Integrated Filing — IndAS
General information about company
| Scrip Code |
532967 |
| NSE Symbol |
KIRIINDUS |
| MSEI Symbol |
0 |
| ISIN |
INE415I01015 |
| Name of company |
KIRI 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 |
30-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
23-05-2026 |
| 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 |
Single segment |
| Description of single segment |
The Company operates in a single segment i. e. Dyes, Dyes Intermediates and basic chemicals. As per Ind As 108 - Operating Segments, the Operation of the Company fall under Chemical Business which is considered to constitute as single primary segment. |
| Start date and time of board meeting |
30-05-2026 11:00:00 |
| End date and time of board meeting |
30-05-2026 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 |
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 |
25,049.74 |
83,964.64 |
|
Other income |
3,874.89 |
17,608.96 |
|
Total income |
28,924.63 |
1,01,573.60 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
18,679.60 |
59,049.16 |
| (b) |
Purchases of stock-in-trade |
952.48 |
5,794.05 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
328.13 |
877.17 |
| (d) |
Employee benefit expense |
1,237.12 |
4,889.98 |
| (e) |
Finance costs |
815.35 |
19,524.58 |
| (f) |
Depreciation, depletion and amortisation expense
|
1,181.66 |
4,694.41 |
| (f) |
Other Expenses |
| 1 |
other expenses |
18,089.52 |
35,442.65 |
|
Total other expenses |
18,089.52 |
35,442.65 |
|
Total expenses |
41,283.86 |
1,30,272.00 |
| 3 |
Total profit before exceptional items and tax |
(12,359.23) |
(28,698.40) |
| 4 |
Exceptional items |
2,685.52 |
5,88,122.95 |
| 5 |
Total profit before tax |
(9,673.71) |
5,59,424.55 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
(66,728.37) |
15,068.59 |
| 8 |
Deferred tax |
7,207.78 |
6,423.54 |
| 9 |
Total tax expenses |
(59,520.59) |
21,492.13 |
| 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 |
49,846.88 |
5,37,932.42 |
| 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 |
1,589.51 |
18,762.05 |
| 16 |
Total profit (loss) for period |
51,436.39 |
5,56,694.47 |
| 17 |
Other comprehensive income net of taxes |
(468.40) |
(6,599.99) |
| 18 |
Total Comprehensive Income for the period |
50,967.99 |
5,50,094.48 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
51,470.44 |
5,56,650.13 |
|
Total profit or loss, attributable to non-controlling interests |
(34.05) |
44.34 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
51,002.04 |
5,50,050.14 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
(34.05) |
44.34 |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
6,002.26 |
6,002.26 |
|
Face value of equity share capital |
10 |
10 |
| 27 |
Details of debt securities |
|
| 22 |
Reserves excluding revaluation reserve |
|
6,37,632.91 |
| 23 |
Earnings per share |
|
| i |
Earnings per equity share for continuing operations |
|
|
Basic earnings (loss) per share from continuing operations |
84.13 |
941.32 |
|
Diluted earnings (loss) per share from continuing operations |
80.64 |
900.91 |
| 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 |
84.13 |
941.32 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
80.64 |
900.91 |
| 24 |
Debt equity ratio |
|
|
| 25 |
Debt service coverage ratio |
|
|
| 26 |
Interest service coverage ratio |
|
|
| 27 |
Disclosure of notes on financial results |
|
Remarks
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 |
1,06,581.49 |
|
Capital work-in-progress |
4,164.23 |
|
Investment property |
0.00 |
|
Goodwill |
0.74 |
|
Other intangible assets |
10.83 |
|
Intangible assets under development |
0.00 |
|
Biological assets other than bearer plants |
0.00 |
|
Investments accounted for using equity method |
28,523.57 |
|
Non-current financial assets |
|
|
Non-current investments |
1.00 |
|
Trade receivables, non-current |
0.00 |
|
Loans, non-current |
33,735.21 |
|
Other non-current financial assets |
|
| 1 |
Other financial assets |
9,556.97 |
|
Total of other non-current financial assets |
9,556.97 |
|
Total non-current financial assets |
43,293.18 |
|
Deferred tax assets (net) |
0.00 |
|
Other non-current assets |
|
| 1 |
Other non-current assets |
51,552.24 |
|
Total of other non-current assets |
51,552.24 |
|
Total non-current assets |
2,34,126.28 |
| 2 |
Current assets |
|
|
Inventories |
16,926.88 |
|
Current financial asset |
|
|
Current investments |
3,05,589.81 |
|
Trade receivables, current |
10,400.35 |
|
Cash and cash equivalents |
55,114.04 |
|
Bank balance other than cash and cash equivalents |
50,389.51 |
|
Loans, current |
8,093.79 |
|
Other current financial assets |
|
|
Total of other current financial assets |
19,575.24 |
|
Total current financial assets |
4,49,162.74 |
|
Current tax assets (net) |
226.12 |
|
Other current assets |
|
| 1 |
Other current assets |
3,454.29 |
|
Total of other current assets |
3,454.29 |
|
Total current assets |
4,69,770.03 |
| 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 |
7,03,896.31 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
6,002.26 |
|
Other equity |
6,37,632.91 |
|
Total equity attributable to owners of parent |
6,43,635.17 |
|
Non controlling interest |
884.65 |
|
Total equity |
6,44,519.82 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
387.16 |
|
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 |
Other financial liabilities |
215.01 |
|
