| 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 | 01-04-2025 |
| Date of end of financial year | 31-03-2026 |
| Date of board meeting when results were approved | 27-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 13-05-2026 |
| 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 | Standalone |
| 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 | Audited |
| Segment Reporting | Single segment |
| Description of single segment | Others |
| Start date and time of board meeting | 27-05-2026 15:35:00 |
| End date and time of board meeting | 27-05-2026 17:15:00 |
| 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 | Declaration of unmodified opinion |
| Whether the company has any related party? | Yes |
| Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? | Yes |
| (I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public | NA |
| (II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. | NA |
| Whether the company is a high value debt listed entity according to regulation 15 (1A)? | No |
| (a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication? | |
| (b) If answer to above question is No, please explain the reason for not complying. | |
| Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? | Yes |
| Latest Date on which RPT policy is updated | 16-01-2025 |
| Indicate Company website link for updated RPT policy of the Company | https://www.kesocorp.com/DOCS/pdf/mgc/related-party-transactions-policy.pdf |
| Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? | No |
| No. of times funds raised during the quarter | |
| Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? | No |
| No default on Loan and Debt Securities | |
| 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 | Unaudited | Audited |
| D | Nature of report standalone or consolidated | Standalone | Standalone |
| 1 | Income | ||
| Revenue from operations | 0.00 | 0.00 | |
| Other income | 425.37 | 5,073.19 | |
| Total income | 425.37 | 5,073.19 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 0.00 | 0.00 |
| (b) | Purchases of stock-in-trade | 0.00 | 0.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 0.00 | 0.00 |
| (d) | Employee benefit expense | 66.80 | 686.66 |
| (e) | Finance costs | 0.00 | 0.00 |
| (f) | Depreciation, depletion and amortisation expense | 2.11 | 21.07 |
| (f) | Other Expenses | ||
| 1 | Others expenses | 129.31 | 845.19 |
| Total other expenses | 129.31 | 845.19 | |
| Total expenses | 198.22 | 1,552.92 | |
| 3 | Total profit before exceptional items and tax | 227.15 | 3,520.27 |
| 4 | Exceptional items | 0.00 | (24,215.49) |
| 5 | Total profit before tax | 227.15 | (20,695.22) |
| 6 | Tax expense | ||
| 7 | Current tax | 0.00 | (8.64) |
| 8 | Deferred tax | 0.00 | 0.00 |
| 9 | Total tax expenses | 0.00 | (8.64) |
| 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 | 227.15 | (20,686.58) |
| 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 | 227.15 | (20,686.58) |
| 17 | Other comprehensive income net of taxes | (1,231.62) | 693.52 |
| 18 | Total Comprehensive Income for the period | (1,004.47) | (19,993.06) |
| 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 | 31,066.37 | 31,066.37 | |
| Face value of equity share capital | 10 | 10 | |
| 27 | Details of debt securities | ||
| 22 | Reserves excluding revaluation reserve | 3,428.98 | |
| 23 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings (loss) per share from continuing operations | 0.07 | -6.66 | |
| Diluted earnings (loss) per share from continuing operations | 0.07 | -6.66 | |
| 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 | 0.07 | -6.66 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 0.07 | -6.66 | |
