General information about company |
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|---|---|
| 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-Apr-2024 |
| Date of end of financial year | 31-Mar-2025 |
| Date of board meeting when results were approved | 28-May-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 24-May-2025 |
| Description of presentation currency | INR (in Actuals) |
| Reporting Type | Half Yearly |
| Reporting Quarter | Yearly |
| Nature of report standalone or consolidated | Standalone |
| 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 | 28-May-2025 16:00:00 |
| End date and time of board meeting | 28-May-2025 16:45:00 |
| 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 |
| Whether the company has any related party? | No |
| Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? | No |
| (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 | 2023-12-26 |
| 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 financial year ended on March 31 2025 | |
Financial Results — Other than Bank |
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|---|---|---|---|
| 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 | Standalone | Standalone |
| 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 | 2093268000 | 3506074000 | |
| Other income | 6880000 | 13920000 | |
| Total Income | 2100148000 | 3519994000 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 1806658000 | 2941104000 |
| (b) | Purchases of stock-in-trade | 26779000 | 74168000 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | -21368000 | -10278000 |
| (d) | Employee benefit expense | 60755000 | 98648000 |
| (e) | Finance costs | 12477000 | 29882000 |
| (f) | Depreciation and amortisation expense | 30065000 | 53907000 |
| (g) | Other Expenses | ||
| 1 | Other Expenses | 112962000 | 199553000 |
| Total other expenses | 112962000 | 199553000 | |
| Total expenses | 2028328000 | 3386984000 | |
| 3 | Profit before exceptional and extraordinary items and tax | 71820000 | 133010000 |
| 4 | Exceptional items | 0 | 0 |
| 5 | Profit before extraordinary items and tax | 71820000 | 133010000 |
| 6 | Extraordinary items | 0 | 0 |
| 7 | Profit before tax | 71820000 | 133010000 |
| 8 | Tax Expense | ||
| Current tax | 19016000 | 29023000 | |
| Deferred tax | -3539000 | -5571000 | |
| Total tax expenses | 15477000 | 23452000 | |
| 9 | Net Profit Loss for the period from continuing operations | 56343000 | 109558000 |
| 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 | 56343000 | 109558000 |
| 14 | Share of profit (loss) of associates | ||
| 15 | Profit (loss) of minority interest | ||
| 16 | Net profit (Loss) for the period | 56343000 | 109558000 |
| 17 | Details of equity share capital | ||
| Paid-up equity share capital | 215312000 | 215312000 | |
| Face value of equity share capital | 10 | 10 | |
| 18 | Reserves excluding revaluation reserve | 875765000 | |
| 19 | Earnings per equity share | ||
| Basic earnings (loss) per share from continuing and discontinued operations | 6.09 | 5.09 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 6.09 | 5.09 | |
| 20 | Debt equity ratio | 0.0 | 0.0 |
| 21 | Debt service coverage ratio | 0.0 | 0.0 |
| 22 | Interest service coverage ratio | 0.0 | 0.0 |
| 23 | Disclosure of notes on financial results | Textual Information(1) | |
Text Block |
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| Textual Information(1) | 1 The above standalone financial results for the half year ended 31 March 2025 have been reviewed by the Audit Committee and taken on record and approved by the Board of Directors of the Company at their respective meetings held on May 28 2025 2 The above Financial Results have been prepared in accordance with the recognition and measurement principles laid down in applicable Accounting Standards as prescribed under Companies Act 2013 as amended read with relevant rules thereunder and in terms of Regulation 33 of the SEBI Listing Obligation and Disclosure Requirements Regulations 2015 3 As per Accounting Standard 17 on Reporting Segment AS 17 the company has three reportable segments ie Wire Division Cable and Conductor Division and PTS Accessories 4 As per MCA notification dated 16th February 2015 companies whose shares are listed on SME exchange as referred to Chapter IX of SEBI Issue of Capital and Disclosure Requirements Regulation 2018 are exempted from compulsory requirement of adoption of IND AS 5 Earning per shares are calculated on weighted average of the share capital outstanding during the year Half year or Period EPS is not annualised 6 The Company acquired the manufacturing division of Ratlam Wires Private Limited located at Ratlam through a slump sale transaction on October 22 2024 for a consideration of Rs 3063 Lakh The acquisition included both assets and liabilities of the division and the promoters or their relatives have an interest in the transaction 7 The Demands raised under Goods and Service Tax Act due to disallowance of input tax credit and mismatch in GST returns pertaining to FY 2017 18 to 2020 21 at Rs 241 Lacs in aggregate have not been provided for because appeals have been preferred against such orders after mandatory deposits which are subjudice 8 Previous years periods figure have been regrouped rearranged wherever necessary 9 The Company does not have any subsidiary or associate or joint venture company as on March 31 2025 10 Pursuant to the initial public offering of 5684400 equity shares of INR 10 each at the issue price of INR 96 Rupees Ninety Six Only per equity share ie at the premium of INR 86 Rupees Eighty Six Only per equity share aggregating to INR 545702400 Rupees Fifty Four Crore Fifty Seven Lacs Two Thousand Four Hundred Only the Company has allotted 5684400 equity shares to the successful applications on Monday July 22 2024 The Statement of Utilization of Issue proceeds is submitted separately | ||
