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	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	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

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	61815340000	250450660000
	Other income	408240000	1446010000
	Total income	62223580000	251896670000
2	Expenses
(a)	Cost of materials consumed	58731210000	222573270000
(b)	Purchases of stock-in-trade	754140000	2542710000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-6170880000	-7507870000
(d)	Employee benefit expense	2035400000	7386300000
(e)	Finance costs	962950000	3594590000
(f)	Depreciation, depletion and amortisation expense	933250000	3427210000
(f)	Other Expenses
1	Other expenses	2471460000	10284450000
	Total other expenses	2471460000	10284450000
	Total expenses	59717530000	242300660000
3	Total profit before exceptional items and tax	2506050000	9596010000
4	Exceptional items	0	0
5	Total profit before tax	2506050000	9596010000
6	Tax expense
7	Current tax	719470000	3000750000
8	Deferred tax	-89470000	-546470000
9	Total tax expenses	630000000	2454280000
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	1876050000	7141730000
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	1876050000	7141730000
17	Other comprehensive income net of taxes	412840000	465830000
18	Total Comprehensive Income for the period	2288890000	7607560000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	1876050000	7148000000
	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	2288890000	7613830000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	-6270000
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		37721430000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.82	6.93
	Diluted earnings (loss) per share from continuing operations	1.82	6.93
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	1.82	6.93
	Diluted earnings (loss) per share from continuing and discontinued operations	1.82	6.93
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	13055610000
	Capital work-in-progress	77490000
	Investment property	611360000
	Goodwill	50560000
	Other intangible assets	21320000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	52680000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	6250170000
	Total non-current financial assets	6302850000
	Deferred tax assets (net)	1125190000
	Other non-current assets	16021970000
	Total non-current assets	37266350000
2	Current assets
	Inventories	96811070000
	Current financial asset
	Current investments	0
	Trade receivables, current	3999240000
	Cash and cash equivalents	3703300000
	Bank balance other than cash and cash equivalents	6607430000
	Loans, current	0
	Other current financial assets	1701850000
	Total current financial assets	16011820000
	Current tax assets (net)
	Other current assets	1170210000
	Total current assets	113993100000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	151259450000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	10314350000
	Other equity	37721430000
	Total equity attributable to owners of parent	48035780000
	Non controlling interest
	Total equity	48035780000
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	14506850000
	Total non-current financial liabilities	14506850000
	Provisions, non-current	500810000
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities	108970000
	Total non-current liabilities	15116630000
	Current liabilities
	Current financial liabilities
	Borrowings, current	9496970000
	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	23498400000
	Total Trade payable	23503070000
	Other current financial liabilities	25924160000
	Total current financial liabilities	58924200000
	Other current liabilities	28275870000
	Provisions, current	356140000
	Current tax liabilities (Net)	550830000
	Deferred government grants, Current
	Total current liabilities	88107040000
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	103223670000
	Total equity and liabilites	151259450000
	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
1	Remeasurement of employee defined benefit plans	21490000	-20020000
2	Foreign operation translation reserve movement	1380000	217490000
	Total Amount of items that will not be reclassified to profit and loss	22870000	197470000
2	Income tax relating to items that will not be reclassified to profit or loss	5440000	-5000000
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	412840000	465830000

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			9596010000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			3594590000
	Adjustments for decrease (increase) in inventories			-13835340000
	Adjustments for decrease (increase) in trade receivables, current			-768520000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			143890000
	Adjustments for decrease (increase) in other non-current assets			-27240000
	Adjustments for other financial assets, non-current			-617790000
	Adjustments for other financial assets, current			-256550000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			4092750000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			8495270000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			3427210000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			102310000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			846430000
	Adjustments for other financial liabilities, non-current			116540000
	Adjustments for unrealised foreign exchange losses gains			61840000
	Adjustments for dividend income			0
	Adjustments for interest income			764710000
	Adjustments for share-based payments			63090000
	Adjustments for fair value losses (gains)			-21580000
	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)			109650000
	Other adjustments for non-cash items			114950000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			4876790000
	Net cash flows from (used in) operations			14472800000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			2378760000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			12094040000
	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			204190000
	Purchase of property, plant and equipment			4274710000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			373540000
	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			326500000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			2352100000
	Net cash flows from (used in) investing activities	-1765460000
	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			-1183120000
	Repayments of borrowings			79910000
	Payments of lease liabilities			3393720000
	Dividends paid			1236080000
	Interest paid			2233620000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-420880000
	Net cash flows from (used in) financing activities			-8402360000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			1926220000
	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			1926220000
	Cash and cash equivalents cash flow statement at beginning of period			1777080000
	Cash and cash equivalents cash flow statement at end of period			3703300000