Integrated Filing — IndAS



General information about company

Scrip Code 544726
NSE Symbol KOTYARK
MSEI Symbol NOTLISTED
ISIN INE0J0B01017
Name of company Kotyark Industries 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 07-09-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 02-09-2026
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 Single segment
Description of single segment Manufacturing of Bio Diesel
Start date and time of board meeting 07-09-2026   11:30:00
End date and time of board meeting 07-09-2026   13:40:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
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
NA



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 8,491.85 8,491.85
Other income 0.55 0.55
Total income 8,492.40 8,492.40
2 Expenses
(a) Cost of materials consumed 8,932.86 8,932.86
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (1,683.78) (1,683.78)
(d) Employee benefit expense 149.05 149.05
(e) Finance costs 175.73 175.73
(f) Depreciation, depletion and amortisation expense 248.08 248.08
(f) Other Expenses
1 Manufacturing Expences 54.65 54.65
2 Other Expenses 323.81 323.81
Total other expenses 378.46 378.46
Total expenses 8,200.40 8,200.40
3 Total profit before exceptional items and tax 292.00 292.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 292.00 292.00
6 Tax expense
7 Current tax 90.60 90.60
8 Deferred tax 95.42 95.42
9 Total tax expenses 186.02 186.02
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 105.98 105.98
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 105.98 105.98
17 Other comprehensive income net of taxes 2.08 2.08
18 Total Comprehensive Income for the period 108.06 108.06
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 11,307.03 11,307.03
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 0.09 0.09
Diluted earnings (loss) per share from continuing operations 0.09 0.09
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 0.09 0.09
Diluted earnings (loss) per share from continuing and discontinued operations 0.09 0.09
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) Notes to Standalone Financial Results for the Quarter Ended on 30th June, 2026 1.]The above results were reviewed and recommended by the Audit Committee and approved by the Board of Directors in their meetings held on 07-09-2026. The above results for the Quarter ended June 30, 2026 have been limited reviewed by the Statutory Auditors of the Company in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. This Statement has been prepared in accordance with Indian Accounting Standards (lnd AS), the provisions of the Companies Act, 2013 (the Act), as applicable and guidelines issued by the Securities and Exchange Board of India (SEBI). The Ind AS are prescribed under section 133 of the Act read with Rule 3 of the Companies (India Accounting Standards) Rules, 2015 and Companies (Indian Accounting Standards) Amendment Rules, 2016. 2.]During the quarter, the Company issued 10,27,91,160 fully paid-up equity shares of Rs.10 each as bonus shares in the ratio of 10:1. Accordingly, in accordance with Ind AS 33 – Earnings per Share, the bonus issue has been considered retrospectively for the computation of basic and diluted earnings per share. Consequently, the EPS for the corresponding comparative periods presented in these financial results has been recomputed/restated to give effect to the bonus issue. 3.]Figures of the previous period / year have been regrouped/restated wherever necessary to confirm to current period classification. 4.]The Company is engaged primarily in the business of Manufacturing of Bio Diesel and all its operations are in India only. Accordingly, there is no separate reportable Segment as per lnd AS 108 on 'Operating Segments' in respect of the Company'. 5.]ln accordance with Regulation 33 of SEBI {Listing Obligations and Disclosure requirements) Regulations, 2015, the above Results of the company are posted on company's website i.e. www.kotyark.com and will also appear on the Stock Exchange website, where the equity shares of the company are listed i.e. www.nseindia.com and www.bseindia.com.



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 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



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 (2.78) (2.78)
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 0.70 0.70
5 Total Other comprehensive income 2.08 2.08





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 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 Talati & Talati LLP Yes 30-09-2026