Integrated Filing — IndAS



General information about company

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 26-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 20-05-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 26-05-2026   16:00:00
End date and time of board meeting 26-05-2026   18:00:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Statement on impact of audit qualification



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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 3,616.09 11,222.72
Other income 31.92 70.75
Total income 3,648.01 11,293.47
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 2,781.55 8,584.86
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 9.31 56.68
(d) Employee benefit expense 215.09 827.03
(e) Finance costs 32.71 164.79
(f) Depreciation, depletion and amortisation expense 11.63 40.00
(f) Other Expenses
1 Other expenses 315.05 1,013.92
Total other expenses 315.05 1,013.92
Total expenses 3,365.34 10,687.28
3 Total profit before exceptional items and tax 282.67 606.19
4 Exceptional items 0.00 0.00
5 Total profit before tax 282.67 606.19
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax (9.50) 1.18
9 Total tax expenses (9.50) 1.18
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 292.17 605.01
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 292.17 605.01
17 Other comprehensive income net of taxes 9.31 9.31
18 Total Comprehensive Income for the period 301.48 614.32
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 475.00 475.00
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 2,877.82
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 6.15 12.74
Diluted earnings (loss) per share from continuing operations 6.15 12.74
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 6.15 12.74
Diluted earnings (loss) per share from continuing and discontinued operations 6.15 12.74
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


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 4,417.05
Capital work-in-progress 189.14
Investment property
Goodwill 0.00
Other intangible assets 0.00
Intangible assets under development
Biological assets other than bearer plants 103.50
Investments accounted for using equity method
Non-current financial assets
Non-current investments 493.25
Trade receivables, non-current
Loans, non-current 0.00
Other non-current financial assets
1 Other financial assets 35.73
Total of other non-current financial assets 35.73
Total non-current financial assets 528.98
Deferred tax assets (net)
Other non-current assets
Total of other non-current assets
Total non-current assets 5,238.67
2 Current assets
Inventories 474.32
Current financial asset
Current investments 0.00
Trade receivables, current 997.04
Cash and cash equivalents 398.46
Bank balance other than cash and cash equivalents 3.94
Loans, current 428.48
Other current financial assets
Total of other current financial assets
Total current financial assets 1,827.92
Current tax assets (net) 261.17
Other current assets
Total of other current assets
Total current assets 2,563.41
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 7,802.08
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 475.00
Other equity 2,877.82
Total equity attributable to owners of parent 3,352.82
Non controlling interest
Total equity 3,352.82
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 425.53
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities
Total of other non-current financial liabilities
Total non-current financial liabilities 425.53
Provisions, non-current 2.83
Deferred tax liabilities (net) 18.38
Deferred government grants, Non-current
Other non-current liabilities
1 Other Non-Current Liabilities 70.19
Total of other non-current liabilities 70.19
Total non-current liabilities 516.93
Current liabilities
Current financial liabilities
Borrowings, current 117.39
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 1,401.60
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 967.32
Total Trade payable 2,368.92
Other current financial liabilities
1 Other financial liabilities 327.26
Total of other current financial liabilities 327.26
Total current financial liabilities 2,813.57
Other current liabilities 1,111.49
1 Other Current Liabilities 1,111.49
Total of other current liabilities 1,111.49
Provisions, current 7.27
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 3,932.33
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 4,449.26
Total equity and liabilites 7,802.08
Disclosure of notes on assets and liabilities



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 01-01-2026 01-04-2025
Date of end of reporting period 31-03-2026 31-03-2026
Whether results are audited or unaudited Audited Audited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Electrical Goods 3,612.93 11,179.95
2 Sugar 0.00 0.00
3 Agriculture 0.0000316 0.0004277
Total Segment Revenue 3,616.09 11,222.72
Less: Inter segment revenue
Revenue from operations 3,616.09 11,222.72
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Electrical Goods 302.13 761.80
2 Sugar (1.73) (25.98)
3 Agriculture 14.98 35.15
Total Profit before tax 315.38 770.97
i. Finance cost 32.71 164.79
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax 282.67 606.18
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Electrical Goods 0.00 0.00
2 Sugar 0.00 0.00
3 Agriculture 0.00 0.00
Total Segment Asset 0.00 0.00
Un-allocable Assets 0.00 0.00
Net Segment Asset 0.00 0.00
4 Segment Liabilities
Segment Liabilities
1 Electrical Goods 0.00 0.00
2 Sugar 0.00 0.00
3 Agriculture 0.00 0.00
Total Segment Liabilities 0.00 0.00
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 0.00 0.00
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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
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 (9.31) (9.31)
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 9.31 9.31



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 31-03-2026
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 606.19
Adjustments for reconcile profit (loss)
Adjustments for finance costs 164.79
Adjustments for decrease (increase) in inventories 56.68
Adjustments for decrease (increase) in trade receivables, current (547.01)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 0.00
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 631.98
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 0.00
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 40.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 0.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 0.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for interest income 6.49
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 0.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.36
Other adjustments to reconcile profit (loss) (31.82)
Other adjustments for non-cash items 26.59
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 335.08
Net cash flows from (used in) operations 941.27
Dividends received 0.00
Interest paid 0.00
Interest received 6.49
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (1.04)
Net cash flows from (used in) operating activities 946.72
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 2.76
Purchase of property, plant and equipment 30.90
Proceeds from sales of investment property 0.10
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 6.76
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 30.44
Net cash flows from (used in) investing activities 9.16
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 0.00
Repayments of borrowings 511.84
Payments of lease liabilities 0.00
Dividends paid 0.00
Interest paid 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (164.79)
Net cash flows from (used in) financing activities (676.63)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 279.25
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents 279.25
Cash and cash equivalents cash flow statement at beginning of period 123.16
Cash and cash equivalents cash flow statement at end of period 402.41





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Audited
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


Financial details

Amount in (Lakhs)

Sr. Particulars Audited Figures (as reported before adjusting for qualifications) Adjusted Figures (audited figures after adjusting for qualifications)
1 Turnover / Total income 3,648.01 3,648.01
2 Total Expenditure 3,365.34 3,365.34
3 Net Profit/(Loss) 292.17 292.17
4 Earnings Per Share 6.15 6.15
5 Total Assets 7,802.08 7,802.08
6 Total Liabilities 4,449.26 4,449.26
7 Net Worth 3,352.82 3,352.82


Audit qualification

Amount in (Lakhs)

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)


Text Block

Textual Information(1) Reference is invited to Note No 5 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, liabilties, amount of expenses and cash flows 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) NA
Textual Information(3) Sugar division is one of the core business divisions of the Company. The management s 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) NA
Textual Information(5) NA



Signatories detail

Name of CEO / Managing director NA
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 Sunay Krishna Khaitan, Whole Time Director
Place Kolkata
Date 26-05-2026