| Scrip code | 000000 |
|---|---|
| NSE Symbol | KOTYARK |
| MSEI Symbol | NOTLISTED |
| ISIN | INE0J0B01017 |
| Name of Company | KOTYARK 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 | 06-11-2025 |
| 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 | Consolidated |
| 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 | Single segment |
| Description of single segment | Manufacturing of Bio Diesel |
| Start date and time of board meeting | 13-11-2025 16:50:00 |
| End date and time of board meeting | 13-11-2025 19:45:00 |
| 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 |
| 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 | Consolidated | Consolidated |
| 1 | Revenue From Operations | ||
| Revenue from operations | 14,732.45 | 14,732.45 | |
| Other income | 7.26 | 7.26 | |
| Total Income | 14,739.71 | 14,739.71 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 10,120.59 | 10,120.59 |
| (b) | Purchases of stock-in-trade | 576.77 | 576.77 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 1,007.91 | 1,007.91 |
| (d) | Employee benefit expense | 237.03 | 237.03 |
| (e) | Finance costs | 342.59 | 342.59 |
| (f) | Depreciation and amortisation expense | 639.84 | 639.84 |
| (g) | Other Expenses | ||
| 1 | Manufacturing Expenses | 298.26 | 298.26 |
| 2 | Operating and Other Expenses | 624.42 | 624.42 |
| Total other expenses | 922.68 | 922.68 | |
| Total expenses | 13,847.41 | 13,847.41 | |
| 3 | Profit before exceptional and extraordinary items and tax | 892.30 | 892.30 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Profit before extraordinary items and tax | 892.30 | 892.30 |
| 6 | Extraordinary items | 0.00 | 0.00 |
| 7 | Profit before tax | 892.30 | 892.30 |
| 8 | Tax Expense | ||
| Current tax | 277.00 | 277.00 | |
| Deferred tax | (49.43) | (49.43) | |
| Total tax expenses | 227.57 | 227.57 | |
| 9 | Net Profit Loss for the period from continuing operations | 664.73 | 664.73 |
| 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 | 664.73 | 664.73 |
| 14 | Share of profit (loss) of associates | 0.00 | 0.00 |
| 15 | Profit (loss) of minority interest | 0.00 | 0.00 |
| 16 | Net profit (Loss) for the period | 664.73 | 664.73 |
| 17 | Details of equity share capital | ||
| Paid-up equity share capital | 1,027.91 | 1,027.91 | |
| 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 | 5.97 | 5.97 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 5.97 | 5.97 | |
| 20 | Debt equity ratio | 0.00 | 0.00 |
| 21 | Debt service coverage ratio | 0.00 | 0.00 |
| 22 | Interest service coverage ratio | 0.00 | 0.00 |
| 23 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | Notes attached to Unaudited Consolidated Financial Results for the Half Year Ended September 30, 2025 1. The above consolidated financial results of the Company (the Statement) have been reviewed by the Audit Committee and subsequently approved by the Board of Directors of the Company at its Meeting held on November 13,2025 and have been subjected to limited review by the statutory auditors of the company on which the auditors have expressed an unmodified conclusion. 2. The Consolidated financial results has been prepared in accordance with recognition and measurement principles laid down in the Accounting Standard as prescribed under section 133 of the Companies Act, 2013 ('the Act') read with the Companies (Accounting Standards) Rules, 2021, as amended from time to time and the provisions of the Companies Act 2013, as applicable and guidelines issued by the Securities and Exchange Board of India (SEBI) and other recognised accounting principles and policies generally accepted in India to the extent possible. The Financial Results of subsidiaries have been considered for consolidated financial results of the Group by combining like items of income and expenses and eliminating intragroup income and expenses. These Consolidated financial results are presented in accordance with the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 read with other relevant rules and circulars issued thereunder. 3. The group is engaged primarily in the business of manufacturing bio-diesel and all its operations are in India only. Accordingly, there is no separate reportable segment as per AS 17 on 'Segment Reporting' in respect of the Company. 