Total of other non-current financial liabilities |
215.01 |
|
Total non-current financial liabilities |
602.17 |
|
Provisions, non-current |
674.20 |
|
Deferred tax liabilities (net) |
4,237.96 |
|
Deferred government grants, Non-current |
0.00 |
|
Other non-current liabilities |
|
|
Total of other non-current liabilities |
|
|
Total non-current liabilities |
5,514.33 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
3,675.14 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
35,052.47 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
1,207.58 |
|
Total Trade payable |
36,260.05 |
|
Other current financial liabilities |
|
| 1 |
Other financial liabilities |
2,883.46 |
|
Total of other current financial liabilities |
2,883.46 |
|
Total current financial liabilities |
42,818.65 |
|
Other current liabilities |
2,104.66 |
| 1 |
Other current liabilities |
2,104.66 |
|
Total of other current liabilities |
2,104.66 |
|
Provisions, current |
209.02 |
|
Current tax liabilities (Net) |
8,729.83 |
|
Deferred government grants, Current |
0.00 |
|
Total current liabilities |
53,862.16 |
| 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 |
59,376.49 |
|
Total equity and liabilites |
7,03,896.31 |
|
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) |
|
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 |
|
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 |
|
| 1 |
Remeasurements of the defined benefits plans |
(2.89) |
(46.38) |
|
Total Amount of items that will not be reclassified to profit and loss |
(2.89) |
(46.38) |
| 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 |
|
| 1 |
Exchange differences in translating financial statements of foreign subsidiary |
(465.51) |
(6,553.61) |
|
Total Amount of items that will be reclassified to profit and loss |
(465.51) |
(6,553.61) |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
0.00 |
0.00 |
| 5 |
Total Other comprehensive income |
(468.40) |
(6,599.99) |
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 |
5,59,424.55 |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
19,524.58 |
|
Adjustments for decrease (increase) in inventories |
(1,580.78) |
|
Adjustments for decrease (increase) in trade receivables, current |
476.00 |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
0.00 |
|
Adjustments for decrease (increase) in other current assets |
(1,927.08) |
|
Adjustments for decrease (increase) in other non-current assets |
(38,231.69) |
|
Adjustments for other financial assets, non-current |
(7,858.32) |
|
Adjustments for other financial assets, current |
(67,344.28) |
|
Adjustments for other bank balances |
0.00 |
|
Adjustments for increase (decrease) in trade payables, current |
14,990.14 |
|
Adjustments for increase (decrease) in trade payables, non-current |
0.00 |
|
Adjustments for increase (decrease) in other current liabilities |
1,122.67 |
|
Adjustments for increase (decrease) in other non-current liabilities
|
0.00 |
|
Adjustments for depreciation and amortisation expense |
4,694.41 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
(10.92) |
|
Adjustments for provisions, current |
39.20 |
|
Adjustments for provisions, non-current |
0.00 |
|
Adjustments for other financial liabilities, current |
1,779.91 |
|
Adjustments for other financial liabilities, non-current |
(11,203.19) |
|
Adjustments for unrealised foreign exchange losses gains |
(6,553.61) |
|
Adjustments for dividend income |
0.00 |
|
Adjustments for interest income |
17,606.65 |
|
Adjustments for share-based payments |
0.00 |
|
Adjustments for fair value losses (gains) |
12,140.49 |
|
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 |
(1.96) |
|
Share of profit and loss from partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Total adjustments for reconcile
profit (loss) |
(97,551.08) |
|
Net cash flows from (used in)
operations |
4,61,873.47 |
|
Dividends received |
0.00 |
|
Interest paid |
0.00 |
|
Interest received |
0.00 |
|
Income taxes paid (refund) |
6,376.63 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
operating activities |
4,55,496.84 |
|
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
|
2,73,705.18 |
|
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 |
9.38 |
|
Purchase of property, plant and equipment |
28,690.93 |
|
Proceeds from sales of investment property |
0.00 |
|
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 |
20,246.51 |
|
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 |
17,606.65 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
investing activities |
(3,05,026.59) |
|
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 |
31,168.18 |
|
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 |
11,318.99 |
|
Repayments of borrowings |
1,19,552.03 |
|
Payments of lease liabilities |
0.00 |
|
Dividends paid |
0.00 |
|
Interest paid |
19,517.77 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
(28.30) |
|
Net cash flows from (used in)
financing activities |
(96,610.93) |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
53,859.32 |
|
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 |
53,859.32 |
|
Cash and cash equivalents cash flow statement at beginning of period
|
1,254.72 |
|
Cash and cash equivalents cash
flow statement at end of period |
55,114.04 |
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 |
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 |
Pramodkumar Dad & Associates |
Yes |
31-05-2027 |