Integrated Filing — IndAS

General information about company
Scrip Code	500233
NSE Symbol	KAJARIACER
MSEI Symbol	NOTLISTED
ISIN	INE217B01036
Name of company	KAJARIA CERAMICS 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	06-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	25-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	Multi segment
Description of single segment
Start date and time of board meeting	06-May-2025   12:30:00
End date and time of board meeting	06-May-2025   13:55:00
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	Not applicable

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	12218500000	46350700000
	Other income	124600000	427400000
	Total income	12343100000	46778100000
2	Expenses
(a)	Cost of materials consumed	2685300000	10678800000
(b)	Purchases of stock-in-trade	2632800000	9906100000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	76500000	-929600000
(d)	Employee benefit expense	1433000000	5661200000
(e)	Finance costs	59900000	200300000
(f)	Depreciation, depletion and amortisation expense	434400000	1654000000
(f)	Other Expenses
1	Power and Fuel	2339800000	9123800000
2	other expenses	1667400000	5648600000
	Total other expenses	4007200000	14772400000
	Total expenses	11329100000	41943200000
3	Total profit before exceptional items and tax	1014000000	4834900000
4	Exceptional items	0	0
5	Total profit before tax	1014000000	4834900000
6	Tax expense
7	Current tax	310800000	1278100000
8	Deferred tax	33400000	81400000
9	Total tax expenses	344200000	1359500000
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	669800000	3475400000
12	Profit (loss) from discontinued operations before tax	-307900000	-482900000
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	-307900000	-482900000
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	69900000	7700000
16	Total profit (loss) for period	431800000	3000200000
17	Other comprehensive income net of taxes	6500000	12300000
18	Total Comprehensive Income for the period	438300000	3012500000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	425200000	2943500000
	Total profit or loss, attributable to non-controlling interests	6600000	6600000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	431200000	2955300000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	7100000	57200000
21	Details of equity share capital
	Paid-up equity share capital	159300000	159300000
	Face value of equity share capital	1	1
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	4.6	21.51
	Diluted earnings (loss) per share from continuing operations	4.6	21.5
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	-1.93	-3.03
	Diluted earnings (loss) per share from discontinued operations	-1.93	-3.03
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	2.67	18.48
	Diluted earnings (loss) per share from continuing and discontinued operations	2.67	18.47
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1 The above consolidated financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 06 May 2025. The statutory auditors have expressed an unmodified audit opinion on these results.tttttttt n2 The above results have been prepared in accordance with the Indian Accounting Standards ('Ind-AS') as notified under the Companies (Indian Accounting Standards) Rules, 2015 (as amended), specified under section 133 of the Companies Act, 2013. tttttttt n3 The Company decided to discontinue the operations of Kajaria Plywood Private Limited (KPPL), a wholly owned subsidiary of the Company due to lack of strategic fit and continued losses. The related incomes and expenses have been disclosed under discontinued operations. tt nThe particulars of discontinued operations are mentioned in Resultsttttttttt n4 The Board of Directors have recommended a final dividend of Rs 4 per equity share of face value of Re 1 each for the financial year ended 31 March 2025 subject to the approval of the shareholders in the ensuing Annual General Meeting. During the year the Company has paid Interim Dividend of Rs 5 per equity share aggregating to Rs 79.63 crores thereby making the total dividend of Rs 9 per share previous year Rs 12 per share aggregating to Rs 143.34 crores. tttttttt n5 Figures for the quarter ended 31 March 2025 and 31 March 2024 are the balancing figures between audited figures for the full financial year and the reviewed year to date figures upto the third quarter of the respective financial years. tttttt n6 Figures of previous period year have been regrouped rearranged wherever necessary. The impact of the same is not material to the users of the results.tttttttt 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	15839200000
	Capital work-in-progress	1087400000
	Investment property	0
	Goodwill	319400000
	Other intangible assets	7900000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	301900000
	Non-current financial assets
	Non-current investments	36700000
	Trade receivables, non-current	0
	Loans, non-current	107800000
	Other non-current financial assets	1510000000
	Total non-current financial assets	1654500000
	Deferred tax assets (net)	7800000
	Other non-current assets	158300000
	Total non-current assets	19376400000
2	Current assets
	Inventories	6181300000
	Current financial asset
	Current investments	0
	Trade receivables, current	5701800000
	Cash and cash equivalents	188700000
	Bank balance other than cash and cash equivalents	5639900000
	Loans, current	69000000
	Other current financial assets	42800000
	Total current financial assets	11642200000
	Current tax assets (net)	0
	Other current assets	362100000
	Total current assets	18185600000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	37562000000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	159300000
	Other equity	27284100000
	Total equity attributable to owners of parent	27443400000
	Non controlling interest	657500000
	Total equity	28100900000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	713800000
	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	0
	Total non-current financial liabilities	713800000
	Provisions, non-current	50400000
	Deferred tax liabilities (net)	891300000
	Deferred government grants, Non-current	0
	Other non-current liabilities	728700000
	Total non-current liabilities	2384200000
	Current liabilities
	Current financial liabilities
	Borrowings, current	1045600000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	964200000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	2416600000
	Total Trade payable	3380800000
	Other current financial liabilities	1530400000
	Total current financial liabilities	5956800000
	Other current liabilities	810200000
	Provisions, current	298500000
	Current tax liabilities (Net)	11400000
	Deferred government grants, Current	0
	Total current liabilities	7076900000
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	9461100000
	Total equity and liabilites	37562000000
	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	Tiles	11113200000	42488700000
2	Others*	1105300000	3862000000
	Total Segment Revenue	12218500000	46350700000
	Less: Inter segment revenue	0	0
	Revenue from operations	12218500000	46350700000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Tiles	918500000	4626900000
2	Others*	30800000	-19100000
	Total Profit before tax	949300000	4607800000
	i. Finance cost	59900000	59900000
	ii. Other Unallocable Expenditure net off Unallocable income	-124600000	-124600000
	Profit before tax	1014000000	4834900000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Tiles	27512600000	27512600000
2	Others*	3776300000	3776300000
	Total Segment Asset	31288900000	31288900000
	Un-allocable Assets	6273100000	6273100000
	Net Segment Asset	37562000000	37562000000
4	Segment Liabilities
	Segment Liabilities
1	Tiles	5832600000	5832600000
2	Others*	937100000	937100000
	Total Segment Liabilities	6769700000	6769700000
	Un-allocable Liabilities	2691400000	2691400000
	Net Segment Liabilities	9461100000	9461100000
	Disclosure of notes on segments	Textual Information(2)

