| 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 | 19-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 12-05-2026 |
| 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 | 19-05-2026 16:00:00 |
| End date and time of board meeting | 19-05-2026 21:10:00 |
| 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 | 57,499.00 | 2,15,343.00 | |
| Other income | 966.00 | 5,434.00 | |
| Total income | 58,465.00 | 2,20,777.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 3,590.00 | 14,426.00 |
| (b) | Purchases of stock-in-trade | 29,705.00 | 1,25,359.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 110.00 | (12,152.00) |
| (d) | Employee benefit expense | 7,442.00 | 27,098.00 |
| (e) | Finance costs | 1,151.00 | 4,240.00 |
| (f) | Depreciation, depletion and amortisation expense | 3,299.00 | 12,241.00 |
| (f) | Other Expenses | ||
| 1 | Other expenses | 8,113.00 | 29,731.00 |
| Total other expenses | 8,113.00 | 29,731.00 | |
| Total expenses | 53,410.00 | 2,00,943.00 | |
| 3 | Total profit before exceptional items and tax | 5,055.00 | 19,834.00 |
| 4 | Exceptional items | (13.00) | (268.00) |
| 5 | Total profit before tax | 5,042.00 | 19,566.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 1,663.00 | 6,126.00 |
| 8 | Deferred tax | (75.00) | (78.00) |
| 9 | Total tax expenses | 1,588.00 | 6,048.00 |
| 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 | 3,454.00 | 13,518.00 |
| 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 | 3,454.00 | 13,518.00 |
| 17 | Other comprehensive income net of taxes | 330.00 | 1,423.00 |
| 18 | Total Comprehensive Income for the period | 3,784.00 | 14,941.00 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 2,531.00 | 8,810.00 | |
| Total profit or loss, attributable to non-controlling interests | 923.00 | 4,708.00 | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 2,832.00 | 10,131.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 952.00 | 4,810.00 | |
| 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 | 0.00 | |
| 23 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings (loss) per share from continuing operations | 20.58 | 71.63 | |
| Diluted earnings (loss) per share from continuing operations | 20.58 | 71.63 | |
| 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 | 20.58 | 71.63 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 20.58 | 71.63 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | Share of profit / (loss) of equity accounted investees (net of tax, if any) for the quarter (-14) and year ended 31-03-26 (-24) and has been shown under exceptional items heading due to XBRL presentation and cash flow purpose. |
|---|
| 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 | 37,477.00 | |
| Capital work-in-progress | 2,193.00 | |
| Investment property | 159.00 | |
| Goodwill | 0.00 | |
| Other intangible assets | 34,864.00 | |
| Intangible assets under development | 463.00 | |
| Biological assets other than bearer plants | 0.00 | |
| Investments accounted for using equity method | 364.00 | |
| Non-current financial assets | ||
| Non-current investments | 269.00 | |
| Trade receivables, non-current | 0.00 | |
| Loans, non-current | 215.00 | |
| Other non-current financial assets | ||
| 1 | Other financial assets | 14,302.00 |
| Total of other non-current financial assets | 14,302.00 | |
| Total non-current financial assets | 14,786.00 | |
| Deferred tax assets (net) | 2,079.00 | |
| Other non-current assets | ||
| 1 | Other non current assets | 1,719.00 |
| 2 | Income tax assets (net) | 843.00 |
| Total of other non-current assets | 2,562.00 | |
| Total non-current assets | 94,947.00 | |
| 2 | Current assets | |
| Inventories | 79,277.00 | |
| Current financial asset | ||
| Current investments | 0.00 | |
| Trade receivables, current | 11,697.00 | |
| Cash and cash equivalents | 20,855.00 | |
| Bank balance other than cash and cash equivalents | 52,649.00 | |
| Loans, current | 99.00 | |
| Other current financial assets | ||
| Total of other current financial assets | 4,449.00 | |
| Total current financial assets | 89,749.00 | |
| Current tax assets (net) | ||
| Other current assets | ||
| 1 | Other current assets | 11,508.00 |
