Integrated Filing — IndAS



General information about company
Scrip Code 544263
NSE Symbol KRN
MSEI Symbol NOTLISTED
ISIN INE0Q3J01015
Name of company KRN Heat Exchanger And Refrigeration Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 31-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 26-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 31-Jul-2025   15:00:00
End date and time of board meeting 31-Jul-2025   15:45:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification 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-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
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 1152821000
Other income 35753000
Total income 1188574000
2 Expenses
(a) Cost of materials consumed 906718000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -49519000
(d) Employee benefit expense 66537000
(e) Finance costs 6955000
(f) Depreciation, depletion and amortisation expense 21850000
(f) Other Expenses
1 Other Expenses 53143000 53143000
Total other expenses 53143000
Total expenses 1005684000
3 Total profit before exceptional items and tax 182890000
4 Exceptional items 0
5 Total profit before tax 182890000
6 Tax expense
7 Current tax 53761000
8 Deferred tax 4921000
9 Total tax expenses 58682000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 124208000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period 124208000
17 Other comprehensive income net of taxes 103000
18 Total Comprehensive Income for the period 124311000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0
Total profit or loss, attributable to non-controlling interests 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 124311000
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 621566000
Face value of equity share capital 10
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 2
Diluted earnings (loss) per share from continuing operations 0
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 2
Diluted earnings (loss) per share from continuing and discontinued operations 0
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) for detailed notes please refer the pdf results submitted to the stock exchnage.



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


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-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 India 963941000 963941000
2 Overseas 188880000 188880000
Total Segment Revenue 1152821000
Less: Inter segment revenue
Revenue from operations 1152821000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 India 189845000 189845000
2 Overseas 0 0
Total Profit before tax 189845000
i. Finance cost 6955000 6955000
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax 182890000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 India 702192000 702192000
2 Overseas 233085000 233085000
Total Segment Asset 935277000 935277000
Un-allocable Assets 0 0
Net Segment Asset 935277000 935277000
4 Segment Liabilities
Segment Liabilities
1 India 231383000 231383000
2 Overseas 321836000 321836000
Total Segment Liabilities 553219000 553219000
Un-allocable Liabilities 0 0
Net Segment Liabilities 553219000 553219000
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-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
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 -103000
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
5 Total Other comprehensive income 103000