| 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 audited financial results for the year ended March 31, 2026 (the financial results) comprise the standalone results of Kesoram Industries Limited (the Company) 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 (IndAS) notified under Section 133 of the Companies Act 2013 (the Act) read with the Companies (Indian Accounting Standards) Rules, 2015 (as amended). 2.The Company / Group has incurred losses during the current year amounting to Rs 8821.88 lakhs, due to lower capacity utilization and in turn lower volumes, coupled with higher costs and negative net working capital Rs 5576.93 lakhs as at March 31, 2026. During the quarter ended December 31, 2025, certain members of Promoter / Promoter Group of the Company have entered into a Share Purchase Agreement dated December 04, 2025 (SPA) with Frontier Warehousing Limited (Acquirer) to sell 13,29,69,279 equity shares representing 42.80% of the share capital, having face value of Rs. 10 each, in terms of Securities and Exchange Board of India (Substantial Acquisition of Shares and Takeovers) Regulations, 2011 and subsequent amendments thereto (SEBI (SAST) Regulations, 2011). The Acquirer has complied with the Open Offer as per regulatory requirements and is in the process of completing the SPA. In addition to the continuing support by Promoter / Promoter group, the Acquirer has also expressed its commitment to the Company by way of letter of support issued to the Company to provide financial assistance to cover all liabilities falling due in foreseeable future. Accordingly, these financial statements have been prepared on the basis that the Company will continue as a going concern. 3.The Company had carried out an impairment analysis in respect of its investment and loan in its wholly owned subsidiary, Cygnet Industries Limited. Accordingly, a provision of Rs. 15619.32 lakhs (Rs. 10,100 lakhs towards investment and Rs. 5519.32 lakhs towards loan), and Rs. 19000 lakhs were recognised and presented as an exceptional item in the Standalone statement of profit and loss for the year ended March 31, 2026 and year ended March 31, 2025 respectively. 4.On loans given to subsidiary, the Board had approved the waiver of accumulated interest of Rs. 4424.06 lakhs which was recognised and presented as an exceptional item in the Standalone statement of profit and loss for the year ended March 31, 2026. The Board has also waived the interest for the current financial year. 5.The expected realization value of the company's factory land comprised in its Kesoram Spun Pipes and Foundries (KSPF) unit is estimated to be lower than its carrying value. The provision of Rs. 4172.11 lakhs on such re-measurement has been recognised and presented as an exceptional item in the Standalone statement of profit and loss for the year ended March 31, 2026. 6.During the current quarter, based on valuation of assets, the Company’s wholly owned subsidiary, Cygnet Industries Limited, reversed an impairment provision relating to its land which had been previously recognized and presented as an exceptional item in the consolidated statement of profit and loss for the quarter ended June 30, 2025. Accordingly, an impairment reversal amounting to INR 4,809.32 lakhs has been recognized and disclosed as an exceptional item in the consolidated statement of profit and loss for the quarter ended March 31, 2026. 7.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 Ind-AS. Accordingly, no separate segment information has been presented for the quarter and year ended March 31, 2026. 8.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. 9.The Government of India has consolidated existing labour legislations into four comprehensive labour codes effective November 21, 2025. These codes include Code on wages 2019, Code on Social Security 2020, Industrial Relation Code 2020, and Occupational Safety, Health and Working Condition Code 2020 (collectively referred to as the New Labour Codes). However, the final rules under these codes are yet to be notified. Pending notification, the Group has evaluated the incremental impact of these changes in accordance with the guidance issued by the Institute of Chartered Accountants of India and has estimated and recognized the additional gratuity and leave liability basis the actuarial valuation. The Group continues to monitor the finalisation of Central / State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect on the basis of such developments as needed. 10.The audited standalone and consolidated financial results for the quarter and year ended March 31, 2026 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 May 27, 2026. The standalone and consolidated financial results have been subjected to audit 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 has expressed an unmodified opinion on these audited standalone and consolidated financial results. 