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 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 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



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 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 87700000 404900000
Total other expenses 87700000 404900000
Total expenses 251300000 1048600000
3 Total profit before exceptional items and tax -13500000 -134500000
4 Exceptional items 3827400000 3839700000
5 Total profit before tax 3813900000 3705200000
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 3756200000 3647500000
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 3756200000 3647500000
17 Other comprehensive income net of taxes -1500000 -1500000
18 Total Comprehensive Income for the period 3754700000 3646000000
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 0 0
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 370700000 370700000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve -3581400000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 101.28 98.35
Diluted earnings (loss) per share from continuing operations 101.28 98.35
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 101.28 98.35
Diluted earnings (loss) per share from continuing and discontinued operations 101.28 98.35
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 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 500000
Total current financial assets 189800000
Current tax assets (net) 0
Other current assets 171000000
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 -2006100000
Total equity attributable to owners of parent -1635400000
Non controlling interest 0
Total equity -1635400000
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 826700000
Total current financial liabilities 2951000000
Other current liabilities 13500000
Provisions, current 3700000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 2968200000
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 3729600000
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 Consolidated Consolidated
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 Consolidated Consolidated
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 Consolidated
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 3705200000
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 61838000
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 539099000
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 -17000
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) 683424000
Net cash flows from (used in) operations 4388624000
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 4388624000
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 13449000
Purchase of property, plant and equipment 0
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 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 7091000
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 7091000
Cash and cash equivalents cash flow statement at beginning of period 4541000
Cash and cash equivalents cash flow statement at end of period 11632000





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-2026


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 1107800000 2595600000
3 Net Profit/(Loss) 3646000000 2158200000
4 Earnings Per Share 98.35 58.22
5 Total Assets 2094300000 2094300000
6 Total Liabilities 3729700000 5217500000
7 Net Worth -1635400000 -3123200000


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.t As stated in Note No.12 of consolidated 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.1,209 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