General Updates

INDIAN METALS &: FERRO ALLOYS LIMITED imfa IMFA Building Bhubaneswar -751010 Odisha, India Date: 12th August, 2026 The Listing Department Corpoi:ate Identity No. L27101ORl961PLC000428 National Stock Exchange of India Ltd. Exchange Plaza TEL +91 674 26IIOOO +91 674 2580100 Plot No.C/1, G. Block FAX +916742580020 Bandra-Kurla Complex +91 674 2580145 Bandra (E) mail@imfa.in Mumbai-400051 Stock Symbol & Series: IMFA, EQ www.imfa.in Sub: Financial Results in Machine Readable format Dear Sir/ Madam, With reference to your email dated 11th August 2026 we would like to clarify you that we have uploaded the financial results for the quarter ended 30th June 2026 in machine readable format on 4th August 2026 immediately after the Board Meeting. However as desired once again we are enclosing the same in machine readable format for your record. Thanking you, Yours faithfully, For Indian Metals & Ferro Alloys Limited (SMRlNJAN RAY) COMPAN'r' SECRETARY & COMPLIANCE OFFICER Membership No 4001 Encl: As above. Annexure-1 INDIAN METALS AND FERRO ALLOYS LIMITED Regd. Office: IMFA Building, Bomikhal, Rasulgarh, Bhubaneswar - 751 010 (Odisha) CIN: L271010R1961 PLC000428 Phone: +91 674 2611000, 2580100; Fax: +91 674 2580020; Email: mail@imfa.in; Website: www.imfa.in Part I : Statement of Unaudited Standalone Financial Results for the quarter ended 30 June 2026 (All amounts in , crore, unless otherwise stated) Three months ended Year ended Particulars 30 June 31 March 30 June 31 March 2026 2026 2025 2026 (Unaudited) (Refer note 5) (Unaudited) (Audited) 1. Income (a) Revenue from operations 960.45 763.29 641.54 2,826.31 (b) Other income 11.97 6.88 21.14 66.74 Total income 972.42 770.17 662.68 2,893.05 2. Expenses (a) Cost of materials consumed 350.72 279.47 248.46 1,039.50 (b) Changes in inventories of finished goods and work-in-progress (29.12) (9.77) 9.56 12.65 (c) Employee benefits expenses 82.27 69.27 61.96 263.15 (d) Finance costs -Interest on borrowings including other finance costs 13.01 11.84 7.58 37.47 -Loss on foreign currency transactions and translations 0.44 on borrowings (e) Depreciation and amortisation expenses 23.41 17.67 14.73 62.94 (f) Power and fuel expenses 157.22 117.18 100.11 439.58 (g) Other expenses 118.09 148.05 95.98 484.20 Total expenses 715.60 633.71 538.38 2,339.93 3. Profit before tax (1-2) 256.82 136.46 124.30 553.12 4. Tax expenses : • Current tax 58.42 44.39 27.85 146.78 • Tax pertaining to earlier year(s) (13.57) -Deferred tax charge/ (benefit) 6.91 (11.37) 4.97 (4.45) Total tax expenses 65.33 33.02 32.82 128.76 5. Profit for the quarter/year (3-4) 191.49 103.44 91.48 424.36 6. Other comprehensive (loss)/income Items that will not be reclassified to profit or loss Remeasurement on post employment defined benefit plans (13.18) (0.93) (0.07) (1.13) - Income-tax effect on above 3.31 0.24 0.02 0.29 Items that will be reclassified to profit or loss - (Loss)/ gain on debt instrument measured at fair value through (0.35) (0.30) 0.41 (0.18) other comprehensive income - Income-tax effect on above 0.10 0.08 (0.10) 0.05 Total other comprehensive (loss)/income for the quarter/ year (10.12) (0. 91) 0.26 (0. 97) 7. Total comprehensive income for the quarter/ year (5+6) 181.37 102.53 91.74 423.39 8. Paid-up equity share capital (face value ~10/-per share) 53.96 53.96 53.96 53.96 9. Other equity excluding revaluation reserves 2,637.77 10. Earnings per share (EPS) (Not annualised, except for the year ended 31March 2026) ( face value of Rs.10/-per share) 'i:i- . (a) Basic EPS • ':;r. '! ,": .a ,.• " . / .! .: .:, . ,..,_,,?, .