Integrated Filing — IndAS



General information about company
Scrip Code 590068
NSE Symbol KHAITANLTD
MSEI Symbol NOTLISTED
ISIN INE731C01018
Name of company KHAITAN (INDIA) LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 18-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 11-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
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 Multi segment
Description of single segment
Start date and time of board meeting 18-Jul-2025   14:00:00
End date and time of board meeting 18-Jul-2025   16:30:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Statement on impact of audit qualification
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.
Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
The entity has not defaulted any loan or debt securities.



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
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 296600000
Other income 1138000
Total income 297738000
2 Expenses
(a) Cost of materials consumed 0
(b) Purchases of stock-in-trade 231128000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 3208000
(d) Employee benefit expense 20936000
(e) Finance costs 4332000
(f) Depreciation, depletion and amortisation expense 692000
(f) Other Expenses
1 Other Expenses 21475000 21475000
Total other expenses 21475000
Total expenses 281771000
3 Total profit before exceptional items and tax 15967000
4 Exceptional items 0
5 Total profit before tax 15967000
6 Tax expense
7 Current tax 0
8 Deferred tax 328000
9 Total tax expenses 328000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 15639000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period 15639000
17 Other comprehensive income net of taxes 0
18 Total Comprehensive Income for the period 15639000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 47500000
Face value of equity share capital 10
27 Details of debt securities
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 3.29
Diluted earnings (loss) per share from continuing operations 3.29
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 3.29
Diluted earnings (loss) per share from continuing and discontinued operations 3.29
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Electrical Goods 295688000 295688000
2 Sugar 0 0
3 Agriculture 912000 912000
Total Segment Revenue 296600000
Less: Inter segment revenue
Revenue from operations 296600000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Electrical Goods 21223000 21223000
2 Sugar -1260000 -1260000
3 Agriculture 336000 336000
Total Profit before tax 20299000
i. Finance cost 4332000 4332000
ii. Other Unallocable Expenditure net off Unallocable income 0 0
Profit before tax 15967000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Electrical Goods 257134000 257134000
2 Sugar 13262000 13262000
3 Agriculture 440063000 440063000
Total Segment Asset 710459000 710459000
Un-allocable Assets 0 0
Net Segment Asset 710459000 710459000
4 Segment Liabilities
Segment Liabilities
1 Electrical Goods 322811000 322811000
2 Sugar -186224000 -186224000
3 Agriculture 284383000 284383000
Total Segment Liabilities 420970000 420970000
Un-allocable Liabilities 0 0
Net Segment Liabilities 420970000 420970000
Disclosure of notes on segments



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss
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
5 Total Other comprehensive income





Details of Impact of Audit Qualification
Whether results are audited or unaudited Unaudited
Declaration of unmodified opinion or statement on impact of audit qualification Statement on impact of audit qualification
Auditor's opinion Qualified opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 K.C. Bhattacherjee & Paul Yes 30-Sep-2027


Financial details
Sr. Particulars Audited Figures (as reported before adjusting for qualifications) Adjusted Figures (audited figures after adjusting for qualifications)
1 Turnover / Total income 297738000 297738000
2 Total Expenditure 281771000 281771000
3 Net Profit/(Loss) 15967000 15967000
4 Earnings Per Share 3.29 3.29
5 Total Assets 710459000 710459000
6 Total Liabilities 420970000 420970000
7 Net Worth 289489000 289489000


Audit qualification
Sr. Details of Audit Qualification Type of Audit Qualification Frequency of qualification For Audit Qualification(s) where the impact is quantified by the auditor For Audit Qualification(s) where the impact is not quantified by the auditor
Management's Views (i) Management's estimation on the impact of audit qualification (ii) If management is unable to estimate the impact, reasons for the same Auditors' Comments on (i) or (ii) above
1 Textual Information(1) Qualified opinion Repetitive Textual Information(2) Textual Information(3) Textual Information(4) Textual Information(5)


Text Block
Textual Information(1) Reference is invited to Note No. 3 to the financial results regarding the suspension of production nactivities of sugar mill of the company for a long time. In our opinion, the reported balances of nasset, liabilities, amount of expenses in so far as relating to the said Sugar mill should have been nrecognized and disclosed as under Discontinued Operations, instead the same has been considered nas part of continuing/regular business operation by the company. n nBased on our Review, with the exception of the matter described in the paragraph 3 above, nand for reasons stated in paragraphs 4, nothing has come to our attention that causes us to nbelieve that the accompanying unaudited statement of financial results, read with the notes nthereon, prepared in accordance with aforesaid Indian Accounting Standard (Ind AS) and no-ther recognized accounting practices and policies generally accepted in India, has not ndisclosed the information required to be disclosed in terms of Regulation 33 of the SEBI n(Listing Obligation and Disclosures Requirements) Regulation, 2015 including the manner in nwhich it is to be disclosed, or that it contains any material misstatement.
Textual Information(2) Sugar division is one of the core business divisions of the Company. The management s of the view that as soon as the requirement of working capital needed for running the operations is arranged the operation shall be resumed. Therefore, for the time being company has not considered the business of sugar division as discontinued operation. The Managment is exploring various options to come out from above situation and hopeful that some development may take place., for the time being company has not considered the business of sugar division as discontinued operation and is considered as a going concern.
Textual Information(3) Not Applicable
Textual Information(4) Not Applicable
Textual Information(5) No comments to offer


Signatories detail
Name of CEO / Managing director Sunay Krishna Khaitan
Name of CFO Sumit Pasari
Name of audit committee chairman Gopal Mor
Name of statutory auditor K. C. Bhattacherjee & Paul
Name of other signatory, if any, with designation
Place Kolkata
Date 18-Jul-2025