KESORAMIND2024-07-012024-09-30 KESORAMIND2024-07-012024-09-30 KESORAMIND2024-07-012024-09-30in-bse-fin:OneOperatingExpenses01Member KESORAMIND2024-07-012024-09-30in-bse-fin:OneOperatingExpenses02Member KESORAMIND2024-07-012024-09-30in-bse-fin:OneOperatingExpenses03Member KESORAMIND2024-07-012024-09-30in-bse-fin:FourOperatingExpenses01Member KESORAMIND2024-07-012024-09-30in-bse-fin:FourOperatingExpenses02Member KESORAMIND2024-07-012024-09-30in-bse-fin:FourOperatingExpenses03Member KESORAMIND2024-09-30 KESORAMIND2024-07-012024-09-30in-bse-fin:OneReportableSegmentRevenue01Member KESORAMIND2024-07-012024-09-30in-bse-fin:OneReportableSegmentRevenue02Member KESORAMIND2024-07-012024-09-30in-bse-fin:OneReportableSegmentRevenue03Member KESORAMIND2024-07-012024-09-30in-bse-fin:FourReportableSegmentRevenue01Member KESORAMIND2024-07-012024-09-30in-bse-fin:FourReportableSegmentRevenue02Member KESORAMIND2024-07-012024-09-30in-bse-fin:FourReportableSegmentRevenue03Member KESORAMIND2024-07-012024-09-30in-bse-fin:OneReportableSegmentResults01Member KESORAMIND2024-07-012024-09-30in-bse-fin:OneReportableSegmentResults02Member KESORAMIND2024-07-012024-09-30in-bse-fin:OneReportableSegmentResults03Member KESORAMIND2024-07-012024-09-30in-bse-fin:FourReportableSegmentResults01Member KESORAMIND2024-07-012024-09-30in-bse-fin:FourReportableSegmentResults02Member KESORAMIND2024-07-012024-09-30in-bse-fin:FourReportableSegmentResults03Member KESORAMIND2024-07-012024-09-30in-bse-fin:OneReportableSegmentAssets01Member KESORAMIND2024-07-012024-09-30in-bse-fin:OneReportableSegmentAssets02Member KESORAMIND2024-07-012024-09-30in-bse-fin:OneReportableSegmentAssets03Member KESORAMIND2024-07-012024-09-30in-bse-fin:OneReportableSegmentLiabilities01Member KESORAMIND2024-09-30in-bse-fin:OneReportableSegmentLiabilities01Member KESORAMIND2024-07-012024-09-30in-bse-fin:OneReportableSegmentLiabilities02Member KESORAMIND2024-09-30in-bse-fin:OneReportableSegmentLiabilities02Member KESORAMIND2024-07-012024-09-30in-bse-fin:OneReportableSegmentLiabilities03Member KESORAMIND2024-09-30in-bse-fin:OneReportableSegmentLiabilities03Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 502937 KESORAMIND NOTLISTED Kesoram Industries Limited Equity 2024-04-01 2025-03-31 2024-10-18 2024-10-09 INR Crores Half yearly 14:30:00 17:40:00 2024-10-18 2024-10-18 true Cash Flow Indirect Not applicable Multi segment 2024-07-01 2024-09-30 Unaudited Consolidated 587100000.00 9600000.00 596700000.00 290900000.00 0.00 -53100000.00 184200000.00 74200000.00 60700000.00 279300000.00 836200000.00 -239500000.00 0.00 -239500000.00 0.00 0.00 0.00 0.00 -239500000.00 -660300000.00 -200600000.00 -459700000.00 0.00 -699200000.00 47000000.00 -652200000.00 0.00 0.00 3106600000.00 10 -0.77 -0.77 -1.50 -1.50 -2.27 -2.27 1. The Company had carried out an impairment analysis in respect of its Investment in its wholly owned subsidiary, Cygnet Industries Limited during the previous year. The Company had followed the discounted cash flow method to ascertain the recoverable amount and a provision of Rs. 15.22 Crore was recognised and presented as an ‘Exceptional item’ in the Standalone Statement of Profit and Loss for the period ended March 31, 2024. 2. During the previous year, 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. Pursuant to the Shareholders approval received in their Meeting held on 20th September, 2024 convened in accordance with the Order of the Hon'ble NCLT Kolkata Bench, Company has considered the transaction as highly probable and shown the cement business as discontinued operation in current quarter as per Ind AS 105 Non Current Assets Held for sale and discontinued operations. 