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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 31-07-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 24-07-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 31-07-2026   14:30:00
End date and time of board meeting 31-07-2026   16:30:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification 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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 4,145.34 4,145.34
Other income 13.13 13.13
Total income 4,158.47 4,158.47
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 3,334.58 3,334.58
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 56.42 56.42
(d) Employee benefit expense 203.97 203.97
(e) Finance costs 30.77 30.77
(f) Depreciation, depletion and amortisation expense 8.82 8.82
(f) Other Expenses
1 Other Expenses 283.54 283.54
Total other expenses 283.54 283.54
Total expenses 3,918.10 3,918.10
3 Total profit before exceptional items and tax 240.37 240.37
4 Exceptional items 0.00 0.00
5 Total profit before tax 240.37 240.37
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax (3.36) (3.36)
9 Total tax expenses (3.36) (3.36)
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 243.73 243.73
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 243.73 243.73
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period 243.73 243.73
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0.00 0.00
Total profit or loss, attributable to non-controlling interests 0.00 0.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0.00 0.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 0.00
21 Details of equity share capital
Paid-up equity share capital 475.00 475.00
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 5.13 5.13
Diluted earnings (loss) per share from continuing operations 5.13 5.13
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 5.13 5.13
Diluted earnings (loss) per share from continuing and discontinued operations 5.13 5.13
24 Debt equity ratio 0 0
25 Debt service coverage ratio 0 0
26 Interest service coverage ratio 0 0
27 Disclosure of notes on financial results



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Electrical Goods 4,140.64 4,140.64
2 Sugar 0.00 0.00
3 Agriculture 0.000047 0.000047
Total Segment Revenue 4,145.34 4,145.34
Less: Inter segment revenue 0.00 0.00
Revenue from operations 4,145.34 4,145.34
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Electrical Goods 273.83 273.83
2 Sugar (5.05) (5.05)
3 Agriculture 2.36 2.36
Total Profit before tax 271.14 271.14
i. Finance cost 30.77 30.77
ii. Other Unallocable Expenditure net off Unallocable income 0.00 0.00
Profit before tax 240.37 240.37
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Electrical Goods 3,096.96 3,096.96
2 Sugar 122.22 122.22
3 Agriculture 4,383.77 4,383.77
Total Segment Asset 7,602.95 7,602.95
Un-allocable Assets 0.00 0.00
Net Segment Asset 7,602.95 7,602.95
4 Segment Liabilities
Segment Liabilities
1 Electrical Goods 3,595.92 3,595.92
2 Sugar 12.63 12.63
3 Agriculture 396.46 396.46
Total Segment Liabilities 4,005.01 4,005.01
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 4,005.01 4,005.01
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
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 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 0.00 0.00
5 Total Other comprehensive income 0.00 0.00





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Unaudited
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 4,158.47 4,158.47
2 Total Expenditure 3,914.74 3,914.74
3 Net Profit/(Loss) 243.73 243.73
4 Earnings Per Share 5.13 5.13
5 Total Assets 7,602.90 7,602.90
6 Total Liabilities 4,005.01 4,005.01
7 Net Worth 3,597.89 3,597.89


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 — 4 Production activity of the sugar mill of the company is continued to be under suspension for long time after incurring heavy losses. The management is exploring various options to come out from the above situations and Hopeful of positive development. Therefore, the company has ot Considered the business of sugar division as discontinued operations.
Textual Information(2) Nil
Textual Information(3) Sugar division was one of the core business divisions of the Company. However due to continued loss the operation was suspended for the timie being. The management is exploring various option to revive the Sugar Mill including arrangement of Short Term and Long Term Capital requirement for the revival of the division. Therefore the managment has not considered the division as discontinued operation .
Textual Information(4) Not Applicable
Textual Information(5) No comments to offer


Signatories detail

Name of CEO / Managing director Sunay Krishna Khaitan
Name of CFO Sumit Pasori
Name of audit committee chairman Gopal Mor
Name of statutory auditor K.C. Bhattacherjee & Paul
Name of other signatory, if any, with designation
Place Kolkata
Date 31-07-2026