KHAITANLTD2025-10-012025-12-31KHAITANLTD2025-12-31KHAITANLTD2025-04-012025-12-31KHAITANLTD2025-10-012025-12-31in-capmkt:OtherExpenses1MemberKHAITANLTD2025-04-012025-12-31in-capmkt:OtherExpenses1MemberKHAITANLTD2025-10-012025-12-31in-capmkt:ReportableSegments1MemberKHAITANLTD2025-10-012025-12-31in-capmkt:ReportableSegments2MemberKHAITANLTD2025-10-012025-12-31in-capmkt:ReportableSegments3MemberKHAITANLTD2025-04-012025-12-31in-capmkt:ReportableSegments1MemberKHAITANLTD2025-04-012025-12-31in-capmkt:ReportableSegments2MemberKHAITANLTD2025-04-012025-12-31in-capmkt:ReportableSegments3MemberKHAITANLTD2025-10-012025-12-31in-capmkt:ReportableSegments1MemberKHAITANLTD2025-10-012025-12-31in-capmkt:ReportableSegments2MemberKHAITANLTD2025-10-012025-12-31in-capmkt:ReportableSegments3MemberKHAITANLTD2025-04-012025-12-31in-capmkt:ReportableSegments1MemberKHAITANLTD2025-04-012025-12-31in-capmkt:ReportableSegments2MemberKHAITANLTD2025-04-012025-12-31in-capmkt:ReportableSegments3MemberKHAITANLTD2025-10-012025-12-31in-capmkt:ReportableSegments1MemberKHAITANLTD2025-12-31in-capmkt:ReportableSegments1MemberKHAITANLTD2025-10-012025-12-31in-capmkt:ReportableSegments2MemberKHAITANLTD2025-12-31in-capmkt:ReportableSegments2MemberKHAITANLTD2025-10-012025-12-31in-capmkt:ReportableSegments3MemberKHAITANLTD2025-12-31in-capmkt:ReportableSegments3MemberKHAITANLTD2025-10-012025-12-31in-capmkt:ReportableSegments1MemberKHAITANLTD2025-12-31in-capmkt:ReportableSegments1MemberKHAITANLTD2025-10-012025-12-31in-capmkt:ReportableSegments2MemberKHAITANLTD2025-12-31in-capmkt:ReportableSegments2MemberKHAITANLTD2025-10-012025-12-31in-capmkt:ReportableSegments3MemberKHAITANLTD2025-12-31in-capmkt:ReportableSegments3MemberKHAITANLTD2025-10-012025-12-31AuditorDomain1KHAITANLTD2025-10-012025-12-31in-capmkt:AuditedMemberKHAITANLTD2025-12-31in-capmkt:AuditedMemberKHAITANLTD2025-10-012025-12-31in-capmkt:AdjustedMemberKHAITANLTD2025-12-31in-capmkt:AdjustedMemberKHAITANLTD2025-10-012025-12-31AuditQualification1iso4217:INRiso4217:INRxbrli:shares590068KHAITANLTDNOTLISTEDINE731C01018KHAITAN (INDIA) LIMITEDMain BoardEquity2025-04-012026-03-312026-01-292026-01-22INRLakhsQuarterlyThird quarterMulti segment2026-01-2915:30:002026-01-2917:30:00Statement on impact of audit qualificationfalsefalseNot applicable2025-10-012025-12-31UnauditedStandalone2682890001379000269668000020256800035960001993100047780009290002511800025692000012748000012748000038900038900001235900000001235900001235900047500000102.62.6002.62.61. 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> 2. The Company has made investment in unquoted equity shares of two group Companies whose net asset values are currently lower than the carrying 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 opinion 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> 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> 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> 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 quarter ended 31st Decemebr 2025 <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> 7. The figures of the quarter ended 31st December 2025 are the balancing figures between unaudited figures in respect of the nine month period ended 31st December 2025 and the unaudited published figures for the Six month period ended 30th September 2025, being the date of the end of the second quarter of the financial year which were subjected to limited review. <BR> 8. The figures of previous periods/ years have been regrouped / reclassified wherever necessary to make them comparable with those of the current period.2025-04-012025-12-31UnauditedStandalone76066300038830007645460000580331000473700061194000132080002837000697740007320810003246500003246500001068000106800003139700000003139700003139700047500000106.616.61006.616.61Other Expenses25118000Other Expenses69774000Electrical Goods267266000Sugar0Agriculture1023000Electrical Goods756702000Sugar0Agriculture396100026828900076066300000268289000760663000Electrical Goods18162000Sugar-812000Agriculture176000Electrical Goods46080000Sugar-2425000Agriculture20170001752600045672000477800013208000001274800032464000Electrical Goods236754000Sugar12899000Agriculture43935300068900600024262000713268000Electrical Goods351155000Sugar19998000Agriculture2450200039565500012368000408023000000000UnauditedQualified opinionK.C. Bhattacherjee & Paultrue2027-09-3026828900026828900025692000025692000012359000123590002.62.6713269000713269000408023000408023000305246000305246000Reference 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 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 company.Qualified 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 ApplicableNo Comments to OfferSunay Krishna KhaitanSumit PasariGopal MorK.C. Bhattacherjee & PaulKolkata2026-01-29