| 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 | 01-04-2025 |
| Date of end of financial year | 31-03-2026 |
| Date of board meeting when results were approved | 31-10-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 27-10-2025 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Second 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 | Unaudited |
| Segment Reporting | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 31-10-2025 12:30:00 |
| End date and time of board meeting | 31-10-2025 14:15:00 |
| Whether cash flow statement is applicable on company | Yes |
| Type of cash flow statement | Cash Flow Indirect |
| Declaration of unmodified opinion or statement on impact of audit qualification | Not applicable |
| 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 | 01-07-2025 | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 | 30-09-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | 6,52,857.00 | 12,69,974.00 | |
| Other income | 2,339.00 | 3,974.00 | |
| Total income | 6,55,196.00 | 12,73,948.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 2,38,629.00 | 4,45,567.00 |
| (b) | Purchases of stock-in-trade | 0.00 | 0.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (2,696.00) | (7,186.00) |
| (d) | Employee benefit expense | 70,945.00 | 1,37,769.00 |
| (e) | Finance costs | 13,695.00 | 25,898.00 |
| (f) | Depreciation, depletion and amortisation expense | 12,631.00 | 25,546.00 |
| (f) | Other Expenses | ||
| 1 | Erection, sub-contracting & other project expenses | 2,39,225.00 | 4,96,652.00 |
| 2 | Other expenses | 50,608.00 | 88,521.00 |
| Total other expenses | 2,89,833.00 | 5,85,173.00 | |
| Total expenses | 6,23,037.00 | 12,12,767.00 | |
| 3 | Total profit before exceptional items and tax | 32,159.00 | 61,181.00 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 32,159.00 | 61,181.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 9,453.00 | 17,823.00 |
| 8 | Deferred tax | (1,033.00) | (1,740.00) |
| 9 | Total tax expenses | 8,420.00 | 16,083.00 |
| 10 | Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement | 0.00 | 0.00 |
| 11 | Net Profit Loss for the period from continuing operations | 23,739.00 | 45,098.00 |
| 12 | Profit (loss) from discontinued operations before tax | 0.00 | 0.00 |
| 13 | Tax expense of discontinued operations | 0.00 | 0.00 |
| 14 | Net profit (loss) from discontinued operation after tax | 0.00 | 0.00 |
| 15 | Share of profit (loss) of associates and joint ventures accounted for using equity method | 0.00 | 0.00 |
| 16 | Total profit (loss) for period | 23,739.00 | 45,098.00 |
| 17 | Other comprehensive income net of taxes | 1,165.00 | 12,754.00 |
| 18 | Total Comprehensive Income for the period | 24,904.00 | 57,852.00 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 24,005.00 | 45,367.00 | |
| Total profit or loss, attributable to non-controlling interests | (266.00) | (269.00) | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 25,344.00 | 58,294.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | (440.00) | (442.00) | |
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 3,416.00 | 3,416.00 | |
| Face value of equity share capital | 2 | 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 | 14.06 | 26.57 | |
| Diluted earnings (loss) per share from continuing operations | 14.06 | 26.57 | |
| ii | Earnings per equity share for discontinued operations | ||
| Basic earnings (loss) per share from discontinued operations | 0 | 0 | |
| Diluted earnings (loss) per share from discontinued operations | 0 | 0 | |
| ii | Earnings per equity share | ||
| Basic earnings (loss) per share from continuing and discontinued operations | 14.06 | 26.57 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 14.06 | 26.57 | |
| 24 | Debt equity ratio | 0.6700 | 0.6700 |
| 25 | Debt service coverage ratio | 1.4700 | 1.6300 |
| 26 | Interest service coverage ratio | 3.6300 | 3.7200 |
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | As per financial results submitted to stock exchanges. |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| Particulars | Year ended (dd-mm-yyyy) | ||
|---|---|---|---|
| Date of start of reporting period | 01-04-2025 | ||
| Date of end of reporting period | 30-09-2025 | ||
