KOTYARK2025-04-012025-09-30KOTYARK2025-09-30KOTYARK2025-03-31KOTYARK2025-04-012025-09-30in-capmkt:OtherExpenses1MemberKOTYARK2025-04-012025-09-30in-capmkt:OtherExpenses2MemberKOTYARK2025-04-012025-09-30RelatedPartyTransactionDomain1KOTYARK2025-03-31RelatedPartyTransactionDomain1KOTYARK2025-09-30RelatedPartyTransactionDomain1KOTYARK2025-04-012025-09-30RelatedPartyTransactionDomain2KOTYARK2025-03-31RelatedPartyTransactionDomain2KOTYARK2025-09-30RelatedPartyTransactionDomain2KOTYARK2025-04-012025-09-30RelatedPartyTransactionDomain3KOTYARK2025-03-31RelatedPartyTransactionDomain3KOTYARK2025-09-30RelatedPartyTransactionDomain3KOTYARK2025-04-012025-09-30RelatedPartyTransactionDomain4KOTYARK2025-03-31RelatedPartyTransactionDomain4KOTYARK2025-09-30RelatedPartyTransactionDomain4KOTYARK2025-04-012025-09-30RelatedPartyTransactionDomain5KOTYARK2025-03-31RelatedPartyTransactionDomain5KOTYARK2025-09-30RelatedPartyTransactionDomain5KOTYARK2025-04-012025-09-30RelatedPartyTransactionDomain6KOTYARK2025-03-31RelatedPartyTransactionDomain6KOTYARK2025-09-30RelatedPartyTransactionDomain6KOTYARK2025-04-012025-09-30RelatedPartyTransactionDomain7KOTYARK2025-03-31RelatedPartyTransactionDomain7KOTYARK2025-09-30RelatedPartyTransactionDomain7KOTYARK2025-04-012025-09-30RelatedPartyTransactionDomain8KOTYARK2025-03-31RelatedPartyTransactionDomain8KOTYARK2025-09-30RelatedPartyTransactionDomain8KOTYARK2025-04-012025-09-30RelatedPartyTransactionDomain9KOTYARK2025-03-31RelatedPartyTransactionDomain9KOTYARK2025-09-30RelatedPartyTransactionDomain9KOTYARK2025-04-012025-09-30RelatedPartyTransactionDomain10KOTYARK2025-03-31RelatedPartyTransactionDomain10KOTYARK2025-09-30RelatedPartyTransactionDomain10KOTYARK2025-04-012025-09-30RelatedPartyTransactionDomain11KOTYARK2025-03-31RelatedPartyTransactionDomain11KOTYARK2025-09-30RelatedPartyTransactionDomain11KOTYARK2025-04-012025-09-30RelatedPartyTransactionDomain12KOTYARK2025-03-31RelatedPartyTransactionDomain12KOTYARK2025-09-30RelatedPartyTransactionDomain12KOTYARK2025-04-012025-09-30AuditorDomain1iso4217:INRxbrli:pureiso4217:INRxbrli:shares000000KOTYARKNOTLISTEDINE0J0B01017KOTYARK INDUSTRIES LIMITEDSMEEquity2025-04-012026-03-312025-11-132025-11-06INRLakhsHalf YearlyHalf yearlySingle segmentManufacturing of Bio Diesel2025-11-1316:50:002025-11-1319:45:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANofalsetrue2024-12-24https://www.kotyark.com/_files/ugd/e196d6_3f68d771057443fdb9291a5ec2f55a01.pdffalsefalseCompany has not make any default on Loans and company has not issued any debt securities2025-04-012025-09-30UnauditedStandalone13925360005220001393058000103297500001007910002370300038076000639430007979000013392780005378000005378000005378000019700000-494300014757000390230000003902300039023000102791000103.83.8000Notes attached to Unaudited Standalone Financial Results For the Half Year Ended September 30, 2025 <BR> 1. The above standalone financial results of the Company (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 November 13, 2025 and have been subjected to limited review by the statutory auditors of the company on which the auditors have expressed an unmodified conclusion. <BR> 2. The standalone financial results has been prepared in accordance with recognition and measurement principles laid down in the Accounting Standard as prescribed under section 133 of the Companies Act, 2013 ('the Act') read with the Companies (Accounting Standards) Rules, 2021, as amended from time to time and the provisions of the Companies Act 2013, as applicable and guidelines issued by the Securities and Exchange Board of India ("SEBI") and other recognised accounting principles and policies generally accepted in India to the extent possible. These financial results are presented in accordance with the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 read with other relevant rules and circulars issued thereunder. <BR> 3. The Company is engaged primarily in the business of manufacturing bio-diesel and all its operations are in India only. Accordingly, there is no separate reportable segment as per AS 17 on 'Segment Reporting' in respect of the Company. <BR> 4. (a) The 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 Company applied for renewal on July 6, 2022. As the renewal was delayed, the