Integrated Filing — IndAS



General information about company

Scrip Code 000000
NSE Symbol KALYANI
MSEI Symbol NOTLISTED
ISIN INE610E01010
Name of company KALYANI COMMERCIALS LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2024
Date of end of financial year 31-03-2025
Date of board meeting when results were approved 29-05-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 22-05-2025
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 Standalone
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 29-05-2025   14:00:00
End date and time of board meeting 29-05-2025   17:15:00
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 Declaration of unmodified opinion
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. Yes
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 29-05-2025
Indicate Company website link for updated RPT policy of the Company https://www.kalyanicommercials.com/policies
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
Not applicable as there is no default



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 01-01-2025 01-04-2024
B Date of end of reporting period 31-03-2025 31-03-2025
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 10,289.94 38,730.46
Other income 125.01 152.97
Total income 10,414.95 38,883.43
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 8,112.23 38,115.89
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 1,699.74 (1,034.49)
(d) Employee benefit expense 265.44 566.65
(e) Finance costs 107.59 487.99
(f) Depreciation, depletion and amortisation expense 7.11 28.29
(f) Other Expenses
1 OTHER EXPENSES 106.28 383.08
Total other expenses 106.28 383.08
Total expenses 10,298.39 38,547.41
3 Total profit before exceptional items and tax 116.56 336.02
4 Exceptional items 0.00 0.00
5 Total profit before tax 116.56 336.02
6 Tax expense
7 Current tax 42.81 101.39
8 Deferred tax 1.38 1.38
9 Total tax expenses 44.19 102.77
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 72.37 233.25
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 72.37 233.25
17 Other comprehensive income net of taxes 7.37 7.37
18 Total Comprehensive Income for the period 79.74 240.62
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 100.00 100.00
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 1,894.30
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 7.24 23.33
Diluted earnings (loss) per share from continuing operations 7.24 23.33
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 7.24 23.33
Diluted earnings (loss) per share from discontinued operations 7.24 23.33
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 14.48 46.66
Diluted earnings (loss) per share from continuing and discontinued operations 14.48 46.66
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2024
Date of end of reporting period 31-03-2025
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Standalone
Assets
1 Non-current assets
Property, plant and equipment 221.20
Capital work-in-progress
Investment property 81.14
Goodwill 0.00
Other intangible assets 0.00
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 205.53
Trade receivables, non-current
Loans, non-current 0.00
Other non-current financial assets
Total of other non-current financial assets
Total non-current financial assets 205.53
Deferred tax assets (net) 2.82
Other non-current assets
1 Other non-current assets 10.64
Total of other non-current assets 10.64
Total non-current assets 521.33
2 Current assets
Inventories 3,093.38
Current financial asset
Current investments 0.00
Trade receivables, current 2,941.53
Cash and cash equivalents 24.44
Bank balance other than cash and cash equivalents 3.62
Loans, current 0.00
Other current financial assets
Total of other current financial assets 0.00
Total current financial assets 2,969.59
Current tax assets (net)
Other current assets
1 Other current assets 1,106.76
Total of other current assets 1,106.76
Total current assets 7,169.73
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 7,691.06
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 100.00
Other equity 1,894.30
Total equity attributable to owners of parent 1,994.30
Non controlling interest
Total equity 1,994.30
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 28.53
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
Total of other non-current financial liabilities
Total non-current financial liabilities 28.53
Provisions, non-current 27.50
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 56.03
Current liabilities
Current financial liabilities
Borrowings, current 5,157.57
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 1.64
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 151.50
Total Trade payable 153.14
Other current financial liabilities
1 Other financial liabilities 42.86
Total of other current financial liabilities 42.86
Total current financial liabilities 5,353.57
Other current liabilities 244.07
1 Other current liabilities 244.07
Total of other current liabilities 244.07
Provisions, current 43.09
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 5,640.73
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 5,696.76
Total equity and liabilites 7,691.06
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 01-01-2025 01-04-2024
Date of end of reporting period 31-03-2025 31-03-2025
Whether results are audited or unaudited Audited Audited
Nature of report standalone or consolidated Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Automobiles 10,082.03 38,071.29
2 Others 0.0017996 0.0065917
Total Segment Revenue 10,261.99 38,730.46
Less: Inter segment revenue 0.00 0.00
Revenue from operations 10,261.99 38,730.46
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Automobiles 303.08 817.41
2 Others 0.28 6.60
Total Profit before tax 303.36 824.01
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax 303.36 824.01
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Automobiles (2,952.11) (2,952.11)
2 Others 20.86 20.86
Total Segment Asset (2,931.25) (2,931.25)
Un-allocable Assets 0.00 0.00
Net Segment Asset (2,931.25) (2,931.25)
4 Segment Liabilities
Segment Liabilities
1 Automobiles (3,011.46) (3,011.46)
2 Others 0.00 0.00
Total Segment Liabilities (3,011.46) (3,011.46)
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities (3,011.46) (3,011.46)
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 01-01-2025 01-04-2024
B Date of end of reporting period 31-03-2025 31-03-2025
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss (7.37) (7.37)
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 7.37 7.37



