KATARIA2024-07-012024-09-30 KATARIA2024-07-012024-09-30in-bse-fin:OneOperatingExpenses01Member KATARIA2024-09-30 KATARIA2024-07-012024-09-30in-bse-fin:OneReportableSegmentRevenue01Member KATARIA2024-07-012024-09-30in-bse-fin:OneReportableSegmentRevenue02Member KATARIA2024-07-012024-09-30in-bse-fin:OneReportableSegmentRevenue03Member KATARIA2024-07-012024-09-30in-bse-fin:OneReportableSegmentRevenue04Member KATARIA2024-07-012024-09-30in-bse-fin:OneReportableSegmentResults01Member KATARIA2024-07-012024-09-30in-bse-fin:OneReportableSegmentResults02Member KATARIA2024-07-012024-09-30in-bse-fin:OneReportableSegmentResults03Member KATARIA2024-07-012024-09-30in-bse-fin:OneReportableSegmentResults04Member KATARIA2024-07-012024-09-30in-bse-fin:OneReportableSegmentAssets01Member KATARIA2024-07-012024-09-30in-bse-fin:OneReportableSegmentAssets02Member KATARIA2024-07-012024-09-30in-bse-fin:OneReportableSegmentAssets03Member KATARIA2024-07-012024-09-30in-bse-fin:OneReportableSegmentAssets04Member KATARIA2024-07-012024-09-30in-bse-fin:OneReportableSegmentAssets05Member KATARIA2024-07-012024-09-30in-bse-fin:OneReportableSegmentAssets06Member KATARIA2024-07-012024-09-30in-bse-fin:OneReportableSegmentAssets07Member KATARIA2024-07-012024-09-30in-bse-fin:OneReportableSegmentAssets08Member KATARIA2024-07-012024-09-30in-bse-fin:OneReportableSegmentLiabilities01Member KATARIA2024-09-30in-bse-fin:OneReportableSegmentLiabilities01Member KATARIA2024-07-012024-09-30in-bse-fin:OneReportableSegmentLiabilities02Member KATARIA2024-09-30in-bse-fin:OneReportableSegmentLiabilities02Member KATARIA2024-07-012024-09-30in-bse-fin:OneReportableSegmentLiabilities03Member KATARIA2024-09-30in-bse-fin:OneReportableSegmentLiabilities03Member KATARIA2024-07-012024-09-30in-bse-fin:OneReportableSegmentLiabilities04Member KATARIA2024-09-30in-bse-fin:OneReportableSegmentLiabilities04Member KATARIA2024-07-012024-09-30in-bse-fin:OneReportableSegmentLiabilities05Member KATARIA2024-09-30in-bse-fin:OneReportableSegmentLiabilities05Member KATARIA2024-07-012024-09-30in-bse-fin:OneReportableSegmentLiabilities06Member KATARIA2024-09-30in-bse-fin:OneReportableSegmentLiabilities06Member KATARIA2024-07-012024-09-30in-bse-fin:OneReportableSegmentLiabilities07Member KATARIA2024-09-30in-bse-fin:OneReportableSegmentLiabilities07Member KATARIA2024-07-012024-09-30in-bse-fin:OneReportableSegmentLiabilities08Member KATARIA2024-09-30in-bse-fin:OneReportableSegmentLiabilities08Member KATARIA2024-07-012024-09-30 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 000000 KATARIA NOTLISTED INE0SVY01018 Kataria Industries Limited Nonbanking Format SME/ITP 2024-04-01 2025-03-31 2024-11-14 2024-11-08 INR Lakhs Half yearly Multi segment 18:30:00 19:30:00 2024-11-14 2024-11-14 true Cash Flow Indirect Not applicable 2024-04-01 2024-09-30 Unaudited Standalone 1412806000.00 7040000.00 1419846000.00 1134447000.00 47389000.00 11091000.00 37894000.00 17405000.00 23842000.00 86592000.00 1358656000.00 61190000.00 0.00 61190000.00 0.00 61190000.00 10007000.00 -2033000.00 7974000.00 53216000.00 0.00 0.00 0.00 53216000.00 53216000.00 215313000.00 10 2.96 2.96 0.00 0.00 0.00 1. The above standalone financial results for the half year ended 30, September 2024 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 November 14, 2024. 2. The above Financial 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. 3. 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 Accessories. 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. 