Integrated Filing — IndAS



General information about company
Scrip Code 590068
NSE Symbol KHAITANLTD
MSEI Symbol NOTLISTED
ISIN INE731C01018
Name of company KHAITAN (INDIA) 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 16-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 28-May-2025   14:30:00
End date and time of board meeting 28-May-2025   18:30:00
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 Statement on impact of audit qualification
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 2023-04-01
Indicate Company website link for updated RPT policy of the Company http://www.khaitansugar.in/policies/4.pdf
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
The Company has not defaulted any loans and has not issued any debt securities.



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 255650000 776087000
Other income 24087000 27539000
Total income 279737000 803626000
2 Expenses
(a) Cost of materials consumed 0 0
(b) Purchases of stock-in-trade 186246000 544051000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 10989000 1880000
(d) Employee benefit expense 18480000 70781000
(e) Finance costs 3095000 22807000
(f) Depreciation, depletion and amortisation expense 808000 3467000
(f) Other Expenses
1 Other expenses 25420000 89127000
Total other expenses 25420000 89127000
Total expenses 245038000 732113000
3 Total profit before exceptional items and tax 34699000 71513000
4 Exceptional items 0 0
5 Total profit before tax 34699000 71513000
6 Tax expense
7 Current tax 0 0
8 Deferred tax 295000 1720000
9 Total tax expenses 295000 1720000
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 34404000 69793000
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 34404000 69793000
17 Other comprehensive income net of taxes 1610000 1610000
18 Total Comprehensive Income for the period 36014000 71403000
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 47500000 47500000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 226350000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 7.24 14.69
Diluted earnings (loss) per share from continuing operations 7.24 14.69
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 7.24 14.69
Diluted earnings (loss) per share from continuing and discontinued operations 7.24 14.69
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 441966000
Capital work-in-progress 0
Investment property 19885000
Goodwill 0
Other intangible assets 0
Intangible assets under development
Biological assets other than bearer plants 10894000
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 49325000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 11466000
Total non-current financial assets 60791000
Deferred tax assets (net)
Other non-current assets 11302000
Total non-current assets 544838000
2 Current assets
Inventories 53100000
Current financial asset
Current investments 0
Trade receivables, current 65527000
Cash and cash equivalents 2468000
Bank balance other than cash and cash equivalents 9848000
Loans, current 9461000
Other current financial assets 0
Total current financial assets 87304000
Current tax assets (net) 22333000
Other current assets
Total current assets 162737000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 707575000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 47500000
Other equity 226350000
Total equity attributable to owners of parent 273850000
Non controlling interest
Total equity 273850000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 94096000
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 0
Total non-current financial liabilities 94096000
Provisions, non-current 0
Deferred tax liabilities (net) 1720000
Deferred government grants, Non-current 0
Other non-current liabilities 7099000
Total non-current liabilities 102915000
Current liabilities
Current financial liabilities
Borrowings, current 11380000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 160823000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 43917000
Total Trade payable 204740000
Other current financial liabilities 31443000
Total current financial liabilities 247563000
Other current liabilities 82250000
Provisions, current 997000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 330810000
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 433725000
Total equity and liabilites 707575000
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 Electrical Goods 254600000 773637000
2 Sugar 0 0
3 Agriculture 1050000 2450000
Total Segment Revenue 255650000 776087000
Less: Inter segment revenue
Revenue from operations 255650000 776087000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Electrical Goods 38336000 99207000
2 Sugar -744000 -4917000
3 Agriculture 202000 30000
Total Profit before tax 37794000 94320000
i. Finance cost 3095000 3095000
ii. Other Unallocable Expenditure net off Unallocable income 0 0
Profit before tax 34699000 71513000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Electrical Goods 253756000 253756000
2 Sugar 13510000 13510000
3 Agriculture 440309000 440309000
Total Segment Asset 707575000 707575000
Un-allocable Assets 0 0
Net Segment Asset 707575000 707575000
4 Segment Liabilities
Segment Liabilities
1 Electrical Goods 335997000 335997000
2 Sugar -187237000 -187237000
3 Agriculture 284965000 284965000
Total Segment Liabilities 433725000 433725000
Un-allocable Liabilities 0 0
Net Segment Liabilities 433725000 433725000
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 reclassisfied to profit or loss 1610000 1610000
Total Amount of items that will not be reclassified to profit and loss 1610000 1610000
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 1610000 1610000



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 71513000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 22807000
Adjustments for decrease (increase) in inventories 1880000
Adjustments for decrease (increase) in trade receivables, current 20769000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 0
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -50476000
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 0
Adjustments for depreciation and amortisation expense 3467000
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 0
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for interest income 610000
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 -20130000
Other adjustments to reconcile profit (loss) -3432000
Other adjustments for non-cash items 2895000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -22830000
Net cash flows from (used in) operations 48683000
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 48683000
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 0
Purchase of property, plant and equipment 1745000
Proceeds from sales of investment property 25385000
Purchase of investment property 29999000
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 0
Interest received 610000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 3432000
Net cash flows from (used in) investing activities -2317000
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 11762000
Payments of lease liabilities 0
Dividends paid 0
Interest paid 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash -22807000
Net cash flows from (used in) financing activities -34569000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 11797000
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 11797000
Cash and cash equivalents cash flow statement at beginning of period 519000
Cash and cash equivalents cash flow statement at end of period 12316000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Statement on impact of audit qualification
Auditor's opinion Qualified 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
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 K.C. Bhattacherjee & Paul Yes 30-Sep-2027