Remarks |
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| 20 | Debt equity ratio | |
| 21 | Debt service coverage ratio | |
| 22 | Interest service coverage ratio | |
Cash flow statement — indirect |
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|---|---|---|---|---|
| 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 | Standalone | ||
| 1 | Statement of cash flows | |||
| Cash flows from used in operating activities | ||||
| Profit before extraordinary items and tax | 133010000 | |||
| 2 | Adjustments for reconcile profit (loss) | |||
| Adjustments to profit (loss) | ||||
| Adjustments for finance costs | 26474000 | |||
| Adjustments for depreciation and amortisation expense | 53907000 | |||
| 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 | -12054000 | |||
| 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 to profit (loss) | 68327000 | |||
| 3 | Adjustments for working capital | |||
| Adjustments for decrease (increase) in inventories | -188580000 | |||
| Adjustments for decrease (increase) in trade receivables | 98405000 | |||
| Adjustments for decrease (increase) in other current assets | -15056000 | |||
| Adjustments for increase (decrease) in trade payables | 19891000 | |||
| Adjustments for increase (decrease) in other current liabilities | -11690000 | |||
| Adjustments for provisions | -8025000 | |||
| Total adjustments for working capital | -105055000 | |||
| Total adjustments for reconcile profit (loss) | -36728000 | |||
| Net cash flows from (used in) operations | 96282000 | |||
| Dividends received | 0 | |||
| Interest paid | 0 | |||
| Interest received | 0 | |||
| Income taxes paid (refund) | 29024000 | |||
| Other inflows (outflows) of cash | 0 | |||
| Net cash flows from (used in) operating activities before extraordinary items | 67258000 | |||
| Proceeds from extraordinary items | 0 | |||
| Payment for extraordinary items | 0 | |||
| Net cash flows from (used in) operating activities | 67258000 | |||
| 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 | 0 | |||
| Purchase of property plant and equipment | 64735000 | |||
| Proceeds from sales of intangible assets | 0 | |||
| Purchase of intangible assets | 0 | |||
| Cash advances and loans made to other parties | 65185000 | |||
| Cash receipts from repayment of advances and loans made to other parties | 19100000 | |||
| 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 | 4404000 | |||
| Income taxes paid (refund) | 0 | |||
| Other inflows (outflows) of cash | 1682000 | |||
| Proceeds from government grants | 0 | |||
| Net cash flows from (used in) investing activities before extraordinary items | -104734000 | |||
| Proceeds from extraordinary items | 0 | |||
| Payment for extraordinary items | 0 | |||
| Net cash flows from (used in) investing activities | -104734000 | |||
| Cash flows from used in financing activities | ||||
| Proceeds from issuing shares | 528329000 | |||
| Proceeds from issuing other equity instruments | 0 | |||
| Proceeds from issuing debentures notes bonds etc | 0 | |||
| Proceeds from borrowings | 0 | |||
| Repayments of borrowings | 464089000 | |||
| Dividends paid | 0 | |||
| Interest paid | 26474000 | |||
| Income taxes paid (refund) | 0 | |||
| Other inflows (outflows) of cash | 0 | |||
| Net cash flows from (used in) financing activities before extraordinary items | 37766000 | |||
| Proceeds from extraordinary items | 0 | |||
| Payment for extraordinary items | 0 | |||
| Net cash flows from (used in) financing activities | 37766000 | |||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 290000 | |||
| 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 | 290000 | |||
| Cash and cash equivalents cash flow statement at beginning of period | 607000 | |||
| Cash and cash equivalents cash flow statement at end of period | 897000 | |||
Statement of Asset and Liabilities |
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|---|---|---|---|
| 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 | Standalone | ||
| Equity and liabilities | |||
| 1 | Shareholders' funds | ||
| Share capital | 215312000 | ||
| Reserves and surplus | 875765000 | ||
| Money received against share warrants | 0 | ||
| Total shareholders' funds | 1091077000 | ||
| 2 | Share application money pending allotment | 0 | |
| 3 | Deferred government grants | 0 | |
| 4 | Minority interest | ||
| 5 | Non-current liabilities | ||
| Long-term borrowings | 0 | ||
| Deferred tax liabilities (net) | 26027000 | ||
| Foreign currency monetary item translation difference liability account | 0 | ||
| Other long-term liabilities | 0 | ||