5. Earning per shares are calculated on weighted average of the share capital outstanding during the year. Half year / Period EPS is not annualised. 6. The Company acquired the manufacturing division of M/s. Ratlam Wires Private Limited, located at Ratlam, through a slump sale transaction on October 22, 2024, for a consideration of Rs. 30.60 crores. The acquisition included both assets and liabilities of the division. This event took place after the balance sheet date, and the promoters or their relatives have an interest in the transaction. 7. The Demands raised under Goods and Service Tax Act due to disallowance of input tax credit and mis-match in GST returns pertaining to FY 2017-18 to 2020-21 at Rs. 240.61 Lacs in aggregate have not been provided for because appeals have been preferred against such orders after mandatory deposits, which are subjudice. 8. Previous year’s/period’s figure have been regrouped/rearranged wherever necessary. 9. The Company does not have any subsidiary/associate/joint venture company(ies), as on September 30, 2024. 10. Pursuant to the initial public offering of 56,84,400 equity shares of INR 10/- each at the issue price of INR 96/- (Rupees Ninety-Six Only) per equity share (i.e. at the premium of INR 86/- (Rupees Eighty-Six Only) per equity share), aggregating to INR 54,57,02,400/- (Rupees Fifty-Four Crore Fifty-Seven Lacs Two Thousand Four Hundred Only) the Company has allotted 56,84,400 equity shares to the successful applications on Monday, July 22, 2024. The Statement of Utilization of Issue proceeds is submitted separately. The cash flow statement has been prepared under the indirect method as set out in Accounting Standard. Other Expenses 86592000.00 215312000.00 819857000.00 0.00 1035169000.00 0.00 0.00 0.00 29566000.00 0.00 0.00 0.00 29566000.00 219354000.00 29720000.00 4789000.00 18297000.00 22806000.00 294964000.00 1359699000.00 345261000.00 0.00 415000.00 0.00 14798000.00 0.00 360473000.00 0.00 0.00 0.00 0.00 16128000.00 376602000.00 13252000.00 156529000.00 411144000.00 20954000.00 0.00 380079000.00 1139000.00 983097000.00 1359699000.00 Segment A - Wire 886868000.00 Segment B - Cable & Conductor 484208000.00 Segment C - PTS 47708000.00 Unallocated 1063000.00 1419845000.00 0.00 1419845000.00 Segment A - Wire 31371000.00 Segment B - Cable & Conductor 52565000.00 Segment C - PTS 43000.00 Unallocated -5385000.00 78594000.00 17405000.00 61190000.00 Segment A - Wire 1153721000.00 Segment A - Wire 1153721000.00 Segment B - Cable & Conductor 103388000.00 Segment B - Cable & Conductor 103388000.00 Segment C - PTS 69988000.00 Segment C - PTS 69988000.00 Unallocated 32605000.00 Unallocated 32605000.00 1359699000.00 0.00 1359699000.00 Segment A - Wire 165867000.00 Segment A - Wire 165867000.00 Segment B - Cable & Conductor 107150000.00 Segment B - Cable & Conductor 107150000.00 Segment C - PTS 10408000.00 Segment C - PTS 10408000.00 Unallocated 41106000.00 Unallocated 41106000.00 324530000.00 0.00 324530000.00 15855000.00 23842000.00 0.00 0.00 0.00 0.00 -5859000.00 0.00 0.00 0.00 33838000.00 -10276000.00 -3939000.00 3120000.00 365000.00 -4081000.00 1213000.00 -13597000.00 20241000.00 81430000.00 0.00 0.00 0.00 10007000.00 0.00 71423000.00 0.00 0.00 71423000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 19164000.00 0.00 0.00 230932000.00 0.00 0.00 0.00 0.00 2720000.00 0.00 56736000.00 0.00 -190640000.00 0.00 0.00 -190640000.00 528763000.00 0.00 0.00 0.00 414357000.00 0.00 15855000.00 0.00 0.00 98551000.00 0.00 0.00 98551000.00 -20666000.00 0.00 -20666000.00 41620000.00 20954000.00