INTEGRATED FILING — Other than Banks



General information about company

Scrip code 000000
NSE Symbol KATARIA
MSEI Symbol NOTLISTED
ISIN INE0SVY01018
Name of Company KATARIA INDUSTRIES LIMITED
Type of company SME
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 13-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 10-11-2025
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Half Yearly
Reporting Quarter Half yearly
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 13-11-2025   16:00:00
End date and time of board meeting 13-11-2025   16:40:00
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 Not applicable
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
(III) 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 26-12-2023
Indicate Company website link for updated RPT policy of the Company www.katariaindustries.co.in
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? Yes
No. of times funds raised during the quarter 1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
There has been no Default occurred on repayment of Loans and Debt Securities during half year ended on September 30 2025


Financial Results — Other than Bank

Amount in (Lakhs)

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 01-04-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Revenue From Operations
Revenue from operations 17,014.96 17,014.96
Other income 35.38 35.38
Total Income 17,050.34 17,050.34
2 Expenses
(a) Cost of materials consumed 14,505.66 14,505.66
(b) Purchases of stock-in-trade 173.95 173.95
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (211.40) (211.40)
(d) Employee benefit expense 371.32 371.32
(e) Finance costs 54.27 54.27
(f) Depreciation and amortisation expense 247.99 247.99
(g) Other Expenses
1 Other expenses 1,284.89 1,284.89
Total other expenses 1,284.89 1,284.89
Total expenses 16,426.68 16,426.68
3 Profit before exceptional and extraordinary items and tax 623.66 623.66
4 Exceptional items 0.00 0.00
5 Profit before extraordinary items and tax 623.66 623.66
6 Extraordinary items 0.00 0.00
7 Profit before tax 623.66 623.66
8 Tax Expense
Current tax 165.09 165.09
Deferred tax 21.21 21.21
Total tax expenses 186.30 186.30
9 Net Profit Loss for the period from continuing operations 437.36 437.36
10 Profit (loss) from discontinuing operations before tax 0.00 0.00
11 Tax expense of discontinuing operations 0.00 0.00
12 Net profit (loss) from discontinuing operation after tax 0.00 0.00
13 Profit (loss) for period before minority interest 437.36 437.36
14 Share of profit (loss) of associates
15 Profit (loss) of minority interest
16 Net profit (Loss) for the period 437.36 437.36
17 Details of equity share capital
Paid-up equity share capital 2,153.12 2,153.12
Face value of equity share capital 10 10
18 Reserves excluding revaluation reserve
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 2.03 2.03
Diluted earnings (loss) per share from continuing and discontinued operations 2.03 2.03
20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio
23 Disclosure of notes on financial results Textual Information(1)


Text Block

Textual Information(1) 1) The above Standalone Financial Results which are published in accordance with Regulation 33 of the Securities and Exchange Board of India (Listing Obligations & Disclosure Requirements) Regulations, 2015 have been reviewed and recommended by the Audit Committee and have been approved by the Board of Directors at its Meeting held on November 13, 2025. 2) As per Accounting Standard 17 on “Reporting Segment” (AS 17), the Company has three reportable segments i.e. Wire Division, Cable & Conductor Division and PTS Accessories. Accordingly, the Company is submitting the segment reporting along with this Standalone Financial Results. 3) The accompanying financial results include the results for the half year ended March 31, 2025 being the balancing figure between the audited figures in respect of the full financial year and the unaudited year to date figures up to the first half year ended as on September 30, 2024. 4) Previous period figures have been re-grouped / re-classified wherever necessary, to conform to current period's classification in order to comply with the requirements of the amended Schedule III to the Companies Act, 2013 effective April 01, 2021. 5) Earning per shares are calculated on weighted average of the share capital outstanding during the year. Half year / Period EPS is not annualised. 6) As the company is listed on Emerge Platform of NSE, it has been exempted from the applicability of IND-AS as per the proviso to rule 4 of companies (Indian Accounting Standards) Rules, 2015. 7) The Financial results have been prepared in accordance with the accounting standard as notified under section 133 of the Companies Act 2013 (Act), read with the relevant rules made thereunder and other accounting principles generally accepted in India. 8) The results for the half year ended September 30, 2025 are available on the National Stock Exchange of India Limited website (www.nseindia.com) and also on the Company’s website (www.katariaindustries.co.in). 9) The Company is furnishing Standalone Financial Results only for the half year ended September 30, 2025 as it does not have any subsidiary, associate, or joint venture company. Accordingly, the requirement to present consolidated financial results does not arise. 10) The proceeds from the IPO is Rupees 5,457.02 Lakhs. The object & utilisation is given separately. Entire amount raised through IPO has been fully utilized on or before September 30, 2025.


