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(INDIA) LIMITEDMain BoardEquity2025-04-012026-03-312025-11-142025-11-07INRLakhsHalf YearlyHalf yearlyMulti segment2025-11-1414:00:002025-11-1417:00:00trueCash Flow IndirectStatement on impact of audit qualificationtruetrueNANAfalsetrue2024-05-29http://www.khaitansugar.in/policies/RPT%20POLICY.pdffalsefalseNot Applicable2025-04-012025-09-30UnauditedStandalone49237400025040004948780000377763000114100041263000843000019080004465600047516100019717000019717000067900067900001903800000001903800001903800047500000104400441. The above financial result including statement of business segment have been prepared in accordance with the Indian Accounting Standards ("Ind AS") - 34 "Interim Financial Reporting" as prescribed under section 133 of Companies Act, 2013 and rules made thereon and have been compiled keeping in view of the provisions of Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended). <BR> These results were reviewed by Audit Committee and approved by the Board of Directors at its meeting held on 14th November 2025. The statutory auditors have carried out a limited review of these financial results and have given modified conclusion on the same. <BR> <BR> 2. The Company has made investment in unquoted euity shares of two group Companies whose net asset values are currently lower than the carring amount of the respective investment. Based on Valuation report obtained from independent Valuer the realisable Value of the underlying assets of the said Companies is considered adequate to cover the accumulated losses. Accordingly, in the opnion of the management, no allowance for imparement in the value of such investment is considered necessary in accordance with the requirement of INDAS 109, Financial Instruments <BR> <BR> 3. The Company operates predominantly in three business segments, viz., Agriculture, Sugar & Electrical goods. The sales of the Company are mainly in India. Further, the company does not hold any material assets at overseas locations, hence there are no reportable geographical segments. <BR> <BR> 4. Production activity of the sugar mill of the company is continued to be under suspension for a long time after incurring heavy losses. The management is exploring various options to come out from the above situations and hopeful that some development may take place. Therefore the company has not Considered the business of sugar division as discontinued operations. <BR> <BR> 5. In the opinion of the management the realisable value of Property, Plant and Equipment of sugar division could not be less than it's carrying value. As such, any provision on account of impairment is not considered necessary during the current FY 2024-25 <BR> <BR> 6. The balance of debtors, Creditors, Loan and advance taken or given, Claims recoverabe, fixed deposits with banks and Bank accounts are subject to confirmation/ reconciliation. In the opinion of the management adjustments, if any, arising therefrom are not likely to be material on settlement, will be accounted for as and when ascertained. <BR> <BR> 7. The figures of the quarter ended 30th September 2025 is the balancing figures between unaudited figures in respect of the half year ended 30th September 2025 and the unaudited published figures for the quarter ended 30th June 2025, being the date of the end of the first quarter of the said financial year which were subjected to limited review. <BR> <BR> 8. The figures of previous periods/ years have been regrouped / reclassified wherever necessary to make them comparable with those of the current period. <BR> Other Expenses4465600044324000001939800000010622000049325000001014000059465000015678000548403000519590000674100002169000105100001498400009507300014111000016114300000709546000475000002453870002928870002928870009691300000009691300002400000070590001063720001477200015769500037301000194996000326090002423770006655100013590000031028700000416659000709546000Electrical Goods489436000Sugar0Agriculture29380004923740000492374000Electrical Goods27918000Sugar-1613000Agriculture1841000281460008430000019716000Electrical Goods256679000Sugar13043000Agriculture4398250007095470000709547000Electrical Goods320109000Sugar-341434000Agriculture437984000416659000041665900084300001141000-3433000000000-239540000001908000014710000000000000000-14437000528000000-3470000-16900003243000000000000269500000000000000000000034700001690000-65800000000000620900000000-8430000-222100036400003640001231500012679000000Khaitan (India) Limited******Sunay Krishna Khaitan******Executive directorRemunerationApproved1849880000000Khaitan (India) Limited******Vageesha