| General Information | ||
| BSE Scrip code | 540680 | |
| NSE Symbol* | KIOCL | |
| MSEI Symbol * | KIOCL | |
| ISIN* | INE880L01014 | |
| Type of company | Main Board | |
| Class of security | Equity | |
| Date of start of financial year | 01-04-2025 | |
| Date of end of financial year | 31-03-2026 | |
| Date of board meeting when results were approved | 12-02-2026 | |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 09-02-2026 | |
| Description of presentation currency | INR | |
| Level of rounding | Lakhs | |
| Reporting Type | Quarterly | |
| Reporting Quarter | Third quarter | |
| Nature of report standalone or consolidated | Standalone | |
| Whether results are audited or unaudited for the quarter ended | Unaudited | |
| Whether results are audited or unaudited for the Year to date for current period ended/year ended | Unaudited | |
| Segment Reporting | Multi segment | |
| Description of single segment | ||
| Start date of board meeting | 12-02-2026 | |
| Start time of board meeting | 13:00:00 | |
| End date of board meeting | 12-02-2026 | |
| End time of board meeting | 16:30:00 | |
| Whether cash flow statement is applicable on company | ||
| Type of cash flow statement | ||
| Declaration of unmodified opinion or statement on impact of audit qualification | Declaration of unmodified opinion | |
| Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? | false | |
| No. of times funds raised during the quarter | ||
| Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? | false | Textual Information(1) |
Amount in (Lakhs)
| Financial Results - Ind-AS | ||||
| Particulars | 3 months/ 6 months ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | ||
| Date of start of reporting period | 01-10-2025 | 01-04-2025 | ||
| Date of end of reporting period | 31-12-2025 | 31-12-2025 | ||
| Whether results are audited or unaudited | Unaudited | Unaudited | ||
| Nature of report standalone or consolidated | Standalone | Standalone | ||
| Part I | Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column. | |||
| 1 | Income | |||
| Revenue from operations | 15,965.00 | 39,313.00 | ||
| Other income | 1,574.00 | 5,081.00 | ||
| Total income | 17,539.00 | 44,394.00 | ||
| 2 | Expenses | |||
| (a) | Cost of materials consumed | 225.00 | 114.00 | |
| (b) | Purchases of stock-in-trade | 0.00 | 0.00 | |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 0.00 | 1,393.00 | |
| (d) | Employee benefit expense | 3,998.00 | 11,137.00 | |
| (e) | Finance costs | 364.00 | 1,092.00 | |
| (f) | Depreciation, depletion and amortisation expense | 961.00 | 2,973.00 | |
| (g) | Other Expenses | |||
| 1 | Direct Cost towards Service Contracts | 50.00 | 85.00 | |
| 2 | Lifetime expected credit loss/(write-back) | 4.00 | 230.00 | |
| 3 | Power and Fuel | 6,996.00 | 20,040.00 | |
| 4 | Other Expenses | 874.00 | 2,742.00 | |
| 5 | Consumable Stores Spares & Additives | 3,204.00 | 8,839.00 | |
| Total other expenses | 11,128.00 | 31,936.00 | ||
| Total expenses | 16,226.00 | 48,645.00 | ||
| 3 | Total profit before exceptional items and tax | 1,313.00 | 4,251.00 | |
| 4 | Exceptional items | 0.00 | 0.00 | |
| 5 | Total profit before tax | 1,313.00 | 4,251.00 | |
| 6 | Tax expense | |||
| 7 | Current tax | 0.00 | 0.00 | |
| 8 | Deferred tax | 500.00 | 569.00 | |
| 9 | Total tax expenses | 500.00 | 569.00 | |
| 10 | Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement | 0.00 | 0.00 | |
| 11 | Net Profit Loss for the period from continuing operations | 1,813.00 | 3,682.00 | |
| 12 | Profit (loss) from discontinued operations before tax | 0.00 | 0.00 | |
| 13 | Tax expense of discontinued operations | 0.00 | 0.00 | |
| 14 | Net profit (loss) from discontinued operation after tax | 0.00 | 0.00 | |
