| Scrip Code | 590068 |
|---|---|
| NSE Symbol | KHAITANLTD |
| MSEI Symbol | NOTLISTED |
| ISIN | INE731C01018 |
| Name of company | KHAITAN (INDIA) LIMITED |
| Type of company | Main Board |
| Class of security | Equity |
| Date of start of financial year | 01-04-2025 |
| Date of end of financial year | 31-03-2026 |
| Date of board meeting when results were approved | 29-01-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 22-01-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Third 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 | Unaudited |
| Segment Reporting | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 29-01-2026 15:30:00 |
| End date and time of board meeting | 29-01-2026 17:30:00 |
| Whether cash flow statement is applicable on company | |
| Type of cash flow statement | |
| Declaration of unmodified opinion or statement on impact of audit qualification | Statement on impact of audit qualification |
| 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 | 01-10-2025 | 01-04-2025 |
| B | Date of end of reporting period | 31-12-2025 | 31-12-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | 2,682.89 | 7,606.63 | |
| Other income | 13.79 | 38.83 | |
| Total income | 2,696.68 | 7,645.46 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 0.00 | 0.00 |
| (b) | Purchases of stock-in-trade | 2,025.68 | 5,803.31 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 35.96 | 47.37 |
| (d) | Employee benefit expense | 199.31 | 611.94 |
| (e) | Finance costs | 47.78 | 132.08 |
| (f) | Depreciation, depletion and amortisation expense | 9.29 | 28.37 |
| (f) | Other Expenses | ||
| 1 | Other Expenses | 252.31 | 698.87 |
| Total other expenses | 252.31 | 698.87 | |
| Total expenses | 2,570.33 | 7,321.94 | |
| 3 | Total profit before exceptional items and tax | 126.35 | 323.52 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 126.35 | 323.52 |
| 6 | Tax expense | ||
| 7 | Current tax | 0.00 | 0.00 |
| 8 | Deferred tax | 3.89 | 10.68 |
| 9 | Total tax expenses | 3.89 | 10.68 |
| 10 | Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement | 0.00 | 0.00 |
| 11 | Net Profit Loss for the period from continuing operations | 122.46 | 312.84 |
| 12 | Profit (loss) from discontinued operations before tax | 0.00 | 0.00 |
| 13 | Tax expense of discontinued operations | 0.00 | 0.00 |
| 14 | Net profit (loss) from discontinued operation after tax | 0.00 | 0.00 |
| 15 | Share of profit (loss) of associates and joint ventures accounted for using equity method | 0.00 | 0.00 |
| 16 | Total profit (loss) for period | 122.46 | 312.84 |
| 17 | Other comprehensive income net of taxes | 0.00 | 0.00 |
| 18 | Total Comprehensive Income for the period | 122.46 | 312.84 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 0.00 | 0.00 | |
| Total profit or loss, attributable to non-controlling interests | 0.00 | 0.00 | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 0.00 | 0.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 0.00 | 0.00 | |
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 475.00 | 475.00 | |
| Face value of equity share capital | 10 | 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 | 2.58 | 6.59 | |
| Diluted earnings (loss) per share from continuing operations | 2.58 | 6.59 | |
| ii | Earnings per equity share for discontinued operations | ||
| Basic earnings (loss) per share from discontinued operations | 0 | 0 | |
| Diluted earnings (loss) per share from discontinued operations | 0 | 0 | |
| ii | Earnings per equity share | ||
| Basic earnings (loss) per share from continuing and discontinued operations | 2.58 | 6.59 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 2.58 | 6.59 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | 1. The above financial result including statement of business segment have been prepared in accordance with the Indian Accounting Standards (Ind AS) - 34 Interim Financial Reporting as prescribed under section 133 of Companies Act, 2013 and rules made thereon and have been compiled keeping in view of the provisions of Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended). 