Integrated Filing — IndAS

General information about company
Scrip Code	543720
NSE Symbol	KFINTECH
MSEI Symbol	NOTLISTED
ISIN	INE138Y01010
Name of company	KFIN 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	28-Mar-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Half Yearly
Reporting Quarter	Yearly
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   16:30:00
End date and time of board meeting	28-Apr-2025   17:45:00
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-Oct-2024	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	2826980000	10907520000
	Other income	100030000	377240000
	Total income	2927010000	11284760000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	0
(d)	Employee benefit expense	1016920000	4032900000
(e)	Finance costs	12910000	46850000
(f)	Depreciation, depletion and amortisation expense	167400000	644510000
(f)	Other Expenses
1	Other Expenses	587530000	2084600000
	Total other expenses	587530000	2084600000
	Total expenses	1784760000	6808860000
3	Total profit before exceptional items and tax	1142250000	4475900000
4	Exceptional items	0	0
5	Total profit before tax	1142250000	4475900000
6	Tax expense
7	Current tax	257980000	1107020000
8	Deferred tax	33740000	42630000
9	Total tax expenses	291720000	1149650000
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	850530000	3326250000
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	0	0
16	Total profit (loss) for period	850530000	3326250000
17	Other comprehensive income net of taxes	-9680000	-2010000
18	Total Comprehensive Income for the period	840850000	3324240000
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	1720830000	1720830000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		0
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	4.95	19.39
	Diluted earnings (loss) per share from continuing operations	4.91	19.27
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	4.95	19.39
	Diluted earnings (loss) per share from continuing and discontinued operations	4.91	19.27
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		For notes please refer notes given in the pdf of Financial Results filed with the exchanges on April 28, 2025. n

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	659820000
	Capital work-in-progress	34510000
	Investment property
	Goodwill	5525660000
	Other intangible assets	1437680000
	Intangible assets under development	258290000
	Biological assets other than bearer plants
	Investments accounted for using equity method	10920000
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	97170000
	Total non-current financial assets	97170000
	Deferred tax assets (net)	8630000
	Other non-current assets	541280000
	Total non-current assets	8573960000
2	Current assets
	Inventories	0
	Current financial asset
	Current investments	4605580000
	Trade receivables, current	1926600000
	Cash and cash equivalents	381630000
	Bank balance other than cash and cash equivalents	1322200000
	Loans, current	0
	Other current financial assets	425770000
	Total current financial assets	8661780000
	Current tax assets (net)
	Other current assets	211130000
	Total current assets	8872910000
3	Non-current assets classified as held for sale	61680000
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	17508550000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1720830000
	Other equity	12357470000
	Total equity attributable to owners of parent	14078300000
	Non controlling interest
	Total equity	14078300000
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
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
	Total Trade payable
	Other non-current financial liabilities
	Total non-current financial liabilities	0
	Provisions, non-current	93240000
	Deferred tax liabilities (net)	1283000000
	Deferred government grants, Non-current
	Other non-current liabilities	343960000
	Total non-current liabilities	1720200000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	1210000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	669250000
	Total Trade payable	670460000
	Other current financial liabilities	577180000
	Total current financial liabilities	1247640000
	Other current liabilities	260840000
	Provisions, current	18690000
	Current tax liabilities (Net)	182880000
	Deferred government grants, Current
	Total current liabilities	1710050000
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	3430250000
	Total equity and liabilites	17508550000
	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-Oct-2024	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	Domestic mutual fund investor solutions	1991090000	7799880000
2	Issuer solutions	424060000	1548620000
3	International and other investor solutions	411830000	1559020000
	Total Segment Revenue	2826980000	10907520000
	Less: Inter segment revenue
	Revenue from operations	2826980000	10907520000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Domestic mutual fund investor solutions	1188620000	4685570000
2	Issuer solutions	218470000	802200000
3	International and other investor solutions	124450000	345440000
	Total Profit before tax	1531540000	5833210000
	i. Finance cost	12910000	12910000
	ii. Other Unallocable Expenditure net off Unallocable income	376380000	376380000
	Profit before tax	1142250000	4475900000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Domestic mutual fund investor solutions	7397490000	7397490000
2	Issuer solutions	974400000	974400000
3	International and other investor solutions	2004350000	2004350000
	Total Segment Asset	10376240000	10376240000
	Un-allocable Assets	7132310000	7132310000
	Net Segment Asset	17508550000	17508550000
4	Segment Liabilities
	Segment Liabilities
1	Domestic mutual fund investor solutions	507390000	507390000
2	Issuer solutions	94700000	94700000
3	International and other investor solutions	158770000	158770000
	Total Segment Liabilities	760860000	760860000
	Un-allocable Liabilities	2669390000	2669390000
	Net Segment Liabilities	3430250000	3430250000
	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-Oct-2024	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	Remeasurement of defined benefit plans	-13810000	-13810000
	Total Amount of items that will not be reclassified to profit and loss	-13810000	-13810000
2	Income tax relating to items that will not be reclassified to profit or loss	-3480000	-3480000
3	Amount of items that will be reclassified to profit and loss
1	Exchange differences on translation of foreign operations	650000	8320000
	Total Amount of items that will be reclassified to profit and loss	650000	8320000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	-9680000	-2010000

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			4475900000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			46850000
	Adjustments for decrease (increase) in inventories			0
	Adjustments for decrease (increase) in trade receivables, current			-429650000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-26960000
	Adjustments for decrease (increase) in other non-current assets			-15070000
	Adjustments for other financial assets, non-current			-9810000
	Adjustments for other financial assets, current			-22420000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			318870000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			95500000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			644510000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-75920000
	Adjustments for provisions, non-current			84190000
	Adjustments for other financial liabilities, current			59860000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			2070000
	Adjustments for dividend income			0
	Adjustments for interest income			0
	Adjustments for share-based payments			139270000
	Adjustments for fair value losses (gains)			-170480000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-7930000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			632880000
	Net cash flows from (used in) operations			5108780000
	Dividends received			-28050000
	Interest paid			0
	Interest received			-147180000
	Income taxes paid (refund)			944530000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			3989020000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			65000000
	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			10870000
	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			4730000
	Purchase of property, plant and equipment			413370000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			448120000
	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			28050000
	Interest received			143450000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-2595300000
	Net cash flows from (used in) investing activities	-3226430000
	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			176700000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			0
	Payments of lease liabilities			105270000
	Dividends paid			985180000
	Interest paid			39540000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-953290000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-190700000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			8320000
	Net increase (decrease) in cash and cash equivalents			-182380000
	Cash and cash equivalents cash flow statement at beginning of period			564010000
	Cash and cash equivalents cash flow statement at end of period			381630000