.00 3578597000.00 2359662000.00 209511000.00 -283994000.00 324902000.00 14061000.00 75811000.00 658041000.00 3357994000.00 220603000.00 2213000.00 222816000.00 53882000.00 -4716000.00 49166000.00 0.00 173650000.00 0.00 0.00 0.00 0.00 173650000.00 -7351000.00 166299000.00 166299000.00 0.00 290978000.00 10 5.96 5.96 0.00 0.00 5.96 5.96 1.Above Consolidated Unaudited Financial Results have been published in accordance with Regulation 33 of the SEBI(LODR)Regulations, 2015, as amended. The results have been reviewed and recommended by the Audit Committee and approved by Board of Directors at their meeting held on February 10,2025. The Joint Statutory Auditors have carried out a limited review of financial results. The Limited Review Report and Quarterly Financial Results are available on the Stock Exchange website and on the Company's website. 2. The above Consolidated Unaudited Financial Results have been prepared in accordance with Ind AS, the provisions of the Companies Act, 2013 ( the Act ), as applicable and guidelines issued by SEBI. The Ind AS are prescribed under Section 133 of the Act read with Rule 3 of the Companies IAS Rules, 2015 and subsequent amendments thereto. 3. The Group is in the business of manufacturing and distribution of Agro-Chemicals and accordingly has one business segment viz Agro-Chemicals comprising of Technical & Formulation. 4. The Board of Directors of the Company at its meeting held on August 30, 2024, approved Buyback of 5,00,000 fully paid-up equity shares of face value of Rs. 10/- each at a price of Rs. 1000/- per equity share (being 1.69% of the total paid up equity capital of the Company) for an aggregate consideration not exceeding Rs. 5,000 Lacs (excluding transaction cost and any other expenses incurred for the buy back) representing 4.97% and 4.96% of the aggregate of the paid up share capital and free reserves (including securities premium) as per the audited standalone and consolidated financial statements respectively as on March 31, 2024.Further, on the settlement date i.e. September 30, 2024, Company has made payment of Rs. 5,000 Lacs to those shareholders of securities whose offer has been accepted. The issued capital of the Company pre-buyback was 2,95,97,837 and post-buyback is 2,90,97,837. However, as on September 30, 2024, the number of shares remain 2,95,97,837 as the same were extinguished on October 05, 2024. In accordance with section 69 of the Companies Act, 2013, the Company has created ‘Capital Redemption Reserve’ of Rs. 50 Lacs equal to the nominal value of the shares bought back as an appropriation from general reserve. 5. The Board of Directors of IIL at its meeting held on August 09, 2024 had approved the dissolution/ liquidation of its WOS 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 December 31, 2024. 6. The Board of Directors of the Company, at its meeting held on November 11, 2024, approved the acquisition of 100% equity shared of 'Kaeros Research Private Limited' (“Target Company”) from its existing shareholders through a share purchase agreement (“SPA”) between the existing shareholders and the Company. Consequently, target company becomes the wholly owned subsidiary of the Group. This transaction is considered as a common control transaction as per Ind AS 103. As per guidance on accounting for common control transactions outlined in Ind AS 103 ‘Business Combinations,’ the acquisition has been accounted for using the pooling of interest method. Accordingly, the consolidated financial statements of the Group have been restated with effect from April 01, 2023, by transferring all assets, liabilities, and reserves of the target company, with the differential amount from the purchase consideration has been recognized in capital reserve (other equity). Therefore, the figures for the quarter and nine months ended December 31, 2023, the quarter ended September 30, 2024, and the year ended March 31, 2024, have been restated. Single segment 2024-04-01 2024-12-31 Unaudited Consolidated 16410291000.00 41400000.00 16451691000.00 10219982000.00 629172000.00 466436000.00 1100750000.00 47236000.00 219830000.00 2066527000.00 14749933000.00 1701758000.00 5703000.00 1707461000.00 436534000.00 -10348000.00 426186000.00 0.00 1281275000.00 0.00 0.00 0.00 0.00 1281275000.00 -6004000.00 1275271000.00 1275271000.00 0.00 290978000.00 10 43.52 43.52 0.00 0.00 43.52 43.52 Other Expenses 658041000.00 Other Expenses 2066527000.00 Changes in fair value of FVTOCI equity instruments -9009000.00 Remeasurement of net defined benefit plans -125000.00 Share of Other comprehensive income of joint venture accounted for using equity method -431000.00 Income tax relating to these items 2238000.00 Changes in fair value of FVTOCI equity instruments -6197000.00 Remeasurement of net defined benefit plans -375000.00 Share of Other comprehensive income of joint venture accounted for using equity method -1292000.00 Income tax relating to these items 1863000.00 -7327000.00 -6001000.00 0.00 0.00 Exchange differences in translating the financial statements of nforeign operations -24000.00 Exchange differences in translating the financial statements of nforeign operations -3000.00 -24000.00 -3000.00 0.00 0.00