INTEGRATED FILING — Other than Banks



General information about company

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-Apr-2024
Date of end of financial year 31-Mar-2025
Date of board meeting when results were approved 23-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 15-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 Single segment
Description of single segment Manufacturing of Bio Diesel
Start date and time of board meeting 23-May-2025   16:05:00
End date and time of board meeting 23-May-2025   18:30:00
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


Financial Results — Other than Bank
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 Revenue From Operations
Revenue from operations 913405000 2880983000
Other income 3850000 7509000
Total Income 917255000 2888492000
2 Expenses
(a) Cost of materials consumed 823601000 2324072000
(b) Purchases of stock-in-trade 321451000 351825000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -401276000 -436250000
(d) Employee benefit expense 25946000 47019000
(e) Finance costs 36598000 77331000
(f) Depreciation and amortisation expense 76917000 152576000
(g) Other Expenses
1 Manufacturing Expenses 29687000 63963000
2 Operating and Other Expenses 49872000 105482000
Total other expenses 79559000 169445000
Total expenses 962796000 2686018000
3 Profit before exceptional and extraordinary items and tax -45541000 202474000
4 Exceptional items 0 0
5 Profit before extraordinary items and tax -45541000 202474000
6 Extraordinary items 0 0
7 Profit before tax -45541000 202474000
8 Tax Expense
Current tax -4975000 65074000
Deferred tax -6356000 -6734000
Total tax expenses -11331000 58340000
9 Net Profit Loss for the period from continuing operations -34210000 144134000
10 Profit (loss) from discontinuing operations before tax 0 0
11 Tax expense of discontinuing operations 0 0
12 Net profit (loss) from discontinuing operation after tax 0 0
13 Profit (loss) for period before minority interest -34210000 144134000
14 Share of profit (loss) of associates 0 0
15 Profit (loss) of minority interest 0 0
16 Net profit (Loss) for the period -34210000 144134000
17 Details of equity share capital
Paid-up equity share capital 102791000 102791000
Face value of equity share capital 10 10
18 Reserves excluding revaluation reserve 0
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations -3.4 13.96
Diluted earnings (loss) per share from continuing and discontinued operations -3.4 13.96
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 consolidated financial results for the half year and year ended on March 31 2025 of Kotyark Industries Limited the Company or holding company and its subsidiaries holding company and subsidiaries together referred to as Group for the half year and year ended on March 31 2025 have been reviewed and recommended by the audit committee and approved by the Board of Directors at their respective meetings held on May 23 2025. The statutory auditors have carried out audit of the same and expressed an unmodified opinion. 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 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 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 LODR Regulations 2015 read with other relevant rules and circulars issued thereunder. 3. During the year the subsidiary company viz Kotyark Bio Specialities Limited has issued a)On January 07 2025 1190000 0.01 percent Unsecured Complusory Convertible Debenture of RS. 100 each for an aggregate consideration of Rs. 1190 lakhs under preferential basis through private placement. b) On January 16 2025 70,000 0.01 percent Unsecured Complusory Convertible Debenture of Rs. 100 each for an aggregate consideration of Rs. 70 lakhs under preferential basis through private placement. 4.The Group is engaged primarily in the business of manufacturing of bio-diesel and all its operation are in India only. Accordingly there is no separate reportable segment as per AS 17 on Segment Reporting in respect of the Group. 5.The Figures for the half year ended March 31 2024 and March 31 2025 are the balancing figures between audited figures in respect of year ended March 31 2024 and March 31 2025 and unaudited figures for the half year ended September 30 2023 and September 30 2024. 6.(i) The Board of Directors of Parent Company at its meeting held on October 29 2024 has declared an interim dividend of Rs.7.50 per equity share. (ii) The Board of Directors at its meeting held on May 23 2025 has proposed a final dividend of Rs.1.00 per equity share on face value of Rs.10 per equity share for the Financial Year 2024_25. This payment is subject to approval by shareholders in the ensuing Annual General Meeting of the Parent Company 7.Audited Statement of Assets and liabilities and Statement of Cash Flow are attached as Annexure A and Annexure B respectively. 8.Previous year’s or period's figures have been regrouped or reclassified wherever necessary.


