KTIL2019-07-012019-09-30in-bse-fin:OneOperatingExpenses01Member KTIL2019-07-012019-09-30in-bse-fin:OneOperatingExpenses02Member KTIL2019-07-012019-09-30in-bse-fin:OneOperatingExpenses03Member KTIL2019-07-012019-09-30in-bse-fin:FourOperatingExpenses01Member KTIL2019-07-012019-09-30in-bse-fin:FourOperatingExpenses02Member KTIL2019-07-012019-09-30in-bse-fin:FourOperatingExpenses03Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares KTIL 2019-04-01 2020-03-31 2019-10-25 INR Lakhs Half yearly Single segment Storage and Handling 2019-07-01 2019-09-30 Unaudited Consolidated 104404000.00 279000.00 104684000.00 0.00 0.00 0.00 26662000.00 61499000.00 28384000.00 28324000.00 144870000.00 -40186000.00 0.00 -40186000.00 9184000.00 -253000.00 8930000.00 0.00 -49116000.00 0.00 0.00 0.00 0.00 -49116000.00 32000.00 -49085000.00 -49085000.00 0.00 -49085000.00 0.00 54632000.00 5 -4.50 -4.50 0.00 0.00 -4.50 -4.50 1.The above results have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on 08 November, 2019 and reviewed by the statutory Auditor.2.The group (Holding and its subsidiary company) are primarily engaged in Logistics Business in India and there is no other reportable segment as per Ind AS 108 - Operating segments.3.The Company’s wholly owned subsidiary Kesar Multimodal Logistics Ltd (KMLL) has incurred substantial losses due to slow pick up of the business and defaulted in repayment of borrowings to the banks. The financial statements of KMLL have been prepared on a ‘going concern’ on the basis of management’s expectation of improvement in KMLL’s revenues/profitability, continuous support from the Holding Company and positive outcome of the ongoing proceedings with the Banks. n4.MCA has issued Circular dated 30th March, 2019 for implementation of IND-AS 116 Leases with effect from 1st April, 2019. Accordingly, the group 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.5,929.48 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. n nReconciliation for the above effect on statement of profit and loss for the quarter and six months ended on 30th Sept, 2019 is as follows: nAdjustments to increase /tQuarter endedttChange due to INDtQuarter ended n (decrease) in net profittt30th Sept, 2019ttAs 116 increasett30th Sept, 2019 nttttcomparable basist/(decrease)ttas reported nFinance coststtt468.86ttt146.13ttt614.99 nRenttttt125.00ttt(115.92)tt9.08 nDepreciation and namortisation expensett227.81ttt56.03ttt283.84 nOther Expensesttt227.92ttt(14.40)ttt213.52 nProfit before Taxtt(330.04)tt(71.83)ttt(401.87) n 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 nFinance costs 924.81t 287.65 t 1212.46 nRent 246.28 t (231.84)t 14.44 nDepreciation and amortisation expense 451.73 t 112.09t 563.82 nOther Expenses 437.82 t (28.79) 409.03 nProfit before Tax (561.27)t (139.11)t (700.38) n n5.The Board of Directors at its meeting held on 13th August ,2019 has declared a final dividend of Rs.1.00 (20% on Face Value of Rs.5/- each) per equity share for the financial year 2018-19 n6.The consolidated figures for the corresponding quarter and six months ended 30th Sept, 2018 are approved by the Board of Directors and have not been subjected to Limited Review by the auditors. n7.Previous period figures have been regrouped/reclassified wherever necessary to confirm to Current period classification. 2019-04-01 2019-09-30 Unaudited Consolidated 209416000.00 688000.00 210104000.00 0.00 0.00 0.00 49662000.00 121246000.00 56382000.00 52851000.00 280142000.00 -70037000.00 0.00 -70037000.00 19184000.00 -1023000.00 18160000.00 0.00 -88198000.00 0.00 0.00 0.00 0.00 -88198000.00 64000.00 -88134000.00 -88134000.00 0.00 -88134000.00 0.00 54632000.00 5 -8.07 -8.07 0.00 0.00 -8.07 -8.07 Other Expenses 21353000.00 Rent 908000.00 Repairs & Maintenance 6063000.00 Other Expenses 40904000.00 Rent 1444000.00 Repairs & Maintenance 10503000.00