Integrated Filing — IndAS



General information about company
Scrip Code 524109
NSE Symbol KABRAEXTRU
MSEI Symbol NOTLISTED
ISIN INE900B01029
Name of company KABRA EXTRUSION TECHNIK 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 01-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 08-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
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 01-Aug-2025   11:45:00
End date and time of board meeting 01-Aug-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
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(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
(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.
Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(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?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
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? Yes
No. of times funds raised during the quarter 5
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
No



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 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 859668000
Other income 40428000
Total income 900096000
2 Expenses
(a) Cost of materials consumed 615278000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -73601000
(d) Employee benefit expense 139877000
(e) Finance costs 26641000
(f) Depreciation, depletion and amortisation expense 60725000
(f) Other Expenses
1 Other Expenses 200562000 200562000
Total other expenses 200562000
Total expenses 969482000
3 Total profit before exceptional items and tax -69386000
4 Exceptional items 0
5 Total profit before tax -69386000
6 Tax expense
7 Current tax 0
8 Deferred tax -993000
9 Total tax expenses -993000
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 -68393000
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 -68393000
17 Other comprehensive income net of taxes 38267000
18 Total Comprehensive Income for the period -30126000
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 174864000
Face value of equity share capital 5
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 -1.96
Diluted earnings (loss) per share from continuing operations -1.96
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 -1.96
Diluted earnings (loss) per share from continuing and discontinued operations -1.96
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) 1.The above financial results of the company were reviewed by the Audit Committee on August 1st, 2025 and were thereafter approved by the Board at its meeting held on August 1st, 2025. n2.Company operates in two business segments i) Extrusion Machinery ii) Battery Division. n3.The Consolidated Financial results of Kabra Extrusiontechnik Limited consist of Kabra Extrusiontechnik Limited (“The Company’) and its subsidiaries and jointly controlled entities as mentioned below: n-Varos Technology Private Limited & Kabra Energy Private Limited ( Wholly Owned Subsidiaries) n-Kabra Mecanor Belling Technik Private Limited (Joint Venture) & Penta Auto feeding India Limited (Joint Venture) upto February 5th, 2025 n4. The company has sold its entire stake in Penta Auto Feeding India Limited (Joint venture) in February’2025. The gain on the sale of investment is shown as an Exceptional items for the year ended March’2025 n5. Figures for previous periods have been regrouped/ reclassified wherever necessary. n



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 Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Extrusion Machinery Division 599330000 599330000
2 Battery Division 300766000 300766000
Total Segment Revenue 900096000
Less: Inter segment revenue 0 0
Revenue from operations 900096000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Extrusion Machinery Division 39254000 39254000
2 Battery Division -82000000 -82000000
Total Profit before tax -42746000
i. Finance cost 26641000 26641000
ii. Other Unallocable Expenditure net off Unallocable income 0 0
Profit before tax -69387000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Extrusion Machinery Division 3791684000 3791684000
2 Battery Division 3579724000 3579724000
Total Segment Asset 7371408000 7371408000
Un-allocable Assets 525845000 525845000
Net Segment Asset 7897253000 7897253000
4 Segment Liabilities
Segment Liabilities
1 Extrusion Machinery Division 1457548000 1457548000
2 Battery Division 442527000 442527000
Total Segment Liabilities 1900075000 1900075000
Un-allocable Liabilities 5997178000 5997178000
Net Segment Liabilities 7897253000 7897253000
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) 1.The above financial results of the company were reviewed by the Audit Committee on August 1st, 2025 and were thereafter approved by the Board at its meeting held on August 1st, 2025. n2.Company operates in two business segments i) Extrusion Machinery ii) Battery Division. n3.The Consolidated Financial results of Kabra Extrusiontechnik Limited consist of Kabra Extrusiontechnik Limited (“The Company’) and its subsidiaries and jointly controlled entities as mentioned below: n-Varos Technology Private Limited & Kabra Energy Private Limited ( Wholly Owned Subsidiaries) n-Kabra Mecanor Belling Technik Private Limited (Joint Venture) & Penta Auto feeding India Limited (Joint Venture) upto February 5th, 2025 n4.The company has sold its entire stake in Penta Auto Feeding India Limited (Joint venture) in February’2025. The gain on the sale of investment is shown as an Exceptional items for the year ended March’2025 n5.Figures for previous periods have been regrouped/ reclassified wherever necessary. n



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 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 -44642000
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 6375000
5 Total Other comprehensive income 38267000





Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)
Mode of Fund Raising Preferential Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 25-Feb-2022
Amount Raised 9129996750000
Report filed for Quarter ended 30-Jun-2025
Monitoring Agency Not Applicable
Monitoring Agency Name, if applicable
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation
Comments of the Audit Committee after review Nil
Comments of the auditors, if any false
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 • capital expenditure; n• funding its research and development activities; • Operating expenditure and for any other purpose as may be decided and approved by the Board. Not Applicable 101019976400000 0 100900437930000 0


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (2)
Mode of Fund Raising Preferential Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 04-Mar-2022
Amount Raised 16124997275000
Report filed for Quarter ended 30-Jun-2025
Monitoring Agency Not Applicable
Monitoring Agency Name, if applicable
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation
Comments of the Audit Committee after review Nil
Comments of the auditors, if any false
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 • capital expenditure; n• funding its research and development activities; • Operating expenditure and for any other purpose as may be decided and approved by the Board. NA 101019976400000 0 100900437930000 0


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (3)
Mode of Fund Raising Preferential Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 29-Mar-2022
Amount Raised 4452554400000
Report filed for Quarter ended 30-Jun-2025
Monitoring Agency Not Applicable
Monitoring Agency Name, if applicable
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation
Comments of the Audit Committee after review Nil
Comments of the auditors, if any false
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 • capital expenditure; n• funding its research and development activities; • Operating expenditure and for any other purpose as may be decided and approved by the Board. Not Applicable 101019976400000 0 100900437930000 0


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (4)
Mode of Fund Raising Preferential Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 13-Jan-2023
Amount Raised 37218240200000
Report filed for Quarter ended 30-Jun-2025
Monitoring Agency Not Applicable
Monitoring Agency Name, if applicable
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation
Comments of the Audit Committee after review Nil
Comments of the auditors, if any false
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 • capital expenditure; n• funding its research and development activities; • Operating expenditure and for any other purpose as may be decided and approved by the Board.n Not Applicable 101019976400000 0 100900437930000 0


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (5)
Mode of Fund Raising Preferential Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 07-Aug-2023
Amount Raised 34094187800000
Report filed for Quarter ended 30-Jun-2025
Monitoring Agency Not Applicable
Monitoring Agency Name, if applicable
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation
Comments of the Audit Committee after review Nil
Comments of the auditors, if any false
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 • capital expenditure; n• funding its research and development activities; • Operating expenditure and for any other purpose as may be decided and approved by the Board. Not Applicable 101019976400000 0 100900437930000 0


Signatory Details
Name of signatory Shilpa Rathi
Designation of person Company Secretary and Compliance Officer
Place Mumbai
Date 01-Aug-2025