General information about company | ||
| Scrip code* | 511628 | |
| NSE Symbol* | NOTLISTED | |
| MSEI Symbol* | NOTLISTED | |
| ISIN* | INE417D01020 | |
| Name of company | FEDDERS HOLDING LIMITED (FORMERLY KNOWN AS IM+ CAPITALS LIMITED) | |
| Type of company | Main Board | |
| Class of security | Equity | |
| Date of start of financial year | 01-04-2025 | |
| Date of end of financial year | 31-03-2026 | |
| Date of board meeting when results were approved | 14-08-2025 | |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 07-08-2025 | |
| Description of presentation currency | INR | |
| Level of rounding | Lakhs | |
| Reporting Type | Quarterly | |
| Reporting Quarter | First quarter | |
| Nature of report standalone or consolidated | Consolidated | |
| Whether results are audited or unaudited for the quarter ended | Unaudited | |
| Whether results are audited or unaudited for the Year to date for current period ended/year ended | ||
| Segment Reporting | Single segment | |
| Description of single segment | NA | |
| Start date and time of board meeting | 14-08-2025 16:00 | |
| End date and time of board meeting | 14-08-2025 18:00 | |
| Whether cash flow statement is applicable on company | ||
| Type of cash flow statement | ||
| Declaration of unmodified opinion or statement on impact of audit qualification | Not applicable | |
Financial Results – Ind-AS | ||||
| Particulars | 3 months/ 6 months ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | ||
| Date of start of reporting period | 01-04-2025 | 01-04-2025 | ||
| Date of end of reporting period | 30-06-2025 | 30-06-2025 | ||
| Whether results are audited or unaudited | Unaudited | Unaudited | ||
| Nature of report standalone or consolidated | Consolidated | Consolidated | ||
| Part I | Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column. | |||
| 1 | Income | |||
| Revenue from operations | 7739.71 | 7739.71 | ||
| Other income | 727.78 | 727.78 | ||
| Total income | 8467.49 | 8467.49 | ||
| 2 | Expenses | |||
| (a) | Cost of materials consumed | 1421.32 | 1421.32 | |
| (b) | Purchases of stock-in-trade | 5555.31 | 5555.31 | |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | -394.66 | -394.66 | |
| (d) | Employee benefit expense | 18.16 | 18.16 | |
| (e) | Finance costs | 109.11 | 109.11 | |
| (f) | Depreciation, depletion and amortisation expense | 98.53 | 98.53 | |
| (g) | Other Expenses | |||
| 1 | Other Expenses | 356.67 | 356.67 | |
| Total other expenses | 356.67 | 356.67 | ||
| Total expenses | 7164.44 | 7164.44 | ||
| 3 | Total profit before exceptional items and tax | 1303.05 | 1303.05 | |
| 4 | Exceptional items | 343.98 | 343.98 | |
| 5 | Total profit before tax | 1647.03 | 1647.03 | |
| 6 | Tax expense | |||
| 7 | Current tax | 0.21 | 0.21 | |
| 8 | Deferred tax | 0.38 | 0.38 | |
| 9 | Total tax expenses | 0.59 | 0.59 | |
| 10 | Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement | 0 | 0 | |
| 11 | Net Profit Loss for the period from continuing operations | 1646.44 | 1646.44 | |
| 12 | Profit (loss) from discontinued operations before tax | 0 | 0 | |
| 13 | Tax expense of discontinued operations | 0 | 0 | |
| 14 | Net profit (loss) from discontinued operation after tax | 0 | 0 | |
| 15 | Share of profit (loss) of associates and joint ventures accounted for using equity method | 0 | 0 | |
| 16 | Total profit (loss) for period | 1646.44 | 1646.44 | |
| 17 | Other comprehensive income net of taxes | 5.13 | 5.13 | |
| 18 | Total Comprehensive Income for the period | 1651.57 | 1651.57 | |
| 19 | Total profit or loss, attributable to | |||
| Profit or loss, attributable to owners of parent | 1646.44 | 1646.44 | ||
| Total profit or loss, attributable to non-controlling interests | 0 | 0 | ||
| 20 | Total Comprehensive income for the period attributable to | |||
| Comprehensive income for the period attributable to owners of parent | 1651.57 | 1651.57 | ||
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 0 | 0 | ||
| 21 | Details of equity share capital | |||
| Paid-up equity share capital | 2012.16 | 2012.16 | ||
| Face value of equity share capital | 1 | 1 | ||
| 22 | Reserves excluding revaluation reserve | |||
| 23 | Earnings per share | |||
| i | Earnings per equity share for continuing operations | |||
| Basic earnings (loss) per share from continuing operations | 0.82 | 0.82 | ||
| Diluted earnings (loss) per share from continuing operations | 0.82 | 0.82 | ||
| ii | Earnings per equity share for discontinued operations | |||
| Basic earnings (loss) per share from discontinued operations | 0 | 0 | ||
| Diluted earnings (loss) per share from discontinued operations | 0 | 0 | ||
| iii | Earnings per equity share (for continuing and discontinued operations) | |||
| Basic earnings (loss) per share from continuing and discontinued operations | 0.82 | 0.82 | ||