11.The standalone and consolidated financial results for the quarter ended March 31, 2026 and March 31, 2025 are the balancing figures between audited figures in respect of the full financial year and the published unaudited year to date figures up to the end of the third quarter of the respective relevant financial year, which were subject to limited review. 12.Figures for the previous quarter / year have been regrouped / reclassified wherever necessary to conform to current period's classification 13. The Company's financial statements are presented in lakhs instead of crores, to align with Schedule III to the Companies Act, 2013 (Ind AS compliant) and the ICAI Guidance Note on Division II – Ind AS Schedule III. This modification impacts presentation only and does not alter the underlying financial amounts. |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | Standalone | |
| Assets | ||
| 1 | Non-current assets | |
| Property, plant and equipment | 13,274.83 | |
| Capital work-in-progress | 0.00 | |
| Investment property | 0.00 | |
| Goodwill | 0.00 | |
| Other intangible assets | 0.00 | |
| Intangible assets under development | 0.00 | |
| Biological assets other than bearer plants | 0.00 | |
| Investments accounted for using equity method | 0.00 | |
| Non-current financial assets | ||
| Non-current investments | 955.47 | |
| Trade receivables, non-current | 0.00 | |
| Loans, non-current | 19,789.88 | |
| Other non-current financial assets | ||
| 1 | Other financial assets | 16.81 |
| Total of other non-current financial assets | 16.81 | |
| Total non-current financial assets | 20,762.16 | |
| Deferred tax assets (net) | 0.00 | |
| Other non-current assets | ||
| Total of other non-current assets | ||
| Total non-current assets | 34,036.99 | |
| 2 | Current assets | |
| Inventories | 0.00 | |
| Current financial asset | ||
| Current investments | 136.79 | |
| Trade receivables, current | 0.00 | |
| Cash and cash equivalents | 199.02 | |
| Bank balance other than cash and cash equivalents | 137.24 | |
| Loans, current | 0.00 | |
| Other current financial assets | ||
| Total of other current financial assets | 1,150.25 | |
| Total current financial assets | 1,623.30 | |
| Current tax assets (net) | 122.90 | |
| Other current assets | ||
| Total of other current assets | ||
| Total current assets | 1,746.20 | |
| 3 | Non-current assets classified as held for sale | |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | |
| Total assets | 35,783.19 | |
| Equity and liabilities | ||
| 1 | Equity | |
| Equity attributable to owners of parent | ||
| Equity share capital | 31,066.37 | |
| Other equity | 3,438.98 | |
| Total equity attributable to owners of parent | 34,505.35 | |
| Non controlling interest | ||
| Total equity | 34,505.35 | |
| 2 | Liabilities | |
| Non-current liabilities | ||
| Non-current financial liabilities | ||
| Borrowings, non-current | 0.00 | |
| Trade payables, non-current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 0.00 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 0.00 | |
| Total Trade payable | 0.00 | |
| Other non-current financial liabilities | ||
| Total of other non-current financial liabilities | ||
| Total non-current financial liabilities | 0.00 | |
| Provisions, non-current | 0.00 | |
| Deferred tax liabilities (net) | ||
| Deferred government grants, Non-current | ||
| Other non-current liabilities | ||
| Total of other non-current liabilities | ||
| Total non-current liabilities | 0.00 | |
| Current liabilities | ||
| Current financial liabilities | ||
| Borrowings, current | 0.00 | |
| Trade payables, current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 0.00 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 36.39 | |
| Total Trade payable | 36.39 | |
| Other current financial liabilities | ||
| 1 | Other financial liabilities | 1,162.52 |
| 2 | Other current liabilities | 31.75 |
| 3 | Provision | 47.18 |
| Total of other current financial liabilities | 1,241.45 | |
| Total current financial liabilities | 1,277.84 | |
| Other current liabilities | ||
| Total of other current liabilities | ||
| Provisions, current | 0.00 | |