2. The Company has made investment in unquoted equity shares of two group Companies whose net asset values are currently lower than the carrying amount of the respective investment. Based on Valuation report obtained from independent Valuer the realisable Value of the underlying assets of the said Companies is considered adequate to cover the accumulated losses. Accordingly, in the opinion of the management, no allowance for imparement in the value of such investment is considered necessary in accordance with the requirement of INDAS 109, Financial Instruments 1.The above consolidated financial result including consolidated statement of business segment have been prepared in accordance with the Indian Accounting Standards (Ind AS) - 34 Interim Financial Reporting as prescribed under section 133 of Companies Act, 2013 and rules made thereon and have been compiled keeping in view of the provisions of Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended). These results were reviewed by Audit Committee and approved by the Board of Directors at its meeting held on 29th January 2026. The statutory auditors have carried out a limited review of these financial results and have given modified conclusion on the same. 2. 1.The above consolidated financial result including consolidated statement of business segment have been prepared in accordance with the Indian Accounting Standards (Ind AS) - 34 Interim Financial Reporting as prescribed under section 133 of Companies Act, 2013 and rules made thereon and have been compiled keeping in view of the provisions of Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended). These results were reviewed by Audit Committee and approved by the Board of Directors at its meeting held on 29th January 2026. The statutory auditors have carried out a limited review of these financial results and have given modified conclusion on the same. 2.The above unaudited consolidated financial results relate to Khaitan India Limited (the company) and its 2 wholly owned subsidiaries as at 31st December 2025. The company and its subsidiaries are together referred to as “Group”. 1.The above consolidated financial result including consolidated statement of business segment have been prepared in accordance with the Indian Accounting Standards (Ind AS) - 34 Interim Financial Reporting as prescribed under section 133 of Companies Act, 2013 and rules made thereon and have been compiled keeping in view of the provisions of Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended). These results were reviewed by Audit Committee and approved by the Board of Directors at its meeting held on 29th January 2026. The statutory auditors have carried out a limited review of these financial results and have given modified conclusion on the same. 2. The above unaudited consolidated financial results relate to Khaitan India Limited (the company) and its 2 wholly owned subsidiaries as at 31st December 2025. The company and its subsidiaries are together referred to as “Group”. 3.The Company has made investment in unquoted equity shares of its two group Companies whose net asset values are currently lower than the carrying amount of the respective investment. Based on Valuation report obtained from independent Valuer the realisable Value of the underlying assets of the said Companies is considered adequate to cover the accumulated losses. Accordingly, in the opinion of the management, no allowance for impairment in the value of such investment is considered necessary in accordance with the requirement of INDAS 109, Financial Instruments 4. The Company reviews the performance of the Group based on its vertical business units. Accordingly, the Group's reportable segments predominantly are Agriculture, Sugar & Electrical goods. 5.Production activity of the sugar mill of the company is continued to be under suspension for a long time after incurring heavy losses. The management is exploring various options to come out from the above situations and hopeful that some development may take place. Therefore the company has not Considered the business of sugar division as discontinued operations. |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | 01-10-2025 | 01-04-2025 | |||||
| Date of end of reporting period | 31-12-2025 | 31-12-2025 | |||||
| Whether results are audited or unaudited | Unaudited | Unaudited | |||||
| Nature of report standalone or consolidated | Consolidated | Consolidated | |||||
| 1 | Segment Revenue (Income) | ||||||
| (net sale/income from each segment should be disclosed) | |||||||
| 1 | Electrical Goods | 2,672.66 | 7,567.02 | ||||
| 2 | Sugar | 0.00 | 0.00 | ||||
| 3 | Agriculture | 0.0001023 | 0.0003961 | ||||
| Total Segment Revenue | 2,682.89 | 7,606.63 | |||||
| Less: Inter segment revenue | 0.00 | 0.00 | |||||
| Revenue from operations | 2,682.89 | 7,606.63 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Electrical Goods | 180.49 | 459.67 | ||||
