5328512025-07-012025-09-305328512025-09-305328512025-03-315328512025-04-012025-09-305328512025-07-012025-09-30in-capmkt:OtherExpenses1Member5328512025-04-012025-09-30in-capmkt:OtherExpenses1Member5328512025-07-012025-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15328512025-07-012025-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss25328512025-07-012025-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss35328512025-07-012025-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss45328512025-04-012025-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15328512025-04-012025-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss25328512025-04-012025-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss35328512025-04-012025-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss45328512025-07-012025-09-30ItemsThatWillBeReclassifiedToProfitAndLoss15328512025-04-012025-09-30ItemsThatWillBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares532851INSECTICIDNAINE070I01018Insecticides (India) LimitedMain BoardEquity2025-04-012026-03-312025-11-122025-09-26INRLakhsQuarterlySecond quarterSingle segmentAgro-Chemicals2025-11-1211:30:002025-11-1213:00:00trueCash Flow IndirectNot applicable2025-07-012025-09-30UnauditedConsolidated63770090002508700064020960003630296000578440000-28916000477736000415530009329900082467500056170830007850130000785013000198009000-513000197496000058751700000035580005910750001392600060500100000139260006050010002909780001020.3120.310020.3120.311. The above Unaudited Consolidated 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. 2. The above Unaudited Consolidated 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 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. 5. The Board of Directors of the Company at its meeting held on November 11, 2024, approved the acquisition of 100% equity shares 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. The transaction is considered as Common control transaction as per Ind AS 103. As per guidance on accounting for common control transactions contained 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 recognised in capital reserve (other equity). Therefore the figures for the quarter and six months ended September 30, 2024 have been restated. 2025-04-012025-09-30UnauditedConsolidated132883400006214400013350484000735907200010294810006860930008929880007877900016642700015800770001179291700015575670000155756700038516800058090003909770000116659000000055390001172129000133800001185509000001338000011855090002909780001040.2840.280040.2840.28Other Expenses824675000Other Expenses158007700032108150008136680003098400008787600097854000012079400010646700000407630001472300001108800051088600050311950007441315000783680006426946000270091000162900036360009085900068715290000623307000149361510000019967346000290978000117404740001203145200001203145200021627200000046540000262812000553220005400500000372139000217402300059953300036041460004203679000666160000704386200037471900071382000737920000756375500000793589400019967346000787790001421140000-2530049000-11350001631300000-3845000-125450000-8937390000-931718000016642700001629500001761700000009460000000-2137700000-2373413000-8158460000003951870000-12110330000000000092390004072200002000000000000000000-240000000193300094600000-3750780000000000014587470007191500016220000073680000001296932000-2891790000-289179000559270000270091000Changes in fair value of FVTOCI equity instruments21540000Remeasurement of net defined benefit plans-3500000Share of Other comprehensive income of joint venture accounted for using equity method12000Income tax relating to these items-414000013912000Changes in fair value of FVTOCI equity instruments24249000Remeasurement of net defined benefit plans-7000000Share of Other comprehensive income of joint venture accounted for using equity method24000Income tax relating to these items-38930001338000000Exchange differences in translating the financial statements of1400014000Exchange differences in translating the financial statements of00001392600013380000