| Scrip Code | 590066 |
|---|---|
| NSE Symbol | KCP |
| MSEI Symbol | NOTLISTED |
| ISIN | INE805C01028 |
| Name of company | KCP 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 | 28-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 04-05-2026 |
| 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 | 28-05-2026 11:30:00 |
| End date and time of board meeting | 28-05-2026 14:30:00 |
| 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 |
| 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 | 68,375.00 | 2,57,616.00 | |
| Other income | 2,011.00 | 7,276.00 | |
| Total income | 70,386.00 | 2,64,892.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 36,504.00 | 1,11,855.00 |
| (b) | Purchases of stock-in-trade | 3.00 | 23.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (12,954.00) | (12,510.00) |
| (d) | Employee benefit expense | 4,494.00 | 17,037.00 |
| (e) | Finance costs | 637.00 | 3,333.00 |
| (f) | Depreciation, depletion and amortisation expense | 2,129.00 | 8,511.00 |
| (f) | Other Expenses | ||
| 1 | Power & Fuel | 11,942.00 | 46,003.00 |
| 2 | Freight And Forwarding Expense | 9,735.00 | 35,488.00 |
| 3 | Other Expenditure | 6,882.00 | 25,463.00 |
| Total other expenses | 28,559.00 | 1,06,954.00 | |
| Total expenses | 59,372.00 | 2,35,203.00 | |
| 3 | Total profit before exceptional items and tax | 11,014.00 | 29,689.00 |
| 4 | Exceptional items | (26.00) | (863.00) |
| 5 | Total profit before tax | 10,988.00 | 28,826.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 3,703.00 | 5,079.00 |
| 8 | Deferred tax | (4,822.00) | (3,838.00) |
| 9 | Total tax expenses | (1,119.00) | 1,241.00 |
| 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 | 12,107.00 | 27,585.00 |
| 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 | 4.00 | (10.00) |
| 16 | Total profit (loss) for period | 12,111.00 | 27,575.00 |
| 17 | Other comprehensive income net of taxes | 4,977.00 | 8,704.00 |
| 18 | Total Comprehensive Income for the period | 17,088.00 | 36,279.00 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 8,510.00 | 19,711.00 | |
| Total profit or loss, attributable to non-controlling interests | 3,600.00 | 7,864.00 | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 11,662.00 | 25,270.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 5,427.00 | 11,009.00 | |
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 1,289.00 | 1,289.00 | |
| Face value of equity share capital | 1 | 1 | |
| 27 | Details of debt securities | ||
| 22 | Reserves excluding revaluation reserve | 1,76,897.00 | |
| 23 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings (loss) per share from continuing operations | 6.6 | 15.29 | |
| Diluted earnings (loss) per share from continuing operations | 6.6 | 15.29 | |
| 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 | 6.6 | 15.29 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 6.6 | 15.29 | |
| 24 | Debt equity ratio | 0.3700 | 0.4300 |
| 25 | Debt service coverage ratio | 4.8800 | 1.7100 |
| 26 | Interest service coverage ratio | 21.5900 | 1.9100 |
| 27 | Disclosure of notes on financial results | ||
| 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 | Consolidated | |
| Assets | ||
| 1 | Non-current assets | |
| Property, plant and equipment | 87,249.00 | |
| Capital work-in-progress | 40,145.00 | |
| Investment property | 0.00 | |
| Goodwill | 0.00 | |
| Other intangible assets | 443.00 | |
| 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 | 2,403.00 | |
| Trade receivables, non-current | 119.00 | |
| Loans, non-current | 0.00 | |
| Other non-current financial assets | ||
| 1 | Earnest Money Depoists | 11.00 |
| 2 | Bank deposits with maturity more than 12 months | 1,885.00 |
| Total of other non-current financial assets | 1,896.00 | |
| Total non-current financial assets | 4,418.00 | |
| Deferred tax assets (net) | 0.00 | |
| Other non-current assets | ||
| 1 | Capital Advances | 188.00 |
| 2 | Security Deposits | 610.00 |
| 3 | Prepaid Expenses | 81.00 |
| 4 | Balance with Government Authorities | 2,398.00 |
| Total of other non-current assets | 3,277.00 | |
| Total non-current assets | 1,35,532.00 | |
| 2 | Current assets | |
| Inventories | 61,499.00 | |
| Current financial asset | ||
| Current investments | 0.00 | |
| Trade receivables, current | 15,611.00 | |
| Cash and cash equivalents | 2,084.00 | |
| Bank balance other than cash and cash equivalents | 1,14,608.00 | |
| Loans, current | 0.00 | |
| Other current financial assets | ||
| Total of other current financial assets | 396.00 | |
| Total current financial assets | 1,32,699.00 | |