| Total of other current assets | 11,508.00 | |
| Total current assets | 1,80,534.00 | |
| 3 | Non-current assets classified as held for sale | 0.00 |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | 0.00 |
| Total assets | 2,75,481.00 | |
| Equity and liabilities | ||
| 1 | Equity | |
| Equity attributable to owners of parent | ||
| Equity share capital | 1,239.00 | |
| Other equity | 1,06,784.00 | |
| Total equity attributable to owners of parent | 1,08,023.00 | |
| Non controlling interest | 83,763.00 | |
| Total equity | 1,91,786.00 | |
| 2 | Liabilities | |
| Non-current liabilities | ||
| Non-current financial liabilities | ||
| Borrowings, non-current | 7,391.00 | |
| 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 | Lease liabilities | 28,693.00 |
| 2 | Other financial liabilities | 200.00 |
| Total of other non-current financial liabilities | 28,893.00 | |
| Total non-current financial liabilities | 36,284.00 | |
| Provisions, non-current | 516.00 | |
| Deferred tax liabilities (net) | ||
| Deferred government grants, Non-current | ||
| Other non-current liabilities | ||
| Total of other non-current liabilities | ||
| Total non-current liabilities | 36,800.00 | |
| Current liabilities | ||
| Current financial liabilities | ||
| Borrowings, current | 8,257.00 | |
| Trade payables, current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 762.00 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 18,424.00 | |
| Total Trade payable | 19,186.00 | |
| Other current financial liabilities | ||
| 1 | Lease liabilities | 6,842.00 |
| 2 | Other financial liabilities | 5,672.00 |
| Total of other current financial liabilities | 12,514.00 | |
| Total current financial liabilities | 39,957.00 | |
| Other current liabilities | 5,006.00 | |
| 1 | Other current liabilities | 5,006.00 |
| Total of other current liabilities | 5,006.00 | |
| Provisions, current | 1,405.00 | |
| Current tax liabilities (Net) | 527.00 | |
| Deferred government grants, Current | ||
| Total current liabilities | 46,895.00 | |
| 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 | 83,695.00 | |
| Total equity and liabilites | 2,75,481.00 | |
| Disclosure of notes on assets and liabilities | ||
| 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 | Precision and watch components | 14,996.00 | 50,339.00 | ||||
| 2 | Watches, accessories and other luxury items and related services | 41,923.00 | 1,62,667.00 | ||||
| 3 | Others | 0.00576 | 2,321.00 | ||||
| Total Segment Revenue | 57,495.00 | 2,15,327.00 | |||||
| Less: Inter segment revenue | (4.00) | (16.00) | |||||
| Revenue from operations | 57,499.00 | 2,15,343.00 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Precision and watch components | 3,459.00 | 10,557.00 | ||||
| 2 | Watches, accessories and other luxury items and related services | 2,370.00 | 11,074.00 | ||||
| 3 | Others | (123.00) | (316.00) | ||||
| Total Profit before tax | 5,706.00 | 21,315.00 | |||||
| i. Finance cost | 1,151.00 | 4,240.00 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | (487.00) | (2,491.00) | |||||
| Profit before tax | 5,042.00 | 19,566.00 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Precision and watch components | 44,364.00 | 44,364.00 | ||||
| 2 | Watches, accessories and other luxury items and related services | 1,56,720.00 | 1,56,720.00 | ||||
| 3 | Others | 2,699.00 | 2,699.00 | ||||
| Total Segment Asset | 2,03,783.00 | 2,03,783.00 | |||||
| Un-allocable Assets | 71,698.00 | 71,698.00 | |||||
| Net Segment Asset | 2,75,481.00 | 2,75,481.00 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Precision and watch components | 9,076.00 | 9,076.00 | ||||
| 2 | Watches, accessories and other luxury items and related services | 21,904.00 | 21,904.00 | ||||
| 3 | Others | 483.00 | 483.00 | ||||
| Total Segment Liabilities | 31,463.00 | 31,463.00 | |||||
| Un-allocable Liabilities | 52,232.00 | 52,232.00 | |||||
| Net Segment Liabilities | 83,695.00 | 83,695.00 | |||||
| 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 | 01-01-2026 | 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 | Remeasurement of defined benefit (liability) / asset | 140.00 | 103.00 |
