KOKUYOCMLN2024-07-012024-09-30 KOKUYOCMLN2024-07-012024-09-30 KOKUYOCMLN2024-07-012024-09-30in-bse-fin:OneOperatingExpenses01Member KOKUYOCMLN2024-07-012024-09-30in-bse-fin:FourOperatingExpenses01Member KOKUYOCMLN2024-09-30 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 523207 KOKUYOCMLN NA Kokuyo Camlin Limited Equity 2024-04-01 2025-03-31 2024-11-14 2024-11-06 INR Lakhs Half yearly 14:15:00 16:50:00 2024-11-14 2024-11-14 true Cash Flow Indirect Not applicable Single segment tConsumer Products 2024-07-01 2024-09-30 Unaudited Standalone 1725158000.00 -2039000.00 1723119000.00 789539000.00 297777000.00 160858000.00 229363000.00 9995000.00 52843000.00 323578000.00 1863953000.00 -140834000.00 0.00 -140834000.00 -35989000.00 1496000.00 -34493000.00 0.00 -106341000.00 0.00 0.00 0.00 0.00 -106341000.00 -156000.00 -106497000.00 0.00 0.00 100304000.00 1 -1.06 -1.06 0.00 0.00 -1.06 -1.06 Notes: 1 The above results have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on 14 November 2024. The results have been subjected to a limited review by the Statutory Auditors of the Company who have expressed a modified conclusion thereon. This Statement has been prepared in accordance with Indian Accounting Standards notified under the Companies (Indian Accounting Standards) Rules, 2015 notified under section 133 of the Companies Act, 2013 and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended from time to time). 2 Other income for the six months ended 30 September 2023 includes profit on sale of Taloja plant of Rs. 459.19 lakhs. 3 The entire operations of the Company constitute a single operating segment i.e. Consumer Products as per Ind AS 108 Operating segments specified under section 133 of the Companies Act, 2013. 4 The Company has no Subsidiary, Associate or Joint Venture Company(ies), as on 30 September 2024. 5 The Board had recommended a dividend of Re. 0.50 per share on Face Value of Re.1 (i.e. 50%) which was approved by the shareholders in the Annual General Meeting held on 6 August 2024. 6 Other income includes foreign exchange gain of Rs. 24.93 lakhs for the quarter ended 30 June 2024. Other expenses includes foreign exchange loss of Rs. 39.54 lakhs for the quarter ended 30 September 2024 and Rs. 14.61 lakhs for the six months ended 30 September 2024, respectively. 7 During the quarter ended 30 September 2024, the management, following an internal assessment, suo moto, identified discrepancies between the inventory quantity recorded in the books of account and the physical inventory at one of its plants valuing Rs. 2,273.19 lakhs. The Company suspected some irregularities and therefore initiated an investigation into these discrepancies and has engaged an independent external agency to conduct a forensic audit which is currently in progress. The management is in the process of determining the possible impact of this discrepancy on the prior period’s financial information. Hence, no adjustment is made for the comparative periods in the financial results for the quarter and six months ended 30 September 2024. The management has written off inventory by the discrepancy amount during the quarter and six months ended 30 September 2024, and recorded the corresponding expense under cost of materials, including packing materials consumed-Rs. 606.11 lakhs, and Changes in Inventories of Finished Goods, Stock-in-Trade, and Work-in-Process – Rs. 1,667.08 lakhs. Single segment 2024-04-01 2024-09-30 Unaudited Standalone 4019339000.00 6528000.00 4025867000.00 1586144000.00 790615000.00 259116000.00 477795000.00 26000000.00 106388000.00 703822000.00 3949880000.00 75987000.00 0.00 75987000.00 18635000.00 1292000.00 19927000.00 0.00 56060000.00 0.00 0.00 0.00 0.00 56060000.00 1164000.00 57224000.00 0.00 0.00 100304000.00 1 0.56 0.56 0.00 0.00 0.56 0.56 Other Expenses 323578000.00 Other Expenses 703822000.00 1245701000.00 0.00 273000.00 0.00 339266000.00 0.00 0.00 0.00 109767000.00 0.00 0.00 31638000.00 141405000.00 0.00 190580000.00 1917225000.00 1453957000.00 0.00 544400000.00 104761000.00 6691000.00 0.00 0.00 655852000.00 0.00 244533000.00 2354342000.00 0.00 0.00 4271567000.00 100304000.00 2870039000.00 2970343000.00 2970343000.00 0.00 0.00 116965000.00 116965000.00 67582000.00 23934000.00 0.00 0.00 208481000.00 245754000.00 432103000.00 281862000.00 959719000.00 92655000.00 21734000.00 18635000.00 0.00 1092743000.00 0.00 0.00 1301224000.00 4271567000.00 26000000.00 452763000.00 282510000.00 0.00 20128000.00 0.00 0.00 0.00 0.00 -228658000.00 0.00 -14521000.00 0.00 106388000.00 0.00 -546000.00 0.00 0.00 0.00 -2189000.00 0.00 1195000.00 0.00 0.00 0.00 0.00 4956000.00 0.00 0.00 645636000.00 721623000.00 0.00 0.00 0.00 80798000.00 0.00 640825000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1772000.00 136125000.00 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 0.00 456000.00 0.00 -5016000.00 0.00 -138913000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -404881000.00 0.00 0.00 18480000.00 50152000.00 18217000.00 0.00 0.00 -491730000.00 10182000.00 0.00 10182000.00 94579000.00 104761000.00 -1549000.00 -64000.00 -1393000.00 -1228000.00 0.00 0.00