Integrated Filing — IndAS
General information about company
| Scrip Code |
533192 |
| NSE Symbol |
KCPSUGIND |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE790B01024 |
| Name of company |
K.C.P.SUGAR AND INDUSTRIES CORPORATION 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 |
12-08-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
05-08-2026 |
| 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 |
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 |
|
| Segment Reporting |
Multi segment |
| Description of single segment |
|
| Start date and time of board meeting |
12-08-2026 15:30:00 |
| End date and time of board meeting |
12-08-2026 15:50:00 |
| Whether cash flow statement is applicable on company |
|
| Type of cash flow statement |
|
| Declaration of unmodified opinion or statement on impact of audit qualification |
Not applicable |
| 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 loans and debt securities is not applicable to the Company. |
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 |
Standalone |
Standalone |
| 1 |
Income |
|
Revenue from operations |
6,813.88 |
6,813.88 |
|
Other income |
5,477.56 |
5,477.56 |
|
Total income |
12,291.44 |
12,291.44 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
2,108.86 |
2,108.86 |
| (b) |
Purchases of stock-in-trade |
70.44 |
70.44 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
3,966.40 |
3,966.40 |
| (d) |
Employee benefit expense |
152.81 |
152.81 |
| (e) |
Finance costs |
278.59 |
278.59 |
| (f) |
Depreciation, depletion and amortisation expense
|
56.11 |
56.11 |
| (f) |
Other Expenses |
| 1 |
Other Expenses |
343.89 |
343.89 |
|
Total other expenses |
343.89 |
343.89 |
|
Total expenses |
6,977.10 |
6,977.10 |
| 3 |
Total profit before exceptional items and tax |
5,314.34 |
5,314.34 |
| 4 |
Exceptional items |
0.00 |
0.00 |
| 5 |
Total profit before tax |
5,314.34 |
5,314.34 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
0.00 |
0.00 |
| 8 |
Deferred tax |
757.87 |
757.87 |
| 9 |
Total tax expenses |
757.87 |
757.87 |
| 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 |
4,556.47 |
4,556.47 |
| 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 |
4,556.47 |
4,556.47 |
| 17 |
Other comprehensive income net of taxes |
0.00 |
0.00 |
| 18 |
Total Comprehensive Income for the period |
4,556.47 |
4,556.47 |
| 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 |
1,133.85 |
1,133.85 |
|
Face value of equity share capital |
1 |
1 |
| 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 |
4.02 |
4.02 |
|
Diluted earnings (loss) per share from continuing operations |
4.02 |
4.02 |
| 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 |
4.02 |
4.02 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
4.02 |
4.02 |
| 24 |
Debt equity ratio |
|
|
| 25 |
Debt service coverage ratio |
|
|
| 26 |
Interest service coverage ratio |
|
|
| 27 |
Disclosure of notes on financial results |
|
Remarks
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 |
Standalone |
Standalone |
| 1 |
Segment Revenue (Income) |
|
(net sale/income from each segment should
be disclosed) |
| 1 |
Sugar |
3,874.34 |
3,874.34 |
| 2 |
Chemicals |
0.0065583 |
0.0065583 |
| 3 |
Power & Fuel |
0.00 |
0.00 |
| 4 |
Engineering |
0.0018648 |
0.0018648 |
| 5 |
Others |
2,236.12 |
2,236.12 |
| 6 |
Unallocated |
0.00 |
0.00 |
|
Total Segment Revenue |
6,952.77 |
6,952.77 |
|
Less: Inter segment revenue |
138.89 |
138.89 |
|
Revenue from operations |
6,813.88 |
6,813.88 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Sugar |
214.42 |
214.42 |
| 2 |
Chemicals |
(97.10) |
(97.10) |
| 3 |
Power & Fuel |
0.25 |
0.25 |
| 4 |
Engineering |
4.32 |
4.32 |
| 5 |
Others |
194.79 |
194.79 |
| 6 |
Unallocated |
0.00 |
0.00 |
|
Total Profit before tax |
316.68 |
316.68 |
|
i. Finance cost |
278.59 |
278.59 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
(5,276.25) |
(5,276.25) |
|
Profit before tax |
5,314.34 |
5,314.34 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Sugar |
12,281.28 |
12,281.28 |
| 2 |
Chemicals |
2,589.49 |
2,589.49 |
| 3 |
Power & Fuel |
1,377.35 |
1,377.35 |
| 4 |
Engineering |
2,843.20 |
2,843.20 |
| 5 |
Others |
2,574.49 |
2,574.49 |
| 6 |
Unallocated |
34,847.93 |
34,847.93 |
|
Total Segment Asset |
56,513.74 |
56,513.74 |
|
Un-allocable Assets |
0.00 |
0.00 |
|
Net Segment Asset |
56,513.74 |
56,513.74 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Sugar |
5,515.33 |
5,515.33 |
| 2 |
Chemicals |
83.16 |
83.16 |
| 3 |
Power & Fuel |
17.49 |
17.49 |
| 4 |
Engineering |
63.05 |
63.05 |
| 5 |
Others |
197.31 |
197.31 |
| 6 |
Unallocated |
9,886.73 |
9,886.73 |
|
Total Segment Liabilities |
15,763.07 |
15,763.07 |
|
Un-allocable Liabilities |
0.00 |
0.00 |
|
Net Segment Liabilities |
15,763.07 |
15,763.07 |
|
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 |
Standalone |
Standalone |
|
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 |