| Diluted earnings (loss) per share from continuing and discontinued operations | 0.82 | 0.82 | ||
| 24 | Debt equity ratio | Textual Information( 1) | ||
| 25 | Debt service coverage ratio | Textual Information( 2) | ||
| 26 | Interest service coverage ratio | Textual Information( 3) | ||
| 27 | Disclosure of notes on financial results | Textual Information(4) | ||
Text Block | |
| Textual Information(4) | 1. The above results were reviewed and recommended by the Audit Committee & approved by the Board of Directors at their respective meetings held on 14.08.2025. The statutory auditor have conducted the limited review of the above financial results for the quarter ended June 30th, 2025. 2. The quarterly comparative figures of standalone and consolidated unaudited financial results for the quarter ending June 2024 are same as it is taken from the published financial results of the quarter ended June 2024 and regrouping or reclassification has been done where considered necessary. 3. The standalone and consolidated financial results have been prepared in accordance with the principles and procedures of Indian Accounting Standards ("Ind AS") as notified under the Companies (Indian Accounting Standards) Rules, 2015 as specified in Section 133 of the Companies Act, 2013. 4. The Standalone and Consolidated Audited Financial Statements of the company, its Subsidiary have been prepared as per IND AS 110 “Consolidated Financial statements”. The following entities have been considered in the Consolidated financial statements on the basis of audited financial statements. 1. IM+ Investments & Capitals Private Ltd – Wholly owned Subsidiary 2. Fedders Electric & Engineering Limited – Wholly owned Subsidiary 5. On 22.04.2024, new convertible share warrants no.s 17,30,000.00 issued at 572 (including premium of Rs. 562.00 per share warrant) partly paid up 25% i.e., 143 per warrant. Further, company has allotted 7,30,000.00 number of equity share warrant on dated July 25th 2024 pursuant to conversion of equal number of warrants convertible into equivalent number of equity shares on receipt of balance amount of 75% against each warrant towards full and final subscription amount for conversion of same into equity shares. 6. Company has allotted 20,20,000 number of equity shares warrant on dated May 09th 2024, 44,45,000 number of equity share warrant on dated July 08th 2024, 30,25,000.00 number of equity share warrant on dated Aug 02nd 2024, pursuant to conversion of equal number of warrants convertible into equivalent number of equity shares on receipt of balance amount of 75% against each warrant towards full and final subscription amount for conversion of same into equity shares. 7. On dated 26.11.2024, the income tax department has initiated the income tax search under section 132 of the Act which was concluded on dated 30.11.2024, the company has fully co-operated in the search proceedings conducted by the department and making all the compliances and submitting response on timely manner as and when required by the department and matter in under process. 8. For reporting EPS, due to stock split on dated 20.09.2024, number of equity shares of previous periods restated to ensure consistency and comparibility of financial results 9. During the quarter and year ended March 31st, 2025, the company has forfieted 560000 which were issued @ Rs. 168 per warrant (including premium of Rs. 158) on which 25% payment was received at the time of allotment and balance payment of 75% is not paid by the warrant holders within the sitipulated time period. 10.The Provision for Income Tax has been made in accordance with the provision of Sec 115BAA of Income Tax Act 1961 for the quarter ended 30th June,2025. 11.There are no reportable operating segment. 12.Previous period figures have been regrouped wherever necessary to conform to the current period classification. |
Other Comprehensive Income | |||
| Date of start of reporting period | 01-04-2025 | 01-04-2025 | |
| Date of end of reporting period | 30-06-2025 | 30-06-2025 | |
| Whether results are audited or unaudited | Unaudited | Unaudited | |
| Nature of report standalone or consolidated | Consolidated | Consolidated | |
| Other comprehensive income [Abstract] | |||
| 1 | Amount of items that will not be reclassified to profit and loss | ||
| 1 | Items that will not be reclassified to profit or loss | 5.13 | 5.13 |
| Total Amount of items that will not be reclassified to profit and loss | 5.13 | 5.13 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 0.00 | 0.00 |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| Total Amount of items that will be reclassified to profit and loss | |||
| 4 | Income tax relating to items that will be reclassified to profit or loss | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | 5.13 | 5.13 |