KESORAMIND2023-10-012023-12-31 KESORAMIND2023-10-012023-12-31 KESORAMIND2023-10-012023-12-31in-bse-fin:OneOperatingExpenses01Member KESORAMIND2023-10-012023-12-31in-bse-fin:OneOperatingExpenses02Member KESORAMIND2023-10-012023-12-31in-bse-fin:OneOperatingExpenses03Member KESORAMIND2023-10-012023-12-31in-bse-fin:FourOperatingExpenses01Member KESORAMIND2023-10-012023-12-31in-bse-fin:FourOperatingExpenses02Member KESORAMIND2023-10-012023-12-31in-bse-fin:FourOperatingExpenses03Member KESORAMIND2023-12-31 KESORAMIND2023-10-012023-12-31in-bse-fin:OneReportableSegmentRevenue01Member KESORAMIND2023-10-012023-12-31in-bse-fin:OneReportableSegmentRevenue02Member KESORAMIND2023-10-012023-12-31in-bse-fin:FourReportableSegmentRevenue01Member KESORAMIND2023-10-012023-12-31in-bse-fin:FourReportableSegmentRevenue02Member KESORAMIND2023-10-012023-12-31in-bse-fin:OneReportableSegmentResults01Member KESORAMIND2023-10-012023-12-31in-bse-fin:OneReportableSegmentResults02Member KESORAMIND2023-10-012023-12-31in-bse-fin:FourReportableSegmentResults01Member KESORAMIND2023-10-012023-12-31in-bse-fin:FourReportableSegmentResults02Member KESORAMIND2023-10-012023-12-31in-bse-fin:OneReportableSegmentAssets01Member KESORAMIND2023-10-012023-12-31in-bse-fin:OneReportableSegmentAssets02Member KESORAMIND2023-10-012023-12-31in-bse-fin:OneReportableSegmentLiabilities01Member KESORAMIND2023-12-31in-bse-fin:OneReportableSegmentLiabilities01Member KESORAMIND2023-10-012023-12-31in-bse-fin:OneReportableSegmentLiabilities02Member KESORAMIND2023-12-31in-bse-fin:OneReportableSegmentLiabilities02Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 502937 KESORAMIND NOTLISTED Kesoram Industries Limited Equity 2023-04-01 2024-03-31 2024-01-15 2024-01-03 INR Crores Third quarter 14:45:00 15:25:00 2024-01-15 2024-01-15 Not applicable Multi segment 2023-10-01 2023-12-31 Unaudited Consolidated 9606500000.00 98300000.00 9704800000.00 1291200000.00 0.00 -458400000.00 560300000.00 1297500000.00 331300000.00 7195900000.00 10217800000.00 -513000000.00 0.00 -513000000.00 0.00 -24400000.00 -24400000.00 0.00 -488600000.00 0.00 0.00 0.00 0.00 -488600000.00 -5200000.00 -493800000.00 0.00 0.00 0.00 0.00 3106600000.00 10 -1.57 -1.57 0.00 0.00 -1.57 -1.57 0.06 0.01 0.01 1. As on December 31, 2023, 16,035 numbers of secured Listed Non-Convertible Debentures of the Company were outstanding, having a book value of Rs. 1,644.31 Crore. These are secured by way of first pari passu charge on all property, plant and equipment, moveable assets (non-current and current), intangible assets of the Company and additionally secured by shares of the Promoters and guarantees to the extent of the underlying value of the shares. The security cover as on December 31, 2023 is 1.70 times of the principal amount of the said secured Non-Convertible Debentures based on the Company’s assets. 2. The Board of Directors (“the Board ) of the Company at its meeting held on, November 30, 2023 has approved a Scheme of Arrangement (“the Proposed Scheme”) under Sections 230-232 of the Companies Act, 2013 between Kesoram Industries Limited (“Company”) and UltraTech Cement Limited (“the Resulting Company”) with the Appointed Date being April 1, 2024. The Proposed Scheme involves demerger of the cement business from the Company and is subject to the shareholders and various regulatory approvals. Pending such approvals, no effect of the Proposed Scheme has been considered in the books of account. 3. Share of profit or loss, from the joint venture, is Nil for all the periods presented in consolidated financial results. 4. The Code on Social Security, 2020 ( the Code ) has been enacted, which may impact the employee related contributions made by the Group. The effective date from which the changes are applicable is yet to be notified. The Ministry of Labour and Employment (‘the Ministry’) has released draft rules for the Code on November 13, 2020. The Group will complete its evaluation and will give appropriate impact in its financial results in the period in which the Code becomes effective and the related rules are published. 5. The unaudited financial results for the quarter and nine months ended December 31, 2023 ( the financial results ) comprise the standalone results of Kesoram Industries Limited ( the Company ) and the consolidated results of the Company including its wholly owned subsidiary (collectively referred to as 'the Group') and joint venture. These financial results have been prepared in accordance with Indian Accounting Standards ( Ind AS ) notified under Section 133 of the Companies Act 2013 ( the Act ) read with the Companies (Indian Accounting Standards) Rules, 2015 (as amended). 6. Figures for the previous period have been regrouped/ reclassified wherever necessary to conform to current period's classification.The impact of such regrouping/reclassification is not material to the financial statement. 7. The unaudited standalone and consolidated financial results for the quarter and nine months ended December 31, 2023 have been reviewed by the Audit Committee and recommended for adoption to the Board of Directors. The Board has considered and approved the same at its meeting held on January 15, 2024. The standalone and consolidated financial results have been subjected to limited review by the statutory auditors of the Company as required under Regulation 33 and Regulation 52 read with Regulation 63(2) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 ( Listing Regulations ). The statutory auditors have expressed an unmodified conclusion on these unaudited standalone and consolidated financial results. Multi segment 2023-04-01 2023-12-31 Unaudited Consolidated 29133200000.00 286600000.00 29419800000.00 3785700000.00 0.00 -452400000.00 1621400000.00 3646200000.00 968800000.00 21424400000.00 30994100000.00 -1574300000.00 0.00 -1574300000.00 0.00 -177600000.00 -177600000.00 0.00 -1396700000.00 0.00 0.00 0.00 0.00 -1396700000.00 -10300000.00 -1407000000.00 0.00 0.00 0.00 0.00 3106600000.00 10 -4.50 -4.50 0.00 0.00 -4.50 -4.50 0.06 0.01 0.01 Other Expenses 817700000.00 Packing and carriage 2734600000.00 Power and fuel 3643600000.00 Other Expenses 2395200000.00 Packing and carriage 8286300000.00 Power and fuel 10742900000.00 Cement 8942400000.00 Rayon, transparent paper and chemicals 664100000.00 Cement 27368600000.00 Rayon, transparent paper and chemicals 1764600000.00 9606500000.00 29133200000.00 0.00 0.00 9606500000.00 29133200000.00 Cement 801700000.00 Rayon, transparent paper and chemicals -17200000.00 Cement 2351800000.00 Rayon, transparent paper and chemicals -279900000.00 784500000.00 2071900000.00 1297500000.00 3646200000.00 -513000000.00 -1574300000.00 Cement 28231000000.00 Rayon, transparent paper and chemicals 5569500000.00 33800500000.00 Cement 27357200000.00 Rayon, transparent paper and chemicals 3118400000.00 30475600000.00 -6800000.00 -15000000.00 -1600000.00 -4700000.00