Integrated Filing — IndAS



General information about company
Scrip Code 544423
NSE Symbol KALPATARU
MSEI Symbol NA
ISIN INE227J01012
Name of company Kalpataru Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2024
Date of end of financial year 31-Mar-2025
Date of board meeting when results were approved 16-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 11-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Single segment
Description of single segment Real Estate Development
Start date and time of board meeting 16-Jul-2025   15:30:00
End date and time of board meeting 16-Jul-2025   17:45:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Whether the company has any related party? No
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? No
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 2025-01-24
Indicate Company website link for updated RPT policy of the Company https://www.kalpataru.com/uploads/1750324010_6853d32a7bfe2.pdf
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? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
Not Applicable



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Audited Audited
D 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 677200000 2828000000
Other income 885200000 2537900000
Total income 1562400000 5365900000
2 Expenses
(a) Cost of materials consumed 240900000 1042400000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0 0
(d) Employee benefit expense 103900000 367600000
(e) Finance costs 714700000 2502500000
(f) Depreciation, depletion and amortisation expense 58500000 191200000
(f) Other Expenses
1 Other Expenses 270300000 847800000
Total other expenses 270300000 847800000
Total expenses 1388300000 4951500000
3 Total profit before exceptional items and tax 174100000 414400000
4 Exceptional items 0 0
5 Total profit before tax 174100000 414400000
6 Tax expense
7 Current tax -5800000 107300000
8 Deferred tax 17200000 74600000
9 Total tax expenses 11400000 181900000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0 0
11 Net Profit Loss for the period from continuing operations 162700000 232500000
12 Profit (loss) from discontinued operations before tax 0 0
13 Tax expense of discontinued operations 0 0
14 Net profit (loss) from discontinued operation after tax 0 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0 0
16 Total profit (loss) for period 162700000 232500000
17 Other comprehensive income net of taxes 700000 2000000
18 Total Comprehensive Income for the period 163400000 234500000
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 1674900000 1674900000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 24080000000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 1.16 1.66
Diluted earnings (loss) per share from continuing operations 1.16 1.66
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
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 1.16 1.66
Diluted earnings (loss) per share from continuing and discontinued operations 1.16 1.66
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities
Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2024
Date of end of reporting period 31-Mar-2025
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Standalone
Assets
1 Non-current assets
Property, plant and equipment 146500000
Capital work-in-progress 0
Investment property 3733700000
Goodwill 0
Other intangible assets 4200000
Intangible assets under development 0
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 1009900000
Trade receivables, non-current 0
Loans, non-current 11826800000
Other non-current financial assets 912600000
Total non-current financial assets 13749300000
Deferred tax assets (net) 254900000
Other non-current assets 109400000
Total non-current assets 17998000000
2 Current assets
Inventories 10304200000
Current financial asset
Current investments 0
Trade receivables, current 1084600000
Cash and cash equivalents 378900000
Bank balance other than cash and cash equivalents 2969800000
Loans, current 31016500000
Other current financial assets 336800000
Total current financial assets 35786600000
Current tax assets (net) 0
Other current assets 395600000
Total current assets 46486400000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 64484400000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1674900000
Other equity 24080000000
Total equity attributable to owners of parent 25754900000
Non controlling interest
Total equity 25754900000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 16786400000
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0
Total Trade payable 0
Other non-current financial liabilities 2356800000
Total non-current financial liabilities 19143200000
Provisions, non-current 125600000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 470300000
Total non-current liabilities 19739100000
Current liabilities
Current financial liabilities
Borrowings, current 10592500000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 46700000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1355000000
Total Trade payable 1401700000
Other current financial liabilities 4128500000
Total current financial liabilities 16122700000
Other current liabilities 2853900000
Provisions, current 13800000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 18990400000
3 Liabilities directly associated with assets in disposal group classified as held for sale 0
4 Regulatory deferral account credit balances and related deferred tax liability 0
Total liabilities 38729500000
Total equity and liabilites 64484400000
Disclosure of notes on assets and liabilities



Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Jan-2025 01-Apr-2024
Date of end of reporting period 31-Mar-2025 31-Mar-2025
Whether accounts are audited or unaudited Audited Audited
Nature of report standalone or consolidated Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Audited Audited
D 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
1 Re-measurement gains/(losses) on defined benefit plan 1100000 3100000
Total Amount of items that will not be reclassified to profit and loss 1100000 3100000
2 Income tax relating to items that will not be reclassified to profit or loss 400000 1100000
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0 0
5 Total Other comprehensive income 700000 2000000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Standalone
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 414400000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 2502500000
Adjustments for decrease (increase) in inventories -5496200000
Adjustments for decrease (increase) in trade receivables, current 79700000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 0
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 6778700000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 0
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 191200000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 0
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 0
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 1200000
Adjustments for dividend income 3100000
Adjustments for interest income 2392400000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) -3900000
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow 0
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items 0
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 1800000
Total adjustments for reconcile profit (loss) 1659500000
Net cash flows from (used in) operations 2073900000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 23200000
Other inflows (outflows) of cash 100000
Net cash flows from (used in) operating activities 2050800000
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0
Cash flows used in obtaining control of subsidiaries or other businesses 0
Other cash receipts from sales of equity or debt instruments of other entities 0
Other cash payments to acquire equity or debt instruments of other entities 0
Other cash receipts from sales of interests in joint ventures 0
Other cash payments to acquire interests in joint ventures 0
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 2610300000
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 2639500000
Proceeds from sales of property, plant and equipment 3000000
Purchase of property, plant and equipment 131500000
Proceeds from sales of investment property 0
Purchase of investment property 0
Proceeds from sales of intangible assets 0
Purchase of intangible assets 0
Proceeds from sales of intangible assets under development 0
Purchase of intangible assets under development 0
Proceeds from sales of goodwill 0
Purchase of goodwill 0
Proceeds from biological assets other than bearer plants 0
Purchase of biological assets other than bearer plants 0
Proceeds from government grants 0
Proceeds from sales of other long-term assets 0
Purchase of other long-term assets 0
Cash advances and loans made to other parties 47875100000
Cash receipts from repayment of advances and loans made to other parties 38470400000
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0
Dividends received 3100000
Interest received 573400000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -2103000000
Net cash flows from (used in) investing activities -11088900000
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0
Payments from changes in ownership interests in subsidiaries 0
Proceeds from issuing shares 0
Proceeds from issuing other equity instruments 14400000000
Payments to acquire or redeem entity's shares 0
Payments of other equity instruments 0
Proceeds from exercise of stock options 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 17578600000
Repayments of borrowings 22631800000
Payments of lease liabilities 0
Dividends paid 0
Interest paid 2549000000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 303200000
Net cash flows from (used in) financing activities 7101000000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -1937100000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0
Net increase (decrease) in cash and cash equivalents -1937100000
Cash and cash equivalents cash flow statement at beginning of period 140200000
Cash and cash equivalents cash flow statement at end of period -1796900000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
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 Yes
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 KKC & Associates LLP Yes 31-Jul-2027