~ 35.49 19.17 16.96 78.65 (b) Diluted EPS '::-,/ ''-('f~ l\ 35.49 19.17 16.96 78.65 Part II : Standalone segment wise Revenue, Results, Assets and Liabilities (All amounts in , crore) Three months ended Year ended 30 June 31 March 30 June 31 March Particulars 2026 2026 2025 2026 (Unaudited) (Refer note 5) (Unaudited) (Audited) 1. Segment revenue a) Ferro alloys 959.80 762.81 640.82 2824.00 b) Power 130.16 144.36 124.94 542.61 c) Mining 174.34 167.10 67.19 460.78 d) Others 0.42 0.47 0.67 2.26 Total 1,264.72 1,074.74 833.62 3,829.65 Less: Inter segment revenue 304.27 311.45 192.08 1,003.34 Net income from operations 960.45 763.29 641.54 2,826.31 2. Segment results a) Ferro alloys 260.40 180.95 118. 31 611.29 b) Power (0.80) (1.00) (1.09) (3.83) c) Mining (1.19) 3.78 (4.13) 0.14 d) Others (0.91) (1.36) (1.47) (5.44) Total 257.50 182.37 111.62 602.16 -Finance costs (13.01) (11.84) (7.58) (37.91) -Other un-allocable expenditure net of Un-allocable income 12.33 (34.07) 20.26 (11 .13) Total profit before tax 256.82 136.46 124.30 553.12 3. Segment assets a) Ferro alloys 2,848.24 2,562.61 1,310.39 2,562.61 b) Power 557.16 550.81 548.05 550.81 c) Mining 475.19 445.18 304.36 445.18 d) Others 134.42 117.06 47.22 117 .06 e) Unallocated 707.64 630.53 1,092.89 630.53 Total segment assets 4,722.65 4,306.19 3,302.91 4,306.19 4. Segment liabilities a) Ferro alloys 776.16 543.70 206.34 543.70 b) Power 39.69 34.89 40.32 34.89 c) Mining 81.74 107.68 67.29 107.68 d) Others 63.78 53.31 2.33 53.31 e) Unallocated 888.18 874.88 572.60 874.88 Total segment liabilities 1,849.55 1,614.46 888.88 1,614.46 NOTES: 1. The unaudited standalone financial results of Indian Metals And Ferro Alloys Limited (the 'Company') for the quarter ended 30 June 2026 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 4 August 2026 and a limited review of the same has been carried out by the statutory auditors of the Company. 2. These unaudited financial results have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, Interim Financial Reporting prescribed under section 133 of the Companies Act, 2013 ('the Act'), other accounting principles generally accepted in India and is in compliance with the presentation and disclosure requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended). 3. The Nominated Authority, Ministry of Coal, Government of India, through its Provisional Compensation Order dated 15 October 2024, had directed Utkal Coal Limited ('UCL', erstwhile subsidiary of the Company and thereafter merged into the Company in the previous years), and the successful bidder to mutually negotiate the compensation for building(s) constructed on Rehabilitation and Resettlement (R&R) land related to Utkal 'C' Coal Mines. The compensation for R&R assets was mutually agreed at ,e 7.00 crore, which has been received in the previous financial year. In the previous years, UCL had received compensation for the land and statutory expenses. Out of this, the compensation for land has been contested by the successful allottee, and thereafter UCL/ the Company has also filed a counterclaim regarding the said compensation. The matter is currently pending before the Coal Tribunal, Talcher. 4. The judgement of the Hon'ble Supreme Court upholding the right of States to impose levy on mineral bearing land is significant and has financial implications for the mining sector at large as well as downstream industries. In this context, the Orissa Rural Infrastructure and Socio-Economic Development Act, 2004 (ORISED) enacted by the State Legislature was struck down by Hon'ble Orissa High Court on 5 December 2005. Subsequently, an appeal was filed by the State Government and the matter is sub-judice before the Hon'ble Supreme Court. As on date, there are no pending demands against the Company on this account and further clarity is awaited in order to determine financial liability, if any. 5. The figures for the quarter ended 31 March 2026 represents the balancing figures between the audited figures in respect of the full financial year and the published unaudited year-to-date figures upto the third quarter of the financial year. 6. During the quarter, the Company has entered into a definitive agreement for procu [Showing first 8,000 characters — download PDF for full document]