KABRA COMMERCIAL LIMITED

CIN NO : L67120WB1982PLC035410
Regd. Office: 2, Brabourne Road, 4thKolkata- 700001
Tele: 033-2225-4058Fax: 033-2225-3461
Ermail : contact@kcLnet.in
website : www.kcLnet.in

November 14, 2016

The Head - Listing Compliance
Bombay Stock Exchange Limited
P. J. Towers, Dalal Street,
Mumbai - 400001
Dear Sir,
Sub: Unaudited Financial Result for the Quarter ended
3pthSeptember, 2016 as per Regulation 33
Scrip Code : 539393
In terms of the SEBI ( Listing Obligations and Disclosure Requirements )
Regulations, 2015, we enclose a copy of the Unaudited Financial Results of the
Company along with Segment-wise Revenue Results and Capital Employed for the
Quarter ended 30th September, \2016, approved at the meeting of the Board of
Directors of the Company held on 14thNovember, 2016.
I

A copy of the' Limited Review' ~eport of the Statutory Auditors of the Company in
respect of the said Results is also enclosed.

Thanking you,
Yours faithfully
For KABRACOMMERCIALLIMITED
~

DIRECTOR
DIN: 00331305
Ends : as above

KABRA COMMERCIAL
REGD OFFICE: 2, BRABOURNE
REVIEWED FINANCIAL

RESULT

(CIN:L67120WB1982PLC035410)

FOR THE QUARTER AND HALF YEAR

ENDED 30TH SEPTEMBER,

PART I
51.
No.
1

4
5

6
7

8
9
10
11
12

Cluarter Ended
30.09.2016
(Unaudited)

Particulars
Income from ooerations
(a) Net Sales/Income
from operations
(b) Other operatinq Income
Total income from ooerations (net)
Expenses:
(a) Purchases of Stock-in-Trade
(b) Transportation
(c) Employee benefits expenses
(d) Depreciation and amortization expenses
I(e) Otherexoenses
Total exoenses
Profit 1 (Loss) from operations
before other income, finance costs
and exceptional items (1 2)
Other income
Profit 1 (Loss) from ordinary
activities before finance costs and
exceptional items (3 + 4)
Finance costs
Profit 1 (Loss) from ordinary
activities after finance costs but
before exceptional items (5 + 6)
Exceptional Items
Profit 1 (Loss) from ordinary
activities before tax (7 + 8)
Tax exoense:
Net Profit 1 (Loss) from ordinary
activities after tax (9 + 10)
Extraordinary items

LTO

ROAD , 4TH FLOOR, KOLKATA-700001

30.06.2016
(Unaudited)

0.00
28.99
28.99

362.62
54.22
416.84

0.00
57.99
57.99

605.36
118.79
724.15

175.86
116.70
3.88
0.20
4.56
301.20

0.00
52.31
2.32
0.20
3.06
57.89

0.00
0.00
7.80
(0.17)
16.52
24.15

175.86
169.01
6.20
0.40
7.62
359.09

0.00
0.00
14.27
0.40
31.98
46.65

572.07
0.00
24.66
0.79
31.51
629.03

28.44
30.24

29.31
5.66

4.84
6.38

57.75
35.90

11.34
7.73

95.12
51.63

58.68
28.86

34.97
29.16

11.22
35.25

93.65
58.02

19.07
62.87

146.75
138.91

29.82

5.81
0.00

(24.03\
0.00

35.63
0.00

(43.80)
0.00

5.81
1.01

(24.03)
0.00

35.63
6.00

(43.80\
0.00

4.80

(24.03)

29.63

(43.80)

4.99
24.83

13 Net Profit 1 (Loss) after tax for the oeriod /11 + 12)
14 Paid-up equity share capital
of RS.10/- each
15 Reserve excluding Revaluation Reserve
as per Balance Sheet of previous
accounting year
items)
16 Earnings per share (before extraordinary
(of Rs. 10/- each) (not annualised):
(a) Basic & Diluted

(Rs in Lacs)
Year Ended
31.03.2016
(Audited)

56.16
31.04
87.20

29.82

Half Year Ended

30.09.2016
30.09.2015
I (Unaudited) I (Unaudited)

306.46
23.18
329.64

0.00

30.09.2015
(Unaudited)

2016

7.84

7.84
2.96

4.88

24.83

4.80

(24.03)

29.63

(43.80)

4.88

294.00

294.00

294.00

294.00

294.00

294.00

594.19

0.16

0.85

fcr KABRA

COMM2fiCIAl

LTD

\a~
Director
R.K.KABRA
DIN : 00331305

/0.82)

1.01

(1.49)

0.17

Segment Wise Revenue, Results & Capital Emploved

51.

