Integrated Filing — IndAS



General information about company
Scrip Code 540680
NSE Symbol KIOCL
MSEI Symbol KIOCL
ISIN INE880L01014
Name of company KIOCL 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 26-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   11:00:00
End date and time of board meeting 28-May-2025   14:30:00
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 Declaration of unmodified opinion
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? No
(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 2015-03-27
Indicate Company website link for updated RPT policy of the Company https://www.kioclltd.in/table.php?id=280
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
NA



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 2464600000 5905200000
Other income 157900000 501000000
Total income 2622500000 6406200000
2 Expenses
(a) Cost of materials consumed 68300000 1622800000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 1337400000 2509000000
(d) Employee benefit expense 393100000 1573500000
(e) Finance costs 36600000 152500000
(f) Depreciation, depletion and amortisation expense 108100000 395100000
(f) Other Expenses
1 Consumable Stores Spares & Additives 344500000 584000000
2 Direct cost towards service contracts -79400000 7600000
3 Power and fuel 740600000 1151000000
4 Lifetime expected credit loss/(write-back) 9600000 -5900000
5 Other Expenses 58700000 467300000
Total other expenses 1074000000 2204000000
Total expenses 3017500000 8456900000
3 Total profit before exceptional items and tax -395000000 -2050700000
4 Exceptional items 0 0
5 Total profit before tax -395000000 -2050700000
6 Tax expense
7 Current tax 0 0
8 Deferred tax -26400000 -4900000
9 Total tax expenses -26400000 -4900000
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 -368600000 -2045800000
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 -368600000 -2045800000
17 Other comprehensive income net of taxes -3800000 -24200000
18 Total Comprehensive Income for the period -372400000 -2070000000
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 607751096000000 607751096000000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 0
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -0.61 -3.37
Diluted earnings (loss) per share from continuing operations -0.61 -3.37
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 -0.61 -3.37
Diluted earnings (loss) per share from continuing and discontinued operations -0.61 -3.37
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 2417826000
Capital work-in-progress 1685631000
Investment property 1705922000
Goodwill 0
Other intangible assets 5403235000
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 22993000
Other non-current financial assets 129806000
Total non-current financial assets 152799000
Deferred tax assets (net) 121278000
Other non-current assets 386021000
Total non-current assets 11872712000
2 Current assets
Inventories 1192058000
Current financial asset
Current investments 0
Trade receivables, current 265237000
Cash and cash equivalents 2193060000
Bank balance other than cash and cash equivalents 5104777000
Loans, current 15576000
Other current financial assets 368187000
Total current financial assets 7946837000
Current tax assets (net) 618247000
Other current assets 1254262000
Total current assets 11011404000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 22884116000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 6077511000
Other equity 11037525000
Total equity attributable to owners of parent 17115036000
Non controlling interest
Total equity 17115036000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0
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 1775008000
Total non-current financial liabilities 1775008000
Provisions, non-current 896689000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 2671697000
Current liabilities
Current financial liabilities
Borrowings, current 0
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 94779000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1908366000
Total Trade payable 2003145000
Other current financial liabilities 699721000
Total current financial liabilities 2702866000
Other current liabilities 221518000
Provisions, current 172999000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 3097383000
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 5769080000
Total equity and liabilites 22884116000
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 Pellet Plant 1503000000 4837000000
2 Pig Iron Plant 0 500000
3 Other Operating Revenue- Service Contract 964100000 1067100000
4 Other Operating Revenue -2500000 600000
5 Interest Income from Treasury Operation 0 0
6 Net gain on financial assets designated at fair value through profit or loss 0 0
7 Contribution from Service Contract (Net of Expenses) 0 0
Total Segment Revenue 2464600000 5905200000
Less: Inter segment revenue 0 0
Revenue from operations 2464600000 5905200000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Pellet Plant -500700000 -2294200000
2 Pig Iron Plant -49200000 -223700000
3 Other Operating Revenue- Service Contract 0 0
4 Other Operating Revenue 0 0
5 Interest Income from Treasury Operation 130500000 425500000
6 Net gain on financial assets designated at fair value through profit or loss 5700000 7000000
7 Contribution from Service Contract (Net of Expenses) 18700000 34700000
Total Profit before tax -395000000 -2050700000
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax -395000000 -2050700000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Pellet Plant 5966700000 5966700000
2 Pig Iron Plant 2060500000 2060500000
3 Other Operating Revenue- Service Contract 0 0
4 Other Operating Revenue 0 0
5 Interest Income from Treasury Operation 0 0
6 Net gain on financial assets designated at fair value through profit or loss 0 0
7 Contribution from Service Contract (Net of Expenses) 0 0
Total Segment Asset 8027200000 8027200000
Un-allocable Assets 14856900000 14856900000
Net Segment Asset 22884100000 22884100000
4 Segment Liabilities
Segment Liabilities
1 Pellet Plant 4661200000 4661200000
2 Pig Iron Plant 330600000 330600000
3 Other Operating Revenue- Service Contract 0 0
4 Other Operating Revenue 0 0
5 Interest Income from Treasury Operation 0 0
6 Net gain on financial assets designated at fair value through profit or loss 0 0
7 Contribution from Service Contract (Net of Expenses) 0 0
Total Segment Liabilities 4991800000 4991800000
Un-allocable Liabilities 777300000 777300000
Net Segment Liabilities 5769100000 5769100000
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
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss 3800000 24200000
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 -3800000 -24200000



