KATARIA2024-10-012025-03-31KATARIA2025-03-31KATARIA2024-03-31KATARIA2024-04-012025-03-31KATARIA2024-10-012025-03-31in-capmkt:OtherExpenses1MemberKATARIA2024-04-012025-03-31in-capmkt:OtherExpenses1MemberKATARIA2024-10-012025-03-31in-capmkt:ReportableSegments1MemberKATARIA2024-10-012025-03-31in-capmkt:ReportableSegments2MemberKATARIA2024-10-012025-03-31in-capmkt:ReportableSegments3MemberKATARIA2024-10-012025-03-31in-capmkt:ReportableSegments4MemberKATARIA2024-04-012025-03-31in-capmkt:ReportableSegments1MemberKATARIA2024-04-012025-03-31in-capmkt:ReportableSegments2MemberKATARIA2024-04-012025-03-31in-capmkt:ReportableSegments3MemberKATARIA2024-04-012025-03-31in-capmkt:ReportableSegments4MemberKATARIA2024-10-012025-03-31in-capmkt:ReportableSegments1MemberKATARIA2024-10-012025-03-31in-capmkt:ReportableSegments2MemberKATARIA2024-10-012025-03-31in-capmkt:ReportableSegments3MemberKATARIA2024-10-012025-03-31in-capmkt:ReportableSegments4MemberKATARIA2024-04-012025-03-31in-capmkt:ReportableSegments1MemberKATARIA2024-04-012025-03-31in-capmkt:ReportableSegments2MemberKATARIA2024-04-012025-03-31in-capmkt:ReportableSegments3MemberKATARIA2024-04-012025-03-31in-capmkt:ReportableSegments4MemberKATARIA2024-10-012025-03-31in-capmkt:ReportableSegments1MemberKATARIA2025-03-31in-capmkt:ReportableSegments1MemberKATARIA2024-10-012025-03-31in-capmkt:ReportableSegments2MemberKATARIA2025-03-31in-capmkt:ReportableSegments2MemberKATARIA2024-10-012025-03-31in-capmkt:ReportableSegments3MemberKATARIA2025-03-31in-capmkt:ReportableSegments3MemberKATARIA2024-10-012025-03-31in-capmkt:ReportableSegments4MemberKATARIA2025-03-31in-capmkt:ReportableSegments4MemberKATARIA2024-10-012025-03-31in-capmkt:ReportableSegments1MemberKATARIA2025-03-31in-capmkt:ReportableSegments1MemberKATARIA2024-10-012025-03-31in-capmkt:ReportableSegments2MemberKATARIA2025-03-31in-capmkt:ReportableSegments2MemberKATARIA2024-10-012025-03-31in-capmkt:ReportableSegments3MemberKATARIA2025-03-31in-capmkt:ReportableSegments3MemberKATARIA2024-10-012025-03-31in-capmkt:ReportableSegments4MemberKATARIA2025-03-31in-capmkt:ReportableSegments4MemberKATARIA2024-10-012025-03-31AuditorDomain1KATARIA2025-03-31Statement1KATARIA2024-10-012025-03-31Statement1KATARIA2025-03-31StatementDynamic1I1Statement1KATARIA2025-03-31StatementDynamic1I2Statement1KATARIA2025-03-31StatementDynamic1I3Statement1KATARIA2025-03-31StatementDynamic1I4Statement1iso4217:INRxbrli:pureiso4217:INRxbrli:shares000000KATARIANOTLISTEDINE0SVY01018Kataria Industries LimitedSMEEquity2024-04-012025-03-312025-05-282025-05-24INRLakhsHalf YearlyYearlyMulti segment2025-05-2816:00:002025-05-2816:45:00trueCash Flow IndirectDeclaration of unmodified opinionfalsefalseNANAfalsetrue2023-12-26www.katariaindustries.co.intrue1falseThere has been no Default occurred on repayment of Loans and Debt Securities during financial year ended on March 31 20252024-10-012025-03-31AuditedStandalone209326800068800002100148000180665800026779000-2136800060755000124770003006500011296200020283280007182000007182000007182000019016000-353900015477000563430000005634300056343000215312000106.096.090001 The above standalone financial results for the half year ended 31 March 2025 have been reviewed by the Audit Committee and taken on record and approved by the Board of Directors of the Company at their respective meetings held on May 28 2025 <BR> 2 The above Financial Results have been prepared in accordance with the recognition and measurement principles laid down in applicable Accounting Standards as prescribed under Companies Act 2013 as amended read with relevant rules thereunder and in terms of Regulation 33 of the SEBI Listing Obligation and Disclosure Requirements Regulations 2015 <BR> 3 As per Accounting Standard 17 on Reporting Segment AS 17 the company has three reportable segments ie Wire Division Cable and Conductor Division and PTS Accessories <BR> 4 As per MCA notification dated 16th February 2015 companies whose shares are listed on SME exchange as referred to Chapter IX of SEBI Issue of Capital and Disclosure Requirements Regulation 2018 are exempted from compulsory requirement of adoption of IND AS <BR> 5 Earning per shares are calculated on weighted average of the share capital outstanding during the