Integrated Filing — IndAS

General information about company
Scrip Code	523385
NSE Symbol	NILKAMAL
MSEI Symbol	NOTLISTED
ISIN	INE310A01015
Name of company	NILKAMAL 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	14-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	07-May-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	Multi segment
Description of single segment
Start date and time of board meeting	14-May-2025   17:00:00
End date and time of board meeting	14-May-2025   19:10:00
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	No
(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.	No
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	2022-11-10
Indicate Company website link for updated RPT policy of the Company	https://nilkamal.com/wp-content/uploads/2024/06/Policy-On-Materiality-of-and-Dealing-With-Related-Party-Transactions-1.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

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	8765876000	32393179000
	Other income	66240000	145406000
	Total income	8832116000	32538585000
2	Expenses
(a)	Cost of materials consumed	3718347000	13830165000
(b)	Purchases of stock-in-trade	1337456000	5079625000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-23456000	-454962000
(d)	Employee benefit expense	700617000	2702725000
(e)	Finance costs	112570000	407652000
(f)	Depreciation, depletion and amortisation expense	308972000	1192330000
(f)	Other Expenses
1	Other Expenses	2221882000	8571521000
	Total other expenses	2221882000	8571521000
	Total expenses	8376388000	31329056000
3	Total profit before exceptional items and tax	455728000	1209529000
4	Exceptional items	0	0
5	Total profit before tax	455728000	1209529000
6	Tax expense
7	Current tax	112521000	303021000
8	Deferred tax	-4438000	-6200000
9	Total tax expenses	108083000	296821000
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	347645000	912708000
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	347645000	912708000
17	Other comprehensive income net of taxes	-8493000	-7649000
18	Total Comprehensive Income for the period	339152000	905059000
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	149225000	149225000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		0
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	23.3	61.16
	Diluted earnings (loss) per share from continuing operations	23.3	61.16
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	23.3	61.16
	Diluted earnings (loss) per share from continuing and discontinued operations	23.3	61.16
24	Debt equity ratio	0.0027	0.0027
25	Debt service coverage ratio	0.0836	0.0406
26	Interest service coverage ratio	0.1095	0.098
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	9241490000
	Capital work-in-progress	748297000
	Investment property	0
	Goodwill	67560000
	Other intangible assets	791000
	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	37630000
	Trade receivables, non-current	0
	Loans, non-current	36761000
	Other non-current financial assets	343895000
	Total non-current financial assets	418286000
	Deferred tax assets (net)	0
	Other non-current assets	408432000
	Total non-current assets	10884856000
2	Current assets
	Inventories	6739760000
	Current financial asset
	Current investments	0
	Trade receivables, current	4511732000
	Cash and cash equivalents	1052255000
	Bank balance other than cash and cash equivalents	5140000
	Loans, current	0
	Other current financial assets	436762000
	Total current financial assets	6005889000
	Current tax assets (net)	21386000
	Other current assets	683881000
	Total current assets	13450916000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	24335772000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	149225000
	Other equity	13755560000
	Total equity attributable to owners of parent	13904785000
	Non controlling interest
	Total equity	13904785000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	2065014000
	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	1397726000
	Total Trade payable	1397726000
	Other non-current financial liabilities	731181000
	Total non-current financial liabilities	4193921000
	Provisions, non-current	65846000
	Deferred tax liabilities (net)	135696000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	4395463000
	Current liabilities
	Current financial liabilities
	Borrowings, current	1659945000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	191112000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	2739942000
	Total Trade payable	2931054000
	Other current financial liabilities	503536000
	Total current financial liabilities	5094535000
	Other current liabilities	751019000
	Provisions, current	162901000
	Current tax liabilities (Net)	27069000
	Deferred government grants, Current	0
	Total current liabilities	6035524000
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	10430987000
	Total equity and liabilites	24335772000
	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)
1	Business to Business	7950686000	28884131000
2	Retail and Ecommerce	815190000	3509048000
	Total Segment Revenue	8765876000	32393179000
	Less: Inter segment revenue	0	0
	Revenue from operations	8765876000	32393179000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Business to Business	683014000	2048878000
2	Retail and Ecommerce	-121873000	-345001000
	Total Profit before tax	561141000	1703877000
	i. Finance cost	112570000	112570000
	ii. Other Unallocable Expenditure net off Unallocable income	-7157000	-7157000
	Profit before tax	455728000	1209529000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Business to Business	0	0
2	Retail and Ecommerce	0	0
	Total Segment Asset	0	0
	Un-allocable Assets	0	0
	Net Segment Asset	0	0
4	Segment Liabilities
	Segment Liabilities
1	Business to Business	0	0
2	Retail and Ecommerce	0	0
	Total Segment Liabilities	0	0
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	0	0
	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 of Defined liability/(asset)	3182000	3182000
	Total Amount of items that will not be reclassified to profit and loss	3182000	3182000
2	Income tax relating to items that will not be reclassified to profit or loss	801000	801000
3	Amount of items that will be reclassified to profit and loss
1	Effective Portion of cashflow Hedge reserve	-14532000	-13404000
	Total Amount of items that will be reclassified to profit and loss	-14532000	-13404000
4	Income tax relating to items that will be reclassified to profit or loss	-3658000	-3374000
5	Total Other comprehensive income	-8493000	-7649000

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			1209529000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			407652000
	Adjustments for decrease (increase) in inventories			-911572000
	Adjustments for decrease (increase) in trade receivables, current			-11933000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-226853000
	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			822658000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			344286000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			1192330000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	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			-2684000
	Adjustments for dividend income			51497000
	Adjustments for interest income			77057000
	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			0
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			18953000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			1504283000
	Net cash flows from (used in) operations			2713812000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			294522000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			2419290000
	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			25445000
	Purchase of property, plant and equipment			2763920000
	Proceeds from sales of investment property			323656000
	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			51497000
	Interest received			56909000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-2306413000
	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			-500000000
	Proceeds from borrowings			2050944000
	Repayments of borrowings			298600000
	Payments of lease liabilities			485216000
	Dividends paid			298451000
	Interest paid			131788000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			336889000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			449766000
	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			449766000
	Cash and cash equivalents cash flow statement at beginning of period			602489000
	Cash and cash equivalents cash flow statement at end of period			1052255000