5125592025-10-012026-03-315125592026-03-315125592025-03-315125592025-04-012026-03-315125592025-10-012026-03-31in-capmkt:OtherExpenses1Member5125592025-04-012026-03-31in-capmkt:OtherExpenses1Member5125592026-03-31OtherNoncurrentAssetsDomain15125592026-03-31OtherCurrentFinancialAssetsDomain15125592026-03-31OtherCurrentAssetsDomain15125592026-03-31OtherCurrentFinancialLiabilitiesDomain15125592026-03-31OtherCurrentLiabilitiesDomain15125592025-10-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss15125592025-04-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss15125592025-10-012026-03-31AuditorDomain15125592025-10-012026-03-31in-capmkt:AuditedMember5125592026-03-31in-capmkt:AuditedMember5125592025-10-012026-03-31in-capmkt:AdjustedMember5125592026-03-31in-capmkt:AdjustedMember5125592025-10-012026-03-31AuditQualification1iso4217:INRiso4217:INRxbrli:shares512559KOHINOORNOTLISTEDINE080B01012Kohinoor Foods LimitedMain BoardEquity2025-04-012026-03-312026-05-282026-05-20INRLakhsHalf YearlyYearlySingle segmentFOOD PRODUCTS2026-05-2815:00:002026-05-2819:10:00trueCash Flow IndirectStatement on impact of audit qualification2025-10-012026-03-31AuditedConsolidated27740000014000002788000001858000001290000030000030800000-52600000120000008860000027780000010000009598000009608000000845000008450000008763000000000876300000-3000008760000003707000001023.6323.630023.6323.632025-04-012026-03-31AuditedConsolidated14760000001127000001588700000104360000069300000-360000012390000059800000551000003079000001656000000-673000009584000008911000000845000008450000008066000000000806600000-30000080630000037070000010-147520000021.7521.750021.7521.75Other Expenses88600000Other Expenses30790000042780000000000000000045900000473700000665000000320800000670000000800000328300000051200000446000000919700000370700000-1309400000-938700000-9387000001029700000000102970000013200000130000000105590000044300000095200000220700000315900000275000007864000001350000026000008025000001858400000919700000Other non-current assets45900000Other current financial assets800000Other current assets51200000Other current financial liabilities27500000Other current liabilities13500000598000004500000-14310000001788000000000209400000-884600000005510000000000-10000001300000000-964500000000-1486000000-59490000000054700000-5300000-65490000000000000199720000000000000000000000001300000053000002003800000000000002808000001574800000005980000000-1353800000-49000000-4900000116000006700000300000300000Amount of items that will be reclassified to profit and loss00Amount of items that will be reclassified to profit and loss0000-300000-300000AuditedQualified opinionN C Raj & Associatestrue2029-02-28254860000025486000001742300000177410000080650000077450000021.7520.8991970000091970000018583000001890100000-938700000-970500000As stated in Note No.13 of Standalone Audited Financial Results, The company has not provided interest towards revoked corporate guarantee of the wholly owned subsidiary in USA, the company has not provided interest to the extent of Rs 318.42 lacs for the year ended 31.03.2026 and Rs. 1528.28 lacs up to 31.03.2026 from the date of revocation of corporate guarantee in the books of account. Further no provision has been made towards penal interest, any other penalty etc. as may be charged by lenders. In the absence of complete statement of account from the bank, the above amount has been arrived as per calculation made by the company. With the limited information the aggregate amount un-provided in books of account of the company is not ascertainable with accuracyQualified opinionRepetitiveThe company has not provided interest towards revoked corporate guarantee of the wholly owned subsidiary in USA, the company has not provided interest to the extent of Rs 318.42 lacs for the year ended 31.03.2026 and Rs. 1528.28 lacs up to 31.03.2026 from the date of revocation of corporate guarantee in the books of account.Not Applicable Not Applicable Not Applicable Satnam AroraPrabhat KumarMani Chandra BhandariSanjay GargFaridabad, Haryana2026-05-28