| 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 | 14-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 06-05-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Fourth 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 | Audited |
| Segment Reporting | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 14-05-2026 14:00:00 |
| End date and time of board meeting | 14-05-2026 17:30:00 |
| 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 | Declaration of unmodified opinion |
| 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 | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| C | Whether results are audited or unaudited | Audited | Audited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | 7,77,790.00 | 27,14,306.00 | |
| Other income | 3,679.00 | 10,487.00 | |
| Total income | 7,81,469.00 | 27,24,793.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 2,73,907.00 | 9,39,726.00 |
| (b) | Purchases of stock-in-trade | 0.00 | 0.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 3,632.00 | (5,762.00) |
| (d) | Employee benefit expense | 66,295.00 | 2,65,043.00 |
| (e) | Finance costs | 10,466.00 | 50,058.00 |
| (f) | Depreciation, depletion and amortisation expense | 12,708.00 | 51,012.00 |
| (f) | Other Expenses | ||
| 1 | Erection, Sub-Contracting & other Project Expenses | 3,09,234.00 | 10,97,274.00 |
| 2 | Other Expenses | 60,698.00 | 1,94,035.00 |
| Total other expenses | 3,69,932.00 | 12,91,309.00 | |
| Total expenses | 7,36,940.00 | 25,91,386.00 | |
| 3 | Total profit before exceptional items and tax | 44,529.00 | 1,33,407.00 |
| 4 | Exceptional items | 6,606.00 | 3,658.00 |
| 5 | Total profit before tax | 51,135.00 | 1,37,065.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 17,942.00 | 41,719.00 |
| 8 | Deferred tax | (9,867.00) | (7,717.00) |
| 9 | Total tax expenses | 8,075.00 | 34,002.00 |
| 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 | 43,060.00 | 1,03,063.00 |
| 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 | 43,060.00 | 1,03,063.00 |
| 17 | Other comprehensive income net of taxes | 8,417.00 | 35,212.00 |
| 18 | Total Comprehensive Income for the period | 51,477.00 | 1,38,275.00 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 43,421.00 | 1,04,005.00 | |
| Total profit or loss, attributable to non-controlling interests | (361.00) | (942.00) | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 52,121.00 | 1,39,743.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | (644.00) | (1,468.00) | |
| 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 | 7,74,239.00 | |
| 23 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings (loss) per share from continuing operations | 25.42 | 60.9 | |
| Diluted earnings (loss) per share from continuing operations | 25.42 | 60.9 | |
| 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 | 25.42 | 60.9 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 25.42 | 60.9 | |
| 24 | Debt equity ratio | 0.4300 | 0.4300 |
| 25 | Debt service coverage ratio | 2.1200 | 1.600 |
| 26 | Interest service coverage ratio | 6.2700 | 4.0600 |
| 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 | 31-03-2026 | ||
| Whether results are audited or unaudited | Audited | ||
| Nature of report standalone or consolidated | Consolidated | ||
| Assets | |||
| 1 | Non-current assets | ||
| Property, plant and equipment | 2,90,007.00 | ||
| Capital work-in-progress | 6,380.00 | ||
| Investment property | 0.00 | ||
| Goodwill | 13,264.00 | ||
| Other intangible assets | 11,536.00 | ||
| Intangible assets under development | 0.00 | ||
| Biological assets other than bearer plants | 0.00 | ||
| Investments accounted for using equity method | 0.00 | ||
| Non-current financial assets | |||
| Non-current investments | 201.00 | ||
| Trade receivables, non-current | 14,377.00 | ||
| Loans, non-current | 1,616.00 | ||
| Other non-current financial assets | |||
| 1 | Others | 69,251.00 | |
| Total of other non-current financial assets | 69,251.00 | ||
| Total non-current financial assets | 85,445.00 | ||
| Deferred tax assets (net) | 26,373.00 | ||
| Other non-current assets | |||
| 1 | Other non-current assets | 12,851.00 | |
| 2 | Non-Current Tax Assets (net) | 20.00 | |
| Total of other non-current assets | 12,871.00 | ||
| Total non-current assets | 4,45,876.00 | ||
| 2 | Current assets | ||
| Inventories | 1,77,627.00 | ||
| Current financial asset | |||
| Current investments | 0.00 | ||
| Trade receivables, current | 8,40,466.00 | ||
| Cash and cash equivalents | 1,51,178.00 | ||
| Bank balance other than cash and cash equivalents | 33,041.00 | ||
| Loans, current | 1,800.00 | ||
