Integrated Filing — IndAS



General information about company
Scrip Code 512559
NSE Symbol KOHINOOR
MSEI Symbol NOTLISTED
ISIN INE080B01012
Name of company KOHINOOR FOODS 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 29-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 19-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 FOOD PRODUCTS
Start date and time of board meeting 29-May-2025   15:00:00
End date and time of board meeting 29-May-2025   21:00:00
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? No
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
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 196600000 863900000
Other income 41200000 50200000
Total income 237800000 914100000
2 Expenses
(a) Cost of materials consumed 36300000 235500000
(b) Purchases of stock-in-trade 17300000 83000000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 35300000 17000000
(d) Employee benefit expense 24000000 82300000
(e) Finance costs 35000000 165300000
(f) Depreciation, depletion and amortisation expense 15700000 60600000
(f) Other Expenses
1 Other Expenses 87500000 404700000
Total other expenses 87500000 404700000
Total expenses 251100000 1048400000
3 Total profit before exceptional items and tax -13300000 -134300000
4 Exceptional items 3827400000 3839700000
5 Total profit before tax 3814100000 3705400000
6 Tax expense
7 Current tax 0 0
8 Deferred tax 57700000 57700000
9 Total tax expenses 57700000 57700000
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 3756400000 3647700000
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 3756400000 3647700000
17 Other comprehensive income net of taxes -1500000 -1500000
18 Total Comprehensive Income for the period 3754900000 3646200000
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 370700000 370700000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve -3580400000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 101.29 98.36
Diluted earnings (loss) per share from continuing operations 101.29 98.36
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 101.29 98.36
Diluted earnings (loss) per share from continuing and discontinued operations 101.29 98.36
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 1540400000
Capital work-in-progress 100000
Investment property 0
Goodwill 0
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 0
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 0
Total non-current financial assets 0
Deferred tax assets (net) 16800000
Other non-current assets 105100000
Total non-current assets 1662400000
2 Current assets
Inventories 71000000
Current financial asset
Current investments 0
Trade receivables, current 177700000
Cash and cash equivalents 11600000
Bank balance other than cash and cash equivalents 0
Loans, current 0
Other current financial assets 600000
Total current financial assets 189900000
Current tax assets (net) 170900000
Other current assets 0
Total current assets 431800000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 2094200000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 370700000
Other equity -2005100000
Total equity attributable to owners of parent -1634400000
Non controlling interest
Total equity -1634400000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 748900000
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 748900000
Provisions, non-current 12500000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 761400000
Current liabilities
Current financial liabilities
Borrowings, current 2017800000
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 106500000
Total Trade payable 106500000
Other current financial liabilities 826500000
Total current financial liabilities 2950800000
Other current liabilities 12700000
Provisions, current 3700000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 2967200000
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 3728600000
Total equity and liabilites 2094200000
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)
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 Amount of items that will not be reclassified to profit and loss -1500000 -1500000
Total Amount of items that will not be reclassified to profit and loss -1500000 -1500000
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 -1500000 -1500000



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 3705400000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 165318000
Adjustments for decrease (increase) in inventories 44764000
Adjustments for decrease (increase) in trade receivables, current -34065000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 61631000
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 -56483000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 539049000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 60644000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss -45422000
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 329000
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 -5436000
Other adjustments to reconcile profit (loss) -46487000
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) 683184000
Net cash flows from (used in) operations 4388584000
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 4388584000
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 0
Proceeds from sales of investment property 13449000
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 0
Interest received 329000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 5436000
Net cash flows from (used in) investing activities 19214000
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 -4235429000
Repayments of borrowings 0
Payments of lease liabilities 0
Dividends paid 0
Interest paid 165318000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -4400747000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 7051000
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 7051000
Cash and cash equivalents cash flow statement at beginning of period 4541000
Cash and cash equivalents cash flow statement at end of period 11592000





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 N C Raj & Associates Yes 28-Feb-2016


Financial details
Sr. Particulars Audited Figures (as reported before adjusting for qualifications) Adjusted Figures (audited figures after adjusting for qualifications)
1 Turnover / Total income 4753800000 4753800000
2 Total Expenditure 1107600000 2595400000
3 Net Profit/(Loss) 3646200000 2158400000
4 Earnings Per Share 98.36 58.22
5 Total Assets 2094300000 2094300000
6 Total Liabilities 3728600000 5216400000
7 Net Worth -1634400000 -3122100000


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) 1.tAs stated in Note No.12 of Standalone Audited Financial Results, Loss of the company is understated by Rs.14,596 lakhs (approx.) due to non-provisioning of interest on bank loans for the period from 01/04/2024 to 31/03/2025 and Rs.73,227 lakhs (approx.) from the date on which the account of the company was classified as NPA to the period covered under audit, due to non-provisioning of interest on bank loans after the accounts of the company were classified as NPA. Also, towards revoked corporate guarantee of the wholly owned subsidiary in USA, the company has not provided interest to the extent of Rs 282 lacs for the year ended 31.03.2025 and Rs. 1,209 lacs up to 31.03.2025 from the date of revocation of corporate guarantee in the books of account. Further no provision has been made towards penal interest, any other penalty etc. as may be charged by lenders. In the absence of complete statement of account from the bank, the above amount has been arrived as per calculation made by the company. With the limited information the aggregate amount un-provided in books of account of the company is not ascertainable with accuracy.
Textual Information(2) - The Company has not provided interest to the extent of Rs. 14,596 lakhs approx. upto 31.03.2025 for F.Y 2024-2025 on bank loans which were classified as non-performing assets during the year from the date they were declared NPA and Total Interest impact is Rs. 73,227 lacs from the date on which the bank loans were classified as non-performing assets. nAlso, the company has not provided interest to the extent of Rs 282 lacs for the year ended 31.03.2025 and Rs. 1209 lacs up to 31.03.2025 from the date of revocation of corporate guarantee in the books of account. n
Textual Information(3) Not Applicable
Textual Information(4) Not Applicable
Textual Information(5) Not Applicable


Signatories detail
Name of CEO / Managing director Satnam Arora
Name of CFO Pradeep Goswami
Name of audit committee chairman Mani Chandra Bhandari
Name of statutory auditor Sanjay Garg
Name of other signatory, if any, with designation NA
Place Faridabad, Haryana
Date 29-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 KOHINOOR FOODS LIMITED SACHDEVA BROTHERS PVT LTD Wholly Owned Subsidiary Any other transaction Outstanding Balance NA 28000 119000 147000 Loan 0 NA Loan 0 NA Unsecured Repayment of Current Liability
2 KOHINOOR FOODS LIMITED GURNAM ARORA Key Managerial Personnel Loan NA 21876000 70000000 91876000 Loan 0 NA Loan 0 NA Unsecured Business Use
3 KOHINOOR FOODS LIMITED SATNAM ARORA Key Managerial Personnel Loan NA 33190000 165907000 199097000 Loan 0 NA Loan 0 NA Unsecured Business Use
4 KOHINOOR FOODS LIMITED JUGAL KISHORE ARORA Key Managerial Personnel Loan NA 10498000 427873000 438371000 Loan 0 NA Loan 0 NA Unsecured Business Use
5 KOHINOOR FOODS LIMITED QVC FOODS PVT PLD Enterprises over which Key Managerial Personnel exercise significant influence Sale of goods or services NA 1603000 -6965000 -5362000 Any other Sale of goods or Services 0 NA Advance 0 NA Unsecured Business Use
Total value of transaction during the reporting period 67195000





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 20178000
B Of the total amount outstanding, amount of default as on date 20178000
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 20178000