| 2 | Income tax on remeasurement of defined benefit (liability) / asset | (35.00) | (26.00) |
| Total Amount of items that will not be reclassified to profit and loss | 105.00 | 77.00 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 0.00 | 0.00 |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Exchange differences on translation of foreign operations | 298.00 | 1,797.00 |
| Total Amount of items that will be reclassified to profit and loss | 298.00 | 1,797.00 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 73.00 | 451.00 |
| 5 | Total Other comprehensive income | 330.00 | 1,423.00 |
| 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 | 19,566.00 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 4,139.76 | |||||
| Adjustments for decrease (increase) in inventories | (13,493.59) | |||||
| Adjustments for decrease (increase) in trade receivables, current | (3,011.99) | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |||||
| Adjustments for decrease (increase) in other current assets | (18.86) | |||||
| Adjustments for decrease (increase) in other non-current assets | (4,260.34) | |||||
| Adjustments for other financial assets, non-current | (1,856.36) | |||||
| Adjustments for other financial assets, current | 0.00 | |||||
| Adjustments for other bank balances | 0.00 | |||||
| Adjustments for increase (decrease) in trade payables, current | 8,168.13 | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |||||
| Adjustments for increase (decrease) in other current liabilities | 1,155.62 | |||||
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |||||
| Adjustments for depreciation and amortisation expense | 12,240.96 | |||||
| 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 | 430.92 | |||||
| Adjustments for other financial liabilities, current | 987.13 | |||||
| Adjustments for other financial liabilities, non-current | 0.00 | |||||
| Adjustments for unrealised foreign exchange losses gains | (114.63) | |||||
| Adjustments for dividend income | 0.35 | |||||
| Adjustments for interest income | 4,464.22 | |||||
| Adjustments for share-based payments | 0.00 | |||||
| Adjustments for fair value losses (gains) | 35.73 | |||||
| Adjustments for undistributed profits of associates | (24.49) | |||||
| Other adjustments for which cash effects are investing or financing cash flow | 0.00 | |||||
| Other adjustments to reconcile profit (loss) | 0.00 | |||||
| Other adjustments for non-cash items | 1,501.77 | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Total adjustments for reconcile profit (loss) | 1,464.17 | |||||
| Net cash flows from (used in) operations | 21,030.17 | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 6,640.66 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) operating activities | 14,389.51 | |||||
| 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 | 120.00 | |||||
| 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 | 314.87 | |||||
| Purchase of property, plant and equipment | 14,778.16 | |||||
| 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 | 2,791.55 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | (30,426.06) | |||||
| Net cash flows from (used in) investing activities | (41,977.45) | |||||
| 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 | 38,718.62 | |||||
| Proceeds from issuing other equity instruments | 0.00 | |||||
| Payments to acquire or redeem entity's shares | 0.00 | |||||
| Payments of other equity instruments | 914.49 | |||||
| Proceeds from exercise of stock options | 0.00 | |||||
| Proceeds from issuing debentures notes bonds etc | 0.00 | |||||
| Proceeds from borrowings | 3,272.80 | |||||
| Repayments of borrowings | 508.50 | |||||
| Payments of lease liabilities | 8,012.26 | |||||
| Dividends paid | 2,459.84 | |||||
| Interest paid | 1,127.62 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) financing activities | 28,968.71 | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 1,380.77 | |||||
| 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 | 1,380.77 | |||||
| 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 | 20,854.92 | |||||
| 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 | Walker Chandiok & Co LLP | Yes | 31-05-2028 | ||
|---|---|---|---|---|---|