Integrated Filing — IndAS



General information about company
Scrip Code 502937
NSE Symbol KESORAMIND
MSEI Symbol NOTLISTED
ISIN INE087A01019
Name of company KESORAM 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 14-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 09-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 Geographical
Description of single segment
Start date and time of board meeting 14-Jul-2025   11:56:00
End date and time of board meeting 14-Jul-2025   14:30:00
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 610500000
Other income 123100000
Total income 733600000
2 Expenses
(a) Cost of materials consumed 318000000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 3400000
(d) Employee benefit expense 179700000
(e) Finance costs 59600000
(f) Depreciation, depletion and amortisation expense 54500000
(f) Other Expenses
1 Power and fuel 101700000 101700000
2 Other expenses 112900000 112900000
Total other expenses 214600000
Total expenses 829800000
3 Total profit before exceptional items and tax -96200000
4 Exceptional items -898100000
5 Total profit before tax -994300000
6 Tax expense
7 Current tax -900000
8 Deferred tax 0
9 Total tax expenses -900000
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 -993400000
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 -993400000
17 Other comprehensive income net of taxes 0
18 Total Comprehensive Income for the period -993400000
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 3106600000
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 -3.2
Diluted earnings (loss) per share from continuing operations -3.2
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations -3.2
Diluted earnings (loss) per share from discontinued operations -3.2
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations -6.4
Diluted earnings (loss) per share from continuing and discontinued operations -6.4
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1. The Company had carried out an impairment analysis in respect of its Investment in its wholly owned subsidiary Cygnet Industries Limited during the current quarter and previous year. Accordingly a provision of Rs. 48.09 crore and Rs. 190 crore was recognised and presented as an exceptional item in the Standalone statement of profit and loss for the period ended June 30 2025 and March 31 2025 respectively. n n2. The Company’s wholly owned subsidiary, Cygnet Industries Limited, has carried out an impairment assessment in respect of its land during the current quarter. Accordingly, a provision of Rs. 48.09 crore has been recognised and presented as an exceptional item in the consolidated statement of profit and loss. n n3. On loans given to subsidiary, the Board has approved the waiver of accumulated interest of Rs. 44.24 crore which has been recognised and presented as an exceptional item in the standalone statement of profit and loss. The Board has also waived the interest for the current financial year. n n4. The Company is contemplating a possible disposition of its factory land comprised in its Kesoram Spun Pipes and Foundries unit that has been under suspension of work. The expected realization value is estimated to be lower than its carrying value. The loss of Rs. 41.72 crore on such remeasurement has been recognised and presented as an exceptional item in the statement of profit and loss. n n5. Consequent to the demerger of the cement division in the previous year, the Group now has a single reportable segment i.e. Rayon, Transparent Paper and Chemicals in accordance with IndAS. Accordingly, no separate segment information has been presented for the quarter ended June 30 2025. n n6. Share of profit or loss from the joint venture Gondkhari Coal Mining Limited is Rs. Nil for all the periods presented in consolidated financial results. n n n7. The unaudited financial results for the quarter ended June 30 2025 the financial results comprise the standalone results of Kesoram Industries Limited and the consolidated results of the Company including its subsidiary collectively referred to as the Group and joint venture. These financial results have been prepared in accordance with Indian Accounting Standards notified under Section 133 of the Companies Act 2013 read with the Companies Indian Accounting Standards Rules 2015 as amended. n n8. The unaudited standalone and consolidated financial results for the quarter ended June 30, 2025 have been reviewed by the Audit Committee and recommended for adoption to the Board of Directors. The Board has considered and approved the same at its meeting held on July 14 2025.The standalone and consolidated financial results have been subjected to Limited Review by the statutory auditors of the Company as required under Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements Regulations 2015 Listing Regulations.The statutory auditor have expressed an unmodified opinion on these unaudited standalone and consolidated financial results. n n9. The unaudited standalone and consolidated financial results for the quarter ended March 31 2025 is the balancing figures between audited figures in respect of the full financial year and the published unaudited year to date figures upto the end of the third quarter of the respective relevant financial year, which were subject to limited review. n n10. Figures for the previous period have been regrouped reclassified wherever necessary to conform to current period's classification. n



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)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets 0 0
Net Segment Asset 0 0
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities 0 0
Net Segment Liabilities 0 0
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
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
5 Total Other comprehensive income





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 Walker Chandiok & Co. LLP Yes 31-May-2028