Integrated Filing — IndAS
General information about company
| Scrip Code |
590066 |
| NSE Symbol |
KCP |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE805C01028 |
| Name of company |
KCP 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 |
06-11-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
01-10-2026 |
| 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 |
Multi segment |
| Description of single segment |
|
| Start date and time of board meeting |
06-11-2026 11:30:00 |
| End date and time of board meeting |
06-11-2026 13:30:00 |
| 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 |
Not applicable |
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 |
87,304.00 |
1,65,239.00 |
|
Other income |
3,879.00 |
6,561.00 |
|
Total income |
91,183.00 |
1,71,800.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
24,224.00 |
73,823.00 |
| (b) |
Purchases of stock-in-trade |
0.00 |
0.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
21,960.00 |
11,175.00 |
| (d) |
Employee benefit expense |
3,779.00 |
7,551.00 |
| (e) |
Finance costs |
1,214.00 |
2,211.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
2,606.00 |
5,121.00 |
| (f) |
Other Expenses |
| 1 |
Power and Fuel |
13,664.00 |
25,587.00 |
| 2 |
Freight And Forwarding Expense |
11,076.00 |
21,315.00 |
| 3 |
Other Expenditure |
6,432.00 |
13,198.00 |
|
Total other expenses |
31,172.00 |
60,100.00 |
|
Total expenses |
84,955.00 |
1,59,981.00 |
| 3 |
Total profit before exceptional items and tax |
6,228.00 |
11,819.00 |
| 4 |
Exceptional items |
0.00 |
0.00 |
| 5 |
Total profit before tax |
6,228.00 |
11,819.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
(16.00) |
0.00 |
| 8 |
Deferred tax |
(327.00) |
(327.00) |
| 9 |
Total tax expenses |
(343.00) |
(327.00) |
| 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 |
6,571.00 |
12,146.00 |
| 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 |
(78.00) |
(128.00) |
| 16 |
Total profit (loss) for period |
6,493.00 |
12,018.00 |
| 17 |
Other comprehensive income net of taxes |
(238.00) |
(721.00) |
| 18 |
Total Comprehensive Income for the period |
6,255.00 |
11,297.00 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
3,964.00 |
7,647.00 |
|
Total profit or loss, attributable to non-controlling interests |
2,529.00 |
4,371.00 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
3,823.00 |
7,175.00 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
2,432.00 |
4,122.00 |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
1,289.00 |
1,289.00 |
|
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 |
3.07 |
5.93 |
|
Diluted earnings (loss) per share from continuing operations |
3.07 |
5.93 |
| 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 |
3.07 |
5.93 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
3.07 |
5.93 |
| 24 |
Debt equity ratio |
0.4300 |
0.4300 |
| 25 |
Debt service coverage ratio |
4.500 |
4.5200 |
| 26 |
Interest service coverage ratio |
8.2100 |
8.600 |
| 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 |
01-04-2026 |
| 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 |
1,06,147.00 |
|
Capital work-in-progress |
19,868.00 |
|
Investment property |
0.00 |
|
Goodwill |
0.00 |
|
Other intangible assets |
419.00 |
|
Intangible assets under development |
0.00 |
|
Biological assets other than bearer plants |
0.00 |
|
Investments accounted for using equity method |
0.00 |
|
Non-current financial assets |
|
|
Non-current investments |
2,585.00 |
|
Trade receivables, non-current |
184.00 |
|
Loans, non-current |
0.00 |
|
Other non-current financial assets |
|
| 1 |
Earnest money deposit |
17.00 |
| 2 |
Bank deposits with maturity more than 12 months |
1,124.00 |
|
Total of other non-current financial assets |
1,141.00 |
|
Total non-current financial assets |
3,910.00 |
|
Deferred tax assets (net) |
0.00 |
|
Other non-current assets |
|
| 1 |
Capital Advances |
100.00 |
| 2 |
Security Deposits |
580.00 |
| 3 |
Prepaid expenses |
57.00 |
| 4 |
Balance with Government Authorities |
2,416.00 |
|
Total of other non-current assets |
3,153.00 |
|
Total non-current assets |
1,33,497.00 |
| 2 |