| Current tax assets (net) | 585.00 | |
| Other current assets | ||
| 1 | Security Deposits | 75.00 |
| 2 | Advances to Trade payables | 8,888.00 |
| 3 | Prepaid expenses | 515.00 |
| 4 | Balance with government Authorities | 4,532.00 |
| 5 | Advances recoverable in cash or kind | 13,865.00 |
| Total of other current assets | 27,875.00 | |
| Total current assets | 2,22,658.00 | |
| 3 | Non-current assets classified as held for sale | 0.00 |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | 0.00 |
| Total assets | 3,58,190.00 | |
| Equity and liabilities | ||
| 1 | Equity | |
| Equity attributable to owners of parent | ||
| Equity share capital | 1,289.00 | |
| Other equity | 1,76,899.00 | |
| Total equity attributable to owners of parent | 1,78,188.00 | |
| Non controlling interest | 47,905.00 | |
| Total equity | 2,26,093.00 | |
| 2 | Liabilities | |
| Non-current liabilities | ||
| Non-current financial liabilities | ||
| Borrowings, non-current | 28,878.00 | |
| 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 | ||
| 1 | Science & Technology development fund | 12,719.00 |
| 2 | Deposits Payable-Contractors | 338.00 |
| 3 | Interest accrued but not due | 95.00 |
| 4 | Outstanding Liabilities for Expenses | 1,718.00 |
| Total of other non-current financial liabilities | 14,870.00 | |
| Total non-current financial liabilities | 43,748.00 | |
| Provisions, non-current | 1,811.00 | |
| Deferred tax liabilities (net) | 7,019.00 | |
| Deferred government grants, Non-current | 18.00 | |
| Other non-current liabilities | ||
| Total of other non-current liabilities | ||
| Total non-current liabilities | 52,596.00 | |
| Current liabilities | ||
| Current financial liabilities | ||
| Borrowings, current | 37,315.00 | |
| Trade payables, current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 470.00 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 10,966.00 | |
| Total Trade payable | 11,436.00 | |
| Other current financial liabilities | ||
| 1 | Interest Accrued but not due on borrowings | 145.00 |
| 2 | Interest Accrued and due on borrowings | 95.00 |
| 3 | Advance from customers | 12,723.00 |
| 4 | Non Executive Directors Remuneration Payable | 26.00 |
| 5 | Unpaid Dividend | 92.00 |
| 6 | Accrued Salaries and Benefits | 1,761.00 |
| 7 | Directors Remuneration Payable | 912.00 |
| 8 | Dividend Payable | 2,857.00 |
| 9 | Trade deposits | 3,732.00 |
| 10 | Project related payables | 2,369.00 |
| 11 | Outstanding Financial Liabilities | 1,784.00 |
| 12 | Outstanding Liabilities for Others | 943.00 |
| Total of other current financial liabilities | 27,439.00 | |
| Total current financial liabilities | 76,190.00 | |
| Other current liabilities | 1,954.00 | |
| 1 | Statutory Dues | 1,954.00 |
| Total of other current liabilities | 1,954.00 | |
| Provisions, current | 1,357.00 | |
| Current tax liabilities (Net) | 0.00 | |
| Deferred government grants, Current | 0.00 | |
| Total current liabilities | 79,501.00 | |
| 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 | 1,32,097.00 | |
| Total equity and liabilites | 3,58,190.00 | |
| 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 | Audited | Audited | |||||
| Nature of report standalone or consolidated | Consolidated | Consolidated | |||||
| 1 | Segment Revenue (Income) | ||||||
| (net sale/income from each segment should be disclosed) | |||||||
| 1 | Heavy Engineering | 3,277.00 | 11,156.00 | ||||
| 2 | Cement | 38,120.00 | 1,40,052.00 | ||||
| 3 | Hotel | 1,098.00 | 4,131.00 | ||||
| 4 | Sugar | 25,817.00 | 1,02,147.00 | ||||
| 5 | Others / Unallocated | 0.00062 | 0.0013 | ||||
| Total Segment Revenue | 68,374.00 | 2,57,616.00 | |||||
| Less: Inter segment revenue | 0.00 | 0.00 | |||||
| Revenue from operations | 68,374.00 | 2,57,616.00 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Heavy Engineering | 158.00 | (466.00) | ||||
| 2 | Cement | 337.00 | 6,593.00 | ||||
| 3 | Hotel | 249.00 | 917.00 | ||||
| 4 | Sugar | 9,283.00 | 19,056.00 | ||||
| 5 | Others / Unallocated | (3.00) | (11.00) | ||||
| Total Profit before tax | 10,024.00 | 26,089.00 | |||||
| i. Finance cost | (1,348.00) | (3,459.00) | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | 385.00 | 723.00 | |||||
| Profit before tax | 10,987.00 | 28,825.00 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Heavy Engineering | 14,689.00 | 14,689.00 | ||||
| 2 | Cement | 1,27,088.00 | 1,27,088.00 | ||||
| 3 | Hotel | 5,377.00 | 5,377.00 | ||||
| 4 | Sugar | 1,93,916.00 | 1,93,916.00 | ||||
| 5 | Others / Unallocated | 142.00 | 142.00 | ||||
| Total Segment Asset | 3,41,212.00 | 3,41,212.00 | |||||
