| 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 | 01-04-2025 |
| Date of end of financial year | 31-03-2026 |
| Date of board meeting when results were approved | 11-02-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 02-02-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Third 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 | 11-02-2026 11:30:00 |
| End date and time of board meeting | 11-02-2026 14:20:00 |
| 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 |
| 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 | 01-10-2025 | 01-04-2025 |
| B | Date of end of reporting period | 31-12-2025 | 31-12-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | 59,672.00 | 1,57,844.00 | |
| Other income | 1,850.00 | 4,468.00 | |
| Total income | 61,522.00 | 1,62,312.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 4,004.00 | 10,836.00 |
| (b) | Purchases of stock-in-trade | 36,609.00 | 95,653.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (4,608.00) | (12,262.00) |
| (d) | Employee benefit expense | 7,199.00 | 19,656.00 |
| (e) | Finance costs | 1,128.00 | 3,088.00 |
| (f) | Depreciation, depletion and amortisation expense | 3,329.00 | 8,942.00 |
| (f) | Other Expenses | ||
| 1 | Other Expenses | 8,183.00 | 21,618.00 |
| Total other expenses | 8,183.00 | 21,618.00 | |
| Total expenses | 55,844.00 | 1,47,531.00 | |
| 3 | Total profit before exceptional items and tax | 5,678.00 | 14,781.00 |
| 4 | Exceptional items | (245.00) | (245.00) |
| 5 | Total profit before tax | 5,433.00 | 14,536.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 1,636.00 | 4,464.00 |
| 8 | Deferred tax | (28.00) | (4.00) |
| 9 | Total tax expenses | 1,608.00 | 4,460.00 |
| 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 | 3,825.00 | 10,076.00 |
| 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 | 4.00 | (10.00) |
| 16 | Total profit (loss) for period | 3,829.00 | 10,066.00 |
| 17 | Other comprehensive income net of taxes | 180.00 | 1,094.00 |
| 18 | Total Comprehensive Income for the period | 4,009.00 | 11,160.00 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 2,299.00 | 6,280.00 | |
| Total profit or loss, attributable to non-controlling interests | 1,530.00 | 3,786.00 | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 2,469.00 | 7,300.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 1,540.00 | 3,860.00 | |
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 1,230.00 | 1,230.00 | |
| Face value of equity share capital | 10 | 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 | 18.69 | 51.06 | |
| Diluted earnings (loss) per share from continuing operations | 18.69 | 51.06 | |
| 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 | 18.69 | 51.06 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 18.69 | 51.06 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | ||
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | 01-10-2025 | 01-04-2025 | |||||
| Date of end of reporting period | 31-12-2025 | 31-12-2025 | |||||
| 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 | Precision and watch components | 11,791.00 | 35,344.00 | ||||
| 2 | Watches, accessories and other luxury items and related services | 47,359.00 | 1,20,744.00 | ||||
| 3 | Others | 0.00519 | 1,745.00 | ||||
| Total Segment Revenue | 59,669.00 | 1,57,833.00 | |||||
| Less: Inter segment revenue | (3.00) | (11.00) | |||||
| Revenue from operations | 59,672.00 | 1,57,844.00 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Precision and watch components | 2,373.00 | 7,098.00 | ||||
| 2 | Watches, accessories and other luxury items and related services | 3,584.00 | 8,704.00 | ||||
| 3 | Others | (71.00) | (193.00) | ||||
| Total Profit before tax | 5,886.00 | 15,609.00 | |||||
| i. Finance cost | 1,128.00 | 3,088.00 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | (679.00) | (2,005.00) | |||||
| Profit before tax | 5,437.00 | 14,526.00 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Precision and watch components | 42,638.00 | 42,638.00 | ||||
| 2 | Watches, accessories and other luxury items and related services | 1,52,715.00 | 1,52,715.00 | ||||
| 3 | Others | 2,569.00 | 2,569.00 | ||||
| Total Segment Asset | 1,97,922.00 | 1,97,922.00 | |||||
| Un-allocable Assets | 71,115.00 | 71,115.00 | |||||
| Net Segment Asset | 2,69,037.00 | 2,69,037.00 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Precision and watch components | 8,960.00 | 8,960.00 | ||||
| 2 | Watches, accessories and other luxury items and related services | 21,764.00 | 21,764.00 | ||||
| 3 | Others | 368.00 | 368.00 | ||||
| Total Segment Liabilities | 31,092.00 | 31,092.00 | |||||
| Un-allocable Liabilities | 50,013.00 | 50,013.00 | |||||
| Net Segment Liabilities | 81,105.00 | 81,105.00 | |||||
| Disclosure of notes on segments | |||||||
| 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 | 01-10-2025 | 01-04-2025 |
| B | Date of end of reporting period | 31-12-2025 | 31-12-2025 |
| 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 | Remeasurement of defined benefit (liability) / asset | 51.00 | (37.00) |
| Total Amount of items that will not be reclassified to profit and loss | 51.00 | (37.00) | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 13.00 | (9.00) |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Exchange differences on translation of foreign operations | 191.00 | 1,499.00 |
| Total Amount of items that will be reclassified to profit and loss | 191.00 | 1,499.00 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 49.00 | 377.00 |
| 5 | Total Other comprehensive income | 180.00 | 1,094.00 |