Integrated Filing (Finance) Ind AS


KIOCL Limited

General Information
Scrip code*540680
NSE Symbol*KIOCL
MSEI Symbol*KIOCL
ISIN*INE880L01014
Type of companyMain Board
Class of securityEquity
Date of start of financial year01-04-2025
Date of end of financial year31-03-2026
Date of board meeting when results were approved13-08-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange08-08-2025
Description of presentation currencyINR
Level of roundingLakhs
Reporting TypeQuarterly
Reporting QuarterFirst quarter
Nature of report standalone or consolidatedStandalone
Whether results are audited or unaudited for the quarter endedUnaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment ReportingMulti segment
Description of single segment
Start date of board meeting13-08-2025
Start time of board meeting16:00:00
End date of board meeting13-08-2025
End time of board meeting19:30:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualificationNot applicable
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?true

Amount in (Lakhs)

Financial Results - Ind-AS
Particulars3 months/ 6 months ended (dd-mm-yyyy)Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period01-04-202501-04-2025
Date of end of reporting period30-06-202530-06-2025
Whether results are audited or unauditedUnauditedUnaudited
Nature of report standalone or consolidatedStandaloneStandalone
Part IBlue 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.
1Income
Revenue from operations9,094.009,094.00
Other income1,715.001,715.00
Total income10,809.0010,809.00
2Expenses
(a)Cost of materials consumed0.000.00
(b)Purchases of stock-in-trade0.000.00
(c)Changes in inventories of finished goods, work-in-progress and stock-in-trade1,082.001,082.00
(d)Employee benefit expense3,745.003,745.00
(e)Finance costs364.00364.00
(f)Depreciation, depletion and amortisation expense1,028.001,028.00
(g)Other Expenses
1Consumable Stores Spares & Additives2,312.002,312.00
2Direct Cost towards Service Contracts2.002.00
3Power and Fuel5,150.005,150.00
4Lifetime expected credit loss/(write back)253.00253.00
5Other Expenses722.00722.00
Total other expenses8,439.008,439.00
Total expenses14,658.0014,658.00
Total profit before exceptional items and tax3,849.00(3,849.00)
4Exceptional items0.000.00
5Total profit before tax3,849.00(3,849.00)
6Tax expense
7Current tax0.000.00
8Deferred tax70.00(70.00)
9Total tax expenses70.00(70.00)
10Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement0.000.00
11Net Profit Loss for the period from continuing operations3,779.00(3,779.00)
12Profit (loss) from discontinued operations before tax0.000.00
13Tax expense of discontinued operations0.000.00
14Net profit (loss) from discontinued operation after tax0.000.00
15Share of profit (loss) of associates and joint ventures accounted for using equity method0.000.00
16Total profit (loss) for period3,779.00(3,779.00)
17Other comprehensive income net of taxes279.00(279.00)
18Total Comprehensive Income for the period4,058.00(4,058.00)
19Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20Total 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
21Details of equity share capital
Paid-up equity share capital60,77,51,096.0060,77,51,096.00
Face value of equity share capital1010.00
22Reserves excluding revaluation reserve
23Earnings per share
iEarnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations-0.62-0.62
Diluted earnings (loss) per share from continuing operations-0.62-0.62
iiEarnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations00.00
Diluted earnings (loss) per share from discontinued operations00.00
iiiEarnings per equity share (for continuing and discontinued operations)
Basic earnings (loss) per share from continuing and discontinued operations-0.62-0.62
Diluted earnings (loss) per share from continuing and discontinued operations-0.62-0.62
24Debt equity ratio
25Debt service coverage ratio
26Interest service coverage ratio
27Remarks for debt equity ratio
28Remarks for debt service coverage ratio
29Remarks for interest service coverage ratio
30Disclosure of notes on financial results

Amount in (Lakhs)

Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results
Particulars3 months/ 6 months ended (dd-mm-yyyy)Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period01-04-202501-04-2025
Date of end of reporting period30-06-202530-06-2025
Whether results are audited or unauditedUnauditedUnaudited
Nature of report standalone or consolidatedStandaloneStandalone
1Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1Pellet Plant1,145.001,145.00
2Pig Iron Plant0.000.00
3Other Operating Revenue7,949.007,949.00
Total Segment Revenue9,094.009,094.00
Less: Inter segment revenue0.000.00
Revenue from operations9,094.009,094.00
2Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1Pellet Plant5,071.00(5,071.00)
2Pig Iron Plant378.00(378.00)
3Other Operating Revenue0.000.00
Total Profit before tax5,449.00(5,449.00)
i. Finance cost70.00(70.00)
ii. Other Unallocable Expenditure net off Unallocable income1,600.00(1,600.00)
Profit before tax3,779.00(3,779.00)
3(Segment Asset - Segment Liabilities)
Segment Asset
1Pellet Plant60,135.0060,135.00
2Pig Iron Plant21,366.0021,366.00
3Other Operating Revenue0.000.00
Total Segment Assets81,501.0081,501.00
Un-allocable Assets1,43,219.001,43,219.00
Net Segment Assets2,24,720.002,24,720.00
4Segment Liabilities
Segment Liabilities
1Pellet Plant47,373.0047,373.00
2Pig Iron Plant3,302.003,302.00
3Other Operating Revenue0.000.00
Total Segment Liabilities50,675.0050,675.00
Un-allocable Liabilities6,953.006,953.00
Net Segment Liabilities57,628.0057,628.00
Disclosure of notes on segments

Amount in (Lakhs)

Other Comprehensive Income
Particulars3 months/ 6 months ended (dd-mm-yyyy)Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period01-04-202501-04-2025
Date of end of reporting period30-06-202530-06-2025
Whether results are audited or unauditedUnauditedUnaudited
Nature of report standalone or consolidatedStandaloneStandalone
Other comprehensive income [Abstract]
1Amount of items that will not be reclassified to profit and loss
1Other comprehensive income279.00(279.00)
Total Amount of items that will not be reclassified to profit and loss279.00(279.00)
2Income tax relating to items that will not be reclassified to profit or loss0.000.00
3Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4Income tax relating to items that will be reclassified to profit or loss
5Total Other comprehensive income

Amount in (Lakhs)

Format for Disclosing Outstanding Default on Loans and Debt Securities
Sr.ParticularsAmountRemarks
1.Loans / revolving facilities like cash credit from banks / financial institutions
ATotal amount outstanding as on date0.00
BOf the total amount outstanding, amount of default as on date0.00
2.Unlisted debt securities i.e. NCDs and NCRPS
ATotal amount outstanding as on date0.00
BOf the total amount outstanding, amount of default as on date0.00
3.Total financial indebtedness of the listed entity including short - term and long - term debt0.00