Current assets |
|
|
Inventories |
51,350.00 |
|
Current financial asset |
|
|
Current investments |
0.00 |
|
Trade receivables, current |
20,676.00 |
|
Cash and cash equivalents |
654.00 |
|
Bank balance other than cash and cash equivalents |
1,40,183.00 |
|
Loans, current |
0.00 |
|
Other current financial assets |
|
|
Total of other current financial assets |
369.00 |
|
Total current financial assets |
1,61,882.00 |
|
Current tax assets (net) |
320.00 |
|
Other current assets |
|
| 1 |
Advances to Suppliers |
7,567.00 |
| 2 |
Prepaid expenses |
576.00 |
| 3 |
Dues from Statutory/Government Authorities |
2,862.00 |
| 4 |
Other Advances |
16,296.00 |
|
Total of other current assets |
27,301.00 |
|
Total current assets |
2,40,853.00 |
| 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 |
3,74,350.00 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
1,289.00 |
|
Other equity |
1,82,785.00 |
|
Total equity attributable to owners of parent |
1,84,074.00 |
|
Non controlling interest |
52,028.00 |
|
Total equity |
2,36,102.00 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
27,659.00 |
|
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 |
Deposits Payable-Contractors |
366.00 |
| 2 |
Interest accrued but not due |
89.00 |
| 3 |
Outstanding Liabilities for Expenses |
1,444.00 |
| 4 |
Lease Liabilities |
182.00 |
| 5 |
Science & Technology development fund |
12,367.00 |
|
Total of other non-current financial liabilities |
14,448.00 |
|
Total non-current financial liabilities |
42,107.00 |
|
Provisions, non-current |
2,084.00 |
|
Deferred tax liabilities (net) |
6,693.00 |
|
Deferred government grants, Non-current |
17.00 |
|
Other non-current liabilities |
|
|
Total of other non-current liabilities |
|
|
Total non-current liabilities |
50,901.00 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
51,470.00 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
618.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
9,519.00 |
|
Total Trade payable |
10,137.00 |
|
Other current financial liabilities |
|
| 1 |
Advance from customers |
4,282.00 |
| 2 |
Accrued Salaries and Benefits |
1,257.00 |
| 3 |
Trade deposits |
5,889.00 |
| 4 |
Project related payables |
1,352.00 |
| 5 |
Lease Liabilities |
0.00 |
| 6 |
Other Financial Liabilities |
5,399.00 |
|
Total of other current financial liabilities |
18,179.00 |
|
Total current financial liabilities |
79,786.00 |
|
Other current liabilities |
6,121.00 |
| 1 |
Statutory Dues |
6,121.00 |
|
Total of other current liabilities |
6,121.00 |
|
Provisions, current |
1,440.00 |
|
Current tax liabilities (Net) |
0.00 |
|
Deferred government grants, Current |
0.00 |
|
Total current liabilities |
87,347.00 |
| 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 |
1,38,248.00 |
|
Total equity and liabilites |
3,74,350.00 |
|
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) |
| 1 |
Heavy Engineering |
3,427.00 |
5,472.00 |
| 2 |
Cement |
39,327.00 |
75,125.00 |
| 3 |
Hotel |
1,035.00 |
2,030.00 |
| 4 |
Sugar |
43,496.00 |
82,563.00 |
| 5 |
Others |
0.00019 |
0.00049 |
|
Total Segment Revenue |
87,304.00 |
1,65,239.00 |
|
Less: Inter segment revenue |
0.00 |
0.00 |
|
Revenue from operations |
87,304.00 |
1,65,239.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Heavy Engineering |
(794.00) |
(782.00) |
| 2 |
Cement |
(169.00) |
55.00 |
| 3 |
Hotel |
211.00 |
426.00 |
| 4 |
Sugar |
4,852.00 |
8,683.00 |
| 5 |
Others |
(1.00) |
5.00 |
|
Total Profit before tax |
4,099.00 |
8,387.00 |
|
i. Finance cost |
(2,233.00) |
(3,425.00) |
|
ii. Other Unallocable Expenditure net off Unallocable income |
104.00 |
(7.00) |
|
Profit before tax |
6,228.00 |
11,819.00 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Heavy Engineering |
14,629.00 |
14,629.00 |
| 2 |
Cement |
1,24,337.00 |
1,24,337.00 |
| 3 |
Hotel |
5,431.00 |
5,431.00 |
| 4 |
Sugar |
2,15,630.00 |
2,15,630.00 |
| 5 |
Others |
145.00 |
145.00 |
|
Total Segment Asset |
3,60,172.00 |
3,60,172.00 |
|
Un-allocable Assets |
14,178.00 |
14,178.00 |
|
Net Segment Asset |
3,74,350.00 |
3,74,350.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Heavy Engineering |