| Other current financial assets | |||
| Total of other current financial assets | 62,740.00 | ||
| Total current financial assets | 10,89,225.00 | ||
| Current tax assets (net) | 19,308.00 | ||
| Other current assets | |||
| 1 | Other current assets | 10,08,061.00 | |
| Total of other current assets | 10,08,061.00 | ||
| Total current assets | 22,94,221.00 | ||
| 3 | Non-current assets classified as held for sale | 31,188.00 | |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | ||
| Total assets | 27,71,285.00 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 3,416.00 | ||
| Other equity | 7,74,239.00 | ||
| Total equity attributable to owners of parent | 7,77,655.00 | ||
| Non controlling interest | (4,395.00) | ||
| Total equity | 7,73,260.00 | ||
| 2 | Liabilities | ||
| Non-current liabilities | |||
| Non-current financial liabilities | |||
| Borrowings, non-current | 61,131.00 | ||
| 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 | 9,672.00 | ||
| Total Trade payable | 9,672.00 | ||
| Other non-current financial liabilities | |||
| 1 | Other Financial Liabilities | 40,372.00 | |
| 2 | Lease Liabilities | 16,550.00 | |
| Total of other non-current financial liabilities | 56,922.00 | ||
| Total non-current financial liabilities | 1,27,725.00 | ||
| Provisions, non-current | 8,679.00 | ||
| Deferred tax liabilities (net) | 1,112.00 | ||
| Deferred government grants, Non-current | 0.00 | ||
| Other non-current liabilities | |||
| 1 | Other Non-Current Liabilities | 1,483.00 | |
| Total of other non-current liabilities | 1,483.00 | ||
| Total non-current liabilities | 1,38,999.00 | ||
| Current liabilities | |||
| Current financial liabilities | |||
| Borrowings, current | 2,69,565.00 | ||
| Trade payables, current | |||
| (A) Total outstanding dues of micro enterprises and small enterprises | 43,722.00 | ||
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 6,63,374.00 | ||
| Total Trade payable | 7,07,096.00 | ||
| Other current financial liabilities | |||
| 1 | Other Financial Liabilities | 1,24,130.00 | |
| 2 | Lease Liabilities | 7,016.00 | |
| Total of other current financial liabilities | 1,31,146.00 | ||
| Total current financial liabilities | 11,07,807.00 | ||
| Other current liabilities | 6,59,837.00 | ||
| 1 | Other Current Liabilities | 6,59,837.00 | |
| Total of other current liabilities | 6,59,837.00 | ||
| Provisions, current | 73,890.00 | ||
| Current tax liabilities (Net) | 16,652.00 | ||
| Deferred government grants, Current | 0.00 | ||
| Total current liabilities | 18,58,186.00 | ||
| 3 | Liabilities directly associated with assets in disposal group classified as held for sale | 840.00 | |
| 4 | Regulatory deferral account credit balances and related deferred tax liability | 0.00 | |
| Total liabilities | 19,98,025.00 | ||
| Total equity and liabilites | 27,71,285.00 | ||
| 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 | 01-01-2026 | 01-04-2025 | |||||
| Date of end of reporting period | 31-03-2026 | 31-03-2026 | |||||
| Whether results are audited or unaudited | Audited | Audited | |||||
| Nature of report standalone or consolidated | Consolidated | Consolidated | |||||
| 1 | Segment Revenue (Income) | ||||||
| (net sale/income from each segment should be disclosed) | |||||||
| 1 | EPC | 7,71,640.00 | 26,64,874.00 | ||||
| 2 | Development Projects | 1,647.00 | 30,856.00 | ||||
| 3 | Others | 6,360.00 | 25,468.00 | ||||
| Total Segment Revenue | 7,79,647.00 | 27,21,198.00 | |||||
| Less: Inter segment revenue | 1,857.00 | 6,892.00 | |||||
| Revenue from operations | 7,77,790.00 | 27,14,306.00 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | EPC | 59,233.00 | 1,61,791.00 | ||||
| 2 | Development Projects | 405.00 | 20,852.00 | ||||
| 3 | Others | 471.00 | (989.00) | ||||
| Total Profit before tax | 60,109.00 | 1,81,654.00 | |||||
| i. Finance cost | 10,466.00 | 50,058.00 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | (1,492.00) | (5,469.00) | |||||
| Profit before tax | 51,135.00 | 1,37,065.00 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | EPC | 26,45,526.00 | 26,45,526.00 | ||||
| 2 | Development Projects | 78,283.00 | 78,283.00 | ||||
| 3 | Others | 47,476.00 | 47,476.00 | ||||
| Total Segment Asset | 27,71,285.00 | 27,71,285.00 | |||||
| Un-allocable Assets | 0.00 | 0.00 | |||||
| Net Segment Asset | 27,71,285.00 | 27,71,285.00 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | EPC | 19,40,442.00 | 19,40,442.00 | ||||
| 2 | Development Projects | 45,004.00 | 45,004.00 | ||||
| 3 | Others | 12,579.00 | 12,579.00 | ||||
| Total Segment Liabilities | 19,98,025.00 | 19,98,025.00 | |||||
