Integrated Filing — IndAS

General information about company
Scrip Code	532732
NSE Symbol	KKCL
MSEI Symbol	NA
ISIN	INE401H01017
Name of company	KEWAL KIRAN CLOTHING 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	12-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	23-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	READYMADE GARMENTS
Start date and time of board meeting	12-May-2025   16:00:00
End date and time of board meeting	12-May-2025   19:00:00
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	Not applicable
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	2025-01-20
Indicate Company website link for updated RPT policy of the Company	https://www.kewalkiran.com/investors.php#Policies
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
No Default

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	2341900000	8403500000
	Other income	25200000	490400000
	Total income	2367100000	8893900000
2	Expenses
(a)	Cost of materials consumed	1401600000	4704600000
(b)	Purchases of stock-in-trade	114700000	444600000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-333600000	-984500000
(d)	Employee benefit expense	280200000	1082100000
(e)	Finance costs	32700000	94000000
(f)	Depreciation, depletion and amortisation expense	41000000	132900000
(f)	Other Expenses
1	Manufacturing and operating expenses	260400000	770400000
2	Administrative and other expenses	93600000	361900000
3	Selling and distribution expenses	102300000	427500000
	Total other expenses	456300000	1559800000
	Total expenses	1992900000	7033500000
3	Total profit before exceptional items and tax	374200000	1860400000
4	Exceptional items	0	0
5	Total profit before tax	374200000	1860400000
6	Tax expense
7	Current tax	106200000	411200000
8	Deferred tax	-11600000	40600000
9	Total tax expenses	94600000	451800000
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	279600000	1408600000
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	279600000	1408600000
17	Other comprehensive income net of taxes	-6400000	-2900000
18	Total Comprehensive Income for the period	273200000	1405700000
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	616300000	616300000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		7555500000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	4.54	22.86
	Diluted earnings (loss) per share from continuing operations	4.54	22.86
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	4.54	22.86
	Diluted earnings (loss) per share from continuing and discontinued operations	4.54	22.86
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	1489200000
	Capital work-in-progress	3400000
	Investment property	12000000
	Goodwill	0
	Other intangible assets	2400000
	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	2823900000
	Trade receivables, non-current	0
	Loans, non-current	12300000
	Other non-current financial assets	496500000
	Total non-current financial assets	3332700000
	Deferred tax assets (net)	0
	Other non-current assets	14500000
	Total non-current assets	4854200000
2	Current assets
	Inventories	1721200000
	Current financial asset
	Current investments	1464200000
	Trade receivables, current	2339800000
	Cash and cash equivalents	1171900000
	Bank balance other than cash and cash equivalents	8200000
	Loans, current	1800000
	Other current financial assets	14000000
	Total current financial assets	4999900000
	Current tax assets (net)	0
	Other current assets	359000000
	Total current assets	7080100000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	11934300000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	616300000
	Other equity	7555500000
	Total equity attributable to owners of parent	8171800000
	Non controlling interest
	Total equity	8171800000
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	675300000
	Total non-current financial liabilities	675300000
	Provisions, non-current	700000
	Deferred tax liabilities (net)	82500000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	758500000
	Current liabilities
	Current financial liabilities
	Borrowings, current	1011100000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	4700000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	817200000
	Total Trade payable	821900000
	Other current financial liabilities	574300000
	Total current financial liabilities	2407300000
	Other current liabilities	365000000
	Provisions, current	223700000
	Current tax liabilities (Net)	8000000
	Deferred government grants, Current	0
	Total current liabilities	3004000000
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	3762500000
	Total equity and liabilites	11934300000
	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	Remeasurement [gain / (loss)] of net defined benefit liability	-1700000	-6700000
2	Effect [gain / (loss)] of measuring equity instruments at fair value through OCI	-6000000	2500000
	Total Amount of items that will not be reclassified to profit and loss	-7700000	-4200000
2	Income tax relating to items that will not be reclassified to profit or loss	-1300000	-1300000
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	-6400000	-2900000

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			1860400000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			92700000
	Adjustments for decrease (increase) in inventories			-901100000
	Adjustments for decrease (increase) in trade receivables, current			-414800000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			0
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			-388500000
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			367200000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			132900000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			5000000
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-100000
	Adjustments for dividend income			0
	Adjustments for interest income			0
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-39600000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-5200000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-36600000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-1188100000
	Net cash flows from (used in) operations			672300000
	Dividends received			-1600000
	Interest paid			0
	Interest received			-41400000
	Income taxes paid (refund)			344300000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			285000000
	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			1165200000
	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			130000000
	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			8100000
	Purchase of property, plant and equipment			166800000
	Proceeds from sales of investment property			343600000
	Purchase of investment property			800000
	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			710000000
	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			1200000
	Interest received			37000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-341400000
	Net cash flows from (used in) investing activities	-2124300000
	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			0
	Repayments of borrowings			0
	Payments of lease liabilities			74100000
	Dividends paid			0
	Interest paid			65100000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-139200000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-1978500000
	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			-1978500000
	Cash and cash equivalents cash flow statement at beginning of period			2139400000
	Cash and cash equivalents cash flow statement at end of period			160900000