Integrated Filing — IndAS



General information about company
Scrip Code 532054
NSE Symbol KDDL
MSEI Symbol NOTLISTED
ISIN INE291D01011
Name of company KDDL 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 14-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 05-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 14-Aug-2025   16:30:00
End date and time of board meeting 14-Aug-2025   19:30:00
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 4650000000
Other income 118800000
Total income 4768800000
2 Expenses
(a) Cost of materials consumed 325300000
(b) Purchases of stock-in-trade 2690000000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -277600000
(d) Employee benefit expense 598700000
(e) Finance costs 94800000
(f) Depreciation, depletion and amortisation expense 269400000
(f) Other Expenses
1 Other Expenses 628200000 628200000
Total other expenses 628200000
Total expenses 4328800000
3 Total profit before exceptional items and tax 440000000
4 Exceptional items 0
5 Total profit before tax 440000000
6 Tax expense
7 Current tax 136300000
8 Deferred tax 5900000
9 Total tax expenses 142200000
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 297800000
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 -800000
16 Total profit (loss) for period 297000000
17 Other comprehensive income net of taxes 68300000
18 Total Comprehensive Income for the period 365300000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 204300000
Total profit or loss, attributable to non-controlling interests 92700000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 268100000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 97200000
21 Details of equity share capital
Paid-up equity share capital 123000000
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 16.61
Diluted earnings (loss) per share from continuing operations 16.61
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 16.61
Diluted earnings (loss) per share from continuing and discontinued operations 16.61
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 Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Precision and watch components 1117000000 1117000000
2 Watches, accessories and other luxury items and related services 3474700000 3474700000
3 Others 58000000 58000000
Total Segment Revenue 4649700000
Less: Inter segment revenue -300000 -300000
Revenue from operations 4650000000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Precision and watch components 221600000 221600000
2 Watches, accessories and other luxury items and related services 257000000 257000000
3 Others -8300000 -8300000
Total Profit before tax 470300000
i. Finance cost 94800000 94800000
ii. Other Unallocable Expenditure net off Unallocable income -63700000 -63700000
Profit before tax 439200000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Precision and watch components 3963100000 3963100000
2 Watches, accessories and other luxury items and related services 12800200000 12800200000
3 Others 2438200000 2438200000
Total Segment Asset 19201500000 19201500000
Un-allocable Assets 2800100000 2800100000
Net Segment Asset 22001600000 22001600000
4 Segment Liabilities
Segment Liabilities
1 Precision and watch components 795500000 795500000
2 Watches, accessories and other luxury items and related services 1807000000 1807000000
3 Others 28600000 28600000
Total Segment Liabilities 2631100000 2631100000
Un-allocable Liabilities 4832600000 4832600000
Net Segment Liabilities 7463700000 7463700000
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 0
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences on translation of foreign operations 91300000 91300000
Total Amount of items that will be reclassified to profit and loss 91300000
4 Income tax relating to items that will be reclassified to profit or loss 23000000
5 Total Other comprehensive income 68300000