4. (a) The Parent Company has manufacturing facilities located at Padgol (Gujarat) and Swaroopganj (Rajasthan). The Parent Company’s registration with the Bio-Fuel Authority, Government of Rajasthan, was valid up to July 31, 2022. The Parent Company applied for renewal on July 6, 2022.As the renewal was delayed, the Company filed a writ petition before the Hon’ble Rajasthan High Court. The Hon’ble Court directed the Parent Company to remove certain deficiencies and file a fresh application within one week, and further directed the authorities to take a decision within three weeks. The Parent Company complied with these directions and submitted all required documents within the stipulated time. Despite such compliance, the renewal was not granted, and the matter remained pending. Consequently, the Company filed another writ petition before the Hon’ble Rajasthan High Court. (b) During the pendency of this petition, on July 2, 2025, a team of officials, including a Hon’ble Minister, inspected the Swaroopganj unit, seized four storage tanks containing raw material (Veg Ester) aggregating to 6,84,000 Litre (valued at Rs. 615.00 lakhs), and initiated criminal proceedings against one of the Directors of the Parent Company. The Parent Company approached the Hon’ble Rajasthan High Court, which, vide order dated August 26, 2025, permitted continuation of operations for fulfilment of supply commitments to Oil Marketing Companies (OMCs). The director of the Parent Company also filed Writ petition to quash the criminal proceeding and the Hon. Rajasthan High Court vide order dated August 06, 2025 stayed the criminal proceeding. Thus Parent Company continues to operate its Swaroopganj unit and supply to OMCs in compliance with applicable laws. (c) The value of the seized raw material continues to be reflected as inventory in the accompanying financial statements, as the management is confident of its release and subsequent utilization in the normal course of production. The management confirms represented that there has been no loss of production or disruption in supplies and remains confident of a favourable outcome in the matter. 5. The Figures for the half year ended March 31, 2025 are the balancing figures between audited figures in respect of year ended March 31, 2025 and unaudited figures for the half year ended September 30, 2024. 6. Unaudited Statement of Assets and liabilities and Statement of Cash Flow are attached as Annexure A and Annexure B respectively. 7. Previous year's/period's figures have been regrouped / reclassified wherever necessary. |
|---|
| 20 | Debt equity ratio | |
|---|---|---|
| 21 | Debt service coverage ratio | |
| 22 | Interest service coverage ratio |
| 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 | Consolidated |
| 1 | Statement of cash flows | |
| Cash flows from used in operating activities | ||
| Profit before extraordinary items and tax | 892.30 | |
| 2 | Adjustments for reconcile profit (loss) | |
| Adjustments to profit (loss) | ||
| Adjustments for finance costs | 339.10 | |
| Adjustments for depreciation and amortisation expense | 639.84 | |
| 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) | (0.52) | |
| 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) | 978.42 | |
| 3 | Adjustments for working capital | |
| Adjustments for decrease (increase) in inventories | 1,027.38 | |
| Adjustments for decrease (increase) in trade receivables | (1,882.03) | |
| Adjustments for decrease (increase) in other current assets | (805.53) | |
| Adjustments for increase (decrease) in trade payables | (801.92) | |
| Adjustments for increase (decrease) in other current liabilities | 125.55 | |
| Adjustments for provisions | 9.83 | |
| Total adjustments for working capital | (2,326.72) | |
| Total adjustments for reconcile profit (loss) | (1,348.30) | |
| Net cash flows from (used in) operations | (456.00) | |
| Dividends received | 0.00 | |
| Interest paid | 0.00 | |
| Interest received | 0.00 | |
| Income taxes paid (refund) | 216.34 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) operating activities before extraordinary items | (672.34) | |
| Proceeds from extraordinary items | 0.00 | |
| Payment for extraordinary items | 0.00 | |
| Net cash flows from (used in) operating activities | (672.34) | |