| Current tax liabilities (Net) | ||
| Deferred government grants, Current | ||
| Total current liabilities | 1,277.84 | |
| 3 | Liabilities directly associated with assets in disposal group classified as held for sale | 0.00 |
| 4 | Regulatory deferral account credit balances and related deferred tax liability | 0.00 |
| Total liabilities | 1,277.84 | |
| Total equity and liabilites | 35,783.19 | |
| Disclosure of notes on assets and liabilities | ||
| 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 | Unaudited | Audited | |||||
| Nature of report standalone or consolidated | Standalone | Standalone | |||||
| 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 | null | null | |||||
| Net Segment Asset | null | null | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| Total Segment Liabilities | |||||||
| Un-allocable Liabilities | null | null | |||||
| Net Segment Liabilities | null | null | |||||
| 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 | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| C | Whether results are audited or unaudited | Unaudited | Audited |
| D | Nature of report standalone or consolidated | Standalone | Standalone |
| Other comprehensive income [Abstract] | |||
| 1 | Amount of items that will not be reclassified to profit and loss | ||
| 1 | Remeasurement of post-employment benefit plans | (122.14) | (185.64) |
| 2 | Fair value changes of investments in equity shares | (1,109.48) | 879.16 |
| Total Amount of items that will not be reclassified to profit and loss | (1,231.62) | 693.52 | |
| 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 | ||
| 5 | Total Other comprehensive income | (1,231.62) | 693.52 |
| 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 | Standalone | ||||
| Statement of cash flows | ||||||
| Cash flows from used in operating activities | ||||||
| Profit before tax | (20,695.22) | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 0.00 | |||||
| Adjustments for decrease (increase) in inventories | 0.00 | |||||
| Adjustments for decrease (increase) in trade receivables, current | 0.00 | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |||||
| Adjustments for decrease (increase) in other current assets | 979.96 | |||||
| Adjustments for decrease (increase) in other non-current assets | 0.00 | |||||
| Adjustments for other financial assets, non-current | 10.50 | |||||
| Adjustments for other financial assets, current | (11.22) | |||||
| Adjustments for other bank balances | 0.00 | |||||
| Adjustments for increase (decrease) in trade payables, current | (141.38) | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |||||
| Adjustments for increase (decrease) in other current liabilities | (53.21) | |||||
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |||||
| Adjustments for depreciation and amortisation expense | 21.07 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 4,172.11 | |||||
| Adjustments for provisions, current | (252.93) | |||||
| Adjustments for provisions, non-current | 0.00 | |||||
| Adjustments for other financial liabilities, current | (6,634.71) | |||||
| 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 | 82.84 | |||||
| Adjustments for share-based payments | 0.00 | |||||
| Adjustments for fair value losses (gains) | (7.70) | |||||
| Adjustments for undistributed profits of associates | 0.00 | |||||
| Other adjustments for which cash effects are investing or financing cash flow | 0.00 | |||||
| Other adjustments to reconcile profit (loss) | 0.00 | |||||
| Other adjustments for non-cash items | 15,174.60 | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Total adjustments for reconcile profit (loss) | 13,174.25 | |||||
| Net cash flows from (used in) operations | (7,520.97) | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | (443.38) | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) operating activities | (7,077.59) | |||||
| 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 | 3,276.04 | |||||
| Purchase of property, plant and equipment | 1.14 | |||||
| Proceeds from sales of investment property | 9,471.20 | |||||
| Purchase of investment property | 2,450.00 | |||||
| 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 | 115.95 | |||||
