KOKUYOCMLN2024-10-012024-12-31 KOKUYOCMLN2024-10-012024-12-31 KOKUYOCMLN2024-10-012024-12-31in-bse-fin:OneOperatingExpenses01Member KOKUYOCMLN2024-10-012024-12-31in-bse-fin:FourOperatingExpenses01Member KOKUYOCMLN2024-12-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 523207 KOKUYOCMLN NA Kokuyo Camlin Limited Equity 2024-04-01 2025-03-31 2025-02-12 2025-02-04 INR Lakhs Third quarter 16:10:00 17:05:00 2025-02-12 2025-02-12 Not applicable Single segment Consumer Products 2024-10-01 2024-12-31 Unaudited Standalone 1605613000.00 1441000.00 1607054000.00 724260000.00 316027000.00 -5920000.00 249829000.00 9977000.00 52262000.00 317107000.00 1663542000.00 -56488000.00 0.00 -56488000.00 -11647000.00 -3225000.00 -14872000.00 0.00 -41616000.00 0.00 0.00 0.00 0.00 -41616000.00 16413000.00 -25203000.00 0.00 0.00 100304000.00 1 -0.41 -0.41 0.00 0.00 -0.41 -0.41 Notes: 1 The above results have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on 12 February 2025. 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 nine months ended 31 December 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 31 December 2024. 5 Foreign exchange gain/ loss is included under the following items in the above results:- (Rs. in lakhs) Particulars Three months ended Nine months ended Year ended 31.12.2024 30.09.2024 31.12.2023 31.12.2024 31.12.2023 31.03.2024 Other income 26.51 - - 11.90 - 16.03 Other expense - 39.54 51.54 - 1.87 6 During the quarter ended 30 September 2024, the management, following an internal assessment, suo moto, had identified discrepancies of Rs. 2,273.19 lakhs between physical quantity recorded in the books of account and the physical inventory at one of its plants. It had been recognized as an expense of Rs. 606.11 lakhs under Cost of material consumed and Rs. 1,667.08 lakhs under Changes in inventories. In the current quarter, the management has carried out physical verification of inventory at the said plant basis which the discrepancies amounting to Rs. (128.90) lakhs have been identified. These have been recorded as an expense of Rs. 213.81 lakhs under Cost of material consumed and income of Rs. 342.71 lakhs under Changes in inventories. Additional expense of indirect taxes is recorded of Rs. 212.52 lakhs due to the above. Also, 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 nine months ended 31 December 2024. Further, to investigate the discrepancies, the Company had engaged an independent external agency on 7 November 2024 to conduct a forensic audit at the said plant for the period April 2021 to September 2024. The report of the said agency dated 11 February 2025 is available on the website of the BSE Limited and National Stock Exchange of India Limited along with management comments. The management is in the process of ascertaining the impact of the findings of the investigation for the period up to 31 December 2024. In response to the said findings, comprehensive actions are being undertaken to address those matters. Single segment 2024-04-01 2024-12-31 Unaudited Standalone 5624952000.00 7969000.00 5632921000.00 2310404000.00 1106642000.00 253196000.00 727624000.00 35977000.00 158650000.00 1020929000.00 5613422000.00 19499000.00 0.00 19499000.00 6988000.00 -1933000.00 5055000.00 0.00 14444000.00 0.00 0.00 0.00 0.00 14444000.00 17577000.00 32021000.00 0.00 0.00 100304000.00 1 0.14 0.14 0.00 0.00 0.14 0.14 Other Expenses 317107000.00 Other Expenses 1020929000.00 18729000.00 18665000.00 2316000.00 1088000.00