| Un-allocable Liabilities | 0.00 | 0.00 | |||||
| Net Segment Liabilities | 19,98,025.00 | 19,98,025.00 | |||||
| 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 | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| C | Whether results are audited or unaudited | Audited | Audited |
| 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 | (94.00) | (381.00) |
| Total Amount of items that will not be reclassified to profit and loss | (94.00) | (381.00) | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (30.00) | (104.00) |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Exchange difference in translating foreign operations | 3,264.00 | 9,949.00 |
| 2 | Income tax on Exchange differences in translating foreign operation | 8,913.00 | 37,470.00 |
| Total Amount of items that will be reclassified to profit and loss | 12,177.00 | 47,419.00 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 3,696.00 | 11,930.00 |
| 5 | Total Other comprehensive income | 8,417.00 | 35,212.00 |
| Particulars | Year ended (dd-mm-yyyy) | |||||
|---|---|---|---|---|---|---|
| A | Date of start of reporting period | 01-04-2025 | ||||
| B | Date of end of reporting period | 31-03-2026 | ||||
| C | Whether results are audited or unaudited | Audited | ||||
| D | Nature of report standalone or consolidated | Consolidated | ||||
| Statement of cash flows | ||||||
| Cash flows from used in operating activities | ||||||
| Profit before tax | 1,37,065.00 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 50,058.00 | |||||
| Adjustments for decrease (increase) in inventories | (34,751.00) | |||||
| Adjustments for decrease (increase) in trade receivables, current | (2,19,573.00) | |||||
| 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 | 2,11,362.00 | |||||
| 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 | 51,012.00 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 9,346.00 | |||||
| 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 | (4,025.00) | |||||
| Adjustments for dividend income | 0.00 | |||||
| Adjustments for interest income | 5,469.00 | |||||
| Adjustments for share-based payments | 0.00 | |||||
| Adjustments for fair value losses (gains) | 10,965.00 | |||||
| Adjustments for undistributed profits of associates | 0.00 | |||||
| Other adjustments for which cash effects are investing or financing cash flow | (16,712.00) | |||||
| Other adjustments to reconcile profit (loss) | 0.00 | |||||
| Other adjustments for non-cash items | 2,533.00 | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Total adjustments for reconcile profit (loss) | 54,746.00 | |||||
| Net cash flows from (used in) operations | 1,91,811.00 | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 38,373.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) operating activities | 1,53,438.00 | |||||
| Cash flows from used in investing activities | ||||||
| Cash flows from losing control of subsidiaries or other businesses | 60,535.00 | |||||
| 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 | 15,083.00 | |||||
| Other cash payments to acquire equity or debt instruments of other entities | 201.00 | |||||
| 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 | 81,033.00 | |||||
| Proceeds from sales of investment property | 11,547.00 | |||||
| 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 | 3,115.00 | |||||
| Cash receipts from repayment of advances and loans made to other parties | 6,567.00 | |||||
| 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 | 4,265.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | (13,680.00) | |||||
| Net cash flows from (used in) investing activities | (32.00) | |||||
| Cash flows from used in financing activities | ||||||
| Proceeds from changes in ownership interests in subsidiaries | 3,469.00 | |||||
| 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 | (26,841.00) | |||||
| Repayments of borrowings | 67,376.00 | |||||
| Payments of lease liabilities | 9,236.00 | |||||
| Dividends paid | 15,370.00 | |||||
| Interest paid | 48,286.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) financing activities | (1,63,640.00) | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (10,234.00) | |||||
| Effect of exchange rate changes on cash and cash equivalents | ||||||
| Effect of exchange rate changes on cash and cash equivalents | 866.00 | |||||
| Net increase (decrease) in cash and cash equivalents | (9,368.00) | |||||
| 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 | 1,51,178.00 | |||||
| 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 | M/s. B S R & Co. LLP | Yes | 31-07-2028 | ||
|---|---|---|---|---|---|