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 28-10-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 24-10-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Second 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 Unaudited
Segment Reporting Single segment
Description of single segment Manufacturing of Bio Diesel
Start date and time of board meeting 28-10-2026   15:00:00
End date and time of board meeting 28-10-2026   16:55:00
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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 6,126.73 15,324.81
Other income 2.37 2.91
Total income 6,129.10 15,327.72
2 Expenses
(a) Cost of materials consumed 1,017.37 6,881.29
(b) Purchases of stock-in-trade 132.48 3,445.54
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 3,283.21 1,600.40
(d) Employee benefit expense 152.35 301.40
(e) Finance costs 185.07 361.12
(f) Depreciation, depletion and amortisation expense 248.76 497.09
(f) Other Expenses
1 Manufacturing Expenses 56.91 111.96
2 Other Expenses 217.18 545.94
Total other expenses 274.09 657.90
Total expenses 5,293.33 13,744.74
3 Total profit before exceptional items and tax 835.77 1,582.98
4 Exceptional items 0.00 0.00
5 Total profit before tax 835.77 1,582.98
6 Tax expense
7 Current tax 228.00 433.60
8 Deferred tax (16.21) 79.20
9 Total tax expenses 211.79 512.80
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 623.98 1,070.18
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 623.98 1,070.18
17 Other comprehensive income net of taxes 3.06 5.14
18 Total Comprehensive Income for the period 627.04 1,075.32
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 577.54 961.31
Total profit or loss, attributable to non-controlling interests 46.44 108.86
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 580.60 966.45
Total comprehensive income for the period attributable to owners of parent non-controlling interests 46.44 108.86
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 0.55 0.95
Diluted earnings (loss) per share from continuing operations 0.55 0.95
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 0.55 0.95
Diluted earnings (loss) per share from continuing and discontinued operations 0.55 0.95
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) 1.The above Consolidated Unaudited Financial Results were reviewed and recommended by the Audit Committee and approved by the Board of Directors of the Company at their respective meetings held on October 28, 2026.The above results have been subjected to Limited Review by the Statutory Auditors of the Company. 2.The above financial results are prepared in accordance with the Indian Accounting Standard prescribed under section 133 of the Companies Act, 2013 and are in compliance with the presentation and disclosure requirements of Regulation 33 of the SEBI (Listing obligations and Disclosure Requirements) Regulations, 2015 (as amended). 3.Figures of the previous period / year have been regrouped/restated wherever necessary to confirm to current period classification. 4.With effect from 1 April 2026, the Company ceased to be a partner in Asia Bio Fuel LLP and Parth Renewable Energy LLP, in which the Company held a 55% partnership interest and which were subsidiaries of the Company prior to such date. Consequently, the Company ceased to have control over the said entities with effect from 1 April 2026 and, accordingly, the financial results of Asia Bio Fuel LLP and Parth Renewable Energy LLP have not been consolidated in the financial results of the Group with effect from that date. 5.During the June 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. 6.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'. 7.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


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2026
Date of end of reporting period 30-09-2026
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 5,208.26
Capital work-in-progress 1,062.22
Investment property
Goodwill 0.00
Other intangible assets 0.00
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 0.00
Trade receivables, non-current
Loans, non-current 0.00
Other non-current financial assets
1 Other non-current financial assets 779.63
Total of other non-current financial assets 779.63
Total non-current financial assets 779.63
Deferred tax assets (net) 28.28
Other non-current assets
1 Other non-current assets 0.00
Total of other non-current assets 0.00
Total non-current assets 7,078.39
2 Current assets
Inventories 13,375.32
Current financial asset
Current investments 0.00
Trade receivables, current 6,785.48
Cash and cash equivalents 1,708.97
Bank balance other than cash and cash equivalents 0.00
Loans, current 0.00
Other current financial assets
Total of other current financial assets 135.33
Total current financial assets 8,629.78
Current tax assets (net) 0.00
Other current assets
1 Other current assets 908.23
Total of other current assets 908.23
Total current assets 22,913.33
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 29,991.72
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 11,307.03
Other equity 7,163.94
Total equity attributable to owners of parent 18,470.97
Non controlling interest 176.94
Total equity 18,647.91
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 2,791.64
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities
Total of other non-current financial liabilities
Total non-current financial liabilities 2,791.64
Provisions, non-current 90.56
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 2,882.20
Current liabilities
Current financial liabilities
Borrowings, current 6,471.01
Trade payables, 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 618.62
Total Trade payable 618.62
Other current financial liabilities
1 Other current financial liabilities 90.50
Total of other current financial liabilities 90.50
Total current financial liabilities 7,180.13
Other current liabilities 57.60
1 Other current liabilities 57.60
Total of other current liabilities 57.60
Provisions, current 0.00
Current tax liabilities (Net) 1,223.88
Deferred government grants, Current
Total current liabilities 8,461.61
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 11,343.81
Total equity and liabilites 29,991.72
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 01-07-2026 01-04-2026
Date of end of reporting period 30-09-2026 30-09-2026
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)
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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
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
1 Profit/loss on Remeasurement of Post Employment Benefit Obligations 4.09 6.87
Total Amount of items that will not be reclassified to profit and loss 4.09 6.87
2 Income tax relating to items that will not be reclassified to profit or loss 1.03 1.73
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 3.06 5.14



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2026
B Date of end of reporting period 30-09-2026
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 1,582.98
Adjustments for reconcile profit (loss)
Adjustments for finance costs 274.50
Adjustments for decrease (increase) in inventories 1,738.95
Adjustments for decrease (increase) in trade receivables, current (8,106.58)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (2,362.13)
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current (68.45)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 3,634.92
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 357.70
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 497.09
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 7.69
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current (100.74)
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for interest income 1.22
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) (0.13)
Other adjustments for non-cash items 277.36
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (3,851.04)
Net cash flows from (used in) operations (2,268.06)
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 14.29
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (2,282.35)
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 55.00
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 0.00
Purchase of property, plant and equipment 53.36
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 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 0.00
Interest received 1.22
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 110.00
Net cash flows from (used in) investing activities 2.86
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 4,638.36
Repayments of borrowings 0.00
Payments of lease liabilities 0.00
Dividends paid 513.96
Interest paid 274.50
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities 3,849.90
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 1,570.41
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 1,570.41
Cash and cash equivalents cash flow statement at beginning of period 138.56
Cash and cash equivalents cash flow statement at end of period 1,708.97





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 30-09-2029