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		13-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange		06-11-2025
Description of presentation currency		INR
Level of rounding		Lakhs
Reporting Type		Quarterly
Reporting Quarter		Second 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		Unaudited
Segment Reporting		Single segment
Description of single segment		NA
Start date and time of board meeting		13-11-2025 17:00
End date and time of board meeting		13-11-2025 18:00
Whether cash flow statement is applicable on company		Yes
Type of cash flow statement		Cash Flow Indirect
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		01-07-2025	01-04-2025
Date of end of reporting period		30-09-2025	30-09-2025
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	5353.61	13093.32
	Other income	769.15	1496.93
	Total income	6122.76	14590.25
2	Expenses
(a)	Cost of materials consumed	1789.5	3210.82
(b)	Purchases of stock-in-trade	3733.94	9289.25
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-473.39	-868.05
(d)	Employee benefit expense	27.63	45.79
(e)	Finance costs	96.32	205.43
(f)	Depreciation, depletion and amortisation expense	99.66	198.19
(g)	Other Expenses
1	OTHER EXPENSES	188.66	545.35
	Total other expenses	188.66	545.35
	Total expenses	5462.32	12626.78
3	Total profit before exceptional items and tax	660.44	1963.47
4	Exceptional items	896.5	1240.48
5	Total profit before tax	1556.94	3203.95
6	Tax expense
7	Current tax	115.56	115.77
8	Deferred tax	0.38	0.76
9	Total tax expenses	115.94	116.53
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	1441	3087.42
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	1441	3087.42
17	Other comprehensive income net of taxes	195.66	200.79
18	Total Comprehensive Income for the period	1636.66	3288.21
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	1441	3087.43
	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	1636.66	3288.22
	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	0.72	1.53
	Diluted earnings (loss) per share from continuing operations	0.72	1.53
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	0.72	1.53
	Diluted earnings (loss) per share from continuing and discontinued operations	0.72	1.53
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)

Statement of Asset and Liabilities
Particulars		Half Year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2025
Date of end of reporting period		30-09-2025
Whether results are audited or unaudited		Unaudited
Nature of report standalone or consolidated		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	10807.93
	Capital work-in-progress	4961.13
	Investment property	0
	Goodwill	0
	Other intangible assets	0
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	4116.65
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	0
	Total non-current financial assets	4116.65
	Deferred tax assets (net)	0
	Other non-current assets	886.01
	Total non-current assets	20771.72
2	Current assets
	Inventories	3701.81
	Current financial asset
	Current investments	0
	Trade receivables, current	15655.1
	Cash and cash equivalents	34.95
	Bank balance other than cash and cash equivalents	8506.22
	Loans, current	22542.29
	Other current financial assets	2481.67
	Total current financial assets	49220.23
	Current tax assets (net)	0
	Other current assets	4182.29
	Total current assets	57104.33
3	Non-current assets classified as held for sale	287.15
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	78163.2
	Total current assets	57104.33
3	Non-current assets classified as held for sale	287.15
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	78163.2
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	2037.16
	Other equity	64112.78
	Total equity attributable to owners of parent	66149.94
	Non controlling interest
	Total equity	66149.94
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	Trade Payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	31.14
	Total non-current financial liabilities	31.14
	Provisions, non-current	0.83
	Deferred tax liabilities (net)	1187.78
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	1219.75
	Current liabilities
	Current financial liabilities
	Borrowings, current	6250.11
	Trade Payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1565.27
	Total Trade payable	1565.27
	Other current financial liabilities	402.25
	Total current financial liabilities	8217.63
	Other current liabilities	1389.32
	Provisions, current	121.56
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	9728.51
3	Liabilities directly associated with assets in disposal group classified as held for sale	1065
4	Regulatory deferral account credit balances and related deferred tax liability
	Total liabilities	12013.26
	Total equity and liabilities	78163.2
	Disclosure of notes on assets and liabilities	Textual Information(1)

Other Comprehensive Income
Date of start of reporting period		01-07-2025	01-04-2025
Date of end of reporting period		30-09-2025	30-09-2025
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	195.66	200.79
	Total Amount of items that will not be reclassified to profit and loss	195.66	200.79
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	195.66	200.79

