Integrated Filing — IndAS

General information about company
Scrip Code	542651
NSE Symbol	KPITTECH
MSEI Symbol	NOTLISTED
ISIN	INE04I401011
Name of company	KPIT Technologies Limited
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	28-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	27-Mar-2025
Description of presentation currency	INR (in Actuals)
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	28-Apr-2025   09:15:00
End date and time of board meeting	28-Apr-2025   12:45:00
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

Financial Results Ind-AS
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Consolidated	Consolidated
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	15283440000	58423450000
	Other income	461590000	1673220000
	Total income	15745030000	60096670000
2	Expenses
(a)	Cost of materials consumed	151800000	487640000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	61540000	70000000
(d)	Employee benefit expense	9549730000	36992710000
(e)	Finance costs	91880000	423920000
(f)	Depreciation, depletion and amortisation expense	579230000	2249600000
(f)	Other Expenses
1	Other expenses	2290460000	8575350000
	Total other expenses	2290460000	8575350000
	Total expenses	12724640000	48799220000
3	Total profit before exceptional items and tax	3020390000	11297450000
4	Exceptional items	0	0
5	Total profit before tax	3020390000	11297450000
6	Tax expense
7	Current tax	544990000	3093130000
8	Deferred tax	169510000	-163660000
9	Total tax expenses	714500000	2929470000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	2305890000	8367980000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	141360000	28020000
16	Total profit (loss) for period	2447250000	8396000000
17	Other comprehensive income net of taxes	451240000	346770000
18	Total Comprehensive Income for the period	2898490000	8742770000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	2447250000	8396000000
	Total profit or loss, attributable to non-controlling interests	0	0
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	2898490000	8742770000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
21	Details of equity share capital
	Paid-up equity share capital	2717020000	2717020000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		26404560000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	9.01	30.93
	Diluted earnings (loss) per share from continuing operations	8.94	30.7
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	9.01	30.93
	Diluted earnings (loss) per share from continuing and discontinued operations	8.94	30.7
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
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	5937960000
	Capital work-in-progress	93510000
	Investment property	0
	Goodwill	11729080000
	Other intangible assets	2050330000
	Intangible assets under development	1540000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	1937090000
	Non-current financial assets
	Non-current investments	470000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	364850000
	Total non-current financial assets	365320000
	Deferred tax assets (net)	782740000
	Other non-current assets	331120000
	Total non-current assets	23228690000
2	Current assets
	Inventories	846860000
	Current financial asset
	Current investments	2382430000
	Trade receivables, current	8895030000
	Cash and cash equivalents	10743150000
	Bank balance other than cash and cash equivalents	1937630000
	Loans, current	3480000
	Other current financial assets	1177420000
	Total current financial assets	25139140000
	Current tax assets (net)	0
	Other current assets	1114930000
	Total current assets	27100930000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	50329620000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	2717020000
	Other equity	26404560000
	Total equity attributable to owners of parent	29121580000
	Non controlling interest	0
	Total equity	29121580000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	2664690000
	Total non-current financial liabilities	2664690000
	Provisions, non-current	633370000
	Deferred tax liabilities (net)	692010000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	3990070000
	Current liabilities
	Current financial liabilities
	Borrowings, current	15340000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	19280000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1763040000
	Total Trade payable	1782320000
	Other current financial liabilities	3804380000
	Total current financial liabilities	5602040000
	Other current liabilities	8510370000
	Provisions, current	871310000
	Current tax liabilities (Net)	2234250000
	Deferred government grants, Current	0
	Total current liabilities	17217970000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	21208040000
	Total equity and liabilites	50329620000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts 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	Americas	4346000000	16302680000
2	UK & Europe	6914480000	29134780000
3	Rest of the World	8455210000	30039750000
	Total Segment Revenue	19715690000	75477210000
	Less: Inter segment revenue	4432250000	4432250000
	Revenue from operations	15283440000	58423450000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Americas	1041480000	3759170000
2	UK & Europe	1232280000	6328980000
3	Rest of the World	1536710000	5380670000
	Total Profit before tax	3810470000	15468820000
	i. Finance cost	91880000	91880000
	ii. Other Unallocable Expenditure net off Unallocable income	698200000	698200000
	Profit before tax	3020390000	11297450000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Americas	2780330000	2780330000
2	UK & Europe	4516860000	4516860000
3	Rest of the World	1885480000	1885480000
	Total Segment Asset	9182670000	9182670000
	Un-allocable Assets	41146950000	41146950000
	Net Segment Asset	50329620000	50329620000
4	Segment Liabilities
	Segment Liabilities
1	Americas	251070000	251070000
2	UK & Europe	4546010000	4546010000
3	Rest of the World	1583730000	1583730000
	Total Segment Liabilities	6380810000	6380810000
	Un-allocable Liabilities	14827230000	14827230000
	Net Segment Liabilities	21208040000	21208040000
	Disclosure of notes on segments

Other Comprehensive Income
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
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	Items that will not be reclassified to profit or loss	10080000	-27280000
	Total Amount of items that will not be reclassified to profit and loss	10080000	-27280000
2	Income tax relating to items that will not be reclassified to profit or loss	3410000	-9760000
3	Amount of items that will be reclassified to profit and loss
1	Items that will be reclassified to profit or loss	417170000	337940000
	Total Amount of items that will be reclassified to profit and loss	417170000	337940000
4	Income tax relating to items that will be reclassified to profit or loss	-27400000	-26350000
5	Total Other comprehensive income	451240000	346770000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			11297450000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			423920000
	Adjustments for decrease (increase) in inventories			55630000
	Adjustments for decrease (increase) in trade receivables, current			767140000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-630210000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-594720000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			2568730000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			2249600000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			85900000
	Adjustments for dividend income			240000
	Adjustments for interest income			149960000
	Adjustments for share-based payments			671730000
	Adjustments for fair value losses (gains)			50460000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-719990000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-131230000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			4646760000
	Net cash flows from (used in) operations			15944210000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			2048940000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			13895270000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			-226820000
	Cash flows used in obtaining control of subsidiaries or other businesses			1995840000
	Other cash receipts from sales of equity or debt instruments of other entities			880000
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			21980000
	Purchase of property, plant and equipment			1295290000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			0
	Interest received			100960000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-2904630000
	Net cash flows from (used in) investing activities	-6298760000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			5350000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			1429270000
	Repayments of borrowings			1822280000
	Payments of lease liabilities			914770000
	Dividends paid			1927510000
	Interest paid			194420000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-3424360000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			4172150000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			20810000
	Net increase (decrease) in cash and cash equivalents			4192960000
	Cash and cash equivalents cash flow statement at beginning of period			6550190000
	Cash and cash equivalents cash flow statement at end of period			10743150000