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 qualification2025-10-012025-12-31UnauditedConsolidated26828900013790002696680000202568000359600019931000477800092900025231000257033000126350000126350000389000389000012246000000012246000012246000000047500000102.582.58002.582.581. 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> 1.The above consolidated financial result including consolidated 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 29th January 2026. The statutory auditors have carried out a limited review of these financial results and have given modified conclusion on the same. <BR> 2. <BR> 1.The above consolidated financial result including consolidated 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 29th January 2026. The statutory auditors have carried out a limited review of these financial results and have given modified conclusion on the same. <BR> 2.The above unaudited consolidated financial results relate to Khaitan India Limited (the company) and its 2 wholly owned subsidiaries as at 31st December 2025. The company and its subsidiaries are together referred to as “Group”. <BR> 1.The above consolidated financial result including consolidated 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 29th January 2026. The statutory auditors have carried out a limited review of these financial results and have given modified conclusion on the same. <BR> 2. The above unaudited consolidated financial results relate to Khaitan India Limited (the company) and its 2 wholly owned subsidiaries as at 31st December 2025. The company and its subsidiaries are together referred to as “Group”. <BR> 3.The Company has made investment in unquoted equity shares of its 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 impairment in the value of such investment is considered necessary in accordance with the requirement of INDAS 109, Financial Instruments <BR> 4. The Company reviews the performance of the Group based on its vertical business units. Accordingly, the Group's reportable segments predominantly are Agriculture, Sugar & Electrical goods. <BR> 5.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> 2025-04-012025-12-31UnauditedConsolidated760663000388300076454600005803310004737000611940001320800028370006988700073219400032352000032352000010680001068000031284000000031284000031284000000047500000106.596.59006.596.59Other Expenses25231000Other Expenses69887000Electrical Goods267266000Sugar0Agriculture1023000Electrical Goods756702000Sugar0Agriculture396100026828900076066300000268289000760663000Electrical Goods18049000Sugar-812000Agriculture176000Electrical Goods45967000Sugar-2425000Agriculture20170001741300045559000477800013208000001263500032351000Electrical Goods236754000Sugar12899000Agriculture43935300068900600024262000713268000Electrical Goods351155000Sugar19998000Agriculture2450200039565500012368000408023000000000UnauditedQualified opinionK.C. Bhattacherjee & Paultrue2027-09-3026828900026828900025703300025703300012246000122460002.582.58713269000713269000408023000408023000305246000305246000Reference 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