Integrated Filing — IndAS

General information about company
Scrip Code	532889
NSE Symbol	KPRMILL
MSEI Symbol	NOTLISTED
ISIN	INE930H01031
Name of company	K.P.R. Mill 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	09-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	29-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	09-May-2025   10:30:00
End date and time of board meeting	09-May-2025   15:00:00
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	17689800000	63878800000
	Other income	111700000	743800000
	Total income	17801500000	64622600000
2	Expenses
(a)	Cost of materials consumed	13064700000	38613200000
(b)	Purchases of stock-in-trade	148900000	549400000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-2306500000	-265200000
(d)	Employee benefit expense	1836600000	6719000000
(e)	Finance costs	110300000	497700000
(f)	Depreciation, depletion and amortisation expense	520800000	2078700000
(f)	Other Expenses
1	Other Expenses	1619400000	5802000000
	Total other expenses	1619400000	5802000000
	Total expenses	14994200000	53994800000
3	Total profit before exceptional items and tax	2807300000	10627800000
4	Exceptional items	0	0
5	Total profit before tax	2807300000	10627800000
6	Tax expense
7	Current tax	704700000	2368100000
8	Deferred tax	57100000	108600000
9	Total tax expenses	761800000	2476700000
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	2045500000	8151100000
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	2045500000	8151100000
17	Other comprehensive income net of taxes	0	0
18	Total Comprehensive Income for the period	2045500000	8151100000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	0	0
	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	0	0
	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	341800000	341800000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		49678200000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	5.98	23.85
	Diluted earnings (loss) per share from continuing operations	5.98	23.85
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	5.98	23.85
	Diluted earnings (loss) per share from continuing and discontinued operations	5.98	23.85
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	24594700000
	Capital work-in-progress	403500000
	Investment property	0
	Goodwill	7000000
	Other intangible assets	9100000
	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	15000000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	457100000
	Total non-current financial assets	472100000
	Deferred tax assets (net)	0
	Other non-current assets	864800000
	Total non-current assets	26351200000
2	Current assets
	Inventories	18685200000
	Current financial asset
	Current investments	2626100000
	Trade receivables, current	5861500000
	Cash and cash equivalents	1145400000
	Bank balance other than cash and cash equivalents	2036400000
	Loans, current	0
	Other current financial assets	101300000
	Total current financial assets	11770700000
	Current tax assets (net)	0
	Other current assets	2808100000
	Total current assets	33264000000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	59615200000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	341800000
	Other equity	49678200000
	Total equity attributable to owners of parent	50020000000
	Non controlling interest	0
	Total equity	50020000000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	538300000
	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	538300000
	Provisions, non-current	0
	Deferred tax liabilities (net)	1289900000
	Deferred government grants, Non-current	0
	Other non-current liabilities	15000000
	Total non-current liabilities	1843200000
	Current liabilities
	Current financial liabilities
	Borrowings, current	4121300000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	125900000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	2054800000
	Total Trade payable	2180700000
	Other current financial liabilities	900000
	Total current financial liabilities	6302900000
	Other current liabilities	1337400000
	Provisions, current	0
	Current tax liabilities (Net)	111700000
	Deferred government grants, Current	0
	Total current liabilities	7752000000
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	9595200000
	Total equity and liabilites	59615200000
	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	TEXTILE	14265000000	51846700000
2	SUGAR	3175500000	11146700000
3	OTHERS	249900000	888200000
4	UNALLOCATED	0	0
5	OTHER INCOME	0	0
	Total Segment Revenue	17690400000	63881600000
	Less: Inter segment revenue	600000	600000
	Revenue from operations	17689800000	63878800000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	TEXTILE	2409200000	9799100000
2	SUGAR	394100000	564800000
3	OTHERS	2600000	17800000
4	UNALLOCATED	0	0
5	OTHER INCOME	111700000	743800000
	Total Profit before tax	2917600000	11125500000
	i. Finance cost	110300000	110300000
	ii. Other Unallocable Expenditure net off Unallocable income	0	0
	Profit before tax	2807300000	10627800000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	TEXTILE	41983400000	41983400000
2	SUGAR	17246400000	17246400000
3	OTHERS	377100000	377100000
4	UNALLOCATED	8300000	8300000
5	OTHER INCOME	0	0
	Total Segment Asset	59615200000	59615200000
	Un-allocable Assets	0	0
	Net Segment Asset	59615200000	59615200000
4	Segment Liabilities
	Segment Liabilities
1	TEXTILE	3425200000	3425200000
2	SUGAR	5270700000	5270700000
3	OTHERS	218800000	218800000
4	UNALLOCATED	680500000	680500000
5	OTHER INCOME	0	0
	Total Segment Liabilities	9595200000	9595200000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	9595200000	9595200000
	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
	Total Amount of items that will not be reclassified to profit and loss
2	Income tax relating to items that will not be reclassified to profit or loss	0	0
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	0	0
5	Total Other comprehensive income	0	0

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			10627800000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			497700000
	Adjustments for decrease (increase) in inventories			367300000
	Adjustments for decrease (increase) in trade receivables, current			847500000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			637900000
	Adjustments for decrease (increase) in other non-current assets			382200000
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-6400000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			1030900000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			386000000
	Adjustments for increase (decrease) in other non-current liabilities			-3500000
	Adjustments for depreciation and amortisation expense			2078700000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			4200000
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-500000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			177600000
	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			-268100000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			5776300000
	Net cash flows from (used in) operations			16404100000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			2390900000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			14013200000
	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			77500000
	Purchase of property, plant and equipment			1686900000
	Proceeds from sales of investment property			-2087500000
	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			175900000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-979300000
	Net cash flows from (used in) investing activities	-4500300000
	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			-4509300000
	Repayments of borrowings			2418400000
	Payments of lease liabilities			0
	Dividends paid			1709000000
	Interest paid			482100000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-9118800000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			394100000
	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			394100000
	Cash and cash equivalents cash flow statement at beginning of period			751300000
	Cash and cash equivalents cash flow statement at end of period			1145400000