5443642025-07-012025-09-305443642025-09-305443642025-03-315443642025-04-012025-09-305443642025-07-012025-09-30in-capmkt:OtherExpenses1Member5443642025-04-012025-09-30in-capmkt:OtherExpenses1Memberiso4217:INRiso4217:INRxbrli:shares544364BAJAJINDEFNOTLISTEDINE0O9T01021INDEF MANUFACTURING LIMITEDMain BoardEquity2025-04-012026-03-312025-11-122025-11-05INRLakhsQuarterlySecond quarterSingle segmentMaterial Handeling Equipment2025-11-1214:45:002025-11-1216:10:00trueCash Flow IndirectNot applicable2025-07-012025-09-30UnauditedConsolidated49309500026973000520068000273313000-8753000071813000112000014463000938890004458450007422300007422300027399000-1542100011978000062245000000062245000-1870006205800003500003200000011.961.96001.961.96NOTES TO UNAUDITED STANDALONE AND CONSOLIDATED FINANCIAL RESULTS FOR THE QUARTER ENDED SEPTEMBER 30 2025 <BR> 1 The above Standalone and Consolidated results prepared in accordance with Indian Accounting Standards 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 which have been reviewed and recommended by the Audit Committee and approved by the Board of Directors in their meetings held on November 12 2025 as per Regulation 33 of SEBI Listing Obligations and Disclosure Requirements Regulations 2015 <BR> 2 The Company operates in single primary segment only ie Material Handling Equipments and therefore disclosure requirement of Indian Accounting Standard IND AS 108 Segment Reporting is not applicable <BR> 3 Pursuant to Ind AS 103 Business Combinations, the Company is permitted a measurement period of one year from the effective date of the demerger ie September 30 2024 to adjust provisional accounting entries based on new information obtained about facts and circumstances that existed as of that date Accordingly based on new information received during the measurement period relating to inter company balances and related tax matters between Hercules Investments Limited formerly Hercules Hoists Limited and Indef Manufacturing Limited certain accounting adjustments amounting to Rs 72 lakhs have been made Out of these adjustments an amount of Rs 63 lakhs 05 thousand has been recorded through Reserves and Surplus and Rs 8 lakhs 95 thousand has been recorded through TDS Credit Receivable in accordance with the requirements of paragraphs 45 to 49 of Ind AS 103 <BR> 4 Pursuant to the approved of Scheme of Arrangement for the demerger between Hercules Investments Limited formerly Hercules Hoists Limited HIL or Demerged Company and Indef Manufacturing Limited IML or Resulting Entity the figures pertaining to quarter ended Sept 2024 have been restated <BR> 5 On August 01 2025 entered into a Share Purchase Agreement SPA with the shareholders of Daedalus Lift and Access Equipments Private Limited Subsequently the Company completed the acquisition of 1600229 Equity Shares representing 80 percent Eighty Percent of the paid up share capital of the Daedalus Lift and Access Equipments Private Limited The Company acquired control over the subsidiary with effect from August 22 2025 Consequently Daedalus Lift and Access Equipments Private Limited has become a subsidiary company of Indef Manufacturing Limited Accordingly the financial figures of the subsidiary company have been included in the Consolidated Financial Results for the quarter and half year ended <BR> 6 Previous quarter and year figures have been appropriately regrouped recasted and reclassified wherever necessary to conform to the current year presentations <BR> 7 Statements of cash flow is enclosed in Annexure 1 <BR> 8 These standalone and consolidated financial results are available on the Company's website viz www indef com and on the websites of BSE www bseindia com and NSE www nseindia com <BR> 2025-04-012025-09-30UnauditedConsolidated89014600079934000970080000500443000-229610000137980000213000027904000174666000820162000149918000014991800035236000-40840003115200001187660000000118766000-37400011839200003500003200000013.723.72003.723.72Other Expenses93889000Other Expenses1746660002593640002598900075386000449420003060002079998000092630002089261000128910005854700025666860003016460000158585000252850009239000058680001989770003402000519380005559630000031226490003200000025454730002577473000-6502000257097100002537500025375000012436300000149738000500007316100020087700027403800034818000308906000591300003387400030000040194000055167800031226490002946000-795710001650600000-32379000-23317000-1678000-2698000-25000236830000745400002790400008980000-480004500000022180000-769620000001431000010930000160848000000395320000121316000050780000000000060800000000000000045795900047502400024460000000221500000-74156000000000000006400000000-13070000-77070000-299100000-299100005519500025285000250000500000-63000-126000-187000-374000