| 15 | Share of profit (loss) of associates and joint ventures accounted for using equity method | 0.00 | 0.00 | |
| 16 | Total profit (loss) for period | 1,813.00 | 3,682.00 | |
| 17 | Other comprehensive income net of taxes | 105.00 | 308.00 | |
| 18 | Total Comprehensive Income for the period | 1,918.00 | 3,374.00 | |
| 19 | Total profit or loss, attributable to | |||
| Profit or loss, attributable to owners of parent | ||||
| Total profit or loss, attributable to non-controlling interests | ||||
| 20 | Total Comprehensive income for the period attributable to | |||
| Comprehensive income for the period attributable to owners of parent | ||||
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | ||||
| 21 | Details of equity share capital | |||
| Paid-up equity share capital | 60,77,51,096.00 | 60,77,51,096.00 | ||
| Face value of equity share capital | 10 | 10 | ||
| 22 | Reserves excluding revaluation reserve | |||
| 23 | Earnings per share | |||
| i | Earnings per equity share for continuing operations | |||
| Basic earnings (loss) per share from continuing operations | 0.3 | -0.61 | ||
| Diluted earnings (loss) per share from continuing operations | 0.3 | -0.61 | ||
| ii | Earnings per equity share for discontinued operations | |||
| Basic earnings (loss) per share from discontinued operations | 0 | 0 | ||
| Diluted earnings (loss) per share from discontinued operations | 0 | 0 | ||
| iii | Earnings per equity share (for continuing and discontinued operations) | |||
| Basic earnings (loss) per share from continuing and discontinued operations | 0.3 | -0.61 | ||
| Diluted earnings (loss) per share from continuing and discontinued operations | 0.3 | -0.61 | ||
| 24 | Debt equity ratio | |||
| 25 | Debt service coverage ratio | |||
| 26 | Interest service coverage ratio | |||
| 27 | Remarks for debt equity ratio | |||
| 28 | Remarks for debt service coverage ratio | |||
| 29 | Remarks for interest service coverage ratio | |||
| 30 | Disclosure of notes on financial results | |||
Amount in (Lakhs)
| Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results | |||
| Particulars | 3 months/ 6 months ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |
| Date of start of reporting period | 01-10-2025 | 01-04-2025 | |
| Date of end of reporting period | 31-12-2025 | 31-12-2025 | |
| Whether results are audited or unaudited | Unaudited | Unaudited | |
| Nature of report standalone or consolidated | Standalone | Standalone | |
| 1 | Segment Revenue (Income) | ||
| (net sale/income from each segment should be disclosed) | |||
| 1 | Pellet Plant | 0.00 | 1,466.00 |
| 2 | Pig Iron Plant | 10.00 | 10.00 |
| 3 | Other Operating Revenue - Service | 15,955.00 | 37,835.00 |
| 4 | Tax Expenses | 0.00 | 0.00 |
| 5 | Blast Furnace Plant | 0.00 | 0.00 |
| Total Segment Revenue | 15,965.00 | 39,311.00 | |
| Less: Inter segment revenue | 0.00 | 0.00 | |
| Revenue from operations | 15,965.00 | 39,311.00 | |
| 2 | Segment Result | ||
| Profit (+) / Loss (-) before tax and interest from each segment | |||
| 1 | Pellet Plant | 4,931.00 | 14,878.00 |
| 2 | Pig Iron Plant | 259.00 | 1,020.00 |
| 3 | Other Operating Revenue - Service | 0.00 | 0.00 |
| 4 | Tax Expenses | 500.00 | 569.00 |
| 5 | Blast Furnace Plant | 0.00 | 0.00 |
| Total Profit before tax | 4,690.00 | 15,329.00 | |
| i. Finance cost | 0.00 | 0.00 | |
| ii. Other Unallocable Expenditure net off Unallocable income | 6,503.00 | 11,647.00 | |
| Profit before tax | 1,813.00 | 3,682.00 | |
| 3 | (Segment Asset - Segment Liabilities) | ||
| Segment Asset | |||
| 1 | Pellet Plant | 56,564.00 | 56,564.00 |
| 2 | Pig Iron Plant | 0.00 | 0.00 |
| 3 | Other Operating Revenue - Service | 0.00 | 0.00 |