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2024
B Date of end of reporting period 31-03-2025
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 336.02
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0.00
Adjustments for decrease (increase) in inventories (1,034.49)
Adjustments for decrease (increase) in trade receivables, current (1,057.51)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (935.96)
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 0.01
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (209.22)
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 28.29
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 0.00
Adjustments for other financial liabilities, current 10.69
Adjustments for other financial liabilities, non-current 5.12
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for interest income 0.00
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 0.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 27.25
Other adjustments for non-cash items 0.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (3,165.82)
Net cash flows from (used in) operations (2,829.80)
Dividends received 0.00
Interest paid (470.72)
Interest received (51.16)
Income taxes paid (refund) 83.46
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (2,493.70)
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 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 0.00
Purchase of property, plant and equipment 1.14
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 0.00
Interest received 51.16
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (0.16)
Net cash flows from (used in) investing activities 49.86
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 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 0.00
Repayments of borrowings (2,837.14)
Payments of lease liabilities 0.00
Dividends paid 0.00
Interest paid 470.73
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities 2,366.41
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (77.43)
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 (77.43)
Cash and cash equivalents cash flow statement at beginning of period 105.49
Cash and cash equivalents cash flow statement at end of period 28.06





Details of Impact of Audit Qualification

Amount in (Lakhs)

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 K Prasad & Co. Yes 31-01-2028


Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)

Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Kalyani Commercials Limited Ganganagar Vehicles Private Limited Common Director Any other transaction Purchase and sale of shares ordinary course 891.76 29-05-2024 180.50 0.00 0.00
2 Kalyani Commercials Limited Ganganagar Vehicles Private Limited Common Director Loan ordinary course 11,056.76 29-05-2024 87.43 0.00 0.00
3 Kalyani Commercials Limited Ganganagar Automobiles Private Limited Common Director Any other transaction shares ordinary course 25.00 29-05-2024 25.00 0.00 0.00
4 Kalyani Commercials Limited Ganganagar Automobiles Private Limited Common Director Loan ordinary course 776.76 29-05-2024 9.75 0.00 0.00
5 Kalyani Commercials Limited Argent Leasing and Finance Ltd Common Director Loan ordinary course 2.62 29-05-2024 28.53 0.00 0.00
6 Kalyani Commercials Limited Kota Trucks Private Ltd Common Director Purchase of goods or services ordinary course 70.92 29-05-2024 6.02 0.00 0.00
7 Kalyani Commercials Limited Kota Trucks Private Ltd Common Director Sale of goods or services ordinary course 98.83 29-05-2024 6.02 0.00 0.00
8 Kalyani Commercials Limited Kota Trucks Private Ltd Common Director Interest paid ordinary course 5.75 29-05-2024 0.00 0.00 0.00
9 Kalyani Commercials Limited Kota Trucks Private Ltd Common Director Loan ordinary course 1,458.17 29-05-2024 0.00 0.00 0.00
10 Kalyani Commercials Limited Kota Trucks Private Ltd Common Director Any other transaction Rent Paid ordinary course 19.80 29-05-2024 0.00 0.00 0.00
11 Kalyani Commercials Limited GD Autombile LLP Common Director Any other transaction Rent Paid ordinary course 2.83 29-05-2024 0.00 0.00 0.00
12 Kalyani Commercials Limited GD Autombile LLP Common Director Purchase of goods or services ordinary course 3.86 29-05-2024 0.00 0.00 0.00
13 Kalyani Commercials Limited GD Autombile LLP Common Director Sale of goods or services ordinary course 0.46 29-05-2024 0.00 0.00 0.00
14 Kalyani Commercials Limited GD Autombile LLP Common Director Loan ordinary course 628.75 29-05-2024 19.35 0.00 0.00
15 Kalyani Commercials Limited GD Autombile LLP Common Director Interest paid ordinary course 17.93 29-05-2024 0.00 0.00 0.00
16 Kalyani Commercials Limited Shankar Lal Agarwal Director and Promoter Remuneration ordinary course 6.00 29-05-2024 0.00 0.00 0.00
17 Kalyani Commercials Limited Sourabh Agarwal Director and Promoter Remuneration ordinary course 12.00 29-05-2024 0.00 0.00 0.00
18 Kalyani Commercials Limited Sourabh Agarwal Director and Promoter Any other transaction Rent Paid ordinary course 6.72 29-05-2024 0.00 0.00 0.00
19 Kalyani Commercials Limited Manushree Agarwal Director Remuneration ordinary course 24.00 29-05-2024 0.00 0.00 0.00
20 Kalyani Commercials Limited Mala Agarwal Relative of Director and Protomer Any other transaction Rent Paid ordinary course 0.60 29-05-2024 0.00 0.00 0.00
Total value of transaction during the reporting period 362.60