ICEMAKE2026-04-012026-06-30ICEMAKE2026-04-012026-06-30in-capmkt:OtherExpenses1MemberICEMAKE2026-04-012026-06-30AuditorDomain1iso4217:INRiso4217:INRxbrli:shares000000ICEMAKENOTLISTEDINE520Y01019ICE MAKE REFRIGERATION LIMITEDMain BoardEquity2026-04-012027-03-312026-08-132026-08-10INRLakhsQuarterlyFirst quarterSingle segmentThe company operates in a single segment and in line with Ind AS 108 Operating Segmen the operation of the company fall under manufacturing of cold room freezer2026-08-1311:00:002026-08-1317:15:00Declaration of unmodified opinionfalsefalseNot Applicable2026-04-012026-06-30UnauditedStandalone17608210001833000176265400014558570000-1154600009661400032563000198780002922440001781696000-190420000-190420000-4991000-49910000-140510000000-14051000-187000-1423800015779700010-0.89-0.8900-0.89-0.89NOTES:- <br /> 1 The above unaudited standalone financial results have been reviewed by the Audit Committee and thereafter approved by the Board of <br /> Directors of the Company in their respective meetings held on August 13, 2026. <br /> 2 The statutory auditor have carried out "Limit ed Review" of the financial result for the quarter ended June 30, 2026 as per regulation 33 of <br /> the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015. <br /> 3 The Company operates in a single segment and in line with Ind AS 108 - "Operating Segments", the operations of the Company fall under <br /> "Manufacturing of Cold Rooms, Freezer, Refrigeration System, Chilling Plants, etc." which is considered to be the only reportable business <br /> segment. <br /> 4 Effective 1 April 2026, the Company has changed its method of providing depreciation on Property, Plant and Equipment from the Written <br /> Down Value (WDV) method to the Straight Line Method (SLM), in accordance with the provisions of Schedule II to the Companies Act, <br /> 2013. The Company believes the SLM method results in a more systematic and appropriate allocation of the depreciable amount over the <br /> useful life of the assets, reflecting the pattern in which the economic benefits of t he assets are expected t o be consumed, and improves <br /> comparability with industry peers. <br /> In accordance with paragraphs 32-38 of Ind AS 8, "Accounting Policies, Changes in Accounting Estimates and Errors", this change <br /> constitutes a change in accounting estimate and has accordingly been applied prospectively with effect from 1 April 2026. No restatement <br /> of the financial statements for prior periods has been made. <br /> Had the Company continued to follow the WDV method, depreciation for the quarter ended 30 June 2026 (Standalone) would have been <br /> Rs. 450.98 lakh, as against Rs. 198.78 lakh actually charged under the SLM method. Consequently, depreciation expense for the quarter is <br /> lower, and loss for the quarter is correspondingly lower, by Rs. 252.19 lakhs on a standalone basis. This change has no cash flow impact. <br /> 5 Previous year figures have been regrouped/rearranged wherever necessary. <br /> 6 This statement has been prepared in accordance with t he Companies (Indian Accounting Standard) Rules, 2015 (Indian AS) prescribed <br /> under Section 133 of the Companies Act, 2013 and rules amended from time to time. Other Expenses292244000250000-63000-187000UnauditedtrueUMESH SHAH AND ASSOCIATEStrue2026-09-30