Integrated Filing — IndAS



General information about company
Scrip Code 533192
NSE Symbol KCPSUGIND
MSEI Symbol NOTLISTED
ISIN INE790B01024
Name of company KCP SUGAR AND INDUSTRIES CORPORATION 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 Consolidated
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 28-May-2025   15:45:00
End date and time of board meeting 28-May-2025   16:15:00
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



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 Consolidated Consolidated
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 639915000 3104579000
Other income -532937000 265593000
Total income 106978000 3370172000
2 Expenses
(a) Cost of materials consumed 852286000 1802426000
(b) Purchases of stock-in-trade 5514000 13660000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -709234000 376299000
(d) Employee benefit expense 217467000 361712000
(e) Finance costs 22939000 91080000
(f) Depreciation, depletion and amortisation expense 28886000 60688000
(f) Other Expenses
1 Other Expenses -27457000 432136000
Total other expenses -27457000 432136000
Total expenses 390401000 3138001000
3 Total profit before exceptional items and tax -283423000 232171000
4 Exceptional items 0 48055000
5 Total profit before tax -283423000 280226000
6 Tax expense
7 Current tax 12745000 62613000
8 Deferred tax -73992000 73628000
9 Total tax expenses -61247000 136241000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0 -112000
11 Net Profit Loss for the period from continuing operations -222176000 143873000
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 -222176000 143873000
17 Other comprehensive income net of taxes -16573000 -5225000
18 Total Comprehensive Income for the period -238749000 138648000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0 0
Total profit or loss, attributable to non-controlling interests 0 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent -238749000 138648000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0 0
21 Details of equity share capital
Paid-up equity share capital 113385000 113385000
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve 4389376000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -1.96 1.27
Diluted earnings (loss) per share from continuing operations -1.96 1.27
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 -1.96 1.27
Diluted earnings (loss) per share from continuing and discontinued operations -1.96 1.27
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 Consolidated
Assets
1 Non-current assets
Property, plant and equipment 987518000
Capital work-in-progress 2511000
Investment property 0
Goodwill 0
Other intangible assets 1606000
Intangible assets under development 8530000
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 1954931000
Trade receivables, non-current
Loans, non-current 0
Other non-current financial assets 9087000
Total non-current financial assets 1964018000
Deferred tax assets (net) 0
Other non-current assets 49596000
Total non-current assets 3013779000
2 Current assets
Inventories 1333837000
Current financial asset
Current investments 781550000
Trade receivables, current 486242000
Cash and cash equivalents 201413000
Bank balance other than cash and cash equivalents 277928000
Loans, current 0
Other current financial assets 5566000
Total current financial assets 1752699000
Current tax assets (net) 370000
Other current assets 86197000
Total current assets 3173103000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 6186882000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 113385000
Other equity 4389376000
Total equity attributable to owners of parent 4502761000
Non controlling interest
Total equity 4502761000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 333258000
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 7764000
Total non-current financial liabilities 341022000
Provisions, non-current 126714000
Deferred tax liabilities (net) 182248000
Deferred government grants, Non-current
Other non-current liabilities 0
Total non-current liabilities 649984000
Current liabilities
Current financial liabilities
Borrowings, current 659976000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 281000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 120303000
Total Trade payable 120584000
Other current financial liabilities 83951000
Total current financial liabilities 864511000
Other current liabilities 125193000
Provisions, current 20403000
Current tax liabilities (Net) 24030000
Deferred government grants, Current
Total current liabilities 1034137000
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 1684121000
Total equity and liabilites 6186882000
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 Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Sugar 454245000 1714055000
2 Chemicals 25142000 163096000
3 Power & Fuel 167933000 212295000
4 Engineering 309575000 968712000
5 Others 55401000 514576000
6 Unallocated 56000 106000
Total Segment Revenue 1012352000 3572840000
Less: Inter segment revenue 372437000 372437000
Revenue from operations 639915000 3104579000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Sugar -58188000 -100994000
2 Chemicals 615000 -15844000
3 Power & Fuel -1824000 1770000
4 Engineering 83352000 305665000
5 Others -39592000 21649000
6 Unallocated 48055000 48055000
Total Profit before tax 32418000 260301000
i. Finance cost 22939000 22939000
ii. Other Unallocable Expenditure net off Unallocable income 292902000 292902000
Profit before tax -283423000 280226000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Sugar 1336203000 1336203000
2 Chemicals 231375000 231375000
3 Power & Fuel 144211000 144211000
4 Engineering 1308621000 1308621000
5 Others 292531000 292531000
6 Unallocated 2885552000 2885552000
Total Segment Asset 6198493000 6198493000
Un-allocable Assets 0 0
Net Segment Asset 6198493000 6198493000
4 Segment Liabilities
Segment Liabilities
1 Sugar 512046000 512046000
2 Chemicals 6173000 6173000
3 Power & Fuel 1190000 1190000
4 Engineering 376115000 376115000
5 Others 22456000 22456000
6 Unallocated 777751000 777751000
Total Segment Liabilities 1695731000 1695731000
Un-allocable Liabilities 0 0
Net Segment Liabilities 1695731000 1695731000
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 Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement of defined benefit plan-actural gains/(Losses) -11524000 -11524000
2 Equity instruments through other comprehensive income -8807000 4162000
Total Amount of items that will not be reclassified to profit and loss -20331000 -7362000
2 Income tax relating to items that will not be reclassified to profit or loss -3758000 -2137000
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
5 Total Other comprehensive income -16573000 -5225000



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 Consolidated
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 280226000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 93195000
Adjustments for decrease (increase) in inventories 713707000
Adjustments for decrease (increase) in trade receivables, current -194424000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 40897000
Adjustments for decrease (increase) in other non-current assets -52220000
Adjustments for other financial assets, non-current -13271000
Adjustments for other financial assets, current -33074000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -36183000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -119808000
Adjustments for increase (decrease) in other non-current liabilities -8467000
Adjustments for depreciation and amortisation expense 60688000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 6215000
Adjustments for provisions, non-current 11068000
Adjustments for other financial liabilities, current -67946000
Adjustments for other financial liabilities, non-current -2046000
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 41019000
Adjustments for interest income 50897000
Adjustments for share-based payments -2831000
Adjustments for fair value losses (gains) -61727000
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 -15686000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 226171000
Net cash flows from (used in) operations 506397000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 28487000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 477910000
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 26253000
Other cash payments to acquire equity or debt instruments of other entities 76742000
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 80524000
Purchase of property, plant and equipment 53731000
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 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 41019000
Interest received 50897000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -34899000
Net cash flows from (used in) investing activities 33321000
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 423488000
Payments of lease liabilities 0
Dividends paid 22677000
Interest paid 93195000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -539360000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -28129000
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 -28129000
Cash and cash equivalents cash flow statement at beginning of period 229542000
Cash and cash equivalents cash flow statement at end of period 201413000





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 M/s.B Purushottam & Co Yes 30-Apr-2028