Integrated Filing — IndAS



General information about company
Scrip Code 506525
NSE Symbol KANORICHEM
MSEI Symbol NOTLISTED
ISIN INE138C01024
Name of company KANORIA CHEMICALS & INDUSTRIES 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 21-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 14-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 Multi segment
Description of single segment
Start date and time of board meeting 21-May-2025   11:45:00
End date and time of board meeting 21-May-2025   15:45:00
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-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 4314200000 15367100000
Other income 26100000 92100000
Total income 4340300000 15459200000
2 Expenses
(a) Cost of materials consumed 3008300000 10495700000
(b) Purchases of stock-in-trade 26300000 189300000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -88100000 -29500000
(d) Employee benefit expense 617500000 2347200000
(e) Finance costs 116200000 457900000
(f) Depreciation, depletion and amortisation expense 164800000 626000000
(f) Other Expenses
1 Other Expenses 580300000 2050700000
Total other expenses 580300000 2050700000
Total expenses 4425300000 16137300000
3 Total profit before exceptional items and tax -85000000 -678100000
4 Exceptional items -294400000 -294400000
5 Total profit before tax -379400000 -972500000
6 Tax expense
7 Current tax 13200000 46300000
8 Deferred tax 6900000 71700000
9 Total tax expenses 20100000 118000000
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 -399500000 -1090500000
12 Profit (loss) from discontinued operations before tax -2000000 25000000
13 Tax expense of discontinued operations -400000 16000000
14 Net profit (loss) from discontinued operation after tax -1600000 9000000
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0 0
16 Total profit (loss) for period -401100000 -1081500000
17 Other comprehensive income net of taxes -15400000 80800000
18 Total Comprehensive Income for the period -416500000 -1000700000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent -358100000 -748400000
Total profit or loss, attributable to non-controlling interests -58400000 -252300000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent -358100000 -748400000
Total comprehensive income for the period attributable to owners of parent non-controlling interests -58400000 -252300000
21 Details of equity share capital
Paid-up equity share capital 218500000 218500000
Face value of equity share capital 5 5
27 Details of debt securities
22 Reserves excluding revaluation reserve 4989700000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -8.29 -19.34
Diluted earnings (loss) per share from continuing operations -8.29 -19.34
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations -0.04 0.21
Diluted earnings (loss) per share from discontinued operations -0.04 0.21
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations -8.33 -19.13
Diluted earnings (loss) per share from continuing and discontinued operations -8.33 -19.13
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 8549600000
Capital work-in-progress 437200000
Investment property 0
Goodwill 59500000
Other intangible assets 36600000
Intangible assets under development 20300000
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 119000000
Trade receivables, non-current 0
Loans, non-current 2800000
Other non-current financial assets 36500000
Total non-current financial assets 158300000
Deferred tax assets (net) 0
Other non-current assets 56300000
Total non-current assets 9317800000
2 Current assets
Inventories 2461400000
Current financial asset
Current investments 20600000
Trade receivables, current 2377600000
Cash and cash equivalents 80900000
Bank balance other than cash and cash equivalents 8100000
Loans, current 3700000
Other current financial assets 31000000
Total current financial assets 2521900000
Current tax assets (net) 96800000
Other current assets 584900000
Total current assets 5665000000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 14982800000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 218500000
Other equity 4989700000
Total equity attributable to owners of parent 5208200000
Non controlling interest -104600000
Total equity 5103600000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 3436200000
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 42100000
Total non-current financial liabilities 3478300000
Provisions, non-current 100500000
Deferred tax liabilities (net) 585600000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 4164400000
Current liabilities
Current financial liabilities
Borrowings, current 2505000000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 30200000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 2250200000
Total Trade payable 2280400000
Other current financial liabilities 438000000
Total current financial liabilities 5223400000
Other current liabilities 422700000
Provisions, current 68700000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 5714800000
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 9879200000
Total equity and liabilites 14982800000
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)
1 ALCO CHEMICALS 1932900000 6783000000
2 ELECTRONIC AUTOMOTIVE 2175400000 7824000000
3 TEXTILE 205900000 760100000
Total Segment Revenue 4314200000 15367100000
Less: Inter segment revenue 0 0
Revenue from operations 4314200000 15367100000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 ALCO CHEMICALS 116000000 336100000
2 ELECTRONIC AUTOMOTIVE -39300000 -394700000
3 TEXTILE -45500000 -161600000
Total Profit before tax 31200000 -220200000
i. Finance cost 116200000 116200000
ii. Other Unallocable Expenditure net off Unallocable income 294400000 294400000
Profit before tax -379400000 -972500000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 ALCO CHEMICALS 6437200000 6437200000
2 ELECTRONIC AUTOMOTIVE 5265200000 5265200000
3 TEXTILE 3280400000 3280400000
Total Segment Asset 14982800000 14982800000
Un-allocable Assets 0 0
Net Segment Asset 14982800000 14982800000
4 Segment Liabilities
Segment Liabilities
1 ALCO CHEMICALS 1878200000 1878200000
2 ELECTRONIC AUTOMOTIVE 1877600000 1877600000
3 TEXTILE 182300000 182300000
Total Segment Liabilities 3938100000 3938100000
Un-allocable Liabilities 5941100000 5941100000
Net Segment Liabilities 9879200000 9879200000
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 Items that will not be reclassified to Profit or Loss -2400000 -1900000
Total Amount of items that will not be reclassified to profit and loss -2400000 -1900000
2 Income tax relating to items that will not be reclassified to profit or loss -900000 -1200000
3 Amount of items that will be reclassified to profit and loss
1 Items that will be reclassified to Profit or Loss -13900000 81500000
Total Amount of items that will be reclassified to profit and loss -13900000 81500000
4 Income tax relating to items that will be reclassified to profit or loss 0 0
5 Total Other comprehensive income -15400000 80800000



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 -972500000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 457900000
Adjustments for decrease (increase) in inventories 388700000
Adjustments for decrease (increase) in trade receivables, current -536300000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -15700000
Adjustments for decrease (increase) in other non-current assets -17600000
Adjustments for other financial assets, non-current -1800000
Adjustments for other financial assets, current 15800000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 41800000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 4300000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 626000000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 294400000
Adjustments for provisions, current 2800000
Adjustments for provisions, non-current 10100000
Adjustments for other financial liabilities, current -9800000
Adjustments for other financial liabilities, non-current -18200000
Adjustments for unrealised foreign exchange losses gains -95200000
Adjustments for dividend income 2400000
Adjustments for interest income 3400000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) 10700000
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow -37100000
Other adjustments to reconcile profit (loss) 54700000
Other adjustments for non-cash items 9200000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 1178900000
Net cash flows from (used in) operations 206400000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 3600000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 202800000
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 27800000
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 6400000
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 216000000
Purchase of property, plant and equipment 1002900000
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 2400000
Interest received 3300000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 98300000
Net cash flows from (used in) investing activities -648700000
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 1332900000
Repayments of borrowings 459300000
Payments of lease liabilities 0
Dividends paid 0
Interest paid 459000000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 414600000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -31300000
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 -31300000
Cash and cash equivalents cash flow statement at beginning of period 112200000
Cash and cash equivalents cash flow statement at end of period 80900000





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 SINGHI & CO. Yes 31-Aug-2025