Integrated Filing — IndAS



General information about company
Scrip Code 533192
NSE Symbol KCPSUGIND
MSEI Symbol NOTLISTED
ISIN INE790B01024
Name of company KCP SUGAR AND INDUSTRIES CORPORATION 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 13-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 05-Aug-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 13-Aug-2025   15:30:00
End date and time of board meeting 13-Aug-2025   15:58:00
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 593709000
Other income 277025000
Total income 870734000
2 Expenses
(a) Cost of materials consumed 147381000
(b) Purchases of stock-in-trade 6605000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 395404000
(d) Employee benefit expense 37464000
(e) Finance costs 21136000
(f) Depreciation, depletion and amortisation expense 8077000
(f) Other Expenses
1 Other Expenses 9407000 9407000
Total other expenses 9407000
Total expenses 625474000
3 Total profit before exceptional items and tax 245260000
4 Exceptional items 0
5 Total profit before tax 245260000
6 Tax expense
7 Current tax 4249000
8 Deferred tax 49489000
9 Total tax expenses 53738000
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 191522000
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 191522000
17 Other comprehensive income net of taxes -152000
18 Total Comprehensive Income for the period 191370000
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 191370000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0
21 Details of equity share capital
Paid-up equity share capital 113385000
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 1.69
Diluted earnings (loss) per share from continuing operations 1.69
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 1.69
Diluted earnings (loss) per share from continuing and discontinued operations 1.69
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 Sugar 372412000 372412000
2 Chemicals 31934000 31934000
3 Power & Fuel 0 0
4 Engineering 82455000 82455000
5 Others 122483000 122483000
6 Unallocated 19000 19000
Total Segment Revenue 609303000
Less: Inter segment revenue 15594000 15594000
Revenue from operations 593709000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Sugar -10708000 -10708000
2 Chemicals -8316000 -8316000
3 Power & Fuel 10000 10000
4 Engineering 32454000 32454000
5 Others 8815000 8815000
6 Unallocated 0 0
Total Profit before tax 22255000
i. Finance cost 21136000 21136000
ii. Other Unallocable Expenditure net off Unallocable income -244141000 -244141000
Profit before tax 245260000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Sugar 1113163000 1113163000
2 Chemicals 213507000 213507000
3 Power & Fuel 131065000 131065000
4 Engineering 1196427000 1196427000
5 Others 330321000 330321000
6 Unallocated 3126931000 3126931000
Total Segment Asset 6111414000 6111414000
Un-allocable Assets 0 0
Net Segment Asset 6111414000 6111414000
4 Segment Liabilities
Segment Liabilities
1 Sugar 317282000 317282000
2 Chemicals 8428000 8428000
3 Power & Fuel 2153000 2153000
4 Engineering 226355000 226355000
5 Others 35182000 35182000
6 Unallocated 827881000 827881000
Total Segment Liabilities 1417281000 1417281000
Un-allocable Liabilities 0 0
Net Segment Liabilities 1417281000 1417281000
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 Equity Instruments through other Comprehensive Income -177000 -177000
Total Amount of items that will not be reclassified to profit and loss -177000
2 Income tax relating to items that will not be reclassified to profit or loss -25000
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 -152000