year Half year or Period EPS is not annualised <BR> 6 The Company acquired the manufacturing division of Ratlam Wires Private Limited located at Ratlam through a slump sale transaction on October 22 2024 for a consideration of Rs 3063 Lakh The acquisition included both assets and liabilities of the division and the promoters or their relatives have an interest in the transaction <BR> 7 The Demands raised under Goods and Service Tax Act due to disallowance of input tax credit and mismatch in GST returns pertaining to FY 2017 18 to 2020 21 at Rs 241 Lacs in aggregate have not been provided for because appeals have been preferred against such orders after mandatory deposits which are subjudice <BR> 8 Previous years periods figure have been regrouped rearranged wherever necessary <BR> 9 The Company does not have any subsidiary or associate or joint venture company as on March 31 2025 <BR> 10 Pursuant to the initial public offering of 5684400 equity shares of INR 10 each at the issue price of INR 96 Rupees Ninety Six Only per equity share ie at the premium of INR 86 Rupees Eighty Six Only per equity share aggregating to INR 545702400 Rupees Fifty Four Crore Fifty Seven Lacs Two Thousand Four Hundred Only the Company has allotted 5684400 equity shares to the successful applications on Monday July 22 2024 <BR> The Statement of Utilization of Issue proceeds is submitted separately <BR> 2024-04-012025-03-31AuditedStandalone3506074000139200003519994000294110400074168000-1027800098648000298820005390700019955300033869840001330100000133010000013301000029023000-557100023452000109558000000109558000109558000215312000108757650005.095.09000Other Expenses112962000Other Expenses1995530002153120008757650000109107700000026027000001420002616900016962200034952000190820005403400018505000560800024776900013650150004230640002230003391000426678000003378300046046100030190003348330003088000008970008593000183298000651140009045540001365015000Segment A - Wire1439076000Segment B - Cable & Conductor613039000Segment C - PTS43010000Unallocated5023000Segment A - Wire2325944000Segment B - Cable & Conductor1097247000Segment C - PTS90718000Unallocated6085000210014800035199940000021001480003519994000Segment A - Wire27994000Segment B - Cable & Conductor61276000Segment C - PTS2206000Unallocated-7178000Segment A - Wire59364000Segment B - Cable & Conductor113840000Segment C - PTS2249000Unallocated-125630008429800016289000012477000298820000071821000133008000Segment A - Wire1190039000Segment B - Cable & Conductor103502000Segment C - PTS64268000Unallocated6175000136398400001363984000Segment A - Wire184041000Segment B - Cable & Conductor50859000Segment C - PTS9336000Unallocated29702000273938000027393800026474000539070000000-1205400000068327000-18858000098405000-1505600019891000-11690000-8025000-105055000-3672800096282000000290240000672580000067258000000000000647350000065185000191000000004404000016820000-10473400000-104734000528329000000464089000026474000003776600000377660002900000290000607000897000AuditedtrueAshok Kumar Agrawal and Associatestrue2027-07-31Public Issues2024-07-225457020002025-03-31falsetruetrue2025-01-09The Audit Committee and Board of Directors of the Company at their respective meetings held on Friday December 06 2024 had proposed to alter the terms of Objects of the Issue as referred to in the Prospectus by way of utilization of INR 175 Lakh towards purchase of i PIT Type Electric Heated Bight Annealing Furnace and ii 6T Capacity Bell Type Annealing Furnace which was originally meant for purchase of various machineries as mentioned in prospectus dated July 20 2024 The Members of the Company vide their Special Resolution passed through Postal Ballot on January 09 2025 approved the said deviation in Object of the IssueNANAArun KatariaManaging DirectorRatlam2025-05-28Capital Expenditure for plant and machineries for purchase of various machineries as mentioned in prospectus dated July 20 2024Capital Expenditure for plant and machineries for purchase of i PIT Type Electric Heated Bight Annealing Furnace and ii 6T Capacity Bell Type Annealing Furnace175000001750000035000000Repayment of DebtNA46000000004600000000General corporate purposesNA505020000505020000Issue related expensesNA177000000177000000