Integrated Filing — IndAS

General information about company
Scrip Code	500234
NSE Symbol	KAKATCEM
MSEI Symbol	NOTLISTED
ISIN	INE437B01014
Name of company	KAKATIYA CEMENT SUGAR & INDUSTRIES LIMITED
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	23-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	14-May-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Standalone
Whether results are audited or unaudited for the quarter ended	Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended	Audited
Segment Reporting	Multi segment
Description of single segment
Start date and time of board meeting	23-May-2025   10:00:00
End date and time of board meeting	23-May-2025   14:15:00
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
Whether the company has any related party?	Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?	Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public	NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.	NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)?	No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?	Yes
Latest Date on which RPT policy is updated	2016-02-03
Indicate Company website link for updated RPT policy of the Company	WWW.KAKATIYACEMENTS.COM
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
NOT APPLICABLE

Financial Results Ind-AS
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	198509000	892229000
	Other income	37860000	154564000
	Total income	236369000	1046793000
2	Expenses
(a)	Cost of materials consumed	-368000	212503000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	173138000	217085000
(d)	Employee benefit expense	56311000	199435000
(e)	Finance costs	3287000	51283000
(f)	Depreciation, depletion and amortisation expense	6426000	25877000
(f)	Other Expenses
1	power and fuel	34612000	281307000
2	other expensed	41316000	195129000
	Total other expenses	75928000	476436000
	Total expenses	314722000	1182619000
3	Total profit before exceptional items and tax	-78353000	-135826000
4	Exceptional items	0	0
5	Total profit before tax	-78353000	-135826000
6	Tax expense
7	Current tax	0	0
8	Deferred tax	306000	-2772000
9	Total tax expenses	306000	-2772000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	-78659000	-133054000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	-78659000	-133054000
17	Other comprehensive income net of taxes	-5785000	-5785000
18	Total Comprehensive Income for the period	-84444000	-138839000
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	77739000	77739000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		2012562000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	-10.12	-17.12
	Diluted earnings (loss) per share from continuing operations	-10.12	-17.12
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	-10.12	-17.12
	Diluted earnings (loss) per share from continuing and discontinued operations	-10.12	-17.12
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	453228000
	Capital work-in-progress
	Investment property
	Goodwill	0
	Other intangible assets	709538000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	209000
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	35962000
	Total non-current financial assets	36171000
	Deferred tax assets (net)
	Other non-current assets
	Total non-current assets	1198937000
2	Current assets
	Inventories	372681000
	Current financial asset
	Current investments	0
	Trade receivables, current	179546000
	Cash and cash equivalents	377273000
	Bank balance other than cash and cash equivalents	219672000
	Loans, current	0
	Other current financial assets	49143000
	Total current financial assets	825634000
	Current tax assets (net)	103001000
	Other current assets	26505000
	Total current assets	1327821000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	2526758000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	77739000
	Other equity	2012562000
	Total equity attributable to owners of parent	2090301000
	Non controlling interest
	Total equity	2090301000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	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 non-current financial liabilities	0
	Provisions, non-current	2198000
	Deferred tax liabilities (net)	75205000
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	77403000
	Current liabilities
	Current financial liabilities
	Borrowings, current	184224000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	673000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	69847000
	Total Trade payable	70520000
	Other current financial liabilities	40909000
	Total current financial liabilities	295653000
	Other current liabilities	56367000
	Provisions, current	7034000
	Current tax liabilities (Net)
	Deferred government grants, Current
	Total current liabilities	359054000
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	436457000
	Total equity and liabilites	2526758000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Standalone	Standalone
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	cement	91940000	478605000
2	sugar	106568000	438756000
3	power	5701000	18245000
	Total Segment Revenue	204209000	935606000
	Less: Inter segment revenue	5701000	5701000
	Revenue from operations	198508000	892229000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	cement	-66229000	-125681000
2	sugar	-9022000	50819000
3	power	186000	-9680000
	Total Profit before tax	-75065000	-84542000
	i. Finance cost	3287000	3287000
	ii. Other Unallocable Expenditure net off Unallocable income	0	0
	Profit before tax	-78352000	-135825000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	cement	1000933000	1000933000
2	sugar	1077005000	1077005000
3	power	448820000	448820000
	Total Segment Asset	2526758000	2526758000
	Un-allocable Assets	0	0
	Net Segment Asset	2526758000	2526758000
4	Segment Liabilities
	Segment Liabilities
1	cement	150097000	150097000
2	sugar	254402000	254402000
3	power	31957000	31957000
	Total Segment Liabilities	436456000	436456000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	436456000	436456000
	Disclosure of notes on segments

Other Comprehensive Income
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
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
1	Remeasurement of defined benefit plans	-7731000	-7731000
	Total Amount of items that will not be reclassified to profit and loss	-7731000	-7731000
2	Income tax relating to items that will not be reclassified to profit or loss	-1946000	-1946000
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	0
5	Total Other comprehensive income	-5785000	-5785000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			-135826000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			51283000
	Adjustments for decrease (increase) in inventories			232652000
	Adjustments for decrease (increase) in trade receivables, current			642000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			22312000
	Adjustments for decrease (increase) in other non-current assets			-10890000
	Adjustments for other financial assets, non-current			87780000
	Adjustments for other financial assets, current			2438000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-44381000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities			-19911000
	Adjustments for depreciation and amortisation expense			25877000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			228000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			539000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			-6000
	Adjustments for interest income			129034000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			71000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-447000
	Other adjustments to reconcile profit (loss)			1061000
	Other adjustments for non-cash items			20000000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			240226000
	Net cash flows from (used in) operations			104400000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			104400000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			2048000
	Purchase of property, plant and equipment			6470000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			935203000
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			-3000
	Interest received			129034000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			39268000
	Net cash flows from (used in) investing activities	1099080000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			757061000
	Payments of lease liabilities			0
	Dividends paid			23321000
	Interest paid			51283000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-831665000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			371815000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			371815000
	Cash and cash equivalents cash flow statement at beginning of period			5458000
	Cash and cash equivalents cash flow statement at end of period			377273000