| Purchase of other long-term assets | 134.24 | |||||
| Cash advances and loans made to other parties | 4,476.88 | |||||
| Cash receipts from repayment of advances and loans made to other parties | 536.86 | |||||
| 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 | 69.91 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) investing activities | 6,407.70 | |||||
| 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 | 0.00 | |||||
| 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 | 0.00 | |||||
| Net cash flows from (used in) financing activities | 0.00 | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (669.89) | |||||
| 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 | (669.89) | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 868.91 | |||||
| Cash and cash equivalents cash flow statement at end of period | 199.02 | |||||
| Whether results are audited or unaudited | Audited |
|---|---|
| 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 | 31-05-2028 | ||
|---|---|---|---|---|---|
Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter) |
| Sr No. | Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken. | ||||||||||||||||||||||||
| Details of the party (listed entity/subsidiary) entering into the transaction | Details of the counterparty | Type of related party transaction | Details of other related party transaction | Value of the related party transaction as approved by the audit committee | Remarks on approval by audit committee | Value of the related party transaction ratified by the audit committee | Date of Audit Committee Meeting where the ratification was approved | Value of transaction during the reporting period | In case monies are due to either party as a result of the transaction | In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments | Details of the loans, inter-corporate deposits, advances or investments | Notes | |||||||||||||
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| Name | PAN | Name | PAN | Relationship of the counterparty with the listed entity or its subsidiary | Opening balance | Closing balance | Nature of indebtedness (loan/ issuance of debt/ any other etc.) | Details of other indebtedness | Cost | Tenure | Nature (loan/ advance/ intercorporate deposit/ investment ) | Interest Rate (%) | Tenure | Secured/ unsecured | Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage) | ||||||||||
| 1 | Cygnet Industries Ltd | MSK Travels and Tours Ltd | Entity controlled, Joint Controlled by Key Management Personnel | Any other transaction | Outstanding Payable | Approved | 0.00 | 18.29 | 0.00 | ||||||||||||||||
| 2 | Kesoram Industries Ltd | Manav Investment & Trading Co Ltd | ONE ENTITY IS AN ASSOCIATE OF OTHER ENTITY | Any other transaction | Upkeep, rent, electricity, generator facility | Approved | 7.49 | 0.00 | 0.00 | ||||||||||||||||
| 3 | Kesoram Industries Ltd | Manav Investment & Trading Co Ltd | ONE ENTITY IS AN ASSOCIATE OF OTHER ENTITY | Any other transaction | Tour & Travel Services | Approved | 5.11 | 0.00 | 0.00 | ||||||||||||||||
| 4 | Kesoram Industries Ltd | Manav Investment & Trading Co Ltd | ONE ENTITY IS AN ASSOCIATE OF OTHER ENTITY | Any other transaction | Rent Received | Approved | 0.00 | 0.00 | 0.00 | ||||||||||||||||
| 5 | Kesoram Industries Ltd | Manav Investment & Trading Co Ltd | ONE ENTITY IS AN ASSOCIATE OF OTHER ENTITY | Any other transaction | Sale of Assets | Approved | 243.05 | 0.00 | 0.00 | ||||||||||||||||
| 6 | Kesoram Industries Ltd | Manav Investment & Trading Co Ltd | ONE ENTITY IS AN ASSOCIATE OF OTHER ENTITY | Any other transaction | Misc. Income | Approved | 0.11 | 0.00 | 0.00 | ||||||||||||||||
| 7 | Kesoram Industries Ltd | Jitendra Agarwal | Director | Any other transaction | Director Sitting Fees | Approved | 2.40 | 0.00 | 0.00 | ||||||||||||||||
| 8 | Kesoram Industries Ltd | Rashmi Bihani | Director | Any other transaction | Director Sitting Fees | Approved | 2.80 | 0.00 | 0.00 | ||||||||||||||||
| 9 | Kesoram Industries Ltd | Jikyeong Kang | Director | Any other transaction | Director Sitting Fees | Approved | 5.00 | 0.00 | 0.00 | ||||||||||||||||
| 10 | Kesoram Industries Ltd | Lee Seow Chuan | Director | Any other transaction | Director Sitting Fees | Approved | 0.00 | 0.00 | 0.00 | ||||||||||||||||
