5125592025-01-012025-03-315125592025-03-315125592024-03-315125592024-04-012025-03-315125592025-01-012025-03-31in-capmkt:OtherExpenses1Member5125592024-04-012025-03-31in-capmkt:OtherExpenses1Member5125592025-01-012025-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15125592024-04-012025-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15125592025-01-012025-03-31AuditorDomain15125592025-01-012025-03-31in-capmkt:AuditedMember5125592025-03-31in-capmkt:AuditedMember5125592025-01-012025-03-31in-capmkt:AdjustedMember5125592025-03-31in-capmkt:AdjustedMember5125592025-01-012025-03-31AuditQualification1iso4217:INRiso4217:INRxbrli:shares512559KOHINOORNOTLISTEDINE080B01012KOHINOOR FOODS LIMITEDMain BoardEquity2024-04-012025-03-312025-05-292025-05-19INRLakhsQuarterlyFourth quarterSingle segmentFOOD PRODUCTS2025-05-2915:00:002025-05-2921:00:00trueCash Flow IndirectStatement on impact of audit qualification2025-01-012025-03-31AuditedConsolidated1966000004120000023780000036300000173000003530000024000000350000001570000087700000251300000-1350000038274000003813900000057700000577000000375620000000003756200000-15000003754700000000037070000010101.28101.2800101.28101.282024-04-012025-03-31AuditedConsolidated86390000050200000914100000235500000830000001700000082300000165300000606000004049000001048600000-13450000038397000003705200000057700000577000000364750000000003647500000-15000003646000000000037070000010-358140000098.3598.350098.3598.35Other Expenses87700000Other Expenses40490000015404000001000000000000000016800000105100000166240000071000000017770000011600000005000001898000000171000000431800000002094200000370700000-2006100000-16354000000-1635400000748900000000074890000012500000000761400000201780000001065000001065000008267000002951000000135000003700000002968200000003729600000209420000016531800044764000-340650000618380000000-564830000539099000060644000-454220000000-170000329000000-5436000-4648700000683424000438862400000000438862400000000000134490000000000000000000000329000054360001921400000000000-423542900000016531800000-4400747000709100007091000454100011632000Amount of items that will not be reclassified to profit and loss-1500000-1500000Amount of items that will not be reclassified to profit and loss-1500000-15000000000-1500000-1500000AuditedQualified opinionN C Raj & Associatestrue2026-02-2847538000004753800000110780000025956000003646000000215820000098.3558.222094300000209430000037297000005217500000-1635400000-31232000001. As stated in Note No.12 of consolidated Audited Financial Results, Loss of the company is understated by Rs. 14,596 lakhs (approx.) due to non-provisioning of interest on bank loans for the period from 01/04/2024 to 31/03/2025 and Rs. 73,227 lakhs (approx.) from the date on which the account of the company was classified as NPA to the period covered under audit, due to non-provisioning of interest on bank loans after the accounts of the company were classified as NPA. Also, towards revoked corporate guarantee of the wholly owned subsidiary in USA, the company has not provided interest to the extent of Rs 282 lacs for the year ended 31.03.2025 and Rs. 1,209 lacs up to 31.03.2025 from the date of revocation of corporate guarantee in the books of account. Further no provision has been made towards penal interest, any other penalty etc. as may be charged by lenders. In the absence of complete statement of account from the bank, the above amount has been arrived as per calculation made by the company. With the limited information the aggregate amount un-provided in books of account of the company is not ascertainable with accuracy.Qualified opinionRepetitiveThe Company has not provided interest to the extent of Rs. 14,596 lakhs approx. upto 31.03.2025 for F.Y 2024-2025 on bank loans which were classified as non-performing assets during the year from the date they were declared NPA and Total Interest impact is Rs. 73,227 lacs from the date on which the bank loans were classified as non-performing assets. <br></br> Also, the company has not provided interest to the extent of Rs 282 lacs for the year ended 31.03.2025 and Rs.1,209 lacs up to 31.03.2025 from the date of revocation of corporate guarantee in the books of account. <br></br> Not ApplicableNot ApplicableNot ApplicableSatnam AroraPradeep GoswamiMani Chandra BhandariSanjay GargNAFaridabad, Haryana2025-05-29