Integrated Filing — IndAS

General information about company
Scrip Code	500235
NSE Symbol	KSL
MSEI Symbol	NOTLISTED
ISIN	INE907A01026
Name of company	KALYANI STEELS 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	05-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	28-Apr-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	Single segment
Description of single segment	Steel Manufacturing
Start date and time of board meeting	05-May-2025   11:45:00
End date and time of board meeting	05-May-2025   13:30:00
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	5443310000	19819040000
	Other income	137010000	552730000
	Total income	5580320000	20371770000
2	Expenses
(a)	Cost of materials consumed	2860470000	10338800000
(b)	Purchases of stock-in-trade	158430000	1035770000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	85220000	88790000
(d)	Employee benefit expense	222920000	832960000
(e)	Finance costs	41580000	185660000
(f)	Depreciation, depletion and amortisation expense	157600000	633880000
(f)	Other Expenses
1	Manufacturing Expenses	694450000	2781720000
2	Other Expenses	278780000	1011110000
	Total other expenses	973230000	3792830000
	Total expenses	4499450000	16908690000
3	Total profit before exceptional items and tax	1080870000	3463080000
4	Exceptional items	0	0
5	Total profit before tax	1080870000	3463080000
6	Tax expense
7	Current tax	273220000	864820000
8	Deferred tax	5600000	35790000
9	Total tax expenses	278820000	900610000
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	802050000	2562470000
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	802050000	2562470000
17	Other comprehensive income net of taxes	520000	-9730000
18	Total Comprehensive Income for the period	802570000	2552740000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	802020000	2562360000
	Total profit or loss, attributable to non-controlling interests	30000	30000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	802540000	2552630000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	30000	110000
21	Details of equity share capital
	Paid-up equity share capital	218640000	218640000
	Face value of equity share capital	5	5
27	Details of debt securities
22	Reserves excluding revaluation reserve		18695970000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	18.37	58.7
	Diluted earnings (loss) per share from continuing operations	18.37	58.7
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	18.37	58.7
	Diluted earnings (loss) per share from continuing and discontinued operations	18.37	58.7
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	6774290000
	Capital work-in-progress	4294920000
	Investment property
	Goodwill	0
	Other intangible assets	4180000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	26200000
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	183950000
	Total non-current financial assets	210150000
	Deferred tax assets (net)	7070000
	Other non-current assets	619370000
	Total non-current assets	11909980000
2	Current assets
	Inventories	2991800000
	Current financial asset
	Current investments	4540000
	Trade receivables, current	4313450000
	Cash and cash equivalents	143060000
	Bank balance other than cash and cash equivalents	7333790000
	Loans, current	0
	Other current financial assets	321160000
	Total current financial assets	12116000000
	Current tax assets (net)	0
	Other current assets	303570000
	Total current assets	15411370000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	27321350000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	218640000
	Other equity	18695970000
	Total equity attributable to owners of parent	18914610000
	Non controlling interest	1060000
	Total equity	18915670000
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	212680000
	Total non-current financial liabilities	212680000
	Provisions, non-current	61080000
	Deferred tax liabilities (net)	240750000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	514510000
	Current liabilities
	Current financial liabilities
	Borrowings, current	4375970000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	240700000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	2804190000
	Total Trade payable	3044890000
	Other current financial liabilities	232230000
	Total current financial liabilities	7653090000
	Other current liabilities	116790000
	Provisions, current	45360000
	Current tax liabilities (Net)	75930000
	Deferred government grants, Current	0
	Total current liabilities	7891170000
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	8405680000
	Total equity and liabilites	27321350000
	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)
	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	Consolidated	Consolidated
	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	-520000	9730000
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	0
5	Total Other comprehensive income	520000	-9730000

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			3463080000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			185660000
	Adjustments for decrease (increase) in inventories			-122170000
	Adjustments for decrease (increase) in trade receivables, current			-105220000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			0
	Adjustments for decrease (increase) in other non-current assets			219180000
	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			971390000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-82560000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			633880000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			13570000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			29030000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			9110000
	Adjustments for dividend income			0
	Adjustments for interest income			531110000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-2470000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-17980000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			1200310000
	Net cash flows from (used in) operations			4663390000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			845060000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			3818330000
	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			0
	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			0
	Purchase of property, plant and equipment			251090000
	Proceeds from sales of investment property			1500000
	Purchase of investment property			1537320000
	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			437410000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-1349500000
	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			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			-1586390000
	Repayments of borrowings			0
	Payments of lease liabilities			0
	Dividends paid			436530000
	Interest paid			496530000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-2519450000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-50620000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			-50620000
	Cash and cash equivalents cash flow statement at beginning of period			193680000
	Cash and cash equivalents cash flow statement at end of period			143060000