KESORAMIND2024-10-012024-12-31 KESORAMIND2024-10-012024-12-31 KESORAMIND2024-10-012024-12-31in-bse-fin:OneOperatingExpenses01Member KESORAMIND2024-10-012024-12-31in-bse-fin:OneOperatingExpenses02Member KESORAMIND2024-10-012024-12-31in-bse-fin:OneOperatingExpenses03Member KESORAMIND2024-10-012024-12-31in-bse-fin:FourOperatingExpenses01Member KESORAMIND2024-10-012024-12-31in-bse-fin:FourOperatingExpenses02Member KESORAMIND2024-10-012024-12-31in-bse-fin:FourOperatingExpenses03Member KESORAMIND2024-12-31 KESORAMIND2024-10-012024-12-31in-bse-fin:OneReportableSegmentRevenue01Member KESORAMIND2024-10-012024-12-31in-bse-fin:OneReportableSegmentRevenue02Member KESORAMIND2024-10-012024-12-31in-bse-fin:OneReportableSegmentRevenue03Member KESORAMIND2024-10-012024-12-31in-bse-fin:FourReportableSegmentRevenue01Member KESORAMIND2024-10-012024-12-31in-bse-fin:FourReportableSegmentRevenue02Member KESORAMIND2024-10-012024-12-31in-bse-fin:FourReportableSegmentRevenue03Member KESORAMIND2024-10-012024-12-31in-bse-fin:OneReportableSegmentResults01Member KESORAMIND2024-10-012024-12-31in-bse-fin:OneReportableSegmentResults02Member KESORAMIND2024-10-012024-12-31in-bse-fin:OneReportableSegmentResults03Member KESORAMIND2024-10-012024-12-31in-bse-fin:FourReportableSegmentResults01Member KESORAMIND2024-10-012024-12-31in-bse-fin:FourReportableSegmentResults02Member KESORAMIND2024-10-012024-12-31in-bse-fin:FourReportableSegmentResults03Member KESORAMIND2024-10-012024-12-31in-bse-fin:OneReportableSegmentAssets01Member KESORAMIND2024-10-012024-12-31in-bse-fin:OneReportableSegmentAssets02Member KESORAMIND2024-10-012024-12-31in-bse-fin:OneReportableSegmentAssets03Member KESORAMIND2024-10-012024-12-31in-bse-fin:OneReportableSegmentLiabilities01Member KESORAMIND2024-12-31in-bse-fin:OneReportableSegmentLiabilities01Member KESORAMIND2024-10-012024-12-31in-bse-fin:OneReportableSegmentLiabilities02Member KESORAMIND2024-12-31in-bse-fin:OneReportableSegmentLiabilities02Member KESORAMIND2024-10-012024-12-31in-bse-fin:OneReportableSegmentLiabilities03Member KESORAMIND2024-12-31in-bse-fin:OneReportableSegmentLiabilities03Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 502937 KESORAMIND NOTLISTED Kesoram Industries Limited Equity 2024-04-01 2025-03-31 2025-01-16 2025-01-02 INR Crores Third quarter 13:00:00 14:40:00 2025-01-16 2025-01-16 Not applicable Multi segment 2024-10-01 2024-12-31 Unaudited Consolidated 654900000.00 9400000.00 664300000.00 283600000.00 0.00 4200000.00 185900000.00 70100000.00 61700000.00 243300000.00 848800000.00 -184500000.00 0.00 -184500000.00 -1100000.00 0.00 -1100000.00 0.00 -183400000.00 -644500000.00 -136200000.00 -508300000.00 0.00 -691700000.00 0.00 -691700000.00 0.00 0.00 3106600000.00 10 -0.59 0.59 -1.64 -1.64 -2.23 -1.05 1. The Company has carried out an impairment analysis in respect of its Investment in its wholly owned subsidiary, Cygnet Industries Limited during the previous and current year. The Company had followed the discounted cash flow method to ascertain the recoverable amount and a provision of Rs.15.22 Crore and Rs.63.75 Crore was recognised and presented as an Exceptional item in the Standalone Statement of Profit and Loss for the period ended March 31, 2024 and December 31, 2024 respectively. 2. During the previous year the Board of Directors of the Company at its meeting held on November 30 2023 has approved a Scheme of Arrangement (the Proposed Scheme) under Sections 230 and 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. The Hon'ble National Company Law Tribunal, Kolkata Bench and Mumbai Bench (collectively referred as Hon’ble Tribunal) has sanctioned the Proposed Scheme on 14th November 2024 and 26th November 2024 respectively. The Proposed Scheme shall become effective on the first day of the month immediately succeeding the month in which the conditions mentioned under Clause 21 of the Scheme are fulfilled. a) Analysis of loss from discontinued operations: Particulars Year to Date Year to Date 31-Dec-24 31-Dec-23 (Unaudited) Unaudited) Total Income 2,410.88 1,752.38 Total Expense 2,564.27 2,842.09 Loss before tax (153.39) (89.71) Tax expense (39.64) (18.16) Loss after tax (113.75) (71.55) Other Comprehensive Income Remeasurement of post-employment benefit plans 1.45 (1.44) Total comprehensive loss for the period (112.30) (72.99) 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 unaudited financial results for the quarter and nine months ended December 31, 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). 5. The unaudited standalone and consolidated financial results for the quarter and nine months ended December 31, 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 January 16, 2025. 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 2024-12-31 Unaudited Consolidated 1914800000.00 35100000.00 1949900000.00 847200000.00 0.00 -34100000.00 562100000.00 213700000.00 181200000.00 800000000.00 2570100000.00 -620200000.00 0.00 -620200000.00 -1100000.00 262500000.00 261400000.00 0.00 -881600000.00 -1519400000.00 -396400000.00 -1123000000.00 0.00 -2004600000.00 47000000.00 -1957600000.00 0.00 0.00 3106600000.00 10 -2.84 -2.84 -3.61 -3.61 -6.45 -6.45 Other expenses 121700000.00 Packing and carriage 7900000.00 Power and fule 113700000.00 Other expenses 402800000.00 Packing and carriage 26900000.00 Power and fule 370300000.00 Cement (discontinued operation) 8182500000.00 Others 0.00 Rayon, transparent paper and cheicals 654900000.00 Cement (discontinued operation) 23984100000.00 Others 0.00 Rayon, transparent paper and cheicals 1914800000.00 8837400000.00 25898900000.00 8837400000.00 25898900000.00 Cement (discontinued operation) -644500000.00 Others -48700000.00 Rayon, transparent paper and cheicals -135800000.00 Cement (discontinued operation) -1519400000.00 Others -188800000.00 Rayon, transparent paper and cheicals -431400000.00 -829000000.00 -2139600000.00 Cement (discontinued operations) is including of OCI adjustment related to the discontinued operation. -829000000.00 -2139600000.00 Cement (discontinued operation) 25635200000.00 Others 2554800000.00 Rayon, transparent paper and cheicals 5464200000.00 33654200000.00 Cement (discontinued operation) 31484700000.00 Others 175400000.00 Rayon, transparent paper and cheicals 3003800000.00 34663900000.00 0.00 -47000000.00 0.00 0.00