Integrated Filing — IndAS



General information about company
Scrip Code 532732
NSE Symbol KKCL
MSEI Symbol NA
ISIN INE401H01017
Name of company KEWAL KIRAN CLOTHING 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 21-Jul-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 Audited
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 READYMADE GARMENTS
Start date and time of board meeting 07-Aug-2025   15:00:00
End date and time of board meeting 07-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 Declaration of unmodified opinion



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 Audited
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 2337500000
Other income 139200000
Total income 2476700000
2 Expenses
(a) Cost of materials consumed 1063800000
(b) Purchases of stock-in-trade 97700000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -61000000
(d) Employee benefit expense 387900000
(e) Finance costs 36700000
(f) Depreciation, depletion and amortisation expense 105200000
(f) Other Expenses
1 Manufacturing and operating expenses 251100000 251100000
2 Administrative and other expenses 103500000 103500000
3 Selling and distribution expenses 79400000 79400000
Total other expenses 434000000
Total expenses 2064300000
3 Total profit before exceptional items and tax 412400000
4 Exceptional items 0
5 Total profit before tax 412400000
6 Tax expense
7 Current tax 74600000
8 Deferred tax 17900000
9 Total tax expenses 92500000
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 319900000
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 319900000
17 Other comprehensive income net of taxes 2300000
18 Total Comprehensive Income for the period 322200000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 312800000
Total profit or loss, attributable to non-controlling interests 7100000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 2200000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 100000
21 Details of equity share capital
Paid-up equity share capital 616300000
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 5.08
Diluted earnings (loss) per share from continuing operations 5.08
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 5.08
Diluted earnings (loss) per share from continuing and discontinued operations 5.08
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 Audited
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 Audited
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 Remeasurement [gain / (loss)] of net defined benefit liability -2100000 -2100000
2 Effect [gain / (loss)] of measuring equity instruments at fair value through OCI 4500000 4500000
Total Amount of items that will not be reclassified to profit and loss 2400000
2 Income tax relating to items that will not be reclassified to profit or loss 100000
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 0
5 Total Other comprehensive income 2300000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 N.A. Shah Associates LLP Yes 31-Aug-2025
2 Jain & Trivedi Yes 30-Apr-2028