KESARENT2019-07-012019-09-30in-bse-fin:OneOperatingExpenses01Member KESARENT2019-07-012019-09-30in-bse-fin:OneOperatingExpenses02Member KESARENT2019-07-012019-09-30in-bse-fin:FourOperatingExpenses01Member KESARENT2019-07-012019-09-30in-bse-fin:FourOperatingExpenses02Member KESARENT2019-07-012019-09-30in-bse-fin:OneReportableSegmentRevenue01Member KESARENT2019-07-012019-09-30in-bse-fin:OneReportableSegmentRevenue02Member KESARENT2019-07-012019-09-30in-bse-fin:OneReportableSegmentRevenue03Member KESARENT2019-07-012019-09-30in-bse-fin:FourReportableSegmentRevenue01Member KESARENT2019-07-012019-09-30in-bse-fin:FourReportableSegmentRevenue02Member KESARENT2019-07-012019-09-30in-bse-fin:FourReportableSegmentRevenue03Member KESARENT2019-07-012019-09-30in-bse-fin:OneReportableSegmentResults01Member KESARENT2019-07-012019-09-30in-bse-fin:OneReportableSegmentResults02Member KESARENT2019-07-012019-09-30in-bse-fin:OneReportableSegmentResults03Member KESARENT2019-07-012019-09-30in-bse-fin:FourReportableSegmentResults01Member KESARENT2019-07-012019-09-30in-bse-fin:FourReportableSegmentResults02Member KESARENT2019-07-012019-09-30in-bse-fin:FourReportableSegmentResults03Member KESARENT2019-07-012019-09-30in-bse-fin:OneReportableSegmentAssets01Member KESARENT2019-07-012019-09-30in-bse-fin:OneReportableSegmentAssets02Member KESARENT2019-07-012019-09-30in-bse-fin:OneReportableSegmentAssets03Member KESARENT2019-07-012019-09-30in-bse-fin:OneReportableSegmentLiabilities01Member KESARENT2019-09-30in-bse-fin:OneReportableSegmentLiabilities01Member KESARENT2019-07-012019-09-30in-bse-fin:OneReportableSegmentLiabilities02Member KESARENT2019-09-30in-bse-fin:OneReportableSegmentLiabilities02Member KESARENT2019-07-012019-09-30in-bse-fin:OneReportableSegmentLiabilities03Member KESARENT2019-09-30in-bse-fin:OneReportableSegmentLiabilities03Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares KESARENT 2019-04-01 2020-03-31 2019-10-30 INR Lakhs Half yearly Multi segment 2019-07-01 2019-09-30 Unaudited Standalone 504255000.00 6060000.00 510315000.00 2194000.00 0.00 516031000.00 55837000.00 119347000.00 42674000.00 84807000.00 820890000.00 -310575000.00 0.00 -310575000.00 0.00 0.00 0.00 0.00 -310575000.00 0.00 0.00 0.00 0.00 -310575000.00 -21210000.00 -331785000.00 0.00 0.00 100797000.00 10 -30.81 -30.81 0.00 0.00 -30.81 -30.81 0.00 0.00 0.00 1.Due to the seasonal nature of the business, figures for the current and previous quarters are not comparable. n2.The Company has incurred substantial losses mainly attributable to high raw material cost i.e. sugarcane price (as fixed by the State Government) and relatively lower price of finished goods i.e. Sugar (determined by market forces based on the demand supply equation) which are external factors. The Company is hopeful for the revival of the Sugar Industry in near future and hence these financial statements have been prepared on a going concern basis, despite accumulated losses resulting in erosion of its entire net worth. n3.The above results were reviewed by the Audit Committee and were taken on record by the Board of Directors at their meeting held on 07th November 2019. n4.MCA has issued Circular dated 30th March, 2019 for implementation of IND-AS 116 Leases with effect from 1st April, 2019. Accordingly, the Company has adopted modified retrospective approach as per para C8 (c)(ii) of IND AS 116, Leases, to its Leases with effect from 1st April, 2019. This has resulted in recognizing a right of use assets (an amount equal to the lease liability, adjusted by the prepaid lease rent) of Rs.120.73 lakhs as at 1st April, 2019 In the statement of profit and loss for the current period, operating lease expenses has changed from rent to depreciation cost for the right of use assets and finance cost for interest accrued on lease liability. nTo this extent, performance for the quarter and six momths ended 30th September. 2019 is not comparable with previous period results. nReconciliation for the above effect on statement of profit and loss for the quarter and six months ended 30th September, 2019 as follows: nAdjustments to increase / Quarter ended Change due to IND Quarter ended n (decrease) in net profit 30th Sept, 2019 As 116 increase 30th Sept, 2019 n comparable basis / (decrease) as reported nOther Expenses 348.36t (5.11) t 343.25 nFinance Cost 1190.16t 3.31 1193.47 nDepreciation and amortisation expense 423.50t 3.24t 426.74 nProfit before Tax (3104.31) (1.44) (3105.75) nAdjustments to increase / Six Months ended Change due to IND Six Months ended n (decrease) in net profit 30th Sept, 2019 As 116 increase 30th Sept, 2019 n comparable basis / (decrease) as reported nOther Expenses 979.19t (10.22) 968.97 nFinance Cost 2318.33t 6.57 2324.90 nDepreciation and amortisation expense 840.41 t 6.47 846.88 nProfit before Tax (3250.37) 2.82t (3253.19) n5.The Cash flow for the corresponding six months ended on 30th September, 2018 is approved by the Board of Directors and has not been subjected to Limited Review by the auditors. 2019-04-01 2019-09-30 Unaudited Standalone 1880314000.00 11995000.00 1892309000.00 652664000.00 0.00 972581000.00 114951000.00 232490000.00 84688000.00 160254000.00 2217628000.00 -325319000.00 0.00 -325319000.00 0.00 0.00 0.00 0.00 -325319000.00 0.00 0.00 0.00 0.00 -325319000.00 -32385000.00 -357704000.00 0.00 0.00 100797000.00 10 -32.27 -32.27 0.00 0.00 -32.27 -32.27 0.00 0.00 0.00 Other Expenses 34325000.00 Repairs 50482000.00 Other Expenses 96897000.00 Repairs 63357000.00 Cogen -86053000.00 Spirit 11795000.00 Sugar 581214000.00 Cogen 310001000.00 Spirit 11795000.00 Sugar 1842509000.00 506956000.00 2164305000.00 2701000.00 283991000.00 504255000.00 1880314000.00 Cogen -135607000.00 Spirit -4903000.00 Sugar -44293000.00 Cogen 14370000.00 Spirit -12871000.00 Sugar -82975000.00 -184803000.00 -81476000.00 119347000.00 232490000.00 6425000.00 11353000.00 -310575000.00 -325319000.00 Cogen 2268825000.00 Spirit 914447000.00 Sugar 1833380000.00 5016652000.00 392270000.00 5408922000.00 Cogen 2106224000.00 Spirit 108705000.00 Sugar 2751738000.00 4966667000.00 238360000.00 5205027000.00