| Whether results are audited or unaudited | Unaudited | ||
| Nature of report standalone or consolidated | Consolidated | ||
| Assets | |||
| 1 | Non-current assets | ||
| Property, plant and equipment | 2,55,412.00 | ||
| Capital work-in-progress | 3,630.00 | ||
| Investment property | |||
| Goodwill | 20,258.00 | ||
| Other intangible assets | 16,715.00 | ||
| Intangible assets under development | |||
| Biological assets other than bearer plants | |||
| Investments accounted for using equity method | |||
| Non-current financial assets | |||
| Non-current investments | 201.00 | ||
| Trade receivables, non-current | 7,086.00 | ||
| Loans, non-current | 1,522.00 | ||
| Other non-current financial assets | 68,088.00 | ||
| Total non-current financial assets | 76,897.00 | ||
| Deferred tax assets (net) | 25,359.00 | ||
| Other non-current assets | 18,071.00 | ||
| Total non-current assets | 4,16,342.00 | ||
| 2 | Current assets | ||
| Inventories | 1,80,496.00 | ||
| Current financial asset | |||
| Current investments | 20,000.00 | ||
| Trade receivables, current | 7,22,153.00 | ||
| Cash and cash equivalents | 76,888.00 | ||
| Bank balance other than cash and cash equivalents | 15,058.00 | ||
| Loans, current | 4,675.00 | ||
| Other current financial assets | 47,064.00 | ||
| Total current financial assets | 8,85,838.00 | ||
| Current tax assets (net) | 14,780.00 | ||
| Other current assets | 10,31,635.00 | ||
| Total current assets | 21,12,749.00 | ||
| 3 | Non-current assets classified as held for sale | 1,19,958.00 | |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | ||
| Total assets | 26,49,049.00 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 3,416.00 | ||
| Other equity | 6,92,790.00 | ||
| Total equity attributable to owners of parent | 6,96,206.00 | ||
| Non controlling interest | (3,457.00) | ||
| Total equity | 6,92,749.00 | ||
| 2 | Liabilities | ||
| Non-current liabilities | |||
| Non-current financial liabilities | |||
| Borrowings, non-current | 1,05,232.00 | ||
| Trade payables, non-current | |||
| (A) Total outstanding dues of micro enterprises and small enterprises | 0.00 | ||
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 6,593.00 | ||
| Total Trade payable | 6,593.00 | ||
| Other non-current financial liabilities | 52,928.00 | ||
| Total non-current financial liabilities | 1,64,753.00 | ||
| Provisions, non-current | 6,417.00 | ||
| Deferred tax liabilities (net) | 1,139.00 | ||
| Deferred government grants, Non-current | |||
| Other non-current liabilities | 1,874.00 | ||
| Total non-current liabilities | 1,74,183.00 | ||
| Current liabilities | |||
| Current financial liabilities | |||
| Borrowings, current | 3,58,251.00 | ||
| Trade payables, current | |||
| (A) Total outstanding dues of micro enterprises and small enterprises | 46,079.00 | ||
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 5,66,416.00 | ||
| Total Trade payable | 6,12,495.00 | ||
| Other current financial liabilities | 1,11,117.00 | ||
| Total current financial liabilities | 10,81,863.00 | ||
| Other current liabilities | 5,93,212.00 | ||
| Provisions, current | 69,447.00 | ||
| Current tax liabilities (Net) | 2,522.00 | ||
| Deferred government grants, Current | |||
| Total current liabilities | 17,47,044.00 | ||
| 3 | Liabilities directly associated with assets in disposal group classified as held for sale | 35,073.00 | |
| 4 | Regulatory deferral account credit balances and related deferred tax liability | ||
| Total liabilities | 19,56,300.00 | ||
| Total equity and liabilites | 26,49,049.00 | ||
| Disclosure of notes on assets and liabilities | Textual Information(1) | ||
| Textual Information(1) | As per financial results submitted to stock exchanges. |
|---|
| 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 | 01-07-2025 | 01-04-2025 | |||||
| Date of end of reporting period | 30-09-2025 | 30-09-2025 | |||||
| Whether results are audited or unaudited | Unaudited | Unaudited | |||||
| Nature of report standalone or consolidated | Consolidated | Consolidated | |||||
| 1 | Segment Revenue (Income) | ||||||
| (net sale/income from each segment should be disclosed) | |||||||
| 1 | EPC | 6,31,385.00 | 12,35,875.00 | ||||
| 2 | Development Projects | 16,758.00 | 24,143.00 | ||||