| 2 | Sugar | (8.12) | (24.25) | ||||
| 3 | Agriculture | 1.76 | 20.17 | ||||
| Total Profit before tax | 174.13 | 455.59 | |||||
| i. Finance cost | 47.78 | 132.08 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | 0.00 | 0.00 | |||||
| Profit before tax | 126.35 | 323.51 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Electrical Goods | 2,367.54 | 2,367.54 | ||||
| 2 | Sugar | 128.99 | 128.99 | ||||
| 3 | Agriculture | 4,393.53 | 4,393.53 | ||||
| Total Segment Asset | 6,890.06 | 6,890.06 | |||||
| Un-allocable Assets | 242.62 | 242.62 | |||||
| Net Segment Asset | 7,132.68 | 7,132.68 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Electrical Goods | 3,511.55 | 3,511.55 | ||||
| 2 | Sugar | 199.98 | 199.98 | ||||
| 3 | Agriculture | 245.02 | 245.02 | ||||
| Total Segment Liabilities | 3,956.55 | 3,956.55 | |||||
| Un-allocable Liabilities | 123.68 | 123.68 | |||||
| Net Segment Liabilities | 4,080.23 | 4,080.23 | |||||
| Disclosure of notes on segments | |||||||
| 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 | 01-10-2025 | 01-04-2025 |
| B | Date of end of reporting period | 31-12-2025 | 31-12-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | 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 | 0.00 | 0.00 |
| 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 | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | 0.00 | 0.00 |
| Whether results are audited or unaudited | Unaudited |
|---|---|
| Declaration of unmodified opinion or statement on impact of audit qualification | Statement on impact of audit qualification |
| Auditor's opinion | Qualified 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 |
| 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 | K.C. Bhattacherjee & Paul | Yes | 30-09-2027 | ||
|---|---|---|---|---|---|
| Sr. | Particulars | Audited Figures (as reported before adjusting for qualifications) | Adjusted Figures (audited figures after adjusting for qualifications) |
|---|---|---|---|
| 1 | Turnover / Total income | 2,682.89 | 2,682.89 |
| 2 | Total Expenditure | 2,570.33 | 2,570.33 |
| 3 | Net Profit/(Loss) | 122.46 | 122.46 |
| 4 | Earnings Per Share | 2.58 | 2.58 |
| 5 | Total Assets | 7,132.69 | 7,132.69 |
| 6 | Total Liabilities | 4,080.23 | 4,080.23 |
| 7 | Net Worth | 3,052.46 | 3,052.46 |
| Sr. | Details of Audit Qualification | Type of Audit Qualification | Frequency of qualification | For Audit Qualification(s) where the impact is quantified by the auditor | For Audit Qualification(s) where the impact is not quantified by the auditor | ||
|---|---|---|---|---|---|---|---|
| Management's Views | (i) Management's estimation on the impact of audit qualification | (ii) If management is unable to estimate the impact, reasons for the same | Auditors' Comments on (i) or (ii) above | ||||
| 1 | Textual Information(1) | Qualified opinion | Repetitive | Textual Information(2) | Textual Information(3) | Textual Information(4) | Textual Information(5) |
| Textual Information(1) | Reference is invited to Note No. 4 to the financial results regarding the suspension of production activities of sugar mill of the company for a long time. In our opinion, the reported balances of asset, liabilities, amount of expenses in so far as relating to the said Sugar mill should have been recognized and disclosed as under Discontinued Operations, instead the same has been considered as part of continuing/regular business operation by the company. |
|---|---|
| Textual Information(2) | Nil |
| Textual Information(3) | Sugar division is one of the core business divisions of the Company. The management is of the view that as soon as the requirement of working capital needed for running the operations is arranged the operation shall be resumed. Therefore, for the time being company has not considered the business of sugar division as discontinued operation. The Managment is exploring various options to come out from above situation and hopeful that some development may take place., for the time being company has not considered the business of sugar division as discontinued operation and is considered as a going concern. |
| Textual Information(4) | Not Applicable |
| Textual Information(5) | No Comments to Offer |
| Name of CEO / Managing director | Sunay Krishna Khaitan |
|---|---|
| Name of CFO | Sumit Pasari |
| Name of audit committee chairman | Gopal Mor |
| Name of statutory auditor | K.C. Bhattacherjee & Paul |
| Name of other signatory, if any, with designation | |
| Place | Kolkata |
| Date | 29-01-2026 |