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 |
01-04-2025 |
| Date of end of financial year |
31-03-2026 |
| Date of board meeting when results were approved |
10-11-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
04-11-2025 |
| 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 |
10-11-2025 16:30:00 |
| End date and time of board meeting |
10-11-2025 19:00:00 |
| 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 |
Financial Results Ind-AS
Amount in (Lakhs)
| 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 |
51,672.00 |
98,172.00 |
|
Other income |
1,430.00 |
2,618.00 |
|
Total income |
53,102.00 |
1,00,790.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
3,579.00 |
6,832.00 |
| (b) |
Purchases of stock-in-trade |
32,144.00 |
59,044.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
(4,878.00) |
(7,654.00) |
| (d) |
Employee benefit expense |
6,470.00 |
12,457.00 |
| (e) |
Finance costs |
1,013.00 |
1,961.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
2,918.00 |
5,612.00 |
| (f) |
Other Expenses |
| 1 |
Other expenses |
7,153.00 |
13,435.00 |
| 2 |
Share of profit of equity accounted investees (net of income tax, if any) |
6.00 |
14.00 |
|
Total other expenses |
7,159.00 |
13,449.00 |
|
Total expenses |
48,405.00 |
91,701.00 |
| 3 |
Total profit before exceptional items and tax |
4,697.00 |
9,089.00 |
| 4 |
Exceptional items |
0.00 |
0.00 |
| 5 |
Total profit before tax |
4,697.00 |
9,089.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
1,465.00 |
2,828.00 |
| 8 |
Deferred tax |
(34.00) |
25.00 |
| 9 |
Total tax expenses |
1,431.00 |
2,853.00 |
| 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 |
3,266.00 |
6,236.00 |
| 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 |
3,266.00 |
6,236.00 |
| 17 |
Other comprehensive income net of taxes |
230.00 |
913.00 |
| 18 |
Total Comprehensive Income for the period |
3,496.00 |
7,149.00 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
1,938.00 |
3,981.00 |
|
Total profit or loss, attributable to non-controlling interests |
1,328.00 |
2,255.00 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
2,150.00 |
4,831.00 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
1,346.00 |
2,318.00 |
| 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 |
15.75 |
32.36 |
|
Diluted earnings (loss) per share from continuing operations |
15.75 |
32.36 |
| 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 |
15.75 |
32.36 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
15.75 |
32.36 |
| 24 |
Debt equity ratio |
|
|
| 25 |
Debt service coverage ratio |
|
|
| 26 |
Interest service coverage ratio |
|
|
| 27 |
Disclosure of notes on financial results |
|
Remarks
Statement of Asset and Liabilities
Amount in (Lakhs)
| 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 |
32,978.00 |
|
Capital work-in-progress |
2,645.00 |
|
Investment property |
168.00 |
|
Goodwill |
0.00 |
|
Other intangible assets |
35,039.00 |
|
Intangible assets under development |
486.00 |
|
Biological assets other than bearer plants |
|
|
Investments accounted for using equity method |
375.00 |
|
Non-current financial assets |
|
|
Non-current investments |
267.00 |
|
Trade receivables, non-current |
|
|
Loans, non-current |
206.00 |
|
Other non-current financial assets |
|
| 1 |
Other non-current financial assets |
3,487.00 |
|
Total of other non-current financial assets |
3,487.00 |
|
Total non-current financial assets |
3,960.00 |
|
Deferred tax assets (net) |
2,423.00 |
|
Other non-current assets |
|
| 1 |
Other non-current assets |
1,730.00 |
|
Total of other non-current assets |
1,730.00 |
|
Total non-current assets |
79,804.00 |
| 2 |
Current assets |
|
|
Inventories |
74,123.00 |
|
Current financial asset |
|
|
Current investments |
0.00 |
|
Trade receivables, current |
11,513.00 |
|
Cash and cash equivalents |
31,060.00 |
|
Bank balance other than cash and cash equivalents |
56,938.00 |
|
Loans, current |
88.00 |
|
Other current financial assets |
|
|
Total of other current financial assets |
3,625.00 |
|
Total current financial assets |
1,03,224.00 |
|
Current tax assets (net) |
|
|
Other current assets |
|
| 1 |
Other current assets |
8,242.00 |
|
Total of other current assets |
8,242.00 |
|
Total current assets |
1,85,589.00 |
| 3 |
Non-current assets classified as held for sale |