| Long-term provisions | 142000 | ||
| Total non-current liabilities | 26169000 | ||
| 6 | Current liabilities | ||
| Short-term borrowings | 169622000 | ||
| Trade Payables | |||
| (A) Total outstanding dues of micro enterprises and small enterprises | 34952000 | ||
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 19082000 | ||
| Total Trade payable | 54034000 | ||
| Other current liabilities | 18505000 | ||
| Short-term provisions | 5608000 | ||
| Total current liabilities | 247769000 | ||
| Total equity and liabilities | 1365015000 | ||
| Assets | |||
| 1 | Non-current assets | ||
| i | Property, Plant and Equipment and Intangible assets | ||
| Property, Plant and Equipment | 423064000 | ||
| Producing properties | |||
| Intangible assets | 223000 | Preproducing properties | |
| Property, Plant and Equipment capital work-in-progress | 3391000 | ||
| Intangible assets under development or work-in-progress | |||
| Total Property, Plant and Equipment and Intangible assets | 426678000 | ||
| ii | Non-current investments | 0 | |
| v | Deferred tax assets (net) | ||
| vi | Foreign currency monetary item translation difference asset account | ||
| vii | Long-term loans and advances | 0 | |
| viii | Other non-current assets | 33783000 | |
| Total non-current assets | 460461000 | ||
| Current assets | |||
| Current investments | 3019000 | ||
| Inventories | 334833000 | ||
| Trade receivables | 308800000 | ||
| Cash and cash equivalents | 897000 | ||
| Bank balance other than cash and cash equivalents | 8593000 | ||
| Short-term loans and advances | 183298000 | ||
| Other current assets | 65114000 | ||
| Total current assets | 904554000 | ||
| Total assets | 1365015000 | ||
| Disclosure of notes on assets and liabilities | |||
Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results |
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| 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 | Standalone | Standalone | |||||
| 1 | Segment Revenue (Income) | ||||||
| (net sale/income from each segment should be disclosed) | |||||||
| 1 | Segment A - Wire | 1439076000 | 2325944000 | ||||
| 2 | Segment B - Cable & Conductor | 613039000 | 1097247000 | ||||
| 3 | Segment C - PTS | 43010000 | 90718000 | ||||
| 4 | Unallocated | 5023000 | 6085000 | ||||
| Total Segment Revenue | 2100148000 | 3519994000 | |||||
| Less: Inter segment revenue | 0 | 0 | |||||
| Revenue from operations | 2100148000 | 3519994000 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Segment A - Wire | 27994000 | 59364000 | ||||
| 2 | Segment B - Cable & Conductor | 61276000 | 113840000 | ||||
| 3 | Segment C - PTS | 2206000 | 2249000 | ||||
| 4 | Unallocated | -7178000 | -12563000 | ||||
| Total Profit before tax | 84298000 | 162890000 | |||||
| i. Finance cost | 12477000 | 29882000 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | 0 | 0 | |||||
| Profit before tax | 71821000 | 133008000 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Segment A - Wire | 1190039000 | 1190039000 | ||||
| 2 | Segment B - Cable & Conductor | 103502000 | 103502000 | ||||
| 3 | Segment C - PTS | 64268000 | 64268000 | ||||
| 4 | Unallocated | 6175000 | 6175000 | ||||
| Total Segment Asset | 1363984000 | 1363984000 | |||||
| Un-allocable Assets | 0 | 0 | |||||
| Net Segment Asset | 1363984000 | 1363984000 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Segment A - Wire | 184041000 | 184041000 | ||||
| 2 | Segment B - Cable & Conductor | 50859000 | 50859000 | ||||
| 3 | Segment C - PTS | 9336000 | 9336000 | ||||
| 4 | Unallocated | 29702000 | 29702000 | ||||
| Total Segment Liabilities | 273938000 | 273938000 | |||||
| Un-allocable Liabilities | 0 | 0 | |||||
| Net Segment Liabilities | 273938000 | 273938000 | |||||
| Disclosure of notes on segments | |||||||
Details of Impact of Audit Qualification |
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|---|---|
| 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 | Ashok Kumar Agrawal and Associates | Yes | 31-Jul-2027 | ||
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Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1) |
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|---|---|
| Mode of Fund Raising | Public Issues |
| Description of mode of fund raising (Applicable in case of others is selected) | |
| Date of Raising Funds | 22-Jul-2024 |
| Amount Raised | 5457000 |
| Report filed for Quarter ended | 31-Mar-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-Jan-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 | 175000 | 175000 | 35000 | 0 | |
| 2 | Repayment of Debt | NA | 4600000 | 0 | 4600000 | 0 | |
| 3 | General corporate purposes | NA | 505000 | 0 | 505000 | 0 | |
| 4 | Issue related expenses | NA | 177000 | 0 | 177000 | 0 |
Signatory Details |
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|---|---|
| Name of signatory | Arun Kataria |
| Designation of person | Managing Director |
| Place | Ratlam |
| Date | 28-May-2025 |
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 | |||||||||||||
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| 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) | ||||||||||
| Total value of transaction during the reporting period | |||||||||||||||||||||||||