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	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	Single segment
Description of single segment	Standalone
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
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.	NA
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	2025-01-29
Indicate Company website link for updated RPT policy of the Company	https://www.kpit.com/wp-content/uploads/2025/04/12.-Related-Party-Transaction-Policy_finalPostJan292025.pdf
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
Default on Loans and Debt Secrurities is not applicable to Company for Financial Year 2024-25.

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	Standalone	Standalone
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	6495830000	25639340000
	Other income	84740000	819950000
	Total income	6580570000	26459290000
2	Expenses
(a)	Cost of materials consumed	1990000	7960000
(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	3904300000	15348530000
(e)	Finance costs	27470000	112740000
(f)	Depreciation, depletion and amortisation expense	324640000	1245200000
(f)	Other Expenses
1	Other expenses	591370000	3383750000
	Total other expenses	591370000	3383750000
	Total expenses	4849770000	20098180000
3	Total profit before exceptional items and tax	1730800000	6361110000
4	Exceptional items	0	0
5	Total profit before tax	1730800000	6361110000
6	Tax expense
7	Current tax	395450000	1587240000
8	Deferred tax	14210000	-44510000
9	Total tax expenses	409660000	1542730000
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	1321140000	4818380000
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	1321140000	4818380000
17	Other comprehensive income net of taxes	-45200000	-68480000
18	Total Comprehensive Income for the period	1275940000	4749900000
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	2717020000	2717020000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		16801580000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	4.86	17.75
	Diluted earnings (loss) per share from continuing operations	4.83	17.62
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	4.86	17.75
	Diluted earnings (loss) per share from continuing and discontinued operations	4.83	17.62
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		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	3472910000
	Capital work-in-progress	93070000
	Investment property	0
	Goodwill	0
	Other intangible assets	314360000
	Intangible assets under development	450000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	12107200000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	126160000
	Total non-current financial assets	12233360000
	Deferred tax assets (net)	246220000
	Other non-current assets	140870000
	Total non-current assets	16501240000
2	Current assets
	Inventories	0
	Current financial asset
	Current investments	1662540000
	Trade receivables, current	3843130000
	Cash and cash equivalents	1332040000
	Bank balance other than cash and cash equivalents	404490000
	Loans, current	0
	Other current financial assets	1099720000
	Total current financial assets	8341920000
	Current tax assets (net)	0
	Other current assets	491470000
	Total current assets	8833390000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	25334630000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	2717020000
	Other equity	16801580000
	Total equity attributable to owners of parent	19518600000
	Non controlling interest
	Total equity	19518600000
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	1172320000
	Total non-current financial liabilities	1172320000
	Provisions, non-current	599360000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	1771680000
	Current liabilities
	Current financial liabilities
	Borrowings, current	590000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	18530000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1000640000
	Total Trade payable	1019170000
	Other current financial liabilities	819740000
	Total current financial liabilities	1839500000
	Other current liabilities	1881730000
	Provisions, current	293370000
	Current tax liabilities (Net)	29750000
	Deferred government grants, Current	0
	Total current liabilities	4044350000
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	5816030000
	Total equity and liabilites	25334630000
	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		Standalone	Standalone
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
	Total Segment Revenue
	Less: Inter segment revenue
	Revenue from operations
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
	Total Profit before tax
	i. Finance cost
	ii. Other Unallocable Expenditure net off Unallocable income
	Profit before tax
3	(Segment Asset - Segment Liabilities)
	Segment Asset
	Total Segment Asset
	Un-allocable Assets	null	null
	Net Segment Asset	null	null
4	Segment Liabilities
	Segment Liabilities
	Total Segment Liabilities
	Un-allocable Liabilities	null	null
	Net Segment Liabilities	null	null
	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	Standalone	Standalone
	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	8910000	-29870000
	Total Amount of items that will not be reclassified to profit and loss	8910000	-29870000
2	Income tax relating to items that will not be reclassified to profit or loss	3110000	-10440000
3	Amount of items that will be reclassified to profit and loss
1	Items that will be reclassified to profit or loss	-78400000	-75400000
	Total Amount of items that will be reclassified to profit and loss	-78400000	-75400000
4	Income tax relating to items that will be reclassified to profit or loss	-27400000	-26350000
5	Total Other comprehensive income	-45200000	-68480000

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			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			6361110000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			112740000
	Adjustments for decrease (increase) in inventories			0
	Adjustments for decrease (increase) in trade receivables, current			440990000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-13180000
	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			148030000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			119480000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			1245200000
	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			16200000
	Adjustments for dividend income			240000
	Adjustments for interest income			69010000
	Adjustments for share-based payments			334360000
	Adjustments for fair value losses (gains)			47780000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-31270000
	Other adjustments to reconcile profit (loss)			-30000
	Other adjustments for non-cash items			-100310000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			2250740000
	Net cash flows from (used in) operations			8611850000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			1470470000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			7141380000
	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			925000000
	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			5590000
	Purchase of property, plant and equipment			1040310000
	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			28490000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-2664610000
	Net cash flows from (used in) investing activities	-4594960000
	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			5340000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			1410680000
	Repayments of borrowings			1412350000
	Payments of lease liabilities			305900000
	Dividends paid			1927510000
	Interest paid			6050000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-2235790000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			310630000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			23170000
	Net increase (decrease) in cash and cash equivalents			333800000
	Cash and cash equivalents cash flow statement at beginning of period			998240000
	Cash and cash equivalents cash flow statement at end of period			1332040000