| 4 | Tax Expenses | 0.00 | 0.00 |
| 5 | Blast Furnace Plant | 22,005.00 | 22,005.00 |
| Total Segment Assets | 78,569.00 | 78,569.00 | |
| Un-allocable Assets | 1,49,008.00 | 1,49,008.00 | |
| Net Segment Assets | 2,27,577.00 | 2,27,577.00 | |
| 4 | Segment Liabilities | ||
| Segment Liabilities | |||
| 1 | Pellet Plant | 44,759.00 | 44,759.00 |
| 2 | Pig Iron Plant | 0.00 | 0.00 |
| 3 | Other Operating Revenue - Service | 0.00 | 0.00 |
| 4 | Tax Expenses | 0.00 | 0.00 |
| 5 | Blast Furnace Plant | 3,359.00 | 3,359.00 |
| Total Segment Liabilities | 48,118.00 | 48,118.00 | |
| Un-allocable Liabilities | 11,682.00 | 11,682.00 | |
| Net Segment Liabilities | 59,800.00 | 59,800.00 | |
| Disclosure of notes on segments | |||
Amount in (Lakhs)
| Other Comprehensive Income | |||
| Particulars | 3 months/ 6 months ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |
| Date of start of reporting period | 01-10-2025 | 01-04-2025 | |
| Date of end of reporting period | 31-12-2025 | 31-12-2025 | |
| Whether results are audited or unaudited | Unaudited | Unaudited | |
| Nature of report standalone or consolidated | Standalone | Standalone | |
| Other comprehensive income [Abstract] | |||
| 1 | Amount of items that will not be reclassified to profit and loss | ||
| No records available | |||
| Total Amount of items that will not be reclassified to profit and loss | |||
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 0.00 | 0.00 |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | OCI | 105.00 | 308.00 |
| Total Amount of items that will be reclassified to profit and loss | 105.00 | 308.00 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | ||
Amount in (Lakhs)
| Details of Impact of Audit Qualification | |||
| Whether results are audited or unaudited | Unaudited | ||
| Declaration of unmodified opinion or statement on impact of audit qualification | Declaration of unmodified opinion | ||
| Auditor's opinion | |||
| Declaration pursuant to Regulation 33(3)(d) of SEBI(LODR) Regulation, 2015:The company declares that its Statutory Auditor / s have issued an Audit Report with unmodified opinion for the period on Standalone results | true | ||
| Sr.No | Audit firm's name | Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI | Certificate valid upto |
| 1 | G Balu Associates LLP | true | 30-06-2028 |
Amount in (Lakhs)
| Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter) | ||||||||||||||||||||||||
| Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken. | ||||||||||||||||||||||||
| Sr. No. | Details of the party (listed entity /subsidiary) entering into the transaction | Details of the counterparty | Type of related party transaction | Details of other related party transaction | Value of the related party transaction as approved by the audit committee | Remarks on approval by audit committee | Value of the related party transaction ratified by the audit committee | Date of Audit Committee Meeting where the ratification was approved | Value of transaction during the reporting period | In case monies are due to either party as a result of the transaction | In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments | Details of the loans, inter-corporate deposits, advances or investments | ||||||||||||
| Name | Name | Relationship of the counterparty with the listed entity or its subsidiary | Opening balance | Closing balance | Nature of indebtedness (loan/ issuance of debt/ any other etc.) | Details of other indebtedness | Cost | Tenure | Nature (loan/ advance/ intercorporate deposit/ investment) | Interest Rate (%) | Tenure | Secured/ unsecured | Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage) | Notes | ||||||||||
| No records available | ||||||||||||||||||||||||