5447262026-01-012026-03-315447262026-03-315447262025-03-315447262025-04-012026-03-315447262026-01-012026-03-31in-capmkt:OtherExpenses1Member5447262026-01-012026-03-31in-capmkt:OtherExpenses2Member5447262025-04-012026-03-31in-capmkt:OtherExpenses1Member5447262025-04-012026-03-31in-capmkt:OtherExpenses2Member5447262026-03-31OtherNoncurrentFinancialAssetsDomain15447262026-03-31OtherCurrentFinancialAssetsDomain15447262026-03-31OtherCurrentFinancialLiabilitiesDomain15447262026-03-31OtherCurrentLiabilitiesDomain15447262026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15447262025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15447262026-01-012026-03-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares544726KOTYARKNOTLISTEDINE0J0B01017KOTYARK INDUSTRIES LIMITEDMain BoardEquity2025-04-012026-03-312026-04-272026-04-20INRLakhsQuarterlyFourth quarterSingle segmentManufacturing of Bio Diesel2026-04-2717:15:002026-04-2719:30:00trueCash Flow IndirectDeclaration of unmodified opinion2026-01-012026-03-31AuditedConsolidated6365880000636588000415721000290085000-32899200017285000234650003215700051058000500779000135809000013580900047100000-509600042004000093805000000093805000175900095564000933180004870001759000102791000109.089.08009.089.081. The above Consolidated financial results of the Group (the "Statement") have been reviewed by the Audit Committee and subsequently approved by the Board of Directors of the Company at its Meeting held on April 27, 2026 and have been subjected to audited by the statutory auditors of the group on which the auditors have expressed an unmodified opinion. <BR> 2. The Parent Company was earlier listed on the SME Platform (EMERGE) of the National Stock Exchange of India Limited (NSE). Upon migration, the equity shares of the Parent Company were listed on the Main Board of NSE and BSE Limited (BSE) with effect from March 12, 2026. <BR> <BR> Accordingly the Parent Company has adopted Indian Accounting Standards (“Ind AS") effective from April 1, 2025 and date of transition to Ind AS is April 1, 2024 in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (as amended), notified under Section 133 of the Companies Act, 2013, read with relevant rules thereunder, and in compliance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, along with the applicable provisions and guidance issued thereunder. <BR> Accordingly the Company has adopted Indian Accounting Standards (“Ind AS") effective from April 1, 2025 and date of transition to Ind AS is April 1, 2024 in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (as amended), notified under Section 133 of the Companies Act, 2013, read with relevant rules thereunder, and in compliance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, along with the applicable provisions and guidance issued thereunder. Accordingly: <BR> (c) The audited standalone financial results for the year ended March 31, 2025 have been prepared in accordance with Ind AS. <BR> (d) The comparative figures for the quarter ended December 31, 2025 and March 31, 2025 were not published earlier. The conversion of the aforesaid IGAAP figures to IND AS has been carried out by the management, and these IND AS has been carried out by the management, and these IND AS comparative figures have not been subjected to limited review or audit. <BR> 3. The group is engaged primarily in the business of Manufacturing of Bio Diesel and all its operations are in India only. Accordingly, there is no separate reportable segment as per Ind AS 108 on ‘Operating Segments’ in respect of the Company. <BR> 4. (a) The parent company has manufacturing facilities located at Padgol (Gujarat) and Swaroopganj (Rajasthan). The Company’s registration with the Bio-Fuel Authority, Government of Rajasthan, was valid up to July 31, 2022. The parent company applied for renewal on July 06, 2022. As the renewal was delayed, the parent company filed a writ petition before the Hon’ble Rajasthan High Court. The Hon’ble Court directed the parent company to remove certain deficiencies and file a fresh application within one week, and further directed the authorities to take a decision within three weeks. The parent company complied with these directions and submitted all required documents within the stipulated time. Despite such compliance, the renewal was not granted, and the matter remained pending. Consequently, the parent company filed another writ petition before the Hon’ble Rajasthan High Court. <BR> (b) During the pendency of this petition, on July 02, 2025, a team of officials, including a Hon’ble Minister, inspected the Swaroopganj unit