Integrated Filing — IndAS



General information about company
Scrip Code 000000
NSE Symbol KNAGRI
MSEI Symbol NOTLISTED
ISIN INE0KNW01016
Name of company KN Agri Resources 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 30-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 27-May-2025
Description of presentation currency INR (in Actuals)
Reporting Type Half Yearly
Reporting Quarter Yearly
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 30-May-2025   15:00:00
End date and time of board meeting 30-May-2025   16:28:00
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-Oct-2024 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 17248500000 17248500000
Other income 38500000 38500000
Total income 17287000000 17287000000
2 Expenses
(a) Cost of materials consumed 8500600000 8500600000
(b) Purchases of stock-in-trade 7255700000 7255700000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -322000000 -322000000
(d) Employee benefit expense 106100000 106100000
(e) Finance costs 111000000 111000000
(f) Depreciation, depletion and amortisation expense 34700000 34700000
(f) Other Expenses
1 Other Expenses 1102200000 1102200000
Total other expenses 1102200000 1102200000
Total expenses 16788300000 16788300000
3 Total profit before exceptional items and tax 498700000 498700000
4 Exceptional items 0 0
5 Total profit before tax 498700000 498700000
6 Tax expense
7 Current tax 132700000 132700000
8 Deferred tax -3100000 -3100000
9 Total tax expenses 129600000 129600000
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 369100000 369100000
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 1400000 1400000
16 Total profit (loss) for period 370500000 370500000
17 Other comprehensive income net of taxes 7900000 7900000
18 Total Comprehensive Income for the period 378400000 378400000
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 250000000 250000000
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 14.76 14.76
Diluted earnings (loss) per share from continuing operations 14.76 14.76
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 14.76 14.76
Diluted earnings (loss) per share from continuing and discontinued operations 14.76 14.76
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 272000000
Capital work-in-progress 80000000
Investment property 300000
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 264600000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 3300000
Total non-current financial assets 267900000
Deferred tax assets (net) 0
Other non-current assets 0
Total non-current assets 620200000
2 Current assets
Inventories 2452000000
Current financial asset
Current investments 0
Trade receivables, current 518000000
Cash and cash equivalents 91100000
Bank balance other than cash and cash equivalents 548800000
Loans, current 0
Other current financial assets 186900000
Total current financial assets 1344800000
Current tax assets (net) 0
Other current assets 0
Total current assets 3796800000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 4417000000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 250000000
Other equity 3264600000
Total equity attributable to owners of parent 3514600000
Non controlling interest 500000
Total equity 3515100000
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 0
Total non-current financial liabilities 0
Provisions, non-current 0
Deferred tax liabilities (net) 4500000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 4500000
Current liabilities
Current financial liabilities
Borrowings, current 509900000
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 22200000
Total Trade payable 22200000
Other current financial liabilities 286400000
Total current financial liabilities 818500000
Other current liabilities 25700000
Provisions, current 14500000
Current tax liabilities (Net) 0
Deferred government grants, Current 38700000
Total current liabilities 897400000
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 901900000
Total equity and liabilites 4417000000
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-Oct-2024 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 Agri Commodities 17237100000 17237100000
2 Power 11400000 11400000
3 Other Income 38500000 38500000
Total Segment Revenue 17287000000 17287000000
Less: Inter segment revenue
Revenue from operations 17287000000 17287000000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Agri Commodities 616700000 616700000
2 Power -7000000 -7000000
3 Other Income 0 0
Total Profit before tax 609700000 609700000
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax 609700000 609700000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Agri Commodities 4304200000 4304200000
2 Power 112800000 112800000
3 Other Income 0 0
Total Segment Asset 4417000000 4417000000
Un-allocable Assets 0 0
Net Segment Asset 4417000000 4417000000
4 Segment Liabilities
Segment Liabilities
1 Agri Commodities 4413600000 4413600000
2 Power 3400000 3400000
3 Other Income 0 0
Total Segment Liabilities 4417000000 4417000000
Un-allocable Liabilities 0 0
Net Segment Liabilities 4417000000 4417000000
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-Oct-2024 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 Net change in fair value of Investment 8400000 8400000
Total Amount of items that will not be reclassified to profit and loss 8400000 8400000
2 Income tax relating to items that will not be reclassified to profit or loss 500000 500000
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 7900000 7900000



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 498700000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 111000000
Adjustments for decrease (increase) in inventories -165200000
Adjustments for decrease (increase) in trade receivables, current 553200000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 126500000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current -400000
Adjustments for other financial assets, current -519600000
Adjustments for other bank balances -592100000
Adjustments for increase (decrease) in trade payables, current -64100000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -1100000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 34700000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current -9800000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 149000000
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 37200000
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 0
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -415100000
Net cash flows from (used in) operations 83600000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 110100000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -26500000
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 600000
Purchase of property, plant and equipment 95000000
Proceeds from sales of investment property 0
Purchase of investment property 40000000
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 37200000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities -97200000
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 0
Payments of lease liabilities 0
Dividends paid 0
Interest paid 111000000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -111000000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -234700000
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 -234700000
Cash and cash equivalents cash flow statement at beginning of period 328500000
Cash and cash equivalents cash flow statement at end of period 93800000





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 Pukhraj & Associates Yes 29-Feb-2028