Integrated Filing — IndAS

General information about company
Scrip Code	532741
NSE Symbol	KAMDHENU
MSEI Symbol	NOTLISTED
ISIN	INE390H01020
Name of company	KAMDHENU 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	07-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	30-Apr-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	Manufactuting of Steel and TMT Bars
Start date and time of board meeting	07-May-2025   13:00:00
End date and time of board meeting	07-May-2025   15:45:00
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	2025-02-12
Indicate Company website link for updated RPT policy of the Company	WWW.KAMDHENULIMITED.COM
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?	Yes
No. of times funds raised during the quarter	1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No
The Company does not have Loan and Debt Capital

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	1978215000	7474887000
	Other income	1964000	104564000
	Total income	1980179000	7579451000
2	Expenses
(a)	Cost of materials consumed	1397962000	5264890000
(b)	Purchases of stock-in-trade	1732000	7306000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-33364000	-47604000
(d)	Employee benefit expense	124909000	486176000
(e)	Finance costs	361000	2053000
(f)	Depreciation, depletion and amortisation expense	13406000	52662000
(f)	Other Expenses
1	Other Expenses	250358000	1009959000
	Total other expenses	250358000	1009959000
	Total expenses	1755364000	6775442000
3	Total profit before exceptional items and tax	224815000	804009000
4	Exceptional items	0	0
5	Total profit before tax	224815000	804009000
6	Tax expense
7	Current tax	59276000	196810000
8	Deferred tax	-5353000	-1475000
9	Total tax expenses	53923000	195335000
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	170892000	608674000
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	170892000	608674000
17	Other comprehensive income net of taxes	19341000	23849000
18	Total Comprehensive Income for the period	190233000	632523000
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	277383000	277383000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		2714239000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.62	2.21
	Diluted earnings (loss) per share from continuing operations	0.61	2.18
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	0.62	2.21
	Diluted earnings (loss) per share from continuing and discontinued operations	0.61	2.18
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	423840000
	Capital work-in-progress	0
	Investment property	0
	Goodwill	0
	Other intangible assets	0
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	240839000
	Trade receivables, non-current	0
	Loans, non-current	100240000
	Other non-current financial assets	29317000
	Total non-current financial assets	370396000
	Deferred tax assets (net)	0
	Other non-current assets	116914000
	Total non-current assets	911150000
2	Current assets
	Inventories	171475000
	Current financial asset
	Current investments	1626405000
	Trade receivables, current	446695000
	Cash and cash equivalents	351591000
	Bank balance other than cash and cash equivalents	81500000
	Loans, current	248000
	Other current financial assets	11617000
	Total current financial assets	2518056000
	Current tax assets (net)	0
	Other current assets	83574000
	Total current assets	2773105000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	3684255000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	277383000
	Other equity	2886080000
	Total equity attributable to owners of parent	3163463000
	Non controlling interest
	Total equity	3163463000
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	65485000
	Total non-current financial liabilities	65485000
	Provisions, non-current	12723000
	Deferred tax liabilities (net)	52371000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	130579000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	22210000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	250346000
	Total Trade payable	272556000
	Other current financial liabilities	60109000
	Total current financial liabilities	332665000
	Other current liabilities	37052000
	Provisions, current	1101000
	Current tax liabilities (Net)	19395000
	Deferred government grants, Current	0
	Total current liabilities	390213000
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	520792000
	Total equity and liabilites	3684255000
	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	Fair value changes in equity instrument through other comprehensive income	25569000	25569000
2	Re measurements of defined employee benefit plans	-2373000	-2373000
	Total Amount of items that will not be reclassified to profit and loss	23196000	23196000
2	Income tax relating to items that will not be reclassified to profit or loss	12523000	12523000
3	Amount of items that will be reclassified to profit and loss
1	Fair value changes in debt instrument through other comprehensive income	2512000	18731000
	Total Amount of items that will be reclassified to profit and loss	2512000	18731000
4	Income tax relating to items that will be reclassified to profit or loss	-6156000	5555000
5	Total Other comprehensive income	19341000	23849000

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			804009000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			2053000
	Adjustments for decrease (increase) in inventories			-51130000
	Adjustments for decrease (increase) in trade receivables, current			91841000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			33272000
	Adjustments for decrease (increase) in other non-current assets			-253000
	Adjustments for other financial assets, non-current			-1257000
	Adjustments for other financial assets, current			247000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			32381000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-3319000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			52662000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			1048000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			4371000
	Adjustments for other financial liabilities, non-current			-681000
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			0
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-50863000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-3208000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			6015000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			113179000
	Net cash flows from (used in) operations			917188000
	Dividends received			-2322000
	Interest paid			0
	Interest received			-45287000
	Income taxes paid (refund)			180901000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			688678000
	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			33272000
	Other cash payments to acquire equity or debt instruments of other entities			964492000
	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			433000
	Purchase of property, plant and equipment			132707000
	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			2322000
	Interest received			44229000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			138200000
	Net cash flows from (used in) investing activities	-878743000
	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			212541000
	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			0
	Repayments of borrowings			0
	Payments of lease liabilities			14676000
	Dividends paid			55477000
	Interest paid			2053000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			140335000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-49730000
	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			-49730000
	Cash and cash equivalents cash flow statement at beginning of period			401321000
	Cash and cash equivalents cash flow statement at end of period			351591000

Signatory Details
Name of signatory	Harish Kumar Agarwal
Designation of person	Chief Financial Officer
Place	Gurugram
Date	07-May-2025