Khaitan******ManagerRemunerationApproved543640000000Khaitan (India) Limited******Sumit Pasari******CFORemunerationApproved877100000000Khaitan (India) Limited******Chandranath Banerjee******Company SecretaryRemunerationApproved616680000000Khaitan (India) Limited******Ankit Saugandh******Company SecretaryRemunerationApproved000Khaitan (India) Limited******Sandip Chatterjee******Independent DirectorAny other transactionSitting FeesApproved150000000000Khaitan (India) Limited******Sujata Chatterjee******Independent DirectorAny other transactionSitting FeesApproved150000000000Khaitan (India) Limited******Pooja Kalanouria******Independent DirectorAny other transactionSitting FeesApproved300000000000Khaitan (India) Limited******Ayushi Khaitan******Independent DirectorAny other transactionSitting FeesApproved300000000000Khaitan (India) Limited******Gopal Mor******Independent DirectorAny other transactionSitting FeesApproved300000000000Khaitan (India) Limited******Sunay Krishna Khaitan******Executive directorAdvanceApproved000Khaitan (India) Limited******Khaitan Hotels Pvt Ltd******Related EntityAdvanceApproved45200000000000Khaitan (India) Limited******Khaitan Lefin Limited******Related EntityAdvanceApproved29904360000000Khaitan (India) Limited******The Oriental Mercantile Co. Ltd******Related EntityAdvanceApproved4300000000000Khaitan (India) Limited******Vistevia Agro Pvt Ltd******Related EntityAdvanceApproved66785000000264917574000323922930000Khaitan (India) Limited******Boisar electricals and Appliances Ltd******Related EntityAdvanceApproved167383550000000Khaitan (India) Limited******Sunay Krishna Khaitan******Executive directorLoanApproved000Khaitan (India) Limited******Khaitan Hotels Pvt Ltd******Related EntityLoanApproved42000000000000Khaitan (India) Limited******Khaitan Lefin Limited******Related EntityLoanApproved25000000000157102940000485145540000Khaitan (India) Limited******The Oriental Mercantile Co. Ltd******Related EntityLoanApproved22500000000023705966000002188596600000Khaitan (India) Limited******Vistevia Agro Pvt Ltd******Related EntityLoanApproved777960000000Khaitan (India) Limited******Boisar electricals and Appliances Ltd******Related EntityLoanApproved27074390000000Khaitan (India) Limited******Vageesha Khaitan******ManagerAny other transactionCar Hire ChargesApproved540000000000Khaitan (India) Limited******Boisar electricals and Appliances Ltd******Related EntityAny other transactionCar Hire ChargesApproved180000000000Khaitan (India) Limited******Khaitan Hotels Pvt Ltd******Related EntityInterest paidApproved26325370000000Khaitan (India) Limited******Khaitan Lefin Limited******Related EntityInterest paidApproved000Khaitan (India) Limited******The Oriental Mercantile Co. Ltd******Related EntityInterest paidApproved10540950000000Khaitan (India) Limited******Sunay Krishna Khaitan******Executive directorInterest paidApproved000Khaitan (India) Limited******Boisar electricals and Appliances Ltd******Related EntityAny other transactionRoyalty receivedApproved000Khaitan (India) Limited******Khaitan Lefin Limited******Related EntityAny other transactionRent PaidApproved3000000000000Khaitan (India) Limited******Vidita Khaitan******Related EntityPurchase of goods or servicesApproved73848127000000011324736500000UnauditedQualified opinionK.C. Bhattacherjee & Paultrue2027-09-3049487800049487800047516100047516100019717000197170004.014.01709546000709546000416659000416659000292887000292887000Reference is invited to Note No 4 to the financial results regarding the suspension of production activities of sugar mill of the company for a long time. In our opinion, the reported balances of asset, liabilities, amount of expenses and cash flows in so far as relating to the said Sugar mill should have been recognized and disclosed as under Discontinued Operations, instead the same has been considered as part of continuing/ regular business operation by the companyQualified opinionRepetitiveNilSugar division is one of the core business divisions of the Company. The management is of the view that as soon as the requirement of working capital needed for running the operations is arranged the operation shall be resumed. Therefore, for the time being company has not considered the business of sugar division as discontinued operation. The Managment is exploring various options to come out from above situation and hopeful that some development may take place., for the time being company has not considered the business of sugar division as discontinued operation and is considered as a going concern. Not Applicable <br></br> No Comments to OfferSunay Krishna KhaitanSumit PasariGopal MorK.C. Bhattacherjee & PaulKolkata2025-11-14