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 |
01-04-2025 |
| Date of end of financial year |
31-03-2026 |
| Date of board meeting when results were approved |
11-02-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
30-01-2026 |
| 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 |
11-02-2026 15:30:00 |
| End date and time of board meeting |
11-02-2026 15:41:00 |
| 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
Amount in (Lakhs)
| 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 |
6,457.99 |
19,115.00 |
|
Other income |
855.35 |
3,746.85 |
|
Total income |
7,313.34 |
22,861.85 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
6,105.48 |
9,535.42 |
| (b) |
Purchases of stock-in-trade |
0.00 |
66.05 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
(1,807.28) |
5,727.00 |
| (d) |
Employee benefit expense |
878.60 |
1,634.23 |
| (e) |
Finance costs |
98.91 |
512.78 |
| (f) |
Depreciation, depletion and amortisation expense
|
165.83 |
363.09 |
| (f) |
Other Expenses |
| 1 |
Other Expenses |
975.03 |
1,581.47 |
|
Total other expenses |
975.03 |
1,581.47 |
|
Total expenses |
6,416.57 |
19,420.04 |
| 3 |
Total profit before exceptional items and tax |
896.77 |
3,441.81 |
| 4 |
Exceptional items |
0.00 |
0.00 |
| 5 |
Total profit before tax |
896.77 |
3,441.81 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
196.88 |
246.99 |
| 8 |
Deferred tax |
24.47 |
562.15 |
| 9 |
Total tax expenses |
221.35 |
809.14 |
| 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 |
675.42 |
2,632.67 |
| 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 |
675.42 |
2,632.67 |
| 17 |
Other comprehensive income net of taxes |
(29.19) |
(21.79) |
| 18 |
Total Comprehensive Income for the period |
646.23 |
2,610.88 |
| 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 |
646.23 |
2,610.88 |
|
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 |
1,133.85 |
1,133.85 |
|
Face value of equity share capital |
1 |
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 |
0.6 |
2.32 |
|
Diluted earnings (loss) per share from continuing operations |
0.6 |
2.32 |
| 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 |
0.6 |
2.32 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
0.6 |
2.32 |
| 24 |
Debt equity ratio |
|
|
| 25 |
Debt service coverage ratio |
|
|
| 26 |
Interest service coverage ratio |
|
|
| 27 |
Disclosure of notes on financial results |
|
Remarks
Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results
Amount in (Lakhs)
| 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 |
Sugar |
2,975.58 |
10,399.07 |
| 2 |
Chemicals |
0.0028767 |
0.0099021 |
| 3 |
Power and Fuel |
0.0071358 |
0.0071358 |
| 4 |
Engineering |
2,819.01 |
4,962.27 |
| 5 |
Others |
0.0092485 |
3,609.62 |
| 6 |
Unallocated |
(0.01) |
0.0000037 |
|
Total Segment Revenue |
7,720.68 |
20,675.12 |
|
Less: Inter segment revenue |
1,262.69 |
1,560.12 |
|
Revenue from operations |
6,457.99 |
19,115.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Sugar |
(785.24) |
(564.51) |
| 2 |
Chemicals |
10.16 |
(158.65) |
| 3 |
Power and Fuel |
133.50 |
133.82 |
| 4 |
Engineering |
943.97 |
1,351.83 |
| 5 |
Others |
103.01 |
313.89 |
| 6 |
Unallocated |
0.00 |
0.00 |
|
Total Profit before tax |
405.40 |
1,076.38 |
|
i. Finance cost |
98.91 |
512.78 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
(590.28) |
(2,878.21) |
|
Profit before tax |
896.77 |
3,441.81 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Sugar |
10,240.96 |
10,240.96 |
| 2 |
Chemicals |
3,054.11 |
3,054.11 |
| 3 |
Power and Fuel |
1,439.07 |
1,439.07 |
| 4 |
Engineering |
14,996.97 |
14,996.97 |
| 5 |
Others |
2,744.01 |
2,744.01 |
| 6 |
Unallocated |
29,926.85 |
29,926.85 |
|
Total Segment Asset |
62,401.97 |
62,401.97 |
|
Un-allocable Assets |
0.00 |
0.00 |
|
Net Segment Asset |
62,401.97 |
62,401.97 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Sugar |
2,924.74 |
2,924.74 |
| 2 |
Chemicals |
150.95 |
150.95 |
| 3 |
Power and Fuel |
20.02 |
20.02 |
| 4 |
Engineering |
2,282.95 |
2,282.95 |
| 5 |
Others |
115.12 |
115.12 |
| 6 |
Unallocated |
9,383.09 |
9,383.09 |
|
Total Segment Liabilities |
14,876.87 |
14,876.87 |
|
Un-allocable Liabilities |
0.00 |
0.00 |
|
Net Segment Liabilities |
14,876.87 |
14,876.87 |
|
Disclosure of notes on segments |
|
Other Comprehensive Income
Amount in (Lakhs)
| 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 |
|
| 1 |
Equity Instruments through other Comprehensive Income |
(41.06) |
(32.47) |
|
Total Amount of items that will not be reclassified to profit and loss |
(41.06) |
(32.47) |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
(11.87) |
(10.68) |
| 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 |
(29.19) |
(21.79) |