Remarks

20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio


Cash flow statement — indirect

Amount in (Lakhs)

A Date of start of reporting period 01-04-2025
B Date of end of reporting period 30-09-2025
C Whether results are audited or unaudited
D Nature of report standalone or consolidated Standalone
1 Statement of cash flows
Cash flows from used in operating activities
Profit before extraordinary items and tax 623.66
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 42.51
Adjustments for depreciation and amortisation expense 247.99
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for share-based payments 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 0.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments to profit (loss) 290.50
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories 420.78
Adjustments for decrease (increase) in trade receivables (947.39)
Adjustments for decrease (increase) in other current assets 134.63
Adjustments for increase (decrease) in trade payables 196.20
Adjustments for increase (decrease) in other current liabilities 171.29
Adjustments for provisions 59.38
Total adjustments for working capital 34.89
Total adjustments for reconcile profit (loss) 325.39
Net cash flows from (used in) operations 949.05
Dividends received 0.00
Interest paid 0.00
Interest received (5.47)
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 142.23
Net cash flows from (used in) operating activities before extraordinary items 1,085.81
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) operating activities 1,085.81
4 Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property plant and equipment 624.53
Purchase of property plant and equipment 483.27
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 392.88
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 5.47
Income taxes paid (refund) 165.08
Other inflows (outflows) of cash 0.42
Proceeds from government grants 0.00
Net cash flows from (used in) investing activities before extraordinary items 374.95
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) investing activities 374.95
Cash flows from used in financing activities
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 0.00
Repayments of borrowings 1,417.49
Dividends paid 0.00
Interest paid 42.51
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities before extraordinary items (1,460.00)
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) financing activities (1,460.00)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 0.76
6 Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents 0.76
Cash and cash equivalents cash flow statement at beginning of period 8.97
Cash and cash equivalents cash flow statement at end of period 9.73


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 30-09-2025
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
Equity and liabilities
1 Shareholders' funds
Share capital 2,153.12
Reserves and surplus 9,195.01
Money received against share warrants
Total shareholders' funds 11,348.13
2 Share application money pending allotment 0.00
3 Deferred government grants
4 Minority interest
5 Non-current liabilities
Long-term borrowings 0.00
Deferred tax liabilities (net) 281.49
Foreign currency monetary item translation difference liability account
Other long-term liabilities
Long-term provisions 4.45
Total non-current liabilities 285.94
6 Current liabilities
Short-term borrowings 278.73
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises 173.62
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 562.92
Total Trade payable 736.54
Other current liabilities 356.34
Short-term provisions 115.46
Total current liabilities 1,487.07
Total equity and liabilities 13,121.14
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 3,972.33
Producing properties
Intangible assets 1.53
Preproducing properties
Property, Plant and Equipment capital work-in-progress 111.38
Intangible assets under development or work-in-progress
Total Property, Plant and Equipment and Intangible assets 4,085.24
ii Non-current investments 0.00
v Deferred tax assets (net)
vi Foreign currency monetary item translation difference asset account
vii Long-term loans and advances 0.00
viii Other non-current assets 187.98
Total non-current assets 4,273.22
Current assets
Current investments 30.19
Inventories 2,927.55
Trade receivables 4,035.39
Cash and cash equivalents 9.73
Bank balance other than cash and cash equivalents 0.36
Short-term loans and advances 1,440.10
Other current assets 404.60
Total current assets 8,847.92
Total assets 13,121.14
Disclosure of notes on assets and liabilities Textual Information(1)


Text Block

Textual Information(1) The cash flow statement has been prepared under the indirect method as set out in Accounting Standard


