Integrated Filing — IndAS

General information about company
Scrip Code	543278
NSE Symbol	KALYANKJIL
MSEI Symbol	NA
ISIN	INE303R01014
Name of company	Kalyan Jewellers India 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	11-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	Jewellery
Start date and time of board meeting	08-May-2025   14:00:00
End date and time of board meeting	08-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	2025-01-30
Indicate Company website link for updated RPT policy of the Company	https://www.kalyanjewellers.net/images/investors-new/pdf/corporate-governance/policies/POLICY%20ON%20RELATED%20PARTY%20TRANSACTIONS.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
NOT APPLICABLE n

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	53503880000	216385950000
	Other income	423640000	1485460000
	Total income	53927520000	217871410000
2	Expenses
(a)	Cost of materials consumed	49930030000	191696480000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-3552410000	-2881930000
(d)	Employee benefit expense	1746940000	6386720000
(e)	Finance costs	685700000	2496810000
(f)	Depreciation, depletion and amortisation expense	678760000	2461450000
(f)	Other Expenses
1	Other Expenses	1944350000	8389230000
	Total other expenses	1944350000	8389230000
	Total expenses	51433370000	208548760000
3	Total profit before exceptional items and tax	2494150000	9322650000
4	Exceptional items	0	0
5	Total profit before tax	2494150000	9322650000
6	Tax expense
7	Current tax	691660000	2900650000
8	Deferred tax	-51210000	-464820000
9	Total tax expenses	640450000	2435830000
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	1853700000	6886820000
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	1853700000	6886820000
17	Other comprehensive income net of taxes	408110000	244990000
18	Total Comprehensive Income for the period	2261810000	7131810000
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	10314350000	10314350000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		37458230000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.8	6.68
	Diluted earnings (loss) per share from continuing operations	1.8	6.68
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	1.8	6.68
	Diluted earnings (loss) per share from continuing and discontinued operations	1.8	6.68
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	11187460000
	Capital work-in-progress	60690000
	Investment property	611360000
	Goodwill	0
	Other intangible assets	12960000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	8510830000
	Trade receivables, non-current
	Loans, non-current	3381210000
	Other non-current financial assets	6035650000
	Total non-current financial assets	17927690000
	Deferred tax assets (net)	986830000
	Other non-current assets	8409860000
	Total non-current assets	39196850000
2	Current assets
	Inventories	75677940000
	Current financial asset
	Current investments	0
	Trade receivables, current	3313180000
	Cash and cash equivalents	2676200000
	Bank balance other than cash and cash equivalents	3683580000
	Loans, current	0
	Other current financial assets	1766420000
	Total current financial assets	11439380000
	Current tax assets (net)
	Other current assets	778140000
	Total current assets	87895460000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	127092310000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	10314350000
	Other equity	37458230000
	Total equity attributable to owners of parent	47772580000
	Non controlling interest
	Total equity	47772580000
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
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
	Total Trade payable
	Other non-current financial liabilities	12432700000
	Total non-current financial liabilities	12432700000
	Provisions, non-current	376650000
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities	108970000
	Total non-current liabilities	12918320000
	Current liabilities
	Current financial liabilities
	Borrowings, current	8807770000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	4670000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	18681030000
	Total Trade payable	18685700000
	Other current financial liabilities	12106250000
	Total current financial liabilities	39599720000
	Other current liabilities	25996790000
	Provisions, current	349230000
	Current tax liabilities (Net)	455670000
	Deferred government grants, Current
	Total current liabilities	66401410000
3	Liabilities directly associated with assets in disposal group classified as held for sale
4	Regulatory deferral account credit balances and related deferred tax liability
	Total liabilities	79319730000
	Total equity and liabilites	127092310000
	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	Remeasurements of employee defined benefit plans	16960000	-24550000
	Total Amount of items that will not be reclassified to profit and loss	16960000	-24550000
2	Income tax relating to items that will not be reclassified to profit or loss	4260000	-6180000
3	Amount of items that will be reclassified to profit and loss
1	Effective portion of gain and loss on designated portion of hedging instruments in a cash flow hedge	528400000	351940000
	Total Amount of items that will be reclassified to profit and loss	528400000	351940000
4	Income tax relating to items that will be reclassified to profit or loss	132990000	88580000
5	Total Other comprehensive income	408110000	244990000

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			9322650000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			2496810000
	Adjustments for decrease (increase) in inventories			-8273730000
	Adjustments for decrease (increase) in trade receivables, current			-1646520000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			24830000
	Adjustments for decrease (increase) in other non-current assets			-27240000
	Adjustments for other financial assets, non-current			-489880000
	Adjustments for other financial assets, current			-255640000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			3351630000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			7980970000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			2461450000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			83800000
	Adjustments for other financial liabilities, current			-2507670000
	Adjustments for other financial liabilities, non-current			114240000
	Adjustments for unrealised foreign exchange losses gains			-27710000
	Adjustments for dividend income			0
	Adjustments for interest income			822770000
	Adjustments for share-based payments			55140000
	Adjustments for fair value losses (gains)			-3570000
	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)			109120000
	Other adjustments for non-cash items			132540000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			2755800000
	Net cash flows from (used in) operations			12078450000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			2345490000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			9732960000
	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			776750000
	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			202900000
	Purchase of property, plant and equipment			3444620000
	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			2047480000
	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			317800000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			2816650000
	Net cash flows from (used in) investing activities	-2931500000
	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			144970000
	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			0
	Repayments of borrowings			165240000
	Payments of lease liabilities			2587260000
	Dividends paid			1236080000
	Interest paid			1286500000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-5130110000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			1671350000
	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			1671350000
	Cash and cash equivalents cash flow statement at beginning of period			1004850000
	Cash and cash equivalents cash flow statement at end of period			2676200000