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INDUSTRIES LIMITEDSMEEquity2025-04-012026-03-312026-05-292026-05-18INRLakhsHalf YearlyYearlyMulti segment2026-05-2913:00:002026-05-2914:15:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2026-03-28https://www.katariaindustries.co.in/wp-content/uploads/2024/03/10.Policy_on_Related_Party_Transactions.pdffalsefalseThere has been no Default occurred on repayment of Loans and Debt Securities during financial year ended on March 31 20262025-10-012026-03-31AuditedStandalone160888600011744000162063000013056220008592000138910003307700049830002810000012522000015194850001011450000101145000010114500025219000-158400023635000775100000007751000077510000215312000103.53.51) The above standalone financial results for the half year ended March 31, 2026 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 29, 2026. <BR> 2) The above Finacial Results have been prepared in accordance with the recognition and measurement principles laid down in applicable Accounting Standards ("AS") 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 MCA notification dated 16th Feburary 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> 4) Earning per shares are caluclated on weighted average of the share capital outstanding during the year. Half year / Period EPS is not annualised. <BR> 5) Previous year’s/period’s figure have been regrouped/rearranged wherever necessary. <BR> 6) The Company does not have any subsidiary/associate/joint venture company(ies), as on March 31, 2026 <BR> 7) As per Accounting Standard 17 on "Reporting Segment" (AS 17), the company has three reportable segment i.e. Wire Division, Cable & Conductor Division and PTS Accessiories.2025-04-012026-03-31AuditedStandalone3310382000152820003325664000275618800025987000-72490007020900010410000528990002537090003162153000163511000016351100001635110004189800036700042265000121246000000121246000121246000215312000109970120005.635.63other expenses125220000other expenses253709000215312000997012000121232400000241620000241620002255590003796200071490004511100016403000679500029386800015303540003839490008200014018000398049000002413600042218500030190003768980003653530002060003600031943100043226000110816900015303540001) The above standalone financial results for the half year ended March 31, 2026 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 29, 2026. <BR> 2) The above Finacial Results have been prepared in accordance with the recognition and measurement principles laid down in applicable Accounting Standards ("AS") 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 MCA notification dated 16th Feburary 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> 4) Earning per shares are caluclated on weighted average of the share capital outstanding during the year. Half year / Period EPS is not annualised.other current liabilities16403000other non current assets24136000other current assets43226000Segment A - Wire1065548000Segment B - Cable & Conductor499359000Segment C - PTS53813000Unallocated1910000Segment A - Wire2247797000Segment B - Cable & Conductor963292000Segment C - PTS111369000Unallocated3206000162063000033256640000016206300003325664000Segment A - Wire79185000Segment B - Cable & Conductor103557000Segment C - PTS10888000Unallocated-19709000Segment A - Wire79185000Segment B - Cable & Conductor103557000Segment C - PTS10888000Unallocated-197090001739210001739210001040900010409000163512000163512000Segment A - Wire1128425000Segment B - Cable & Conductor98237000Segment C - PTS56196000Unallocated247496000153035400001530354000Segment A - Wire193695000Segment B - Cable & Conductor78704000Segment C - 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transactionRent received30000000Not applicable600000KATARIA INDUSTRIES LIMITED******Shree Hanuman Wind-Infra Private Limited******Enterprise over which Directors exercise controlLoan500000000Not applicable14890300016300000Loan0.1Repayable on demandUnsecuredBusiness usageKATARIA INDUSTRIES LIMITED******Shree Hanuman Wind-Infra Private Limited******Enterprise over which Directors exercise controlAny other transactionloan received back500000000Not applicable15053300016300000KATARIA INDUSTRIES LIMITED******Shree Hanuman Wind-Infra Private Limited******Enterprise over which Directors exercise controlAny other transactionrent received12000Not applicable600000KATARIA INDUSTRIES LIMITED******ARUN KATARIA******Managing DirectorRemuneration12000000As per Shareholders Approval90000000KATARIA INDUSTRIES LIMITED******ANOOP KATARIA******Whole-time Director & CFORemuneration12000000As per Shareholders Approval90000000KATARIA INDUSTRIES LIMITED******RAKHI KATARIA******Relative of DirectorRemuneration1680000Not applicable84000000KATARIA INDUSTRIES LIMITED******PANKAJ KATARIA******Relative of DirectorRemuneration1680000Not applicable84000000KATARIA INDUSTRIES LIMITED******YASH KATARIA******Relative of DirectorRemuneration1200000Not applicable60000000KATARIA INDUSTRIES LIMITED******HARSH KATARIA******Relative of DirectorRemuneration1500000Not applicable75000000KATARIA INDUSTRIES LIMITED******SUNIL KATARIA******NON EXECUTIVE DIRECTORAny other transactionsitting feesRupees 2000 per Board/committee meeting1600000KATARIA INDUSTRIES LIMITED******MUKESH JAIN******INDEPENDENT DIRECTORAny other transactionsitting feesRupees 2000 per Board/committee meeting2400000KATARIA INDUSTRIES LIMITED******APURVA LUNAWAT ******INDEPENDENT DIRECTORAny other transactionsitting feesRupees 2000 per Board/committee meeting2400000KATARIA INDUSTRIES LIMITED******SHANU PATWA******Company Secretary and compliance officerRemunerationAs per Appointment Terms and Human Resource Policy6000000KATARIA INDUSTRIES LIMITED******Kataria Infrastructure Corporation******Enterprise over which Directors exercise controlAny other transactionRent received50000Not applicable600000KATARIA INDUSTRIES LIMITED****** PANNA RESOURCES PRIVATE LIMITED******Enterprise over which Directors exercise controlAny other transactionRent received50000Not applicable600000KATARIA INDUSTRIES LIMITED******HIMSAGAR REAL ESTATE AND TRADERS LIMITED LIABILITY PARTNERSHIP******Enterprise over which Directors exercise controlAny other transactionRent received50000Not applicable600000KATARIA INDUSTRIES LIMITED******UTKARSH LAND DEVELOPERS PRIVATE LIMITED******Enterprise over which Directors exercise controlAny other transactionRent received50000Not applicable600000KATARIA INDUSTRIES LIMITED******SONIC OVERSEAS (INDIA)PRIVATE LIMITED******Enterprise over which Directors exercise controlAny other transactionRent received50000Not applicable600000KATARIA INDUSTRIES LIMITED******SETH PANNALAL DHULCHAND KATARIA PARMARTHIK TRUST******Relative TrustAny other transactionDonation given550000Not applicable52600000KATARIA INDUSTRIES LIMITED******Shree Hanuman Wind-Infra Private Limited******Enterprise over which Directors exercise controlAny other transactionInterest received10% p.a. on running balance65300000729795000AuditedtrueAshok Kumar Agrawal and Associatestrue2027-07-31