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-04-2025 01-04-2025
Date of end of reporting period 30-09-2025 30-09-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Segment A - Wire 11,822.49 11,822.49
2 Segment B - Cable & Conductor 4,639.33 4,639.33
3 Segment C - PTS 575.56 575.56
4 Unallocated 12.96 12.96
Total Segment Revenue 17,050.34 17,050.34
Less: Inter segment revenue 0.00 0.00
Revenue from operations 17,050.34 17,050.34
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Segment A - Wire 408.36 408.36
2 Segment B - Cable & Conductor 336.38 336.38
3 Segment C - PTS 25.60 25.60
4 Unallocated (92.42) (92.42)
Total Profit before tax 677.92 677.92
i. Finance cost 54.27 54.27
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax 623.65 623.65
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Segment A - Wire 11,138.14 11,138.14
2 Segment B - Cable & Conductor 1,185.50 1,185.50
3 Segment C - PTS 530.25 530.25
4 Unallocated 267.25 267.25
5 Segment A - Wire 11,138.14 11,138.14
6 Segment B - Cable & Conductor 1,185.50 1,185.50
7 Segment C - PTS 530.25 530.25
8 Unallocated 267.25 267.25
Total Segment Asset 13,121.14 13,121.14
Un-allocable Assets 0.00 0.00
Net Segment Asset 13,121.14 13,121.14
4 Segment Liabilities
Segment Liabilities
1 Segment A - Wire 667.13 667.13
2 Segment B - Cable & Conductor 455.15 455.15
3 Segment C - PTS 78.00 78.00
4 Unallocated 572.73 572.73
5 Segment A - Wire 667.13 667.13
6 Segment B - Cable & Conductor 455.15 455.15
7 Segment C - PTS 78.00 78.00
8 Unallocated 572.73 572.73
Total Segment Liabilities 1,773.01 1,773.01
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 1,773.01 1,773.01
Disclosure of notes on segments




Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)

Amount in (Lakhs)

Mode of Fund Raising Public Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 22-07-2024
Amount Raised 5,457.02
Report filed for Quarter ended 30-09-2025
Monitoring Agency Not Applicable
Monitoring Agency Name, if applicable
Is there a Deviation / Variation in use of funds raised Yes
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders Yes
If Yes, Date of shareholder Approval 09-01-2025
Explanation for the Deviation / Variation The Audit Committee and Board of Directors of the Company at their respective meetings held on Friday December 06 2024 had proposed to alter the terms of Objects of the Issue as referred to in the Prospectus by way of utilization of INR 175 Lakh towards purchase of i PIT Type Electric Heated Bight Annealing Furnace and ii 6T Capacity Bell Type Annealing Furnace which was originally meant for purchase of various machineries as mentioned in prospectus dated July 20 2024 The Members of the Company vide their Special Resolution passed through Postal Ballot on January 09 2025 approved the said deviation in Object of the Issue
Comments of the Audit Committee after review NA
Comments of the auditors, if any NA
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 Capital Expenditure for plant and machineries for purchase of various machineries as mentioned in prospectus dated July 20 2024 Capital Expenditure for plant and machineries for purchase of i PIT Type Electric Heated Bight Annealing Furnace and ii 6T Capacity Bell Type Annealing Furnace 175.00 175.00 175.00 0.00
2 Repayment of Debt NA 4,600.00 0.00 4,600.00 0.00
3 General corporate purposes NA 505.02 0.00 505.02 0.00
4 Issue related expenses NA 177.00 0.00 177.00 0.00


Signatory Details

Name of signatory Arun Kataria
Designation of person Managing Director
Place Ratlam
Date 13-11-2025


Amount in (Lakhs)