Quarter Ended

No
Particulars
1

Year Ended

Half Year Ended

30.09.2016

30.06.2016

30.09.2015

30.09.2016

30.09.2015

31.03.2016

(Unaudited)

(Unaudited)

(Unaudited)

(Unaudited)

(Unaudited)

(Audited)

28.99

416.84
26.45

57.99

724.15

7.73

48.23

9.45

0.00
65.72

775.78

SEGMENT REVENUE

87.20

329.64

A. Coal & Coke Trading & Service/Commission

24.61

1.84

6.38

5.63
359.88

3.82
92.86

0.00
35.37

452.74

A. Coal & Coke Trading & Service/Commission

37.07

34.89

(5.10)

152.08

24.53

1.51

(6.26)
(3.42)

71.96

B.lnvestment & Finance

26.04

(2.11)

48.23

19.68

98.00

17.211

203.71

B.lnvestment & Finance

C.Others- Unallocable
Total
2

Aareement

under Clause 41 of the listin

I!Rs. In lacs)

3.40

SEGMENT RESULT
(Profit before Tax & Int. from each segment)

C.Unalioted Income
Tota

61.60

36.40

28.86

29.16
1.43

Less: i) Interest
ii) Other un-allocable expenditure

2.92

Total Profit before Tax

3

3.40

0.00

0.00

58.02

0.00

138.91

14.35
124.03

4.35

56.96

35.63

36.59
143.801

604.53

217.44

671.00

217.44

599.71

201.51

432.31

181.63

432.31

200.16

155.97
962.01

259.54

132.61
985.24

259.54

156.92
956.79

5.81

29.82

7.84

CAPITAL EMPLOYED:
(Segment Assets- Segment Liabilities)
A. Coal & Coke Trading & Service/Commission

\ 671.00
181.63
132.61

B.lnvestment & Finance

C.Others- Unallocable
Tota
I

985.24

909.29

909.29

STATEMENT OF ASSETS AND LIABILITIES

I

Hal'tYear
Ended
30.09.2016
UnaJdited

SI.
Particulars

No
A

EQUITY AND LlABILIiTIES

1)

Shareholders'

funds
294.00

294.00

(b) Reserves and surplus

691.24

662.79

Noncurrent

- Shareholders'

funds

liabilities

985.24

The above

\
0.00

0.00

0.00

0.00

(a) Short-term borrowings

667.52

757.47

(b) Trade payables

204.12

403.70

Sub-total
Current

Note

956.79 (i)

Audit

(a) Long-term borrowings

3)

Year

Ended
31.03.2016

(a) Share capital

Subtotal
2)

Financial

- Non -current

liabilities

Directors

2.35

0.50 (iii) Depreciation

(d) Short-term provisions

6.50

4.00

ASSETS

1)

Non-curront

-current

liabilities

1080.49

1165.67

20~5.73

2122.46

review

by the statuory

(C) Other current liabilitieis

TOTAL - EQUITY AND LIABILIITIES

have

reviewed

by the

by the Board

results

has been

assets

77.03 v)

1545
136.98

140.17

(c) Deferred tax assets (net)

0.19

0.19

(d) Long-term loans and advances

1.64

(b Non-current investments

has been

provided

as per Schedule

complaint

Sub-total

- Non -current

assets

214.26

Tax will be provided

finalisation

1.64 vi)

Previous
recast,

219.03

Current assets

of Audited
period

wherever

pending

against

at the time of

Accounts.

figures

have

necessary

been

re-grouped

to make

them

comparable.

(a) Trade receivables

493.70

376.46

(b) Cash and cash equivalents

961.01

1111.08

(c Short-term loans and advances

(d) Other current assets
Subtotal

98.20

156.75

298.56

259.14

By Order
For Kabra

assets

1651.47

1903.43

Place

: Kolkata

2065.73

2122.46

Date

: 14.11.2016

- current

of the Board

For KABRA COMr"lERCIAL LTO

~

OirC'tor
R.K. KABRA
DIN: 00331305

Ltd.,

Commercial
R.K.

TOTAL ASSETS

II

Act 2013

is no investor

Deferred

done

of the Company.

Company.

(a) Fixed assets

of

Held on 14.11.2016.

of these

Auditors

of the Company's
iv) There

been

and approved

at their Meeting

(ii) The limited

liabilities

Subtotal

2)

results

Committee

Kabra

Manaaina

Director

DIN:0331305

the

Office: 2230 2715

Resi. : 2479 5128
Mobile: 9339702715
9, India Exchange Place
5th Floor, Room No. 7
Kolkata :.700 001

S. C. Soni & Co.

Chartered Accountants

The Directors,
14.11.2016

Kabra Commercial Limited

2, Brabourne Road,
Kolkata - 700001

Dear sir,
We have reviewed the a9companying Statement.of Unaudited financial results of
Kabra Commercial Limited for the period ended 30th September, 2016. This statement is
the responsibility of the Company's Management.
A review of interim financial information consists principally of applying analytical
procedures for financial data and raking enquires of persons responsible for financial and
accounting matters. It is substantially less in scope than an audit conducted in accordance
I

with the generally accepted auditing standards, the objective of which is the expression of an
opinion regarding the financial statements taken as a whole. Accordingly, we do not express
such an opinion.
Based on our review conducted as above, nothing has come to our notice that causes
us to believe that the accompanying statement of unaudited financial results has not disclosed
the information required to be disclosed in terms of Clause 41 of the Listing Agreement
including the manner in which it is to be disclosed, or that it contains any material
misstatement.
Yours faithfully,
For S.C. SON; & CO.
Chartered Accountants

M. No. 50515
(Proprietor)

E-mail: scsoni@rediffmail.com