Integrated Filing — IndAS

General information about company
Scrip Code	543747
NSE Symbol	KAMOPAINTS
MSEI Symbol	NOTLISTED
ISIN	INE0BTI01037
Name of company	KAMDHENU VENTURES 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	08-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	01-May-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	08-May-2025   12:45:00
End date and time of board meeting	08-May-2025   15:15:00
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	827646000	2661048000
	Other income	1374000	5551000
	Total income	829020000	2666599000
2	Expenses
(a)	Cost of materials consumed	364820000	1326402000
(b)	Purchases of stock-in-trade	41566000	153433000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	92954000	7785000
(d)	Employee benefit expense	83801000	335929000
(e)	Finance costs	7634000	29413000
(f)	Depreciation, depletion and amortisation expense	14343000	52258000
(f)	Other Expenses
1	Other Expenses	196311000	669284000
	Total other expenses	196311000	669284000
	Total expenses	801429000	2574504000
3	Total profit before exceptional items and tax	27591000	92095000
4	Exceptional items	0	0
5	Total profit before tax	27591000	92095000
6	Tax expense
7	Current tax	9841000	32452000
8	Deferred tax	-1100000	-6972000
9	Total tax expenses	8741000	25480000
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	18850000	66615000
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	18850000	66615000
17	Other comprehensive income net of taxes	-165000	-1945000
18	Total Comprehensive Income for the period	18685000	64670000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	18850000	66615000
	Total profit or loss, attributable to non-controlling interests	0	0
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	18685000	64670000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
21	Details of equity share capital
	Paid-up equity share capital	314355000	314355000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		1343824000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.06	0.21
	Diluted earnings (loss) per share from continuing operations	0.06	0.21
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	0.06	0.21
	Diluted earnings (loss) per share from continuing and discontinued operations	0.06	0.21
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	433036000
	Capital work-in-progress	681000
	Investment property	0
	Goodwill	43000
	Other intangible assets	40297000
	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	0
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	28171000
	Total non-current financial assets	28171000
	Deferred tax assets (net)	25000
	Other non-current assets	12152000
	Total non-current assets	514405000
2	Current assets
	Inventories	670499000
	Current financial asset
	Current investments	0
	Trade receivables, current	1375402000
	Cash and cash equivalents	50237000
	Bank balance other than cash and cash equivalents	8758000
	Loans, current	6357000
	Other current financial assets	2666000
	Total current financial assets	1443420000
	Current tax assets (net)	0
	Other current assets	19500000
	Total current assets	2133419000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	2647824000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	314355000
	Other equity	1343824000
	Total equity attributable to owners of parent	1658179000
	Non controlling interest	0
	Total equity	1658179000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	1500000
	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	89027000
	Total non-current financial liabilities	90527000
	Provisions, non-current	43656000
	Deferred tax liabilities (net)	450000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	134633000
	Current liabilities
	Current financial liabilities
	Borrowings, current	226860000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	39673000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	484390000
	Total Trade payable	524063000
	Other current financial liabilities	34122000
	Total current financial liabilities	785045000
	Other current liabilities	49527000
	Provisions, current	9070000
	Current tax liabilities (Net)	11370000
	Deferred government grants, Current	0
	Total current liabilities	855012000
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	989645000
	Total equity and liabilites	2647824000
	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	Company Segment (including other income)	190000	1026000
2	Paint	828830000	2665573000
	Total Segment Revenue	829020000	2666599000
	Less: Inter segment revenue	0	0
	Revenue from operations	829020000	2666599000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Company Segment (including other income)	-1085000	-5324000
2	Paint	28676000	97419000
	Total Profit before tax	27591000	92095000
	i. Finance cost	0	0
	ii. Other Unallocable Expenditure net off Unallocable income	0	0
	Profit before tax	27591000	92095000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Company Segment (including other income)	17357000	17357000
2	Paint	2630467000	2630467000
	Total Segment Asset	2647824000	2647824000
	Un-allocable Assets	0	0
	Net Segment Asset	2647824000	2647824000
4	Segment Liabilities
	Segment Liabilities
1	Company Segment (including other income)	495000	495000
2	Paint	989150000	989150000
	Total Segment Liabilities	989645000	989645000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	989645000	989645000
	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
1	Actuarial (Losses)/ Gain on defined benefit plans	-219000	-2599000
	Total Amount of items that will not be reclassified to profit and loss	-219000	-2599000
2	Income tax relating to items that will not be reclassified to profit or loss	-54000	-654000
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
5	Total Other comprehensive income	-165000	-1945000

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			92095000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			23436000
	Adjustments for decrease (increase) in inventories			-15158000
	Adjustments for decrease (increase) in trade receivables, current			40088000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			10563000
	Adjustments for decrease (increase) in other non-current assets			321000
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-6725000
	Adjustments for other bank balances			6331000
	Adjustments for increase (decrease) in trade payables, current			-178189000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-7250000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			52258000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-982000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-8996000
	Adjustments for other financial liabilities, non-current			-2959000
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			1930000
	Adjustments for share-based payments			0
	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			0
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			34929000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-54263000
	Net cash flows from (used in) operations			37832000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			27641000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			10191000
	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			95000
	Purchase of property, plant and equipment			34918000
	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			1945000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-32878000
	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			31194000
	Repayments of borrowings			0
	Payments of lease liabilities			11639000
	Dividends paid			0
	Interest paid			23411000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-3856000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-26543000
	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			-26543000
	Cash and cash equivalents cash flow statement at beginning of period			76780000
	Cash and cash equivalents cash flow statement at end of period			50237000