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 KATARIA INDUSTRIES LIMITED RATLAM WIRES PVT LTD Enterprise over which Directors exercise control Any other transaction Loan repaid 2,000.00 Not applicable 697.47 0.00 0.00
2 KATARIA INDUSTRIES LIMITED RATLAM WIRES PVT LTD Enterprise over which Directors exercise control Any other transaction Loan taken 2,000.00 Not applicable 697.47 0.00 0.00
3 KATARIA INDUSTRIES LIMITED RATLAM WIRES PVT LTD Enterprise over which Directors exercise control Interest paid 10% p.a. on running balance 1.34 0.00 0.00
4 KATARIA INDUSTRIES LIMITED RATLAM WIRES PVT LTD Enterprise over which Directors exercise control Loan 5,000.00 Not applicable 94.25 0.00 94.25 Loan 10.00 Repayable on demand Unsecured Business Usage
5 KATARIA INDUSTRIES LIMITED RATLAM WIRES PVT LTD Enterprise over which Directors exercise control Purchase of goods or services 300.00 Not applicable 54.30 0.00 0.00
6 KATARIA INDUSTRIES LIMITED Shree Hanuman Wind-Infra Private Limited Enterprise over which Directors exercise control Any other transaction Loan taken 2,000.00 Not applicable 1,282.00 0.00 16.30
7 KATARIA INDUSTRIES LIMITED Shree Hanuman Wind-Infra Private Limited Enterprise over which Directors exercise control Any other transaction Loan repaid 2,000.00 Not applicable 1,265.70 0.00 16.30
8 KATARIA INDUSTRIES LIMITED Shree Hanuman Wind-Infra Private Limited Enterprise over which Directors exercise control Interest paid 0.00 10% p.a. on running balance 1.93 0.00 0.00
9 KATARIA INDUSTRIES LIMITED Shree Hanuman Wind-Infra Private Limited Enterprise over which Directors exercise control Any other transaction Rent received 0.12 Not applicable 0.06 0.00 0.00
10 KATARIA INDUSTRIES LIMITED ARUN KATARIA Managing Director Remuneration As per Shareholders Approval 9.00 0.00 0.00
11 KATARIA INDUSTRIES LIMITED ANOOP KATARIA Whole-time Director & CFO Remuneration As per Shareholders Approval 9.00 0.00 0.00
12 KATARIA INDUSTRIES LIMITED RAKHI KATARIA Relative of Director Remuneration 16.80 As per Appointment Terms and Human Resource Policy 8.40 0.00 0.00
13 KATARIA INDUSTRIES LIMITED PANKAJ KATARIA Relative of Director Remuneration 16.80 As per Appointment Terms and Human Resource Policy 8.40 0.00 0.00
14 KATARIA INDUSTRIES LIMITED YASH KATARIA Relative of Director Remuneration 12.00 As per Appointment Terms and Human Resource Policy 6.00 0.00 0.00
15 KATARIA INDUSTRIES LIMITED HARSH KATARIA Relative of Director Remuneration 15.00 As per Appointment Terms and Human Resource Policy 7.50 0.00 0.00
16 KATARIA INDUSTRIES LIMITED SUNIL KATARIA NON EXECUTIVE DIRECTOR Any other transaction Sitting fees Rupees 2000 per Board/committee meeting 0.12 0.00 0.00
17 KATARIA INDUSTRIES LIMITED MUKESH JAIN INDEPENDENT DIRECTOR Any other transaction Sitting fees Rupees 2000 per Board/committee meeting 0.18 0.00 0.00
18 KATARIA INDUSTRIES LIMITED APURVA LUNAWAT INDEPENDENT DIRECTOR Any other transaction Sitting fees Rupees 2000 per Board/committee meeting 0.16 0.00 0.00
19 KATARIA INDUSTRIES LIMITED SHANU PATWA Company Secretary Remuneration As per Appointment Terms and Human Resource Policy 1.20 0.00 0.00
20 KATARIA INDUSTRIES LIMITED RATLAM WIRES PVT LTD Enterprise over which Directors exercise control Any other transaction Rent received 0.12 Not applicable 0.06 0.00 0.00
21 KATARIA INDUSTRIES LIMITED Kataria Infrastructure Corporation Enterprise over which Directors exercise control Any other transaction Rent received 0.12 Not applicable 0.06 0.00 0.00
22 KATARIA INDUSTRIES LIMITED PANNA RESOURCES PRIVATE LIMITED Enterprise over which Directors exercise control Any other transaction Rent received 0.12 Not applicable 0.06 0.00 0.00
23 KATARIA INDUSTRIES LIMITED HIMSAGAR REAL ESTATE AND TRADERS LIMITED LIABILITY PARTNERSHIP Enterprise over which Directors exercise control Any other transaction Rent received 0.12 Not applicable 0.06 0.00 0.00
24 KATARIA INDUSTRIES LIMITED UTKARSH LAND DEVELOPERS PRIVATE LIMITED Enterprise over which Directors exercise control Any other transaction Rent received 0.12 Not applicable 0.06 0.00 0.00
25 KATARIA INDUSTRIES LIMITED SONIC OVERSEAS (INDIA)PRIVATE LIMITED Enterprise over which Directors exercise control Any other transaction Rent received 0.12 Not applicable 0.06 0.00 0.00
Total value of transaction during the reporting period 4,144.84