Integrated Filing — IndAS



General information about company
Scrip Code 500165
NSE Symbol KANSAINER
MSEI Symbol NOTLISTED
ISIN INE531A01024
Name of company Kansai Nerolac Paints 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 04-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 25-Jun-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 Single segment
Description of single segment PAINTS
Start date and time of board meeting 04-Aug-2025   12:20:00
End date and time of board meeting 04-Aug-2025   17:00:00
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 21620300000
Other income 526100000
Total income 22146400000
2 Expenses
(a) Cost of materials consumed 11760000000
(b) Purchases of stock-in-trade 1367300000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 693400000
(d) Employee benefit expense 1337700000
(e) Finance costs 73600000
(f) Depreciation, depletion and amortisation expense 529400000
(f) Other Expenses
1 Other Expenses 3430400000 3430400000
Total other expenses 3430400000
Total expenses 19191800000
3 Total profit before exceptional items and tax 2954600000
4 Exceptional items 0
5 Total profit before tax 2954600000
6 Tax expense
7 Current tax 789700000
8 Deferred tax 9000000
9 Total tax expenses 798700000
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 2155900000
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 2155900000
17 Other comprehensive income net of taxes 100000
18 Total Comprehensive Income for the period 2156000000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 2209100000
Total profit or loss, attributable to non-controlling interests -53200000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 2209200000
Total comprehensive income for the period attributable to owners of parent non-controlling interests -53200000
21 Details of equity share capital
Paid-up equity share capital 808500000
Face value of equity share capital 1
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 2.73
Diluted earnings (loss) per share from continuing operations 2.73
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 2.73
Diluted earnings (loss) per share from continuing and discontinued operations 2.73
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) Notes: n1. The above unaudited consolidated financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their meetings held on 4th August 2025. The statutory auditors have expressed an unqualified review conclusion. The review report has been filed with stock exchange and is available on the Holding Companys website. n2. The figures for the quarter ended 31st March 2025 are the balancing figures between audited figures in respect of full financial year and the limited reviewed published year to date figures up to the third quarter ended 31st December2024 of the financial year ended 31st March 2025. n3. The above unaudited consolidated financial results include results of subsidiaries KNP Japan Private Limited, Kansai Paints Lanka (Private) Limited, Kansai Nerolac Paints (Bangladesh) Limited and wholly owned subsidiary Nerofix Private Limited. The said financial results have been prepared in accordance with the recognition and measurement principles of Indian Accounting Standard (Ind AS) 34 prescribed under section 133 of the Companies Act 2013 (the Act) read with relevant rules issued thereunder and the other accounting principles generally accepted in India. n4. As the Management Committee monitors the business activity consisting of paints and other related products of the Group as a single segment viz. Paints and the sales substantially being in the domestic market the financial results are reflective of the disclosure requirements of Ind AS 108 Operating Segments. 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 Consolidated
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-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
1 Items that will not be reclassified to statement of profit and loss -8800000 -8800000
Total Amount of items that will not be reclassified to profit and loss -8800000
2 Income tax relating to items that will not be reclassified to profit or loss -2200000
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 -6700000
5 Total Other comprehensive income 100000