Integrated Filing — IndAS



General information about company
Scrip Code 506525
NSE Symbol KANORICHEM
MSEI Symbol NOTLISTED
ISIN INE138C01024
Name of company KANORIA CHEMICALS & INDUSTRIES 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 05-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 29-Jul-2025
Description of presentation currency INR (in Actuals)
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 Multi segment
Description of single segment
Start date and time of board meeting 05-Aug-2025   11:30:00
End date and time of board meeting 05-Aug-2025   13:40:00
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)
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 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 4537800000
Other income 7600000
Total income 4545400000
2 Expenses
(a) Cost of materials consumed 3132200000
(b) Purchases of stock-in-trade 60500000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 23100000
(d) Employee benefit expense 654000000
(e) Finance costs 108500000
(f) Depreciation, depletion and amortisation expense 167400000
(f) Other Expenses
1 Other Expenses 504300000 504300000
Total other expenses 504300000
Total expenses 4650000000
3 Total profit before exceptional items and tax -104600000
4 Exceptional items 0
5 Total profit before tax -104600000
6 Tax expense
7 Current tax 16200000
8 Deferred tax 17000000
9 Total tax expenses 33200000
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 -137800000
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 -137800000
17 Other comprehensive income net of taxes 46500000
18 Total Comprehensive Income for the period -91300000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent -78300000
Total profit or loss, attributable to non-controlling interests -59500000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent -37300000
Total comprehensive income for the period attributable to owners of parent non-controlling interests -54000000
21 Details of equity share capital
Paid-up equity share capital 218500000
Face value of equity share capital 5
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 -1.79
Diluted earnings (loss) per share from continuing operations -1.79
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 -1.79
Diluted earnings (loss) per share from continuing and discontinued operations -1.79
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 Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 CHEMICALS 1865400000 1865400000
2 ELECTRONIC AUTOMOTIVE 2524000000 2524000000
3 TEXTILE 148400000 148400000
Total Segment Revenue 4537800000
Less: Inter segment revenue 0 0
Revenue from operations 4537800000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 CHEMICALS 135600000 135600000
2 ELECTRONIC AUTOMOTIVE -96800000 -96800000
3 TEXTILE -34900000 -34900000
Total Profit before tax 3900000
i. Finance cost 108500000 108500000
ii. Other Unallocable Expenditure net off Unallocable income 0 0
Profit before tax -104600000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 CHEMICALS 6409000000 6409000000
2 ELECTRONIC AUTOMOTIVE 5546100000 5546100000
3 TEXTILE 3293200000 3293200000
Total Segment Asset 15248300000 15248300000
Un-allocable Assets 0 0
Net Segment Asset 15248300000 15248300000
4 Segment Liabilities
Segment Liabilities
1 CHEMICALS 1807900000 1807900000
2 ELECTRONIC AUTOMOTIVE 1861300000 1861300000
3 TEXTILE 235600000 235600000
Total Segment Liabilities 3904800000 3904800000
Un-allocable Liabilities 6361900000 6361900000
Net Segment Liabilities 10266700000 10266700000
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 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 200000 200000
Total Amount of items that will not be reclassified to profit and loss 200000
2 Income tax relating to items that will not be reclassified to profit or loss -100000
3 Amount of items that will be reclassified to profit and loss
1 Items that will be reclassified to Profit or Loss 46200000 46200000
Total Amount of items that will be reclassified to profit and loss 46200000
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income 46500000