Integrated Filing — IndAS



General information about company
Scrip Code 590066
NSE Symbol KCP
MSEI Symbol NOTLISTED
ISIN INE805C01028
Name of company KCP 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 11-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 03-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 11-Aug-2025   13:00:00
End date and time of board meeting 11-Aug-2025   14:00:00
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
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
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 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 3880300000
Other income 37800000
Total income 3918100000
2 Expenses
(a) Cost of materials consumed 859800000
(b) Purchases of stock-in-trade 800000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -209300000
(d) Employee benefit expense 271000000
(e) Finance costs 54700000
(f) Depreciation, depletion and amortisation expense 150400000
(f) Other Expenses
1 Power and Fuel 1276100000 1276100000
2 Freight And Forwarding Expense 829600000 829600000
3 Other Expenditure 474000000 474000000
Total other expenses 2579700000
Total expenses 3707100000
3 Total profit before exceptional items and tax 211000000
4 Exceptional items 0
5 Total profit before tax 211000000
6 Tax expense
7 Current tax 9600000
8 Deferred tax 58600000
9 Total tax expenses 68200000
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 142800000
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 142800000
17 Other comprehensive income net of taxes 10400000
18 Total Comprehensive Income for the period 153200000
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 128900000
Face value of equity share capital 1
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 1.11
Diluted earnings (loss) per share from continuing operations 1.11
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 1.11
Diluted earnings (loss) per share from continuing and discontinued operations 1.11
24 Debt equity ratio 0.0045
25 Debt service coverage ratio 0.0152
26 Interest service coverage ratio 0.076
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 Heavy Engineering 194900000 194900000
2 Cement 3589800000 3589800000
3 Hotel 93200000 93200000
4 Others 2400000 2400000
Total Segment Revenue 3880300000
Less: Inter segment revenue 0 0
Revenue from operations 3880300000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Heavy Engineering 7100000 7100000
2 Cement 235100000 235100000
3 Hotel 17600000 17600000
4 Others 100000 100000
Total Profit before tax 259900000
i. Finance cost 33000000 33000000
ii. Other Unallocable Expenditure net off Unallocable income 15900000 15900000
Profit before tax 211000000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Heavy Engineering 1372100000 1372100000
2 Cement 11469800000 11469800000
3 Hotel 575100000 575100000
4 Others 15800000 15800000
Total Segment Asset 13432800000 13432800000
Un-allocable Assets 1441700000 1441700000
Net Segment Asset 14874500000 14874500000
4 Segment Liabilities
Segment Liabilities
1 Heavy Engineering 841800000 841800000
2 Cement 4666800000 4666800000
3 Hotel 29300000 29300000
4 Others 500000 500000
Total Segment Liabilities 5538400000 5538400000
Un-allocable Liabilities 2100700000 2100700000
Net Segment Liabilities 7639100000 7639100000
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
1 Gratuity 8200000 8200000
2 Leave Benefits 6000000 6000000
3 Fair value of investments 400000 400000
Total Amount of items that will not be reclassified to profit and loss 14600000
2 Income tax relating to items that will not be reclassified to profit or loss 4200000
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
5 Total Other comprehensive income 10400000