Integrated Filing — IndAS



General information about company
Scrip Code 530299
NSE Symbol KOTHARIPRO
MSEI Symbol NOTLISTED
ISIN INE823A01017
Name of company KOTHARI PRODUCTS LIMITED
Type of company SME
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 19-Apr-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   12:00:00
End date and time of board meeting 28-May-2025   19:45:00
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 2228300000 9578600000
Other income 154900000 513700000
Total income 2383200000 10092300000
2 Expenses
(a) Cost of materials consumed 0 0
(b) Purchases of stock-in-trade 2188100000 9502200000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -85600000 -105800000
(d) Employee benefit expense 14500000 57400000
(e) Finance costs 20400000 56600000
(f) Depreciation, depletion and amortisation expense 5100000 18800000
(f) Other Expenses
1 OTHER EXPENSES 93100000 1448000000
Total other expenses 93100000 1448000000
Total expenses 2235600000 10977200000
3 Total profit before exceptional items and tax 147600000 -884900000
4 Exceptional items 0 0
5 Total profit before tax 147600000 -884900000
6 Tax expense
7 Current tax 46300000 46700000
8 Deferred tax 3900000 5400000
9 Total tax expenses 50200000 52100000
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 97400000 -937000000
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 5300000 -2900000
16 Total profit (loss) for period 102700000 -939900000
17 Other comprehensive income net of taxes 900000 200000
18 Total Comprehensive Income for the period 103600000 -939700000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 90500000 -952100000
Total profit or loss, attributable to non-controlling interests 12200000 12200000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 91400000 -951900000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 12200000 12200000
21 Details of equity share capital
Paid-up equity share capital 596900000 596900000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 10358900000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 1.52 -15.95
Diluted earnings (loss) per share from continuing operations 1.52 -15.95
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 1.52 -15.95
Diluted earnings (loss) per share from continuing and discontinued operations 1.52 -15.95
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 202500000
Capital work-in-progress 0
Investment property 766600000
Goodwill 79800000
Other intangible assets 0
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 3079500000
Trade receivables, non-current 0
Loans, non-current 441600000
Other non-current financial assets 119600000
Total non-current financial assets 3640700000
Deferred tax assets (net) 0
Other non-current assets 681600000
Total non-current assets 5371200000
2 Current assets
Inventories 721700000
Current financial asset
Current investments 1273800000
Trade receivables, current 4523600000
Cash and cash equivalents 842300000
Bank balance other than cash and cash equivalents 40800000
Loans, current 1715200000
Other current financial assets 66900000
Total current financial assets 8462600000
Current tax assets (net) 7600000
Other current assets 405500000
Total current assets 9597400000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 14968600000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 596900000
Other equity 10358900000
Total equity attributable to owners of parent 10955800000
Non controlling interest 288000000
Total equity 11243800000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 1128700000
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 17300000
Total non-current financial liabilities 1146000000
Provisions, non-current 0
Deferred tax liabilities (net) 165200000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 1311200000
Current liabilities
Current financial liabilities
Borrowings, current 1508900000
Trade payables, 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 698000000
Total Trade payable 698000000
Other current financial liabilities 17500000
Total current financial liabilities 2224400000
Other current liabilities 87900000
Provisions, current 0
Current tax liabilities (Net) 101300000
Deferred government grants, Current 0
Total current liabilities 2413600000
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 3724800000
Total equity and liabilites 14968600000
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 Trading Items 2328700000 9908300000
2 Real Estate Etc. 54500000 184000000
Total Segment Revenue 2383200000 10092300000
Less: Inter segment revenue 0 0
Revenue from operations 2383200000 10092300000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Trading Items 154300000 -922800000
2 Real Estate Etc. 19000000 91600000
Total Profit before tax 173300000 -831200000
i. Finance cost 20400000 20400000
ii. Other Unallocable Expenditure net off Unallocable income 0 0
Profit before tax 152900000 -887800000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Trading Items 9871800000 9871800000
2 Real Estate Etc. 5096800000 5096800000
Total Segment Asset 14968600000 14968600000
Un-allocable Assets 0 0
Net Segment Asset 14968600000 14968600000
4 Segment Liabilities
Segment Liabilities
1 Trading Items 3966700000 3966700000
2 Real Estate Etc. 46100000 46100000
Total Segment Liabilities 4012800000 4012800000
Un-allocable Liabilities 0 0
Net Segment Liabilities 4012800000 4012800000
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 employees benefit 900000 200000
Total Amount of items that will not be reclassified to profit and loss 900000 200000
2 Income tax relating to items that will not be reclassified to profit or loss 0 0
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 900000 200000



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 -884900000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 56600000
Adjustments for decrease (increase) in inventories -118500000
Adjustments for decrease (increase) in trade receivables, current 1661900000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 135500000
Adjustments for decrease (increase) in other non-current assets -350000000
Adjustments for other financial assets, non-current 20000000
Adjustments for other financial assets, current -1900000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 192500000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 5400000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 18800000
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 -2200000
Adjustments for other financial liabilities, non-current -6400000
Adjustments for unrealised foreign exchange losses gains -62400000
Adjustments for dividend income 0
Adjustments for interest income 0
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 397300000
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items 138100000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 2084700000
Net cash flows from (used in) operations 1199800000
Dividends received -400000
Interest paid 0
Interest received -137800000
Income taxes paid (refund) 59100000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 1002500000
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 1939600000
Cash flows used in obtaining control of subsidiaries or other businesses 1183200000
Other cash receipts from sales of equity or debt instruments of other entities 842100000
Other cash payments to acquire equity or debt instruments of other entities 1780500000
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 300000
Purchase of property, plant and equipment 22900000
Proceeds from sales of investment property 0
Purchase of investment property 38100000
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 1082100000
Cash receipts from repayment of advances and loans made to other parties 94200000
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 400000
Interest received 36100000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -71100000
Net cash flows from (used in) investing activities -1265200000
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 654600000
Repayments of borrowings 106700000
Payments of lease liabilities 0
Dividends paid 0
Interest paid 42300000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 505600000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 242900000
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 242900000
Cash and cash equivalents cash flow statement at beginning of period 599400000
Cash and cash equivalents cash flow statement at end of period 842300000





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 G M KAPADIA & CO. Yes 30-Apr-2027