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 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 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



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 6765100000
Other income 165000000
Total income 6930100000
2 Expenses
(a) Cost of materials consumed 5347300000
(b) Purchases of stock-in-trade 800000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -2879800000
(d) Employee benefit expense 385600000
(e) Finance costs 89300000
(f) Depreciation, depletion and amortisation expense 220900000
(f) Other Expenses
1 Power & Fuel 1277300000 1277300000
2 Freight And Forwarding Expense 918300000 918300000
3 Other Expenditure 604600000 604600000
Total other expenses 2800200000
Total expenses 5964300000
3 Total profit before exceptional items and tax 965800000
4 Exceptional items 0
5 Total profit before tax 965800000
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 897600000
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 -10800000
16 Total profit (loss) for period 886800000
17 Other comprehensive income net of taxes -64600000
18 Total Comprehensive Income for the period 822200000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 634850000
Total profit or loss, attributable to non-controlling interests 251920000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 595800000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 226420000
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 4.92
Diluted earnings (loss) per share from continuing operations 4.92
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 4.92
Diluted earnings (loss) per share from continuing and discontinued operations 4.92
24 Debt equity ratio 0.0053
25 Debt service coverage ratio 0.0411
26 Interest service coverage ratio 0.1417
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 Heavy Engineering 194900000 194900000
2 Cement 3589800000 3589800000
3 Hotel 93200000 93200000
4 Sugar 2884800000 2884800000
5 Others / Unallocated 2400000 2400000
Total Segment Revenue 6765100000
Less: Inter segment revenue 0 0
Revenue from operations 6765100000
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 Sugar 663300000 663300000
5 Others / Unallocated 100000 100000
Total Profit before tax 923200000
i. Finance cost -59300000 -59300000
ii. Other Unallocable Expenditure net off Unallocable income 16700000 16700000
Profit before tax 965800000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Heavy Engineering 1372100000 1372100000
2 Cement 11469800000 11469800000
3 Hotel 575100000 575100000
4 Sugar 20027200000 20027200000
5 Others / Unallocated 15800000 15800000
Total Segment Asset 33460000000 33460000000
Un-allocable Assets 1441700000 1441700000
Net Segment Asset 34901700000 34901700000
4 Segment Liabilities
Segment Liabilities
1 Heavy Engineering 841800000 841800000
2 Cement 4666800000 4666800000
3 Hotel 29300000 29300000
4 Sugar 11342700000 11342700000
5 Others / Unallocated 500000 500000
Total Segment Liabilities 16881100000 16881100000
Un-allocable Liabilities 2100700000 2100700000
Net Segment Liabilities 18981800000 18981800000
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 Gratuity 8200000 8200000
2 Leave Encashment 6000000 6000000
3 Increase/Decrease in Fair Value of Investments 400000 400000
4 Foreign translation reserve changes -76500000 -76500000
5 Share of OCI from joint venture 1500000 1500000
Total Amount of items that will not be reclassified to profit and loss -60400000
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 -64600000