| 3 | Others | 6,521.00 | 13,164.00 | ||||
| Total Segment Revenue | 6,54,664.00 | 12,73,182.00 | |||||
| Less: Inter segment revenue | 1,807.00 | 3,208.00 | |||||
| Revenue from operations | 6,52,857.00 | 12,69,974.00 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | EPC | 32,590.00 | 67,990.00 | ||||
| 2 | Development Projects | 13,397.00 | 17,387.00 | ||||
| 3 | Others | (1,232.00) | (791.00) | ||||
| Total Profit before tax | 44,755.00 | 84,586.00 | |||||
| i. Finance cost | 13,695.00 | 25,898.00 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | (1,099.00) | (2,493.00) | |||||
| Profit before tax | 32,159.00 | 61,181.00 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | EPC | 24,17,921.00 | 24,17,921.00 | ||||
| 2 | Development Projects | 1,77,576.00 | 1,77,576.00 | ||||
| 3 | Others | 53,552.00 | 53,552.00 | ||||
| Total Segment Asset | 26,49,049.00 | 26,49,049.00 | |||||
| Un-allocable Assets | 0.00 | 0.00 | |||||
| Net Segment Asset | 26,49,049.00 | 26,49,049.00 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | EPC | 18,56,368.00 | 18,56,368.00 | ||||
| 2 | Development Projects | 81,807.00 | 81,807.00 | ||||
| 3 | Others | 18,125.00 | 18,125.00 | ||||
| Total Segment Liabilities | 19,56,300.00 | 19,56,300.00 | |||||
| Un-allocable Liabilities | 0.00 | 0.00 | |||||
| Net Segment Liabilities | 19,56,300.00 | 19,56,300.00 | |||||
| Disclosure of notes on segments | Textual Information(2) | ||||||
| Textual Information(2) | As per financial results submitted to stock exchanges. |
|---|
| 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 | 01-07-2025 | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 | 30-09-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | 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 | (199.00) | (405.00) |
| Total Amount of items that will not be reclassified to profit and loss | (199.00) | (405.00) | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (52.00) | (104.00) |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Exchange difference in translating foreign operations | 554.00 | 6,963.00 |
| 2 | Gain/(Loss) on hedging instruments | 1,043.00 | 9,884.00 |
| Total Amount of items that will be reclassified to profit and loss | 1,597.00 | 16,847.00 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 285.00 | 3,792.00 |
| 5 | Total Other comprehensive income | 1,165.00 | 12,754.00 |
| Particulars | Year ended (dd-mm-yyyy) | |||||
|---|---|---|---|---|---|---|
| A | Date of start of reporting period | 01-04-2025 | ||||
| B | Date of end of reporting period | 30-09-2025 | ||||
| C | Whether results are audited or unaudited | Unaudited | ||||
| D | Nature of report standalone or consolidated | Consolidated | ||||
| Statement of cash flows | ||||||
| Cash flows from used in operating activities | ||||||
| Profit before tax | 61,181.00 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 25,898.00 | |||||
| Adjustments for decrease (increase) in inventories | (37,620.00) | |||||
| Adjustments for decrease (increase) in trade receivables, current | (1,10,906.00) | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |||||
| Adjustments for decrease (increase) in other current assets | 0.00 | |||||
| Adjustments for decrease (increase) in other non-current assets | 0.00 | |||||
| Adjustments for other financial assets, non-current | 0.00 | |||||
| Adjustments for other financial assets, current | 0.00 | |||||
| Adjustments for other bank balances | 0.00 | |||||
| Adjustments for increase (decrease) in trade payables, current | 18,099.00 | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |||||
| Adjustments for increase (decrease) in other current liabilities | 0.00 | |||||
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |||||
| Adjustments for depreciation and amortisation expense | 25,546.00 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 296.00 | |||||
| Adjustments for provisions, current | 0.00 | |||||
| Adjustments for provisions, non-current | 0.00 | |||||
| Adjustments for other financial liabilities, current | 0.00 | |||||
| Adjustments for other financial liabilities, non-current | 0.00 | |||||
| Adjustments for unrealised foreign exchange losses gains | 136.00 | |||||
| Adjustments for dividend income | 0.00 | |||||