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 -2050700000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 152532000
Adjustments for decrease (increase) in inventories 3448617000
Adjustments for decrease (increase) in trade receivables, current 1492281000
Adjustments for decrease (increase) in trade receivables, non-current 434133000
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 0
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 395058000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 169000
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 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 0
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items -439024000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 5483766000
Net cash flows from (used in) operations 3433066000
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 3433066000
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 57230000
Proceeds from sales of investment property 804000
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 35800000
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 371188000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -1925167000
Net cash flows from (used in) investing activities -1574605000
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 637556000
Payments of lease liabilities 156758000
Dividends paid 0
Interest paid 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash -5900000
Net cash flows from (used in) financing activities -800214000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 1058247000
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 1058247000
Cash and cash equivalents cash flow statement at beginning of period 0
Cash and cash equivalents cash flow statement at end of period 1058247000





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 G Balu and Associates Yes 30-Jun-2028


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 KIOCL LIMITED Shri. T. Saminathan Key Managerial Personnel Any other transaction Short term employee benefits NA 4964000 0 0
2 KIOCL LIMITED Shri. B.K. Mahapatra Key Managerial Personnel Any other transaction Short term employee benefits NA 6048000 0 0
3 KIOCL LIMITED Shri. G.V.Kiran Key Managerial Personnel Any other transaction Short term employee benefits NA 4670000 0 0
4 KIOCL LIMITED Shri. Saumen Das Gupta Key Managerial Personnel Any other transaction Short term employee benefits NA 6456000 0 0
5 KIOCL LIMITED Shri. Pushpkant Mishra Key Managerial Personnel Any other transaction Short term employee benefits NA 2509000 0 0
6 KIOCL LIMITED Shri. Rama Krishna Mishra Key Managerial Personnel Any other transaction Short term employee benefits NA 631000 0 0
7 KIOCL LIMITED Shri. K.V. Balakrishnana Nair Key Managerial Personnel Any other transaction Short term employee benefits NA 1024000 0 0
8 KIOCL LIMITED Shri. Changdev Sukhadev Kamble Independent Director Any other transaction Sitting fees NA 234000 0 0
9 KIOCL LIMITED Dr. Usha Narayan Independent Director Any other transaction Sitting fees NA 234000 0 0
Total value of transaction during the reporting period 26770000