Integrated Filing — IndAS

General information about company
Scrip Code	539686
NSE Symbol	KPEL
MSEI Symbol	NOTLISTED
ISIN	INE127T01021
Name of company	K.P. Energy 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	09-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   10:00:00
End date and time of board meeting	14-May-2025   10:40:00
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	2025-03-07
Indicate Company website link for updated RPT policy of the Company	https://kpenergy.in/Code-and-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?	Yes
No. of times funds raised during the quarter	1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No
Not Applicable for the Quarter ended March 31, 2025, as there was no default on loan and debt securities.

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	4005004000	9262745000
	Other income	74517000	170423000
	Total income	4079521000	9433168000
2	Expenses
(a)	Cost of materials consumed	2970053000	6548623000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	0
(d)	Employee benefit expense	111039000	328013000
(e)	Finance costs	86845000	287898000
(f)	Depreciation, depletion and amortisation expense	45908000	124639000
(f)	Other Expenses
1	Other expenses	218943000	643110000
	Total other expenses	218943000	643110000
	Total expenses	3432788000	7932283000
3	Total profit before exceptional items and tax	646733000	1500885000
4	Exceptional items	0	0
5	Total profit before tax	646733000	1500885000
6	Tax expense
7	Current tax	130330000	272009000
8	Deferred tax	50389000	108127000
9	Total tax expenses	180719000	380136000
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	466014000	1120749000
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	466014000	1120749000
17	Other comprehensive income net of taxes	-2068000	-2068000
18	Total Comprehensive Income for the period	463946000	1118681000
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	333450000	333450000
	Face value of equity share capital	5	5
27	Details of debt securities
22	Reserves excluding revaluation reserve		2651616000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	6.99	16.81
	Diluted earnings (loss) per share from continuing operations	6.94	16.76
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	6.99	16.81
	Diluted earnings (loss) per share from continuing and discontinued operations	6.94	16.76
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	4172932000
	Capital work-in-progress
	Investment property
	Goodwill	0
	Other intangible assets	0
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	173328000
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	20005000
	Total non-current financial assets	193333000
	Deferred tax assets (net)
	Other non-current assets	23168000
	Total non-current assets	4389433000
2	Current assets
	Inventories	2148652000
	Current financial asset
	Current investments	1000
	Trade receivables, current	3261057000
	Cash and cash equivalents	14200000
	Bank balance other than cash and cash equivalents	429371000
	Loans, current	5205000
	Other current financial assets	114424000
	Total current financial assets	3824258000
	Current tax assets (net)
	Other current assets	1254266000
	Total current assets	7227176000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	11616609000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	333450000
	Other equity	2722562000
	Total equity attributable to owners of parent	3056012000
	Non controlling interest
	Total equity	3056012000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	1850048000
	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	312702000
	Total non-current financial liabilities	2162750000
	Provisions, non-current	1954000
	Deferred tax liabilities (net)	307699000
	Deferred government grants, Non-current
	Other non-current liabilities	809789000
	Total non-current liabilities	3282192000
	Current liabilities
	Current financial liabilities
	Borrowings, current	423136000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	533048000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	2735698000
	Total Trade payable	3268746000
	Other current financial liabilities	1122456000
	Total current financial liabilities	4814338000
	Other current liabilities	121761000
	Provisions, current	172512000
	Current tax liabilities (Net)	169794000
	Deferred government grants, Current
	Total current liabilities	5278405000
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	8560597000
	Total equity and liabilites	11616609000
	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	Infrastructure Development	3940271000	9033506000
2	Sale of Power	64733000	229239000
	Total Segment Revenue	4005004000	9262745000
	Less: Inter segment revenue
	Revenue from operations	4005004000	9262745000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Infrastructure Development	721189000	1716742000
2	Sale of Power	12389000	72041000
	Total Profit before tax	733578000	1788783000
	i. Finance cost	86845000	86845000
	ii. Other Unallocable Expenditure net off Unallocable income
	Profit before tax	646733000	1500885000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Infrastructure Development	8297326000	8297326000
2	Sale of Power	3319283000	3319283000
	Total Segment Asset	11616609000	11616609000
	Un-allocable Assets	0	0
	Net Segment Asset	11616609000	11616609000
4	Segment Liabilities
	Segment Liabilities
1	Infrastructure Development	6884379000	6884379000
2	Sale of Power	1676218000	1676218000
	Total Segment Liabilities	8560597000	8560597000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	8560597000	8560597000
	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
	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	2068000	2068000
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	-2068000	-2068000

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			1500885000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			28314000
	Adjustments for decrease (increase) in inventories			-1084274000
	Adjustments for decrease (increase) in trade receivables, current			-706117000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-1133971000
	Adjustments for decrease (increase) in other non-current assets			90050000
	Adjustments for other financial assets, non-current			-10560000
	Adjustments for other financial assets, current			-51778000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			1545183000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-12231000
	Adjustments for increase (decrease) in other non-current liabilities			783062000
	Adjustments for depreciation and amortisation expense			124639000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-216865000
	Adjustments for provisions, non-current			-4530000
	Adjustments for other financial liabilities, current			579986000
	Adjustments for other financial liabilities, non-current			91388000
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			0
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-302000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-276000
	Other adjustments to reconcile profit (loss)			-2067000
	Other adjustments for non-cash items			88631000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			108282000
	Net cash flows from (used in) operations			1609167000
	Dividends received			-4000
	Interest paid			-235092000
	Interest received			-24343000
	Income taxes paid (refund)			182753000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			1637159000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			99000
	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			138268000
	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			0
	Purchase of property, plant and equipment			2645856000
	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			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			4000
	Interest received			24343000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-2483142000
	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			70946000
	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			1472575000
	Repayments of borrowings			151170000
	Payments of lease liabilities			60698000
	Dividends paid			40014000
	Interest paid			235092000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			1056547000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			210564000
	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			210564000
	Cash and cash equivalents cash flow statement at beginning of period			233007000
	Cash and cash equivalents cash flow statement at end of period			443571000

Signatory Details
Name of signatory	Shabana Virender Bajari
Designation of person	Chief Financial Officer
Place	Surat
Date	14-May-2025