of parent company, seized four storage tanks containing raw material (Veg Ester) aggregating to 6,84,000 Litre, and initiated criminal proceedings against one of the Directors of the parent company. The parent company approached the Hon’ble Rajasthan High Court, which, vide order dated August 26, 2025, permitted continuation of operations for fulfillment of supply commitments to Oil Marketing Companies (OMCs). The director of the parent company also filed Writ petition to quash the criminal proceeding and the Hon. Rajasthan High Court vide order dated August 06, 2025 stayed the criminal proceeding. Thus parent company continues to operate its Swaroopganj unit and supply to OMCs in compliance with applicable laws. <BR> <BR> © The value of the seized raw material continues to be reflected as inventory in the accompanying financial results, as the management is confident of its release and subsequent utilization in the normal course of production. The management confirms that there has been no loss of production or disruption in supplies and remains confident of a favourable outcome in the matter. <BR> <BR> 5. During the current year, the Parent Company has subscribed to Capital: <BR> (a)An amount of Rs. 55.00 Lacs in Parth Renewable Energy LLP representing 55 % of legal and beneficial ownership of the total partner’s capital of the Limited Liability Partnership. <BR> (b)An amount of Rs. 55.00 Lacs in Asia Bio Fuels LLP representing 55 % of legal and beneficial ownership of the total partner’s capital of the Limited Liability Partnership. <BR> 6. The Board of Directors of the holding parent company at its meeting held on April 27, 2026, has proposed a final dividend of Rs. 5.00 per equity share i.e. 50% on face value of Rs. 10.00 per equity share for the Financial Year 2025-26. This payment is subject to approval by shareholders in the ensuing Annual General Meeting of the Parent Company. <BR> 7. The shareholders of the Parent Company at the Annual General Meeting held on September 29, 2025 approved a final dividend of Rs. 1.00 per equity share (i.e., 10% on the face value of Rs. 10 each) for the financial year 2024–25. Pursuant to a request from the promoter group, the promoters holding 69,65,022 equity shares have voluntarily relinquished their right to receive the dividend, amounting to Rs. 69.65 lakhs in accordance with the provisions of the Companies Act, 2013 and the Articles of Association of the Company. Accordingly, the Parent Company has paid dividend on 33,14,094 equity shares aggregating to Rs. 33.14 lakhs. <BR> 8. The figures reported in the Consolidated financial results for the quarters ended December 31, 2025, March 31, 2025 and March 31, 2026 are based on management-certified accounts and have not been subjected to audit or limited review by the statutory auditors. The Company was not required to submit quarterly financial results under Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) for the relevant periods. Accordingly, while the annual financial statements for the respective financial years have been audited and published, the quarterly figures have been derived by the management from such audited financial statements, and the same have not been subjected to audit or review by the statutory auditors. <BR> 2025-04-012026-03-31AuditedConsolidated314870100045300031491540002122186000518523000-21726200053702000831910001281700001921790002880689000268465000026846500084600000-9775000748250000193640000000019364000017820001954220001877100005930000178200010279100010018.2618.260018.2618.26Manufacturing Expenses15395000Other Expenses35663000Manufacturing Expenses60785000Other Expenses13139400056510500013395700000000707340007073400010921000780717000151142600001769790001385700001101340001295800031392800018253540002606071000102791000170455800018073490001578600018231350002077640002077640007816000215580000440928000072400007240000851500045668300029382000834000804570005673560007829360002606071000Other Assets70734000Other Financial Assets12958000Other Financial Liabilities8515000Other current liabilities293820000-228310000-84133000000-3892900085290000-11570900000012817000001906000012169000-11320000008300000008075500033110000-24364400024821000000640380000-39217000000000001921000279110000000000000000000008300000-259070000000000015066300000331400081013000090000007533600010212000010212000364500013857000Profit / (Loss) on remeasurement of Post Employment Benefit Obligations23510002351000Profit / (Loss) on remeasurement of Post Employment Benefit Obligations2381000238100059200059900017590001782000AuditedtrueManubhai & Shah LLPtrue2028-02-28