Integrated Filing — IndAS



General information about company
Scrip Code 532741
NSE Symbol KAMDHENU
MSEI Symbol NOTLISTED
ISIN INE390H01020
Name of company KAMDHENU 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 11-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 02-Aug-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 Single segment
Description of single segment Manufactuting of Steel and TMT Bars
Start date and time of board meeting 11-Aug-2025   13:00:00
End date and time of board meeting 11-Aug-2025   15:55:00
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 1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
No Default on Loans and Debt Securities.



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 1957781000
Other income 86180000
Total income 2043961000
2 Expenses
(a) Cost of materials consumed 1298748000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 21244000
(d) Employee benefit expense 130244000
(e) Finance costs 289000
(f) Depreciation, depletion and amortisation expense 13162000
(f) Other Expenses
1 Other Expenses 294371000 294371000
Total other expenses 294371000
Total expenses 1758058000
3 Total profit before exceptional items and tax 285903000
4 Exceptional items 0
5 Total profit before tax 285903000
6 Tax expense
7 Current tax 59372000
8 Deferred tax 12292000
9 Total tax expenses 71664000
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 214239000
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 214239000
17 Other comprehensive income net of taxes 6302000
18 Total Comprehensive Income for the period 220541000
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 281383000
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 0.76
Diluted earnings (loss) per share from continuing operations 0.76
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 0.76
Diluted earnings (loss) per share from continuing and discontinued operations 0.76
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


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)
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 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
1 Fair value changes in debt instrument through other comprehensive income 8576000 8576000
Total Amount of items that will be reclassified to profit and loss 8576000
4 Income tax relating to items that will be reclassified to profit or loss 2274000
5 Total Other comprehensive income 6302000





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 22-Feb-2024
Amount Raised 970800000
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
Comments of the auditors, if any
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 Acquiring stake strategically and investments in some of the franchisee units so as to remodel the franchisee business of the Company. None 350000000 0 178710000 0 In accordance with the shareholder approval with respect to the interim use of proceeds, the Company has temporary invested an amount of Rs 500 lakhs in debt fund and Rs. 550 lakhs in fixed deposits. The unspent amount of Rs. 73.71 lakhs lying in the designated bank account as on 30 June, 2025. Further, there is no deviation in usage of preferential issue proceeds.
2 Capital expenditure in existing manufacturing unit and or acquiring and setting up of new office premises. None 140000000 0 114181000 0 In accordance with the shareholder approval with respect to the interim use of proceeds, the Company has temporary invested an amount of Rs 500 lakhs in debt fund and Rs. 550 lakhs in fixed deposits. The unspent amount of Rs. 73.71 lakhs lying in the designated bank account as on 30 June, 2025. Further, there is no deviation in usage of preferential issue proceeds.
3 Investments in existing and new business ventures in India and overseas for diversification. None 140000000 0 0 0 In accordance with the shareholder approval with respect to the interim use of proceeds, the Company has temporary invested an amount of Rs 500 lakhs in debt fund and Rs. 550 lakhs in fixed deposits. The unspent amount of Rs. 73.71 lakhs lying in the designated bank account as on 30 June, 2025. Further, there is no deviation in usage of preferential issue proceeds.
4 Enhancing and strengthening the brand position and corporate image to leverage the overall brand premium. None 100000000 0 100000000 0 In accordance with the shareholder approval with respect to the interim use of proceeds, the Company has temporary invested an amount of Rs 500 lakhs in debt fund and Rs. 550 lakhs in fixed deposits. The unspent amount of Rs. 73.71 lakhs lying in the designated bank account as on 30 June, 2025. Further, there is no deviation in usage of preferential issue proceeds.
5 General corporate purposes. None 240800000 0 55867000 0 In accordance with the shareholder approval with respect to the interim use of proceeds, the Company has temporary invested an amount of Rs 500 lakhs in debt fund and Rs. 550 lakhs in fixed deposits. The unspent amount of Rs. 73.71 lakhs lying in the designated bank account as on 30 June, 2025. Further, there is no deviation in usage of preferential issue proceeds.


Signatory Details
Name of signatory Harish Kumar Agarwal
Designation of person Chief Financial Officer
Place Gurugram
Date 11-Aug-2025