| Un-allocable Assets | 16,978.00 | 16,978.00 | |||||
| Net Segment Asset | 3,58,190.00 | 3,58,190.00 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Heavy Engineering | 9,582.00 | 9,582.00 | ||||
| 2 | Cement | 51,925.00 | 51,925.00 | ||||
| 3 | Hotel | 295.00 | 295.00 | ||||
| 4 | Sugar | 98,105.00 | 98,105.00 | ||||
| 5 | Others / Unallocated | 3.00 | 3.00 | ||||
| Total Segment Liabilities | 1,59,910.00 | 1,59,910.00 | |||||
| Un-allocable Liabilities | 20,092.00 | 20,092.00 | |||||
| Net Segment Liabilities | 1,80,002.00 | 1,80,002.00 | |||||
| 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 | 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 | ||
| 1 | Gratuity | 7.00 | 22.00 |
| 2 | Leave Encashment | (12.00) | 0.00 |
| 3 | Increase/Decrease in Fair Value of Investments | (9.00) | (4.00) |
| 4 | Foreign translation reserve changes | 4,992.00 | 8,678.00 |
| 5 | Share of OCI from joint venture | 1.00 | 14.00 |
| Total Amount of items that will not be reclassified to profit and loss | 4,979.00 | 8,710.00 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 2.00 | 6.00 |
| 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 | 4,977.00 | 8,704.00 |
| 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 | 28,826.00 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 3,332.00 | |||||
| Adjustments for decrease (increase) in inventories | (10,398.00) | |||||
| Adjustments for decrease (increase) in trade receivables, current | 3,480.00 | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | (30.00) | |||||
| Adjustments for decrease (increase) in other current assets | (7,044.00) | |||||
| Adjustments for decrease (increase) in other non-current assets | 91.00 | |||||
| Adjustments for other financial assets, non-current | 2,600.00 | |||||
| Adjustments for other financial assets, current | 223.00 | |||||
| Adjustments for other bank balances | (17,203.00) | |||||
| Adjustments for increase (decrease) in trade payables, current | 864.00 | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |||||
| Adjustments for increase (decrease) in other current liabilities | (466.00) | |||||
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |||||
| Adjustments for depreciation and amortisation expense | 8,420.00 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |||||
| Adjustments for provisions, current | 201.00 | |||||
| Adjustments for provisions, non-current | 53.00 | |||||
| Adjustments for other financial liabilities, current | 5,381.00 | |||||
| Adjustments for other financial liabilities, non-current | 1,100.00 | |||||
| Adjustments for unrealised foreign exchange losses gains | 0.00 | |||||
| Adjustments for dividend income | 2.00 | |||||
| Adjustments for interest income | 6,792.00 | |||||
| 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 | 0.00 | |||||
| Other adjustments to reconcile profit (loss) | 9,635.00 | |||||
| Other adjustments for non-cash items | 68.00 | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | (10.00) | |||||
| Total adjustments for reconcile profit (loss) | (6,497.00) | |||||
| Net cash flows from (used in) operations | 22,329.00 | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 1,701.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) operating activities | 20,628.00 | |||||
| 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 | 13.00 | |||||
| Purchase of property, plant and equipment | 27,282.00 | |||||
| Proceeds from sales of investment property | (2.00) | |||||
| Purchase of investment property | 1,202.00 | |||||
| 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 | 9,001.00 | |||||
| Interest received | 6,857.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | (4.00) | |||||
| Net cash flows from (used in) investing activities | (12,619.00) | |||||
| 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 | 18,088.00 | |||||
| Repayments of borrowings | 5,873.00 | |||||
| Payments of lease liabilities | 34.00 | |||||
| Dividends paid | 15,190.00 | |||||
| Interest paid | 3,270.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) financing activities | (6,279.00) | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 1,730.00 | |||||
| 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 | 1,730.00 | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 354.00 | |||||
| Cash and cash equivalents cash flow statement at end of period | 2,084.00 | |||||
| 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 | No |
| 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 | M/s K S Rao & Co | Yes | 31-08-2027 | ||
|---|---|---|---|---|---|