|
| 4 |
Regulatory deferral account debit balances and related deferred tax Assets |
|
|
Total assets |
2,65,393.00 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
1,239.00 |
|
Other equity |
1,03,439.00 |
|
Total equity attributable to owners of parent |
1,04,678.00 |
|
Non controlling interest |
80,979.00 |
|
Total equity |
1,85,657.00 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
7,880.00 |
|
Trade payables, non-current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
|
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
|
|
Total Trade payable |
|
|
Other non-current financial liabilities |
|
| 1 |
Other non-current financial liabilities |
29,228.00 |
|
Total of other non-current financial liabilities |
29,228.00 |
|
Total non-current financial liabilities |
37,108.00 |
|
Provisions, non-current |
337.00 |
|
Deferred tax liabilities (net) |
|
|
Deferred government grants, Non-current |
|
|
Other non-current liabilities |
|
|
Total of other non-current liabilities |
|
|
Total non-current liabilities |
37,445.00 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
3,797.00 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
407.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
19,312.00 |
|
Total Trade payable |
19,719.00 |
|
Other current financial liabilities |
|
| 1 |
Other current financial liabilities |
5,056.00 |
| 2 |
Lease liabilities |
5,979.00 |
|
Total of other current financial liabilities |
11,035.00 |
|
Total current financial liabilities |
34,551.00 |
|
Other current liabilities |
5,301.00 |
| 1 |
Other current liabilities |
5,301.00 |
|
Total of other current liabilities |
5,301.00 |
|
Provisions, current |
1,588.00 |
|
Current tax liabilities (Net) |
851.00 |
|
Deferred government grants, Current |
|
|
Total current liabilities |
42,291.00 |
| 3 |
Liabilities directly associated with assets in disposal group classified as held for sale |
|
| 4 |
Regulatory deferral account credit balances and related deferred tax liability |
|
|
Total liabilities |
79,736.00 |
|
Total equity and liabilites |
2,65,393.00 |
|
Disclosure of notes on assets and liabilities |
|
Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results
Amount in (Lakhs)
| 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 |
Precision and watch components |
12,382.00 |
23,552.00 |
| 2 |
Watches, accessories and other luxury items and related services |
38,637.00 |
73,384.00 |
| 3 |
Others |
0.00648 |
1,228.00 |
|
Total Segment Revenue |
51,667.00 |
98,164.00 |
|
Less: Inter segment revenue |
(5.00) |
(8.00) |
|
Revenue from operations |
51,672.00 |
98,172.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Precision and watch components |
2,510.00 |
4,726.00 |
| 2 |
Watches, accessories and other luxury items and related services |
2,550.00 |
5,120.00 |
| 3 |
Others |
(39.00) |
(122.00) |
|
Total Profit before tax |
5,021.00 |
9,724.00 |
|
i. Finance cost |
1,013.00 |
1,961.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
(689.00) |
(1,326.00) |
|
Profit before tax |
4,697.00 |
9,089.00 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Precision and watch components |
40,331.00 |
40,331.00 |
| 2 |
Watches, accessories and other luxury items and related services |
1,46,262.00 |
1,46,262.00 |
| 3 |
Others |
2,294.00 |
2,294.00 |
|
Total Segment Asset |
1,88,887.00 |
1,88,887.00 |
|
Un-allocable Assets |
76,506.00 |
76,506.00 |
|
Net Segment Asset |
2,65,393.00 |
2,65,393.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Precision and watch components |
8,494.00 |
8,494.00 |
| 2 |
Watches, accessories and other luxury items and related services |
22,289.00 |
22,289.00 |
| 3 |
Others |
317.00 |
317.00 |
|
Total Segment Liabilities |
31,100.00 |
31,100.00 |
|
Un-allocable Liabilities |
48,636.00 |
48,636.00 |
|
Net Segment Liabilities |
79,736.00 |
79,736.00 |
|
Disclosure of notes on segments |
|
Other Comprehensive Income
Amount in (Lakhs)
| 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 |
Remeasurement of defined benefit (liability) / asset |
(88.00) |
(88.00) |
|
Total Amount of items that will not be reclassified to profit and loss |
(88.00) |
(88.00) |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
(22.00) |
(22.00) |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Exchange differences on translation of foreign operations |
