Integrated Filing — IndAS

General information about company
Scrip Code	543664
NSE Symbol	KAYNES
MSEI Symbol	NOTLISTED
ISIN	INE918Z01012
Name of company	KAYNES TECHNOLOGY INDIA 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	15-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	08-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	Single segment
Description of single segment	Electronics Manufacturing Services
Start date and time of board meeting	15-May-2025   14:30:00
End date and time of board meeting	15-May-2025   19:30:00
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	2025-03-29
Indicate Company website link for updated RPT policy of the Company	https://www.kaynestechnology.co.in/doc/Codes-and-Policies/Policy%20on%20Related%20Party%20Transaction%2029.03.2025.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?	Yes
No. of times funds raised during the quarter	2
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	7365460000	19154430000
	Other income	260930000	1365220000
	Total income	7626390000	20519650000
2	Expenses
(a)	Cost of materials consumed	5398110000	13957980000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	259990000	15000000
(d)	Employee benefit expense	299670000	1129670000
(e)	Finance costs	249490000	877330000
(f)	Depreciation, depletion and amortisation expense	72440000	267780000
(f)	Other Expenses
1	Other Expenses	570540000	1518410000
	Total other expenses	570540000	1518410000
	Total expenses	6850240000	17766170000
3	Total profit before exceptional items and tax	776150000	2753480000
4	Exceptional items	0	0
5	Total profit before tax	776150000	2753480000
6	Tax expense
7	Current tax	160000000	649460000
8	Deferred tax	12060000	4970000
9	Total tax expenses	172060000	654430000
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	604090000	2099050000
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	604090000	2099050000
17	Other comprehensive income net of taxes	2120000	6780000
18	Total Comprehensive Income for the period	606210000	2105830000
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	640840000	640840000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		25785050000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	9.5	32.81
	Diluted earnings (loss) per share from continuing operations	9.45	32.51
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	9.5	32.81
	Diluted earnings (loss) per share from continuing and discontinued operations	9.45	32.51
24	Debt equity ratio	0.2325	0.2325
25	Debt service coverage ratio	0.0421	0.0433
26	Interest service coverage ratio	0.0442	0.0444
27	Disclosure of notes on financial results

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio	Company is

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	2026370000
	Capital work-in-progress	266100000
	Investment property	227150000
	Goodwill	0
	Other intangible assets	119870000
	Intangible assets under development	482250000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	2936610000
	Trade receivables, non-current	0
	Loans, non-current	102300000
	Other non-current financial assets	0
	Total non-current financial assets	3038910000
	Deferred tax assets (net)	0
	Other non-current assets	1348960000
	Total non-current assets	7509610000
2	Current assets
	Inventories	6158620000
	Current financial asset
	Current investments	0
	Trade receivables, current	4969960000
	Cash and cash equivalents	143630000
	Bank balance other than cash and cash equivalents	9985700000
	Loans, current	90130000
	Other current financial assets	512920000
	Total current financial assets	15702340000
	Current tax assets (net)	0
	Other current assets	9515370000
	Total current assets	31376330000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	38885940000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	640840000
	Other equity	25785050000
	Total equity attributable to owners of parent	26425890000
	Non controlling interest
	Total equity	26425890000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	84330000
	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	84330000
	Provisions, non-current	65350000
	Deferred tax liabilities (net)	85540000
	Deferred government grants, Non-current	0
	Other non-current liabilities	100830000
	Total non-current liabilities	336050000
	Current liabilities
	Current financial liabilities
	Borrowings, current	6055030000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	22370000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	5033080000
	Total Trade payable	5055450000
	Other current financial liabilities	478930000
	Total current financial liabilities	11589410000
	Other current liabilities	458240000
	Provisions, current	17080000
	Current tax liabilities (Net)	59270000
	Deferred government grants, Current	0
	Total current liabilities	12124000000
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	12460050000
	Total equity and liabilites	38885940000
	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 gains/losses on defined benefit plans	2830000	9060000
	Total Amount of items that will not be reclassified to profit and loss	2830000	9060000
2	Income tax relating to items that will not be reclassified to profit or loss	710000	2280000
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	2120000	6780000

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			2753480000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			877330000
	Adjustments for decrease (increase) in inventories			-1432390000
	Adjustments for decrease (increase) in trade receivables, current			-3858590000
	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			-83580000
	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			13930000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			267780000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			150000000
	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			953300000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-94980000
	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			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-5113800000
	Net cash flows from (used in) operations			-2360320000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			480190000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-2840510000
	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			0
	Purchase of property, plant and equipment			7963080000
	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			3788990000
	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			953300000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-3220790000
	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			22940000
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			58030000
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			3525060000
	Repayments of borrowings			26830000
	Payments of lease liabilities			0
	Dividends paid			0
	Interest paid			877330000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			2585810000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-3475490000
	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			-3475490000
	Cash and cash equivalents cash flow statement at beginning of period			128150000
	Cash and cash equivalents cash flow statement at end of period			-3347340000

Signatory Details
Name of signatory	JAIRAM PARAVASTU SAMPATH
Designation of person	Chief Financial Officer
Place	Mysore
Date	15-May-2025