Cash flow statement, indirect
Particulars		Half Year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2025
Date of end of reporting period		30-09-2025
Whether results are audited or unaudited		Unaudited
Nature of report standalone or consolidated		Consolidated
Part I	Blue color marked fields are non-mandatory.
1	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax	3203.95
2	Adjustments for reconcile profit (loss)
	Adjustments for finance costs	0
	Adjustments for decrease (increase) in inventories	-1223.88
	Adjustments for decrease (increase) in trade receivables, current	4588.75
	Adjustments for decrease (increase) in trade receivables, non-current	0
	Adjustments for decrease (increase) in other current assets	-353.67
	Adjustments for decrease (increase) in other non-current assets	1026.72
	Adjustments for other financial assets, non-current	0
	Adjustments for other financial assets, current	-998.16
	Adjustments for other bank balances	-1400
	Adjustments for increase (decrease) in trade payables, current	965.92
	Adjustments for increase (decrease) in trade payables, non-current	0
	Adjustments for increase (decrease) in other current liabilities	598.72
	Adjustments for increase (decrease) in other non-current liabilities	0
	Adjustments for depreciation and amortisation expense	198.19
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss	0
	Adjustments for provisions, current	0.04
	Adjustments for provisions, non-current	0
	Adjustments for other financial liabilities, current	0
	Adjustments for other financial liabilities, non-current	0
	Adjustments for unrealised foreign exchange losses gains	0
	Adjustments for dividend income	0
	Adjustments for interest income	1379.21
	Adjustments for share-based payments	0
	Adjustments for fair value losses (gains)	0
	Adjustments for undistributed profits of associates	0
	Other adjustments for which cash effects are investing or financing cash flow	0
	Other adjustments to reconcile profit (loss)	-1240.48
	Other adjustments for non-cash items	0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships	0
	Total adjustments for reconcile profit (loss)	782.94
	Net cash flows from (used in) operations	3986.89
	Dividends received	3.14
	Interest paid	205.42
	Interest received	0
	Income taxes paid (refund)	-117.21
	Other inflows (outflows) of cash	1421.78
	Net cash flows from (used in) operating activities	5323.6
3	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses	0
	Cash flows used in obtaining control of subsidiaries or other businesses	0
	Other cash receipts from sales of equity or debt instruments of other entities	0
	Other cash payments to acquire equity or debt instruments of other entities	0
	Other cash receipts from sales of interests in joint ventures	0
	Other cash payments to acquire interests in joint ventures	0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships	0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships	0
	Proceeds from sales of property, plant and equipment	0
	Purchase of property, plant and equipment	1648.41
	Proceeds from sales of investment property	0
	Purchase of investment property	3086.93
	Proceeds from sales of intangible assets	0
	Purchase of intangible assets	0
	Proceeds from sales of intangible assets under development	0
	Purchase of intangible assets under development	0
	Proceeds from sales of goodwill	0
	Purchase of goodwill	0
	Proceeds from biological assets other than bearer plants	0
	Purchase of biological assets other than bearer plants	0
	Proceeds from government grants	0
	Proceeds from sales of other long-term assets	0
	Purchase of other long-term assets	0
	Cash advances and loans made to other parties	0
	Cash receipts from repayment of advances and loans made to other parties	0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts	0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts	0
	Dividends received	3.14
	Interest received	1379.21
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	0
	Net cash flows from (used in) investing activities	-3352.99
4	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries	0
	Payments from changes in ownership interests in subsidiaries	0
	Proceeds from issuing shares	0
	Proceeds from issuing other equity instruments	0
	Payments to acquire or redeem entity's shares	0
	Payments of other equity instruments	0
	Proceeds from exercise of stock options	0
	Proceeds from issuing debentures notes bonds etc	0
	Proceeds from borrowings	-1774.07
	Repayments of borrowings	0
	Payments of lease liabilities	0
	Dividends paid	0
	Interest paid	205.42
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	0
	Net cash flows from (used in) financing activities	-1979.49
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes	-8.88
5	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents	0
	Net increase (decrease) in cash and cash equivalents	-8.88
	Cash and cash equivalents cash flow statement at beginning of period	43.83
	Cash and cash equivalents cash flow statement at end of period	34.95

General information about company

Financial Results – Ind-AS

Statement of Asset and Liabilities

Other Comprehensive Income

Cash flow statement, indirect