Integrated Filing — IndAS



General information about company
Scrip Code 530299
NSE Symbol KOTHARIPRO
MSEI Symbol NOTLISTED
ISIN INE823A01017
Name of company KOTHARI PRODUCTS LIMITED
Type of company SME
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 16-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 13-Aug-2025   12:00:00
End date and time of board meeting 13-Aug-2025   18:35:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion



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 2484100000
Other income 262700000
Total income 2746800000
2 Expenses
(a) Cost of materials consumed 0
(b) Purchases of stock-in-trade 2409000000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 18500000
(d) Employee benefit expense 17600000
(e) Finance costs 29900000
(f) Depreciation, depletion and amortisation expense 5300000
(f) Other Expenses
1 Other Expenses 31900000 31900000
Total other expenses 31900000
Total expenses 2512200000
3 Total profit before exceptional items and tax 234600000
4 Exceptional items 0
5 Total profit before tax 234600000
6 Tax expense
7 Current tax 19700000
8 Deferred tax -2500000
9 Total tax expenses 17200000
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 217400000
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 -4900000
16 Total profit (loss) for period 212500000
17 Other comprehensive income net of taxes 0
18 Total Comprehensive Income for the period 212500000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 180800000
Total profit or loss, attributable to non-controlling interests 31700000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 180800000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 31700000
21 Details of equity share capital
Paid-up equity share capital 596900000
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 3.03
Diluted earnings (loss) per share from continuing operations 3.03
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 3.03
Diluted earnings (loss) per share from continuing and discontinued operations 3.03
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 Trading Items 2562800000 2562800000
2 Real Estate Etc. 184000000 184000000
Total Segment Revenue 2746800000
Less: Inter segment revenue 0 0
Revenue from operations 2746800000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Trading Items 191400000 191400000
2 Real Estate Etc. 68200000 68200000
Total Profit before tax 259600000
i. Finance cost 29900000 29900000
ii. Other Unallocable Expenditure net off Unallocable income 0 0
Profit before tax 229700000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Trading Items 10501700000 10501700000
2 Real Estate Etc. 5000000000 5000000000
Total Segment Asset 15501700000 15501700000
Un-allocable Assets 0 0
Net Segment Asset 15501700000 15501700000
4 Segment Liabilities
Segment Liabilities
1 Trading Items 4325700000 4325700000
2 Real Estate Etc. 85400000 85400000
Total Segment Liabilities 4411100000 4411100000
Un-allocable Liabilities 0 0
Net Segment Liabilities 4411100000 4411100000
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
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 0
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 0





Details of Impact of Audit Qualification
Whether results are audited or unaudited Unaudited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's 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 Yes
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 M/S G M KAPADIA & CO. Yes 30-Apr-2027