Integrated Filing — IndAS



General information about company
Scrip Code 000000
NSE Symbol KOTHARIPET
MSEI Symbol NOTLISTED
ISIN INE720A01015
Name of company KOTHARI PETROCHEMICALS 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 28-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 20-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 Single segment
Description of single segment Manufacturing Poly Iso Butylene
Start date and time of board meeting 28-May-2025   11:45:00
End date and time of board meeting 28-May-2025   13:15:00
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 2025-02-10
Indicate Company website link for updated RPT policy of the Company https://www.kotharipetrochemicals.com/investors/policies/
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? Yes



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 1529173000 5773394000
Other income 16915000 114883000
Total income 1546088000 5888277000
2 Expenses
(a) Cost of materials consumed 1087586000 3800043000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -79078000 -75324000
(d) Employee benefit expense 70283000 288671000
(e) Finance costs 3723000 11031000
(f) Depreciation, depletion and amortisation expense 21253000 84073000
(f) Other Expenses
1 Utilities and stores 98418000 418658000
2 Other expenses 119364000 539047000
Total other expenses 217782000 957705000
Total expenses 1321549000 5066199000
3 Total profit before exceptional items and tax 224539000 822078000
4 Exceptional items 0 0
5 Total profit before tax 224539000 822078000
6 Tax expense
7 Current tax 54756000 206716000
8 Deferred tax -2977000 -42816000
9 Total tax expenses 51779000 163900000
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 172760000 658178000
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 172760000 658178000
17 Other comprehensive income net of taxes -678000 -3221000
18 Total Comprehensive Income for the period 172082000 654957000
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 588464000 588464000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 2469682000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 2.94 11.18
Diluted earnings (loss) per share from continuing operations 2.94 11.18
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 2.94 11.18
Diluted earnings (loss) per share from continuing and discontinued operations 2.94 11.18
24 Debt equity ratio 0.0024 0.0024
25 Debt service coverage ratio 0.3086 0.3461
26 Interest service coverage ratio 0.6131 0.7552
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) Notes: n1) The above financial results were reviewed by the Audit Committee and approved by the Board of Directors at the respective meetings held on 28th May 2025. n2) The decrease in the profit before tax during the year 2024-25 as compared to 2023-24 period is due to a lower volume because of short availability of raw materials. n3) The Company has only one primary business segment that of manufacturing Poly Iso Butylene. n4) The figures of the last quarter are the balancing figures between the audited figures in respect of the full financial year and the published. n5) With effect from financial year 2024-25, the company has decided to opt for income tax under section 115BAA from the normal tax regime. Hence, accordingly, impact of the change in the tax rate has been accounted in the current quarter. Deferred tax assets/liabilities have also been remeasured to reflect the new tax rate. n6) The Company has no Subsidiary, Associate or Joint Venture Company(ies), as on 31st Mar 2025. n7) The company has reclassified the revenue from sale of input stream, which is not a byproduct, post rawmaterial extraction as reduction to the cost of materials consumed, to reflect core operations appropriately. Consequently, the revenue and cost of materials consumed is reduced to the extent of Rs. 1,067 lakhs and Rs.7,060 lakhs, respectively for the quarter and year ended 31st Mar 2025. n8) The figures pertaining to the previous periods have been regrouped, reclassified and restated wherever considered necessary.