| 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 | 5.50 | |
| Purchase of property plant and equipment | 56.54 | |
| 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 | 0.00 | |
| 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 | 0.38 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | 0.00 | |
| Proceeds from government grants | 0.00 | |
| Net cash flows from (used in) investing activities before extraordinary items | (50.66) | |
| Proceeds from extraordinary items | 0.00 | |
| Payment for extraordinary items | 0.00 | |
| Net cash flows from (used in) investing activities | (50.66) | |
| 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 | 1,182.98 | |
| Repayments of borrowings | 0.00 | |
| Dividends paid | 0.00 | |
| Interest paid | 339.10 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) financing activities before extraordinary items | 843.88 | |
| Proceeds from extraordinary items | 0.00 | |
| Payment for extraordinary items | 0.00 | |
| Net cash flows from (used in) financing activities | 843.88 | |
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 120.88 | |
| 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 | 120.88 | |
| Cash and cash equivalents cash flow statement at beginning of period | 36.45 | |
| Cash and cash equivalents cash flow statement at end of period | 157.33 | |
| 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 | Consolidated | ||
| Equity and liabilities | |||
| 1 | Shareholders' funds | ||
| Share capital | 1,027.91 | ||
| Reserves and surplus | 13,891.48 | ||
| Money received against share warrants | 0.00 | ||
| Total shareholders' funds | 14,919.39 | ||
| 2 | Share application money pending allotment | 0.00 | |
| 3 | Deferred government grants | ||
| 4 | Minority interest | 5936000 | |
| 5 | Non-current liabilities | ||
| Long-term borrowings | 3,252.86 | ||
| Deferred tax liabilities (net) | 0.00 | ||
| Foreign currency monetary item translation difference liability account | |||
| Other long-term liabilities | |||
| Long-term provisions | 68.75 | ||
| Total non-current liabilities | 3,321.61 | ||
| 6 | Current liabilities | ||
| Short-term borrowings | 4,816.66 | ||
| Trade Payables | |||
| (A) Total outstanding dues of micro enterprises and small enterprises | 0.00 | ||
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 427.56 | ||
| Total Trade payable | 427.56 | ||
| Other current liabilities | 496.03 | ||
| Short-term provisions | 695.99 | ||
| Total current liabilities | 6,436.24 | ||
| Total equity and liabilities | 24,736.60 | ||
| Assets | |||
| 1 | Non-current assets | ||
| i | Property, Plant and Equipment and Intangible assets | ||
| Property, Plant and Equipment | 6,095.47 | ||
| Producing properties | |||
| Intangible assets | 0.00 | Preproducing properties | 0.00 |
| Property, Plant and Equipment capital work-in-progress | 1,325.71 | ||
| Intangible assets under development or work-in-progress | 0.00 | ||
| Total Property, Plant and Equipment and Intangible assets | 7,421.18 | ||
| ii | Non-current investments | 0.00 | |
| v | Deferred tax assets (net) | 70.95 | |
| vi | Foreign currency monetary item translation difference asset account | ||
| vii | Long-term loans and advances | 58.41 | |
| viii | Other non-current assets | 610.40 | |
| Total non-current assets | 8,160.94 | ||
| Current assets | |||
| Current investments | 0.00 | ||
| Inventories | 11,803.78 | ||
| Trade receivables | 2,843.60 | ||
| Cash and cash equivalents | 157.33 | ||
| Bank balance other than cash and cash equivalents | 0.00 | ||
| Short-term loans and advances | 796.24 | ||
| Other current assets | 974.71 | ||
| Total current assets | 16,575.66 | ||
| Total assets | 24,736.60 | ||
| Disclosure of notes on assets and liabilities | |||
| 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 | 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 | |||||||
| Net Segment Asset | |||||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| Total Segment Liabilities | |||||||
| Un-allocable Liabilities | |||||||
| Net Segment Liabilities | |||||||
| Disclosure of notes on segments | |||||||
| Whether results are audited or unaudited | Unaudited |
|---|---|
| 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 | MANUBHAI & SHAH LLP | Yes | 28-02-2028 | ||
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