Text Block
Textual Information(2)	other business segment related to bathware, sanitaryware and plywood business which is not seperately reportable.

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 nto be reclassified to statement of profit or loss	11400000	14400000
	Total Amount of items that will not be reclassified to profit and loss	11400000	14400000
2	Income tax relating to items that will not be reclassified to profit or loss	2100000	2900000
3	Amount of items that will be reclassified to profit and loss
1	exchange difference on translations of foreing operations	-2800000	800000
	Total Amount of items that will be reclassified to profit and loss	-2800000	800000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	6500000	12300000

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			4834900000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			200300000
	Adjustments for decrease (increase) in inventories			-799100000
	Adjustments for decrease (increase) in trade receivables, current			411800000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-26000000
	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			357500000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			1654000000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			35300000
	Adjustments for provisions, non-current			8500000
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-10800000
	Adjustments for dividend income			0
	Adjustments for interest income			384400000
	Adjustments for share-based payments			61000000
	Adjustments for fair value losses (gains)			0
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			92300000
	Other adjustments to reconcile profit (loss)			229400000
	Other adjustments for non-cash items			-7700000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			1822100000
	Net cash flows from (used in) operations			6657000000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			1171900000
	Other inflows (outflows) of cash			-475200000
	Net cash flows from (used in) operating activities			5009900000
	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			249800000
	Purchase of property, plant and equipment			2205100000
	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			362400000
	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			389500000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-1792300000
	Net cash flows from (used in) investing activities	-3720500000
	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			13700000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			390200000
	Repayments of borrowings			290400000
	Payments of lease liabilities			302600000
	Dividends paid			1751900000
	Interest paid			144500000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-2085500000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-796100000
	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			-796100000
	Cash and cash equivalents cash flow statement at beginning of period			984800000
	Cash and cash equivalents cash flow statement at end of period			188700000