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 1920513000
Capital work-in-progress 19562000
Investment property 151262000
Goodwill 0
Other intangible assets 34151000
Intangible assets under development 0
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 259634000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 47296000
Total non-current financial assets 306930000
Deferred tax assets (net) 0
Other non-current assets 33704000
Total non-current assets 2466122000
2 Current assets
Inventories 409751000
Current financial asset
Current investments 144658000
Trade receivables, current 520133000
Cash and cash equivalents 137153000
Bank balance other than cash and cash equivalents 29984000
Loans, current 757000
Other current financial assets 2563000
Total current financial assets 835248000
Current tax assets (net) 1858000
Other current assets 72009000
Total current assets 1318866000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 3784988000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 591868000
Other equity 2469682000
Total equity attributable to owners of parent 3061550000
Non controlling interest
Total equity 3061550000
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 0
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0
Total Trade payable 0
Other non-current financial liabilities 22377000
Total non-current financial liabilities 22377000
Provisions, non-current 2355000
Deferred tax liabilities (net) 133595000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 158327000
Current liabilities
Current financial liabilities
Borrowings, current 0
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 57432000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 389398000
Total Trade payable 446830000
Other current financial liabilities 65484000
Total current financial liabilities 512314000
Other current liabilities 14969000
Provisions, current 25936000
Current tax liabilities (Net) 11892000
Deferred government grants, Current 0
Total current liabilities 565111000
3 Liabilities directly associated with assets in disposal group classified as held for sale 0
4 Regulatory deferral account credit balances and related deferred tax liability 0
Total liabilities 723438000
Total equity and liabilites 3784988000
Disclosure of notes on assets and liabilities Textual Information(1)



Text Block
Textual Information(1) Notes: n1) The above financial results were reviewed by the Audit Committee and approved by the Board of Directors at the respective meetings held on 28th May 2025. n2) The decrease in the profit before tax during the year 2024-25 as compared to 2023-24 period is due to a lower volume because of short availability of raw materials. n3) The Company has only one primary business segment that of manufacturing Poly Iso Butylene. n4) The figures of the last quarter are the balancing figures between the audited figures in respect of the full financial year and the published. n5) With effect from financial year 2024-25, the company has decided to opt for income tax under section 115BAA from the normal tax regime. Hence, accordingly, impact of the change in the tax rate has been accounted in the current quarter. Deferred tax assets/liabilities have also been remeasured to reflect the new tax rate. n6) The Company has no Subsidiary, Associate or Joint Venture Company(ies), as on 31st Mar 2025. n7) The company has reclassified the revenue from sale of input stream, which is not a byproduct, post rawmaterial extraction as reduction to the cost of materials consumed, to reflect core operations appropriately. Consequently, the revenue and cost of materials consumed is reduced to the extent of Rs. 1,067 lakhs and Rs.7,060 lakhs, respectively for the quarter and year ended 31st Mar 2025. n8) The figures pertaining to the previous periods have been regrouped, reclassified and restated wherever considered necessary.



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)
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
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 Items that will not be reclassified to Profit or Loss -906000 -4305000
Total Amount of items that will not be reclassified to profit and loss -906000 -4305000
2 Income tax relating to items that will not be reclassified to profit or loss -228000 -1084000
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 -678000 -3221000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
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 822078000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 5265000
Adjustments for decrease (increase) in inventories -100166000
Adjustments for decrease (increase) in trade receivables, current 62336000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -30597000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 16350000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 15359000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -1490000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 84073000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 0
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current -12174000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 2780000
Adjustments for dividend income 0
Adjustments for interest income 19776000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) 0
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow 0
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items 0
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 21960000
Net cash flows from (used in) operations 844038000
Dividends received 0
Interest paid -5766000
Interest received 0
Income taxes paid (refund) 194824000
Other inflows (outflows) of cash -67256000
Net cash flows from (used in) operating activities 587724000
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 1499000
Purchase of property, plant and equipment 860646000
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 371519000
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 0
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 0
Interest received 21530000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 31823000
Net cash flows from (used in) investing activities -434275000
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 0
Payments of lease liabilities 10740000
Dividends paid 58846000
Interest paid 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash -5265000
Net cash flows from (used in) financing activities -74851000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 78598000
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 78598000
Cash and cash equivalents cash flow statement at beginning of period 58555000
Cash and cash equivalents cash flow statement at end of period 137153000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
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 P. Chandrasekar LLP Yes 31-Mar-2028


Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Kothari Petrochemicals Limited Kothari Safe Deposit Limited Under Section 2(76) (v) of the Companies Act, 2013 Purchase of goods or services 14700000 Nil 1470000 0 0
2 Kothari Petrochemicals Limited Kothari Safe Deposit Limited Under Section 2(76) (v) of the Companies Act, 2013 Any other transaction Sharing of Common Expenses - Locker Rent 1000000 Not exceeding Rs.10 Lakhs per transaction. Omnibus approval given for 1 year. 5000 0 0
3 Kothari Petrochemicals Limited Kothari Sugars and Chemicals Limited Promoter Purchase of goods or services 2520000 Nil 420000 0 0
4 Kothari Petrochemicals Limited Kothari Sugars and Chemicals Limited Promoter Any other transaction Availing Manpower Service 2500000 Not exceeding Rs.25 Lakhs per transaction. Omnibus approval given for 1 year. 921000 0 0
5 Kothari Petrochemicals Limited Century Foods Private Limited Under Section 2(76) (iv) of the Companies Act, 2013 Purchase of goods or services 9000000 Nil 900000 0 0
6 Kothari Petrochemicals Limited Parasakthi Trading Co. Private Limited Under Section 2(76) (iv) of the Companies Act, 2013 Purchase of goods or services 30000000 Nil 3000000 0 0
7 Kothari Petrochemicals Limited Parasakthi Trading Co. Private Limited Under Section 2(76) (iv) of the Companies Act, 2013 Any other transaction Sharing of Common Expenses: Electricity Charges 1000000 Not exceeding Rs.10 Lakhs per transaction per Company. Omnibus approval given for 1 year. 740000 0 0
8 Kothari Petrochemicals Limited Mrs. Nina B. Kothari (Non - Executive Chairperson) Key Management Personnel Any other transaction Commission As per the Companies Act, 2013 and Shareholders Approval 4065000 0 4065000
9 Kothari Petrochemicals Limited Mrs. Nina B. Kothari (Non - Executive Chairperson) Key Management Personnel Any other transaction Sitting Fees As per Audit Committee Approval 160000 0 0
10 Kothari Petrochemicals Limited Mr. Arjun B. Kothari, Managing Director Key Management Personnel Remuneration As per the Companies Act, 2013 and Shareholders Approval 20136000 0 36262000
11 Kothari Petrochemicals Limited Mrs. Anandita Arjun Kothari Relative of Key Management Personnel Remuneration As per Audit Committee Approval 1395000 0 0
12 Kothari Petrochemicals Limited Mr. M. Rajavel - Whole Time Director Key Management Personnel Remuneration As per the Companies Act, 2013 and Shareholders Approval 5864000 0 0
13 Kothari Petrochemicals Limited Mr. S. Sivamahesh - Chief Financial Officer Key Management Personnel Remuneration Nil 2113000 0 0
14 Kothari Petrochemicals Limited Mrs. K. Priya - Company Secretary Key Management Personnel Remuneration Nil 1246000 0 0
15 Kothari Petrochemicals Limited Mr. S. Sundarraman Key Management Personnel Any other transaction Sitting Fees As per the Companies Act, 2013 210000 0 0
16 Kothari Petrochemicals Limited Mr. V.V. Surya Rau Key Management Personnel Any other transaction Sitting Fees As per the Companies Act, 2013 200000 0 0
17 Kothari Petrochemicals Limited Mr. Brij Mohan Bansal Key Management Personnel Any other transaction Sitting Fees As per the Companies Act, 2013 200000 0 0
18 Kothari Petrochemicals Limited Mr. Gautam Roy Key Management Personnel Any other transaction Sitting Fees As per the Companies Act, 2013 200000 0 0
Total value of transaction during the reporting period 43245000





Format for Disclosing Outstanding Default on Loans and Debt Securities
Sr. No. Particulars Amount Remarks
1. Loans / revolving facilities like cash credit from banks / financial institutions
A Total amount outstanding as on date 0
B Of the total amount outstanding, amount of default as on date 0
2. Unlisted debt securities i.e. NCDs and NCRPS
A Total amount outstanding as on date 0
B Of the total amount outstanding, amount of default as on date 0
3. Total financial indebtedness of the listed entity including short-term and long-term debt 0