Integrated Filing — IndAS



General information about company
Scrip Code 522287
NSE Symbol KPIL
MSEI Symbol NOTLISTED
ISIN INE220B01022
Name of company Kalpataru Projects International 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 07-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 01-Aug-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 07-Aug-2025   13:30:00
End date and time of board meeting 07-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



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 61711700000
Other income 163500000
Total income 61875200000
2 Expenses
(a) Cost of materials consumed 20693800000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -449000000
(d) Employee benefit expense 6682400000
(e) Finance costs 1220300000
(f) Depreciation, depletion and amortisation expense 1291500000
(f) Other Expenses
1 Erection, sub-contracting & other project expenses 25742700000 25742700000
2 Other expenses 3791300000 3791300000
Total other expenses 29534000000
Total expenses 58973000000
3 Total profit before exceptional items and tax 2902200000
4 Exceptional items 0
5 Total profit before tax 2902200000
6 Tax expense
7 Current tax 837000000
8 Deferred tax -70700000
9 Total tax expenses 766300000
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 2135900000
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 2135900000
17 Other comprehensive income net of taxes 1158900000
18 Total Comprehensive Income for the period 3294800000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 2136200000
Total profit or loss, attributable to non-controlling interests -300000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 3295000000
Total comprehensive income for the period attributable to owners of parent non-controlling interests -200000
21 Details of equity share capital
Paid-up equity share capital 341600000
Face value of equity share capital 2
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 12.51
Diluted earnings (loss) per share from continuing operations 12.51
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 12.51
Diluted earnings (loss) per share from continuing and discontinued operations 12.51
24 Debt equity ratio 0.0062
25 Debt service coverage ratio 0.0185
26 Interest service coverage ratio 0.0381
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) As per financial results submitted to Stock Exchanges.



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 EPC 60449000000 60449000000
2 Development Projects 738500000 738500000
3 Others 664300000 664300000
Total Segment Revenue 61851800000
Less: Inter segment revenue 140100000 140100000
Revenue from operations 61711700000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 EPC 3540000000 3540000000
2 Development Projects 399000000 399000000
3 Others 44100000 44100000
Total Profit before tax 3983100000
i. Finance cost 1220300000 1220300000
ii. Other Unallocable Expenditure net off Unallocable income -139400000 -139400000
Profit before tax 2902200000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 EPC 238783300000 238783300000
2 Development Projects 16686400000 16686400000
3 Others 5734000000 5734000000
Total Segment Asset 261203700000 261203700000
Un-allocable Assets 0 0
Net Segment Asset 261203700000 261203700000
4 Segment Liabilities
Segment Liabilities
1 EPC 183111500000 183111500000
2 Development Projects 8217500000 8217500000
3 Others 1891200000 1891200000
Total Segment Liabilities 193220200000 193220200000
Un-allocable Liabilities 0 0
Net Segment Liabilities 193220200000 193220200000
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) As per financial results submitted to Stock Exchanges.



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 Re-measurement of defined benefit plan -20600000 -20600000
Total Amount of items that will not be reclassified to profit and loss -20600000
2 Income tax relating to items that will not be reclassified to profit or loss -5200000
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences in translating foreign operation 640900000 640900000
2 Gain/(Loss) on hedging instruments 884100000 884100000
Total Amount of items that will be reclassified to profit and loss 1525000000
4 Income tax relating to items that will be reclassified to profit or loss 350700000
5 Total Other comprehensive income 1158900000