Financial details
Sr. Particulars Audited Figures (as reported before adjusting for qualifications) Adjusted Figures (audited figures after adjusting for qualifications)
1 Turnover / Total income 803626000 803626000
2 Total Expenditure 732113000 732113000
3 Net Profit/(Loss) 71513000 71513000
4 Earnings Per Share 14.69 14.69
5 Total Assets 707575000 707575000
6 Total Liabilities 433725000 433725000
7 Net Worth 273850000 273850000


Audit qualification
Sr. Details of Audit Qualification Type of Audit Qualification Frequency of qualification For Audit Qualification(s) where the impact is quantified by the auditor For Audit Qualification(s) where the impact is not quantified by the auditor
Management's Views (i) Management's estimation on the impact of audit qualification (ii) If management is unable to estimate the impact, reasons for the same Auditors' Comments on (i) or (ii) above
1 Textual Information(1) Qualified opinion Repetitive Textual Information(2) Textual Information(3) Textual Information(4) Textual Information(5)


Text Block
Textual Information(1) Reference is invited to Note No 4 to the financial results regarding the suspension of production activities of sugar mill of the company for a long time. In our opinion, the reported balances of asset, liabilties, amount of expenses and cash flows in so far as relating to the said Sugar mill should have been recognized and disclosed as under Discontinued Operations, instead the same has been considered as part of continuing/ regular business operation by the company
Textual Information(2) NA
Textual Information(3) Sugar division is one of the core business divisions of the Company. The management s of the view that as soon as the requirement of working capital needed for running the operations is arranged the operation shall be resumed. Therefore, for the time being company has not considered the business of sugar division as discontinued operation. The Managment is exploring various options to come out from above situation and hopeful that some development may take place., for the time being company has not considered the business of sugar division as discontinued operation and is considered as a going concern.
Textual Information(4) NA
Textual Information(5) NA


Signatories detail
Name of CEO / Managing director Sunay Krishna Khaitan
Name of CFO Sumit Pasari
Name of audit committee chairman Gopal Mor
Name of statutory auditor K.C. Bhattacherjee & Paul
Name of other signatory, if any, with designation
Place Kolkata
Date 28-May-2025


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 Khaitan (India) Limited Sunay Krishna Khaitan Executive Director Remuneration Approved 2044000 0 0
2 Khaitan (India) Limited Vageesha Khaitan Manager Remuneration Approved 994000 0 0
3 Khaitan (India) Limited Sumit Pasari CFO Remuneration Approved 1590000 0 0
4 Khaitan (India) Limited Ankit Sugandh EX- CS Remuneration Approved 90000 0 0
5 Khaitan (India) Limited Chandranath Banerjee CS Remuneration Approved 946000 0 0
6 Khaitan (India) Limited Sandip Chatterjee Independent Director Any other transaction Sitting fees Approved 60000 0 0
7 Khaitan (India) Limited Sujata Chatterjee Independent Director Any other transaction Sitting fees Approved 60000 0 0
8 Khaitan (India) Limited Sunay Krishna Khaitan Executive director Loan Approved 8155000 0 0
9 Khaitan (India) Limited Khaitan Hotel Pvt Ltd Group Entity Loan Approved 32127000 0 0
10 Khaitan (India) Limited Khaitan Lefin Ltd Group Entity Loan Approved 1932000 0 0
11 Khaitan (India) Limited The Oriental Mercantile Co. Limited Group Entity Loan Approved 10041000 0 0
12 Khaitan (India) Limited Sunay Krishna Khaitan Group Entity Loan Approved 12657000 0 0
13 Khaitan (India) Limited Khaitan Hotel Pvt Ltd Group Entity Loan Approved 4997000 0 0
14 Khaitan (India) Limited Khaitan Lefin Ltd Group Entity Loan Approved 7051000 0 0
15 Khaitan (India) Limited The Oriental Mercantile Co. Limited Group Entity Loan Approved 8298000 0 0
16 Khaitan (India) Limited Vageesha Khaitan Manager Any other transaction Car Hire charges Approved 1069000 0 0
17 Khaitan (India) Limited Boisar Electricals & Appliances Limited Group Entity Any other transaction Car Hire Charges Approved 421000 0 0
18 Khaitan (India) Limited Khaitan Hotel Pvt Ltd Group Entity Interest paid Approved 3252000 0 0
19 Khaitan (India) Limited Khaitan Lefin Ltd Group Entity Interest paid Approved 361000 0 0
20 Khaitan (India) Limited The Oriental Mercantile Co. Limited Group Entity Interest paid Approved 1804000 0 0
21 Khaitan (India) Limited Sunay Krishna Khaitan Executive Director Interest paid Approved 281000 0 0
22 Khaitan (India) Limited Boisar Electricals & Appliances Limited Group Entity Any other transaction Royalty Approved 671000 0 0
23 Khaitan (India) Limited Khaitan Lefin Ltd Group Entity Any other transaction Rent Approved 600000 0 0
24 Khaitan (India) Limited Vidita Khaitan Related Party Purchase of goods or services Approved 42266000 0 0
Total value of transaction during the reporting period 141767000