5029372025-07-012025-09-305029372025-09-305029372025-03-315029372025-04-012025-09-305029372025-07-012025-09-30in-capmkt:OtherExpenses1Member5029372025-07-012025-09-30in-capmkt:OtherExpenses2Member5029372025-04-012025-09-30in-capmkt:OtherExpenses1Member5029372025-04-012025-09-30in-capmkt:OtherExpenses2Member5029372025-07-012025-09-30in-capmkt:ReportableSegments1Member5029372025-04-012025-09-30in-capmkt:ReportableSegments1Member5029372025-07-012025-09-30in-capmkt:ReportableSegments1Member5029372025-04-012025-09-30in-capmkt:ReportableSegments1Member5029372025-07-012025-09-30in-capmkt:ReportableSegments1Member5029372025-09-30in-capmkt:ReportableSegments1Member5029372025-07-012025-09-30in-capmkt:ReportableSegments1Member5029372025-09-30in-capmkt:ReportableSegments1Member5029372025-07-012025-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15029372025-07-012025-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss25029372025-04-012025-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15029372025-04-012025-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss2iso4217:INRxbrli:pureiso4217:INRxbrli:shares502937KESORAMINDNOTLISTEDINE087A01019KESORAM INDUSTRIES LIMITEDMain BoardEquity2025-04-012026-03-312025-10-172025-10-13INRCroresQuarterlySecond quarterGeographical2025-10-1715:50:002025-10-1716:30:00trueCash Flow IndirectNot applicable2025-07-012025-09-30UnauditedConsolidated55170000040300000592000000326200000370000001784000006150000052500000228400000850700000-2587000000-2587000000000-2587000000000-258700000198000000-60700000310660000010-0.83-0.8300-0.83-0.830001. The Company has carried out an impairment analysis in respect of its investment and loan in its wholly owned subsidiary, Cygnet Industries Limited. Accordingly, a provision of Rs 108.1 crore <BR> Rs 52.91 crore towards investment and Rs 55.19 crore towards loan), Rs 48.09 crore and Rs 190.00 crore were recognised and presented as an exceptional item in the Standalone statement of profit and loss for the quarter ended September 30, 2025, June 30,2025 and year ended March, 2025 respectively. <BR> <BR> 2. On loans given to subsidiary, the Board had approved the waiver of accumulated interest of Rs 44.24 crore in the previous quarter which was recognised and presented as an exceptional item in the standalone statement of profit and loss. The Board has also waived the interest for the current financial year. <BR> <BR> 3. The Company is contemplating a possible disposition of its factory land comprised in its Kesoram Spun Pipes and Foundries (KSPF) unit that has been under suspension of work. The expected realization value is estimated to be lower than its carrying value. The provision of Rs 41.72 crore on such remeasurement has been recognised and presented as an exceptional item in the previous quarter. <BR> <BR> 4. The Company’s wholly owned subsidiary, Cygnet Industries Limited, had carried out an impairment assessment in respect of its land during the previous quarter. Accordingly, a provision of Rs 48.09 crore was recognised and presented as an exceptional item in the consolidated statement of profit and loss. <BR> <BR> 5. Consequent to the demerger of the cement division in the previous year, the Group now has a single reportable segment i.e., Rayon, Transparent Paper and Chemicals in accordance with IndAS. Accordingly, no separate segment information has been presented for the quarter and six months ended September 30, 2025. <BR> <BR> 6. Share of profit or loss, from the joint venture (Gondkhari Coal Mining Limited) is Rs Nil for all the periods presented in consolidated financial results. <BR> <BR> 7. The unaudited financial results for the quarter and six months ended September 30, 2025 (the financial results) comprise the standalone results of Kesoram Industries Limited (the Company) and the consolidated results of the Company including its subsidiary (collectively referred to as the Group) and joint venture. These financial results have been prepared in accordance with Indian Accounting Standards (Ind AS) notified under Section 133 of the Companies Act 2013 (the Act) read with the Companies (Indian Accounting Standards) Rules, 2015 (as amended). <BR> <BR> 8. The unaudited standalone and consolidated financial results for the quarter and six months ended September 30, 2025 have been reviewed by the Audit Committee and recommended for adoption to the Board of Directors. The Board has considered and approved the same at its meeting held on October 17, 2025.The standalone and consolidated financial results have been subjected to Limited Review by the statutory auditors of the Company as required under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (Listing Regulations).The statutory auditor has expressed an unmodified opinions on these unaudited standalone and consolidated financial results. <BR> <BR> 9. Figures for the previous period have been regrouped/ reclassified wherever necessary to conform to current period's classification.2025-04-012025-09-30UnauditedConsolidated11622000001634000001325600000644200000710000003581000001211000001070000004430000001680500000-354900000-898100000-1253000000-9000000-9000000-12521000000000-1252100000198000000-1054100000310660000010-4.03-4.0300-4.03-4.03000Power and fuel100300000Other expenses128100000Power and fuel202000000Other expenses241000000499270000049300000020100000206500000336000001390000003791000003400000544460000038630000013380000031800000096000001200000009850000057190000013910000084000001105700000655030000031066000003551000003461700000346170000014081000001700000140980000035600000144540000058040000030000033010000033040000065960000015704000001390000058900000164320000030886000006550300000NA0NA00000NA0NA00000NA0000NA0000178100000-2220000081800000000000-3750000000010700000089800000015000000-413200000000113000000-480000000500000000782400000-470600000000483000000-518900000000000001260000012700000000000000005789000000336000000000108000000-4800000551200000000000001336000001050000003800000017780000000-153000000-1207000000-1207000001303000009600000Remeasurements od post-employment benefit obligations200000Fair value changes of investments in equity shares/ gain on sale of equity shares197800000198000000Remeasurements od post-employment benefit obligations200000Fair value changes of investments in equity shares/ gain on sale of equity shares1978000001980000000000198000000198000000