Company filed a writ petition before the Hon'ble Rajasthan High Court. The Hon'ble Court directed the 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 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 Company filed another writ petition before the Hon'ble Rajasthan High Court. <BR> <BR> (b) During the pendency of this petition, on July 2, 2025, a team of officials, including a Hon'ble Minister, inspected the Swaroopganj unit, seized four storage tanks containing raw material (Veg Ester) aggregating to 6,84,000 Litre (valued at Rs. 615.00 lakhs), and initiated criminal proceedings against one of the Directors of the Company. The 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 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 Company continues to operate its Swaroopganj unit and supply to OMCs in compliance with applicable laws. <BR> <BR> (c)The value of the seized raw material continues to be reflected as inventory in the accompanying financial statements, as the management is confident of its release and subsequent utilization in the normal course of production. The management confirms represented that there has been no loss of production or disruption in supplies and remains confident of a favourable outcome in the matter. <BR> 5. The Figures for the half year ended March 31, 2025 are the balancing figures between audited figures in respect of year ended March 31, 2025 and unaudited figures for the half year ended September 30, 2024. <BR> 6. Unaudited Statement of Assets and liabilities and Statement of Cash Flow are attached as "Annexure A" and "Annexure B" respectively. <BR> 7. Previous year's/period's figures have been regrouped / reclassified wherever necessary. <BR> Manufacturing Expenses29826000Operating and Other Expenses49964000102791000136479100001467582000022408500006875000230960000481666000067377000673770002557700060923000635543000233408500060917900006091790003000000709500030686000607910007107510000118037800028397900011930000644680009331600016233340002334085000377270006394300000000-5200000101618000102738000-177577000-74375000-758300009658000983000-214403000-112785000-59005000000212320000-8023700000-80237000000000005500001890000000000038000000-130200000-1302000000118494000003772700000807670000080767000-7720000-77200019650001193000Kotyark Industries Limited******Gaurang Rameshchandra Shah******Managing DirectorAny other transactionUnsecured loan taken or (Repaid)Approved as applicable-652100014158000-6521000Kotyark Industries Limited******Dhruti Mihir Shah******Wholetime DirectorAny other transactionUnsecured loan taken or (Repaid)Approved as applicable-6500000-650000Kotyark Industries Limited******Kotyark Bio Specialities Limited******Subsidiary CompanyAny other transactionUnsecured loan taken or (Repaid)Approved as applicable905850009615500090585000Kotyark Industries Limited******Kotyark Agro Private Limited******Wholly Owned Subsidiary CompanyAdvanceApproved as applicable0-4500000Kotyark Industries Limited******Kotyark Bio Specialities Limited******Subsidiary CompanySale of goods or servicesApproved as applicable3708000102790003708000Kotyark Industries Limited******Kotyark Bio Specialities Limited******Subsidiary CompanyPurchase of goods or servicesApproved as applicable209160001717100020916000Kotyark Industries Limited******Gaurang Rameshchandra Shah******Managing DirectorAny other transactionRent PaidApproved as applicable8100001800000810000Kotyark Industries Limited******Brijkumar Gaurang Shah******Relative of DirectorAny other transactionRent PaidApproved as applicable540000900000540000Kotyark Bio Specialities Limited******Kotyark Industries Limited******Holding CompanyAny other transactionTrade PayableApproved as applicable165000001212500016500000Kotyark Bio Specialities Limited******Kotyark Industries Limited******Holding CompanyAny other transactionTrade ReceivableApproved as applicable449140002025800044914000Kotyark Agro Private Limited******Kotyark Industries Limited******Holding CompanyAdvanceApproved as applicable400003050400040000Semani Industries Limited******Kotyark Industries Limited******Holding CompanyAny other transactionUnsecured loan taken or (Repaid)Approved as applicable182000182000182000171024000UnauditedtrueMANUBHAI & SHAH LLPtrue2028-02-28