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


Cash flow statement — indirect
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
1 Statement of cash flows
Cash flows from used in operating activities
Profit before extraordinary items and tax 202474000
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 75271000
Adjustments for depreciation and amortisation expense 152587000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for share-based payments 0
Other adjustments for which cash effects are investing or financing cash flow 0
Other adjustments to reconcile profit (loss) -98000
Other adjustments for non-cash items -3530000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments to profit (loss) 224230000
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories -437383000
Adjustments for decrease (increase) in trade receivables 248217000
Adjustments for decrease (increase) in other current assets -2381000
Adjustments for increase (decrease) in trade payables 122948000
Adjustments for increase (decrease) in other current liabilities 11790000
Adjustments for provisions -1879000
Total adjustments for working capital -58688000
Total adjustments for reconcile profit (loss) 165542000
Net cash flows from (used in) operations 368016000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 58819000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities before extraordinary items 309197000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) operating activities 309197000
4 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 9500000
Purchase of property plant and equipment 143907000
Proceeds from sales of intangible assets 0
Purchase of intangible 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 98000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Proceeds from government grants 0
Net cash flows from (used in) investing activities before extraordinary items -134309000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) investing activities -134309000
Cash flows from used in financing activities
Proceeds from issuing shares 0
Proceeds from issuing other equity instruments 0
Proceeds from issuing debentures notes bonds etc 126000000
Proceeds from borrowings 0
Repayments of borrowings 118245000
Dividends paid 154187000
Interest paid 75271000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities before extraordinary items -221703000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) financing activities -221703000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -46815000
6 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 -46815000
Cash and cash equivalents cash flow statement at beginning of period 50460000
Cash and cash equivalents cash flow statement at end of period 3645000


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
Equity and liabilities
1 Shareholders' funds
Share capital 102791000
Reserves and surplus 1327754000
Money received against share warrants 0
Total shareholders' funds 1430545000
2 Share application money pending allotment 0
3 Deferred government grants 0
4 Minority interest 857000
5 Non-current liabilities
Long-term borrowings 292702000
Deferred tax liabilities (net) 0
Foreign currency monetary item translation difference liability account 0
Other long-term liabilities 0
Long-term provisions 6050000
Total non-current liabilities 298752000
6 Current liabilities
Short-term borrowings 395952000
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises 0
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 122949000
Total Trade payable 122949000
Other current liabilities 37048000
Short-term provisions 63375000
Total current liabilities 619324000
Total equity and liabilities 2349478000
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 671837000
Producing properties 0
Intangible assets 0
Preproducing properties 0
Property, Plant and Equipment capital work-in-progress 129147000
Intangible assets under development or work-in-progress 0
Total Property, Plant and Equipment and Intangible assets 800984000
ii Non-current investments 0
v Deferred tax assets (net) 2152000
vi Foreign currency monetary item translation difference asset account 0
vii Long-term loans and advances 0
viii Other non-current assets 44472000
Total non-current assets 847608000
Current assets
Current investments 0
Inventories 1283116000
Trade receivables 96157000
Cash and cash equivalents 3645000
Bank balance other than cash and cash equivalents 0
Short-term loans and advances 33191000
Other current assets 85761000
Total current assets 1501870000
Total assets 2349478000
Disclosure of notes on assets and liabilities


Format for Reporting Segment 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 results 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)
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




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 Manubhai & Shah LLP Yes 29-Feb-2028


Financial details
Sr. Particulars Audited Figures (as reported before adjusting for qualifications) Adjusted Figures (audited figures after adjusting for qualifications)
1 Turnover / Total income
2 Total Expenditure
3 Net Profit/(Loss)
4 Earnings Per Share
5 Total Assets
6 Total Liabilities
7 Net Worth


Signatories details

Name of CEO / Managing director
Name of CFO
Name of audit committee chairman
Name of statutory auditor
Name of other signatory, if any, with designation
Place
Date