395.00 |
1,308.00 |
|
Total Amount of items that will be reclassified to profit and loss |
395.00 |
1,308.00 |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
99.00 |
329.00 |
| 5 |
Total Other comprehensive income |
230.00 |
913.00 |
Cash flow statement, indirect
Amount in (Lakhs)
| 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 |
9,089.00 |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
1,938.33 |
|
Adjustments for decrease (increase) in inventories |
(8,336.50) |
|
Adjustments for decrease (increase) in trade receivables, current |
(2,714.62) |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
0.00 |
|
Adjustments for decrease (increase) in other current assets |
1.11 |
|
Adjustments for decrease (increase) in other non-current assets |
(948.19) |
|
Adjustments for other financial assets, non-current |
(942.35) |
|
Adjustments for other financial assets, current |
0.00 |
|
Adjustments for other bank balances |
0.00 |
|
Adjustments for increase (decrease) in trade payables, current |
8,515.10 |
|
Adjustments for increase (decrease) in trade payables, non-current |
0.00 |
|
Adjustments for increase (decrease) in other current liabilities |
1,453.05 |
|
Adjustments for increase (decrease) in other non-current liabilities
|
0.00 |
|
Adjustments for depreciation and amortisation expense |
5,612.49 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
0.00 |
|
Adjustments for provisions, current |
0.00 |
|
Adjustments for provisions, non-current |
244.31 |
|
Adjustments for other financial liabilities, current |
(308.89) |
|
Adjustments for other financial liabilities, non-current |
0.00 |
|
Adjustments for unrealised foreign exchange losses gains |
(134.79) |
|
Adjustments for dividend income |
0.35 |
|
Adjustments for interest income |
1,934.79 |
|
Adjustments for share-based payments |
0.00 |
|
Adjustments for fair value losses (gains) |
195.05 |
|
Adjustments for undistributed profits of associates |
(13.76) |
|
Other adjustments for which cash effects are investing or financing
cash flow |
(121.46) |
|
Other adjustments to reconcile profit (loss) |
0.00 |
|
Other adjustments for non-cash items |
1,200.61 |
|
Share of profit and loss from partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Total adjustments for reconcile
profit (loss) |
3,731.87 |
|
Net cash flows from (used in)
operations |
12,820.87 |
|
Dividends received |
0.00 |
|
Interest paid |
0.00 |
|
Interest received |
0.00 |
|
Income taxes paid (refund) |
2,902.85 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
operating activities |
9,918.02 |
|
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 |
108.00 |
|
Other cash payments to acquire equity or debt instruments of other entities
|
0.00 |
|
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 |
26.86 |
|
Purchase of property, plant and equipment |
6,866.15 |
|
Proceeds from sales of investment property |
0.00 |
|
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 |
0.00 |
|
Cash receipts from repayment of advances and loans made to other parties |
0.00 |
|
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 |
0.35 |
|
Interest received |
1,059.09 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
(24,627.53) |
|
Net cash flows from (used in)
investing activities |
(30,299.38) |
|
Cash flows from used in
financing activities |
|
|
Proceeds from changes in ownership interests in subsidiaries |
0.00 |
|
Payments from changes in ownership interests in subsidiaries |
0.00 |
|
Proceeds from issuing shares |
39,005.16 |
|
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 |
562.39 |
|
Repayments of borrowings |
1,769.79 |
|
Payments of lease liabilities |
3,661.19 |
|
Dividends paid |
677.27 |
|
Interest paid |
559.24 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
(932.49) |
|
Net cash flows from (used in)
financing activities |
31,967.57 |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
11,586.21 |
|
Effect of exchange rate changes
on cash and cash equivalents |
|
|
Effect of exchange rate changes on cash and cash equivalents |
0.00 |
|
Net increase (decrease) in cash
and cash equivalents |
11,586.21 |
|
Cash and cash equivalents cash flow statement at beginning of period
|
19,474.15 |
|
Cash and cash equivalents cash
flow statement at end of period |
31,060.36 |