3. Share of profit or loss, from the joint venture (Gondkhari Coal Mining Limited) 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 six months ended September 30, 2024 ( the financial results ) comprise the standalone results of Kesoram Industries Limited ( the Company ) and the consolidated results of the Company including its 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. 7. The unaudited standalone and consolidated financial results for the quarter and six months ended September 30, 2024 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 October 18, 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 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 2024-04-01 2024-09-30 Unaudited Consolidated 1259900000.00 25700000.00 1285600000.00 563600000.00 0.00 -38300000.00 376200000.00 143600000.00 119500000.00 556700000.00 1721300000.00 -435700000.00 0.00 -435700000.00 0.00 262500000.00 262500000.00 0.00 -698200000.00 -874900000.00 -260200000.00 -614700000.00 0.00 -1312900000.00 47000000.00 -1265900000.00 0.00 0.00 3106600000.00 10 -2.25 -2.25 -2.02 -2.02 -4.27 -4.27 Other Expenses 143400000.00 Packing and carriage 8600000.00 Power and fuel 127300000.00 Other Expenses 281100000.00 Packing and carriage 19000000.00 Power and fuel 256600000.00 1868000000.00 0.00 0.00 2910000000.00 803500000.00 1414700000.00 515900000.00 2734100000.00 41900000.00 0.00 7554000000.00 0.00 0.00 0.00 43300000.00 11200000.00 0.00 112900000.00 167400000.00 47200000.00 214600000.00 25729600000.00 33498200000.00 3106600000.00 -813300000.00 2293300000.00 2293300000.00 0.00 0.00 2200000.00 100200000.00 102400000.00 0.00 21000000.00 200000.00 21200000.00 8500000.00 0.00 2000000.00 31700000.00 31070800000.00 31204900000.00 33498200000.00 Cement (discontinued operations) 7685300000.00 Others 0.00 Rayon, transparent paper and chemicals 587100000.00 Cement (discontinued operations) 15801600000.00 Others 0.00 Rayon, transparent paper and chemicals 1259900000.00 8272400000.00 17061500000.00 8272400000.00 17061500000.00 Cement (discontinued operations) -660300000.00 Others -72900000.00 Rayon, transparent paper and chemicals -166600000.00 Cement (discontinued operations) -874900000.00 Others -140100000.00 Rayon, transparent paper and chemicals -295600000.00 -899800000.00 -1310600000.00 Cement (discontinued operation) -This number is including of OCI adjustment related to discontinuted operation. -899800000.00 -1310600000.00 Cement (discontinued operations) 25729600000.00 Others 2999000000.00 Rayon, transparent paper and chemicals 5498400000.00 34227000000.00 Cement (discontinued operations) 31070800000.00 Others 204400000.00 Rayon, transparent paper and chemicals 3269800000.00 34545000000.00 1604400000.00 -377000000.00 887900000.00 0.00 0.00 0.00 0.00 0.00 0.00 -1557000000.00 0.00 0.00 0.00 791700000.00 0.00 7900000.00 0.00 0.00 0.00 0.00 200000.00 85000000.00 0.00 -54100000.00 0.00 -3800000.00 -884500000.00 -1600000.00 0.00 328700000.00 -107000000.00 0.00 0.00 0.00 -53200000.00 0.00 -53800000.00 0.00 0.00 0.00 42700000.00 0.00 0.00 0.00 0.00 5400000.00 469300000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 200000.00 27600000.00 0.00 -913100000.00 0.00 -1391900000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7203400000.00 4107800000.00 5600000.00 0.00 0.00 1545900000.00 0.00 0.00 1544100000.00 98400000.00 0.00 98400000.00 937600000.00 1036000000.00 -47000000.00 -47000000.00