Integrated Filing — IndAS

General information about company
Scrip Code	500233
NSE Symbol	KAJARIACER
MSEI Symbol	NOTLISTED
ISIN	INE217B01036
Name of company	KAJARIA CERAMICS 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	06-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	25-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	MANUFACTURING OF CERAMIC AND VITRIFIED TILES
Start date and time of board meeting	06-May-2025   12:30:00
End date and time of board meeting	06-May-2025   13:55:00
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	2022-05-17
Indicate Company website link for updated RPT policy of the Company	https://www.kajariaceramics.com/pdf/RelatedPartyTransactionPolicy.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?	Yes

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	11049300000	42188200000
	Other income	174000000	678500000
	Total income	11223300000	42866700000
2	Expenses
(a)	Cost of materials consumed	1682700000	6887800000
(b)	Purchases of stock-in-trade	4410600000	16124700000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	112000000	-211200000
(d)	Employee benefit expense	1026500000	4123000000
(e)	Finance costs	16400000	88800000
(f)	Depreciation, depletion and amortisation expense	289000000	1172200000
(f)	Other Expenses
1	POWER AND FUEL	1546700000	6136300000
2	OTHER EXPENSES	1308200000	4228800000
	Total other expenses	2854900000	10365100000
	Total expenses	10392100000	38550400000
3	Total profit before exceptional items and tax	831200000	4316300000
4	Exceptional items	-1123800000	-1123800000
5	Total profit before tax	-292600000	3192500000
6	Tax expense
7	Current tax	281100000	1173600000
8	Deferred tax	-24900000	-22500000
9	Total tax expenses	256200000	1151100000
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	-548800000	2041400000
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	-548800000	2041400000
17	Other comprehensive income net of taxes	4400000	6600000
18	Total Comprehensive Income for the period	-544400000	2048000000
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	159300000	159300000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		25916700000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	-3.45	12.82
	Diluted earnings (loss) per share from continuing operations	-3.44	12.81
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	-3.45	12.82
	Diluted earnings (loss) per share from continuing and discontinued operations	-3.44	12.81
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1tThe above standalone financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 6 May 2025 and the statutory auditors have expressed an unmodified audit opinion on these results. tttttttt n2tThe above results have been prepared in accordance with the Indian Accounting Standards Ind AS as notified under the Companies Indian Accounting Standards Rules 2015 as amended specified under section 133 of the Companies Act 2013. tttttttt n3tThe Company decided to discontinue the operations of Kajaria Plywood Private Limited KPPL a wholly owned subsidiary of the Company due to lack of strategic fit and continued losses. Accordingly the Company has fully impaired its investment and loan to KPPL amounting to Rs 112.38 crores and which has been disclosed under exceptional item.tttttttt n4tThe Board of Directors have recommended a final dividend of Rs 4 per equity share of face value of Re 1 each for the financial year ended 31 March 2025 subject to the approval of the shareholders in the ensuing Annual General Meeting. During the year, the Company has paid Interim Dividend of Rs 5 per equity share aggregating to Rs 79.63 crores thereby making the total dividend of Rs 9 per share (previous year Rs 12 per share aggregating to Rs 143.34 crores. tttttttt n5tThe Company's business falls within a single business segment in terms of the Indian Accounting Standards 108 Operating Segments and hence no additional disclosures are being furnished.tttttttt n6tFigures for the quarter ended 31 March 2025 and 31 March 2024 are the balancing figures between audited figures for the full financial year and the reviewed year to date figures upto the third quarter of the respective financial years. ttttttt n7tFigures of previous period year have been regrouped rearranged wherever necessary. The impact of the same is not material to the users of the 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	10362300000
	Capital work-in-progress	972600000
	Investment property	0
	Goodwill	0
	Other intangible assets	4900000
	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	1810100000
	Trade receivables, non-current	0
	Loans, non-current	3444600000
	Other non-current financial assets	428200000
	Total non-current financial assets	5682900000
	Deferred tax assets (net)	0
	Other non-current assets	1020600000
	Total non-current assets	18043300000
2	Current assets
	Inventories	3698500000
	Current financial asset
	Current investments	0
	Trade receivables, current	5024800000
	Cash and cash equivalents	49100000
	Bank balance other than cash and cash equivalents	5639900000
	Loans, current	38700000
	Other current financial assets	36300000
	Total current financial assets	10788800000
	Current tax assets (net)	0
	Other current assets	192400000
	Total current assets	14679700000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	32723000000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	159300000
	Other equity	25916700000
	Total equity attributable to owners of parent	26076000000
	Non controlling interest
	Total equity	26076000000
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	698100000
	Total non-current financial liabilities	698100000
	Provisions, non-current	0
	Deferred tax liabilities (net)	748100000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	1446200000
	Current liabilities
	Current financial liabilities
	Borrowings, current	29500000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	459000000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	2587000000
	Total Trade payable	3046000000
	Other current financial liabilities	1211100000
	Total current financial liabilities	4286600000
	Other current liabilities	626600000
	Provisions, current	277800000
	Current tax liabilities (Net)	9800000
	Deferred government grants, Current	0
	Total current liabilities	5200800000
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	6647000000
	Total equity and liabilites	32723000000
	Disclosure of notes on assets and liabilities	Textual Information(1)

Text Block
Textual Information(1)	SEE ACCOMPANYING NOTES TO THE STANDALONE FINANCIAL RESULTS

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	RE-MEASUREMENT OF DEFINED BENEFIT PLANS	5800000	8800000
	Total Amount of items that will not be reclassified to profit and loss	5800000	8800000
2	Income tax relating to items that will not be reclassified to profit or loss	1400000	2200000
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	4400000	6600000

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			3192500000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			88800000
	Adjustments for decrease (increase) in inventories			-65800000
	Adjustments for decrease (increase) in trade receivables, current			74900000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-85200000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			0
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			323700000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			1172200000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			26600000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	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			644100000
	Adjustments for share-based payments			61000000
	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)			333900000
	Other adjustments for non-cash items			1123800000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			2409800000
	Net cash flows from (used in) operations			5602300000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			1057200000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			4545100000
	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			227400000
	Purchase of property, plant and equipment			1296000000
	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			1636900000
	Cash receipts from repayment of advances and loans made to other parties			659500000
	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			640700000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-1867300000
	Net cash flows from (used in) investing activities	-3272600000
	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			13700000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			28200000
	Payments of lease liabilities			275700000
	Dividends paid			1751900000
	Interest paid			48400000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-2090500000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-818000000
	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			-818000000
	Cash and cash equivalents cash flow statement at beginning of period			867100000
	Cash and cash equivalents cash flow statement at end of period			49100000