9,637.00 |
9,637.00 |
| 2 |
Cement |
50,001.00 |
50,001.00 |
| 3 |
Hotel |
369.00 |
369.00 |
| 4 |
Sugar |
1,11,575.00 |
1,11,575.00 |
| 5 |
Others |
8.00 |
8.00 |
|
Total Segment Liabilities |
1,71,590.00 |
1,71,590.00 |
|
Un-allocable Liabilities |
18,686.00 |
18,686.00 |
|
Net Segment Liabilities |
1,90,276.00 |
1,90,276.00 |
|
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 |
Gratuity |
42.00 |
(2.00) |
| 2 |
Leave Encashment |
15.00 |
10.00 |
| 3 |
Increase/Decrease in Fair Value of Investments |
(1.00) |
3.00 |
| 4 |
Foreign translation reserve changes |
(292.00) |
(747.00) |
| 5 |
Share of OCI from joint venture |
2.00 |
16.00 |
|
Total Amount of items that will not be reclassified to profit and loss |
(234.00) |
(720.00) |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
4.00 |
1.00 |
| 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 |
(238.00) |
(721.00) |
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 |
11,819.00 |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
2,211.00 |
|
Adjustments for decrease (increase) in inventories |
10,149.00 |
|
Adjustments for decrease (increase) in trade receivables, current |
(5,055.00) |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
(64.00) |
|
Adjustments for decrease (increase) in other current assets |
574.00 |
|
Adjustments for decrease (increase) in other non-current assets |
35.00 |
|
Adjustments for other financial assets, non-current |
756.00 |
|
Adjustments for other financial assets, current |
132.00 |
|
Adjustments for other bank balances |
(25,557.00) |
|
Adjustments for increase (decrease) in trade payables, current |
(1,300.00) |
|
Adjustments for increase (decrease) in trade payables, non-current |
0.00 |
|
Adjustments for increase (decrease) in other current liabilities |
4,167.00 |
|
Adjustments for increase (decrease) in other non-current liabilities
|
0.00 |
|
Adjustments for depreciation and amortisation expense |
5,121.00 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
0.00 |
|
Adjustments for provisions, current |
90.00 |
|
Adjustments for provisions, non-current |
273.00 |
|
Adjustments for other financial liabilities, current |
(8,320.00) |
|
Adjustments for other financial liabilities, non-current |
(377.00) |
|
Adjustments for unrealised foreign exchange losses gains |
(80.00) |
|
Adjustments for dividend income |
0.00 |
|
Adjustments for interest income |
5,636.00 |
|
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) |
(731.00) |
|
Other adjustments for non-cash items |
(128.00) |
|
Share of profit and loss from partnership firm or association of
persons or limited liability partnerships |
(188.00) |
|
Total adjustments for reconcile
profit (loss) |
(23,928.00) |
|
Net cash flows from (used in)
operations |
(12,109.00) |
|
Dividends received |
0.00 |
|
Interest paid |
0.00 |
|
Interest received |
0.00 |
|
Income taxes paid (refund) |
(265.00) |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
operating activities |
(11,844.00) |
|
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
|
0.00 |
|
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 |
184.00 |
|
Purchase of property, plant and equipment |
4,692.00 |
|
Proceeds from sales of investment property |
0.00 |
|
Purchase of investment property |
367.00 |
|
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 |
(156.00) |
|
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 |
5,532.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
112.00 |
|
Net cash flows from (used in)
investing activities |
925.00 |
|
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 |
14,075.00 |
|
Repayments of borrowings |
1,139.00 |
|
Payments of lease liabilities |
31.00 |
|
Dividends paid |
1,308.00 |
|
Interest paid |
2,108.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
financing activities |
9,489.00 |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
(1,430.00) |
|
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 |
(1,430.00) |
|
Cash and cash equivalents cash flow statement at beginning of period
|
2,084.00 |
|
Cash and cash equivalents cash
flow statement at end of period |
654.00 |