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INDUSTRIES LIMITEDMain BoardEquity2026-04-012027-03-312026-10-272026-10-20INRCroresQuarterlySecond quarterMulti segment2026-10-2711:30:002026-10-2717:00:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2026-05-25https://www.ifbindustries.com/financial.phpfalsefalseThe Company has not defaulted in Debt Securities.2026-07-012026-09-30UnauditedStandalone15052800000726000001512540000070412000002701100000-4396000001073900000477000003229000003839600000145868000005386000000538600000154100000-1110000014300000003956000000000395600000-2700000392900000412800000109.779.77009.779.771) Finance Costs includes the following : <br /> <br /> For 3 months ended 30/09/2026: <br /> <br /> (i) On Borrowings - Rs. 0.19 crores <br /> (ii) On Other Finance Costs - Rs. 4.58 crores <br /> <br /> Total Finance Costs - Rs 4.77 crores <br /> <br /> For 6 months ended 30/09/2026: <br /> <br /> (i) On Borrowings - Rs. 0.43 crores <br /> (ii) On Other Finance Costs - Rs. 9.12 crores <br /> <br /> Total Finance Costs - Rs 9.55 crores <br /> <br /> 2) Current Tax includes the following : <br /> <br /> For 3 months ended 30/09/2026: <br /> <br /> (i) On Current Tax - Rs. 15.41 crores <br /> (ii) On Current Tax relating to earlier period - Rs. 0 crores <br /> <br /> Total Current Tax - Rs 15.41 crores <br /> <br /> For 6 months ended 30/09/2026: <br /> <br /> (i) On Current Tax - Rs. 29.53 crores <br /> (ii) On Current Tax relating to earlier period - Rs. 0 crores <br /> <br /> Total Current Tax - Rs 29.53 crores <br /> <br /> Notes <br /> 1) The standalone financial results were reviewed by the Audit Committee and approved by the Board of Directors of the Company at its meetings held on 27 October 2026. The statutory auditors have performed limited review of the standalone financial results for the quarter and six months ended 30 September 2026. This Statement has been prepared in accordance with the Indian Accounting Standards notified under Section 133 of the Companies Act, 2013 read with rules framed thereunder and Regulation 33 of the SEBI Listing Regulations 2015, as amended from time to time. <br /> <br /> 2) The Company is primarily engaged in business of home appliances, engineering (fine blanked components and stamping), motor and steel. Accordingly the Company considers the above business segments as the primary segment. <br /> <br /> 3) For the year ended 31 March 2026, “Exceptional item” amounting to Rs. 13.96 crores represents the incremental impact of the changes due to consolidation of 29 existing labour laws into four Labour Codes - the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 as notified by the Government of India on 21 November, 2025.2026-04-012026-09-30UnauditedStandalone3028800000012830000030416300000151581000004696400000-986900000217270000095500000644300000758220000029362300000105400000001054000000295300000-1750000027780000007762000000000776200000-53000007709000004128000001019.1619.160019.1619.16Other Expenses3839600000Other Expenses75822000004834200000383300000110000013550000015370000035500000118680000014000002230400000341860000039510000093570000007772800000268570000040071000008231000006100000660000026020000077888000001957700000175193000000026876300000412800000102883000001070110000010701100000262000000001153400000117960000086310000012270000049270000026581000005600000062810000010167000000107951000008651000001171620000015584000001542000008830000013517100000001617520000026876300000Other financial assets2199200000Income tax assets (net)31200000Other non-current assets395100000Other financial assets260200000Other current assets1957700000Lease liabilities1148400000Other financial liabilities5000000Other non-current liabilities492700000Lease liabilities411700000Other financial liabilities453400000Other current liabilities1558400000Home appliances11705000000Engineering2835500000Motor267100000Steel647300000Home appliances24002300000Engineering5410800000Motor482700000Steel115710000015454900000310529000004021000007649000001505280000030288000000Home appliances273100000Engineering358700000Motor-9000000Steel23000000Home appliances576100000Engineering676300000Motor-25300000Steel205000006458000001247600000477000009550000059500000981000005386000001054000000Home appliances16340000000Engineering5061400000Motor407100000Steel72100000022529500000434680000026876300000Home appliances13179400000Engineering1744300000Motor318700000Steel3639000001560630000056890000016175200000Other Unallocable expenditure net of unallocable income for the 3 months ended 30.09.2026 includes the following: <br /> <br /> (i) Eliminations 0.32 crores <br /> (ii) Other un-allocable expenditure net off un-allocable income Rs. 5.63 crores <br /> <br /> Total Rs. 5.95 crores <br /> <br /> <br /> Other Unallocable expenditure net of unallocable income for the year to date figures for the current period ended 30.09.2026 includes the following: <br /> <br /> (i) Eliminations 0.43 crores <br /> (ii) Other un-allocable expenditure net off un-allocable income Rs. 9.38 crores <br /> <br /> <br /> Total Rs. 9.81 crores <br /> <br /> The Company is primarily engaged in business of home appliances, engineering (fine blanked components and stamping), motor and steel. 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