| 11 | Kesoram Industries Ltd | Mangala Radhakrishna Prabhu | Director | Any other transaction | Director Sitting Fees | Approved | 5.80 | 0.00 | 0.00 | ||||||||||||||||
| 12 | Kesoram Industries Ltd | Satish Narain Jajoo | Director | Any other transaction | Director Sitting Fees | Approved | 6.20 | 0.00 | 0.00 | ||||||||||||||||
| 13 | Cygnet Industries Ltd | Satish Narain Jajoo | Director | Any other transaction | Director Sitting Fees | Approved | 2.00 | 0.00 | 0.00 | ||||||||||||||||
| 14 | Cygnet Industries Ltd | Kashi Prasad Khandelwal | Director | Any other transaction | Director Sitting Fees | Approved | 3.00 | 0.00 | 0.00 | ||||||||||||||||
| 15 | Kesoram Industries Ltd | P. Radhakrishnan | Director & Key Management Personnel | Remuneration | Approved | 258.73 | 0.00 | 0.00 | |||||||||||||||||
| 16 | Kesoram Industries Ltd | Sneha Shaw | Key Management Personnel | Remuneration | Approved | 12.97 | 0.00 | 0.00 | |||||||||||||||||
| 17 | Kesoram Industries Ltd | Samir Kumar Ray | Key Management Personnel | Remuneration | Approved | 10.00 | 0.00 | 0.00 | |||||||||||||||||
| 18 | Cygnet Industries Ltd | Raj Kumar Barman | Key Management Personnel | Remuneration | Approved | 14.28 | 0.00 | 0.00 | |||||||||||||||||
| 19 | Cygnet Industries Ltd | Vinet Kumar Rai | Key Management Personnel | Remuneration | Approved | 38.29 | 0.00 | 0.00 | |||||||||||||||||
| 20 | Kesoram Industries Ltd | P. Radhakrishnan | Director & Key Management Personnel | Any other transaction | Reimbursement of Expenses | Approved | 1.09 | 0.00 | 0.00 | ||||||||||||||||
| 21 | Kesoram Industries Ltd | Birla Industries Provident Fund Institution. | Post retirement Benefit Plan | Any other transaction | Provident Fund contribution | Approved | 22.70 | 0.00 | 0.00 | ||||||||||||||||
| 22 | Cygnet Industries Ltd | Birla Industries Provident Fund Institution. | Post retirement Benefit Plan | Any other transaction | Provident Fund contribution | Approved | 611.14 | 0.00 | 0.00 | ||||||||||||||||
| 23 | Cygnet Industries Ltd | Birla Industries Provident Fund Institution. | Post retirement Benefit Plan | Any other transaction | Receivabel/Payable | Approved | 0.00 | 103.75 | 115.02 | ||||||||||||||||
| 24 | Kesoram Industries Ltd | KICM Gratuity Fund | Post retirement Benefit Plan | Any other transaction | Receivable/(Payable) | Approved | 0.00 | 151.00 | 5.20 | ||||||||||||||||
| 25 | Kesoram Industries Ltd | KICM Gratuity Fund | Post retirement Benefit Plan | Any other transaction | Reimbursement Received from KICM Gratuity Fund on account of payment made to employees on retirement. | Approved | 151.36 | 0.00 | 0.00 | ||||||||||||||||
| 26 | Cygnet Industries Ltd | KICM Gratuity Fund | Post retirement Benefit Plan | Any other transaction | Receivable/(Payable) | Approved | 0.00 | 393.22 | 398.78 | ||||||||||||||||
| 27 | Kesoram Industries Ltd | Cygnet Industries Ltd | Subsidiary of Listed Entity | Loan | Approved | 1,206.14 | 23,776.00 | 24,984.31 | |||||||||||||||||
| 28 | Kesoram Industries Ltd | Cygnet Industries Ltd | Subsidiary of Listed Entity | Any other transaction | Sale of Assets | Approved | 1.09 | 0.00 | 0.00 | ||||||||||||||||
| 29 | Kesoram Industries Ltd | Arbela Trading and Service Pvt Ltd | Entity controlled, Joint Controlled by Key Management Personnel | Any other transaction | Sale of Assets | Approved | 16.45 | 0.00 | 0.00 | ||||||||||||||||
| 30 | Kesoram Industries Ltd | Padmavati Investment Private Limited | Promotor group | Any other transaction | Rent Received | Approved | 0.25 | 0.00 | 0.00 | ||||||||||||||||
| 31 | Kesoram Industries Ltd | Padmavati Investment Private Limited | Promotor group | Any other transaction | Misc Income | Approved | 0.07 | 0.00 | 0.00 | ||||||||||||||||
| 32 | Kesoram Industries Ltd | KICM Gratuity Fund | Post retirement Benefit Plan | Any other transaction | Contribution | Approved | 180.37 | 9.26 | 13.79 | ||||||||||||||||
| 33 | Cygnet Industries Ltd | MSK Travels and Tours Ltd | Entity controlled, Joint Controlled by Key Management Personnel | Any other transaction | Expenditure-other servises | Approved | 1.06 | 24,451.52 | 25,520.82 | ||||||||||||||||
| Total value of transaction during the reporting period | 2,808.95 | ||||||||||||||||||||||||