Kotia Enterprises Limited

Kotia Enterprises operates as a small listed trading entity. Historically its reported segments have included trading in PVC resin, PP film & injection, and bleached hardwood kraft pulp, with construction and civil work services also listed but recording no revenue. For the period ended 30 September 2022, the only segment generating revenue was an 'Unallocable' line that accounted for 100% of the ₹0.27 crore of segment revenue. In more recent quarters through FY26 the trading lines have been inactive, with Q3 FY26 reporting no trading revenue at all. The statutory auditor qualified the FY25 audit on the grounds that the company's financial assets and financial income both exceeded 50% of totals, bringing it within the RBI's NBFC registration criteria, though the company was not registered; in FY26 financial income fell back below 50% of gross income. Total income for FY26 stood at ₹203.66 lakhs against a net loss of ₹249.92 lakhs after a ₹485.22 lakh write-off of a financial asset. Employee cost was 16.3% of revenue and other operating expenses 30.7% of revenue, with no materials cost or capex reported.