Integrated Filing — IndAS



General information about company
Scrip Code 519602
NSE Symbol KELLTONTEC
MSEI Symbol NOTLISTED
ISIN INE164B01022
Name of company KELLTON TECH SOLUTIONS 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 30-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 26-May-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 Single segment
Start date and time of board meeting 30-May-2025   17:00:00
End date and time of board meeting 30-May-2025   18:20:00
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? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(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 2025-05-30
Indicate Company website link for updated RPT policy of the Company https://www.kellton.com/legal-policies
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 458387000 1889322000
Other income 10075000 17961000
Total income 468462000 1907283000
2 Expenses
(a) Cost of materials consumed 937000 937000
(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 295915000 1272568000
(e) Finance costs 22841000 88822000
(f) Depreciation, depletion and amortisation expense 19530000 77411000
(f) Other Expenses
1 Other Expenses 75199000 286156000
Total other expenses 75199000 286156000
Total expenses 414422000 1725894000
3 Total profit before exceptional items and tax 54040000 181389000
4 Exceptional items 0 -46000
5 Total profit before tax 54040000 181343000
6 Tax expense
7 Current tax 27036000 49680000
8 Deferred tax -5060000 -3560000
9 Total tax expenses 21976000 46120000
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 32064000 135223000
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 32064000 135223000
17 Other comprehensive income net of taxes 0 0
18 Total Comprehensive Income for the period 32064000 135223000
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 487570000 487570000
Face value of equity share capital 0 0
27 Details of debt securities
22 Reserves excluding revaluation reserve 1286462000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.33 1.39
Diluted earnings (loss) per share from continuing operations 0.32 1.38
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 0.33 1.39
Diluted earnings (loss) per share from continuing and discontinued operations 0.32 1.38
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 93787000
Capital work-in-progress 319701000
Investment property 24905000
Goodwill 96250000
Other intangible assets 0
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 869218000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 0
Total non-current financial assets 869218000
Deferred tax assets (net) 25955000
Other non-current assets 23551000
Total non-current assets 1453367000
2 Current assets
Inventories 59405000
Current financial asset
Current investments 0
Trade receivables, current 778633000
Cash and cash equivalents 80532000
Bank balance other than cash and cash equivalents 0
Loans, current 0
Other current financial assets 0
Total current financial assets 859165000
Current tax assets (net) 0
Other current assets 704711000
Total current assets 1623281000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 3076648000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 487570000
Other equity 1286462000
Total equity attributable to owners of parent 1774032000
Non controlling interest
Total equity 1774032000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 370969000
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 0
Total non-current financial liabilities 370969000
Provisions, non-current 73018000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 30066000
Total non-current liabilities 474053000
Current liabilities
Current financial liabilities
Borrowings, current 401693000
Trade payables, 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 122433000
Total Trade payable 122433000
Other current financial liabilities
Total current financial liabilities 524126000
Other current liabilities 179138000
Provisions, current 125299000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 828563000
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 1302616000
Total equity and liabilites 3076648000
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
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
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
5 Total Other comprehensive income



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 181343000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 88822000
Adjustments for decrease (increase) in inventories 0
Adjustments for decrease (increase) in trade receivables, current -185306000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -269683000
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 95952000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -1870000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 77411000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss -46000
Adjustments for provisions, current 12535000
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 0
Adjustments for dividend income 0
Adjustments for interest income 0
Adjustments for share-based payments 1974000
Adjustments for fair value losses (gains) 0
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 724000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -179487000
Net cash flows from (used in) operations 1856000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 7910000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -6054000
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 0
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0
Proceeds from sales of property, plant and equipment 0
Purchase of property, plant and equipment 9239000
Proceeds from sales of investment property 0
Purchase of investment property 0
Proceeds from sales of intangible assets 0
Purchase of intangible assets 138199000
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 0
Cash receipts from repayment of advances and loans made to other parties 0
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 0
Interest received 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities -147438000
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 3039000
Proceeds from issuing other equity instruments 0
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 287336000
Repayments of borrowings 39121000
Payments of lease liabilities 0
Dividends paid 0
Interest paid 88822000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 162432000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 8940000
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 8940000
Cash and cash equivalents cash flow statement at beginning of period 71592000
Cash and cash equivalents cash flow statement at end of period 80532000





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 M/s Anant Rao & Malik Yes 31-Aug-2027


Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. 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.
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 Notes
Name PAN Name PAN 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)
1 KELLTON TECH SOLUTIONS LIMITED Matnic Finvest LLP Promoter Entity Any other transaction Loan 250000000 No remark 229400000 0 229400000 Any other Business and Operations Purpose 0 Up to 36 Months Loan 0 Up to 36 Months Unsecured Business and Operations Purpose
2 KELLTON TECH SOLUTIONS LIMITED Kellton Dbydx Software Subsidiary Any other transaction Loan 50000000 No remark 45888000 0 45855000 Any other Business and Operations Purpose 0 Up to 36 Months Loan 0 Up to 36 Months Unsecured Business and Operations Purpose
3 KELLTON TECH SOLUTIONS LIMITED Prosoft Technology Group Inc Subsidiary Sale of goods or services 250000000 No remark 106471000 146949000 169922000
4 KELLTON TECH SOLUTIONS LIMITED Kellton Tech Limited Subsidiary Sale of goods or services 80000000 No remark 53657000 98025000 96728000
5 KELLTON TECH SOLUTIONS LIMITED Lenmar Consulting Inc Subsidiary Sale of goods or services 40000000 No remark 14600000 23594000 22303000
6 KELLTON TECH SOLUTIONS LIMITED Kellton Dbydx Software Private Limited Subsidiary Sale of goods or services 70000000 No remark 0 0 1199000
7 KELLTON TECH SOLUTIONS LIMITED Sree Vidya Chintam & Niranjan Chintam Promoter Group Any other transaction Rent paid for office building 50000000 No remark 11081000 0 0
8 KELLTON TECH SOLUTIONS LIMITED Niranjan Chintam Director and CFO Remuneration 12000000 No remark 1500000 0 0
9 KELLTON TECH SOLUTIONS LIMITED Krishna Chintam AGEPC9384K Remuneration 12000000 No remark 1500000 0 0
10 KELLTON TECH SOLUTIONS LIMITED Karanjit Singh Executive Director Remuneration 12000000 No remark 2700000 0 0
11 KELLTON TECH SOLUTIONS LIMITED Rahul Jain Company Secretary and Compliance Officer Remuneration 1500000 No remark 673000 0 0
12 KELLTON TECH SOLUTIONS LIMITED Geeta Goti Woman Independent Director Any other transaction Sitting Fee 200000 No remark 50000 0 0
13 KELLTON TECH SOLUTIONS LIMITED Abhay Shankar Independent Director Any other transaction Sitting Fee 200000 No remark 50000 0 0
Total value of transaction during the reporting period 467570000