| Adjustments for interest income | 2,494.00 | |||||
| Adjustments for share-based payments | 0.00 | |||||
| Adjustments for fair value losses (gains) | 2,505.00 | |||||
| Adjustments for undistributed profits of associates | 0.00 | |||||
| Other adjustments for which cash effects are investing or financing cash flow | (247.00) | |||||
| Other adjustments to reconcile profit (loss) | 0.00 | |||||
| Other adjustments for non-cash items | (22.00) | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Total adjustments for reconcile profit (loss) | (78,809.00) | |||||
| Net cash flows from (used in) operations | (17,628.00) | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 23,543.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) operating activities | (41,171.00) | |||||
| Cash flows from used in investing activities | ||||||
| Cash flows from losing control of subsidiaries or other businesses | 0.00 | |||||
| Cash flows used in obtaining control of subsidiaries or other businesses | 0.00 | |||||
| Other cash receipts from sales of equity or debt instruments of other entities | 0.00 | |||||
| Other cash payments to acquire equity or debt instruments of other entities | 5,190.00 | |||||
| Other cash receipts from sales of interests in joint ventures | 0.00 | |||||
| Other cash payments to acquire interests in joint ventures | 0.00 | |||||
| Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Cash payment for investment in partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Proceeds from sales of property, plant and equipment | 0.00 | |||||
| Purchase of property, plant and equipment | 41,398.00 | |||||
| Proceeds from sales of investment property | 1,758.00 | |||||
| Purchase of investment property | 0.00 | |||||
| Proceeds from sales of intangible assets | 0.00 | |||||
| Purchase of intangible assets | 0.00 | |||||
| Proceeds from sales of intangible assets under development | 0.00 | |||||
| Purchase of intangible assets under development | 0.00 | |||||
| Proceeds from sales of goodwill | 0.00 | |||||
| Purchase of goodwill | 0.00 | |||||
| Proceeds from biological assets other than bearer plants | 0.00 | |||||
| Purchase of biological assets other than bearer plants | 0.00 | |||||
| Proceeds from government grants | 0.00 | |||||
| Proceeds from sales of other long-term assets | 0.00 | |||||
| Purchase of other long-term assets | 0.00 | |||||
| Cash advances and loans made to other parties | 1,522.00 | |||||
| Cash receipts from repayment of advances and loans made to other parties | 2,496.00 | |||||
| Cash payments for future contracts, forward contracts, option contracts and swap contracts | 0.00 | |||||
| Cash receipts from future contracts, forward contracts, option contracts and swap contracts | 0.00 | |||||
| Dividends received | 0.00 | |||||
| Interest received | 1,602.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 2,710.00 | |||||
| Net cash flows from (used in) investing activities | (39,544.00) | |||||
| Cash flows from used in financing activities | ||||||
| Proceeds from changes in ownership interests in subsidiaries | 3,381.00 | |||||
| Payments from changes in ownership interests in subsidiaries | 0.00 | |||||
| Proceeds from issuing shares | 0.00 | |||||
| Proceeds from issuing other equity instruments | 0.00 | |||||
| Payments to acquire or redeem entity's shares | 0.00 | |||||
| Payments of other equity instruments | 0.00 | |||||
| Proceeds from exercise of stock options | 0.00 | |||||
| Proceeds from issuing debentures notes bonds etc | 0.00 | |||||
| Proceeds from borrowings | 68,831.00 | |||||
| Repayments of borrowings | 27,729.00 | |||||
| Payments of lease liabilities | 5,147.00 | |||||
| Dividends paid | 15,370.00 | |||||
| Interest paid | 26,914.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) financing activities | (2,948.00) | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (83,663.00) | |||||
| Effect of exchange rate changes on cash and cash equivalents | ||||||
| Effect of exchange rate changes on cash and cash equivalents | 264.00 | |||||
| Net increase (decrease) in cash and cash equivalents | (83,399.00) | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 1,60,546.00 | |||||
| Cash and cash equivalents cash flow statement at end of period | 77,147.00 | |||||