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	Consolidated
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	Electronic Manufacturing Service
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

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	Consolidated	Consolidated
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	9844830000	27217520000
	Other income	204680000	1069630000
	Total income	10049510000	28287150000
2	Expenses
(a)	Cost of materials consumed	6375550000	19116260000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	310950000	-119160000
(d)	Employee benefit expense	466230000	1780670000
(e)	Finance costs	294590000	1012980000
(f)	Depreciation, depletion and amortisation expense	169360000	447400000
(f)	Other Expenses
1	Other Expenses	1013510000	2332760000
	Total other expenses	1013510000	2332760000
	Total expenses	8630190000	24570910000
3	Total profit before exceptional items and tax	1419320000	3716240000
4	Exceptional items	0	0
5	Total profit before tax	1419320000	3716240000
6	Tax expense
7	Current tax	215970000	741110000
8	Deferred tax	41330000	40800000
9	Total tax expenses	257300000	781910000
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	1162020000	2934330000
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	1162020000	2934330000
17	Other comprehensive income net of taxes	6660000	9780000
18	Total Comprehensive Income for the period	1168680000	2944110000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	1168170000	2941640000
	Total profit or loss, attributable to non-controlling interests	510000	510000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	0	0
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
21	Details of equity share capital
	Paid-up equity share capital	64084305000000	64084305000000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		27761760000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	18.12	45.82
	Diluted earnings (loss) per share from continuing operations	17.99	45.4
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	18.12	45.82
	Diluted earnings (loss) per share from continuing and discontinued operations	17.99	45.4
24	Debt equity ratio	0.0031	0.0031
25	Debt service coverage ratio	0.0639	0.0511
26	Interest service coverage ratio	0.0639	0.0511
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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	5044940000
	Capital work-in-progress	3002240000
	Investment property	0
	Goodwill	141380000
	Other intangible assets	1328560000
	Intangible assets under development	911150000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	1323840000
	Trade receivables, non-current	0
	Loans, non-current	131680000
	Other non-current financial assets	1934770000
	Total non-current financial assets	3390290000
	Deferred tax assets (net)	0
	Other non-current assets	5761180000
	Total non-current assets	19579740000
2	Current assets
	Inventories	8144230000
	Current financial asset
	Current investments	0
	Trade receivables, current	5745800000
	Cash and cash equivalents	474220000
	Bank balance other than cash and cash equivalents	10088840000
	Loans, current	48490000
	Other current financial assets	237670000
	Total current financial assets	16595020000
	Current tax assets (net)	0
	Other current assets	2093180000
	Total current assets	26832430000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	46412170000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	640840000
	Other equity	27761760000
	Total equity attributable to owners of parent	28402600000
	Non controlling interest	39720000
	Total equity	28442320000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	674800000
	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	243180000
	Total non-current financial liabilities	917980000
	Provisions, non-current	100810000
	Deferred tax liabilities (net)	129950000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	1148740000
	Current liabilities
	Current financial liabilities
	Borrowings, current	8080030000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	108440000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	6720750000
	Total Trade payable	6829190000
	Other current financial liabilities	822600000
	Total current financial liabilities	15731820000
	Other current liabilities	1025760000
	Provisions, current	25190000
	Current tax liabilities (Net)	38340000
	Deferred government grants, Current	0
	Total current liabilities	16821110000
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	17969850000
	Total equity and liabilites	46412170000
	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		Consolidated	Consolidated
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	Consolidated	Consolidated
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Re-measurement gains/ (losses) on defined benefit plans	570000	6470000
2	Exchange differences in translating financial statements of foreign operations	6230000	4940000
	Total Amount of items that will not be reclassified to profit and loss	6800000	11410000
2	Income tax relating to items that will not be reclassified to profit or loss	140000	1630000
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	6660000	9780000

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			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			3716240000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			1012980000
	Adjustments for decrease (increase) in inventories			-2660990000
	Adjustments for decrease (increase) in trade receivables, current			-2190080000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-4112670000
	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			4390310000
	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			447400000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			193510000
	Adjustments for provisions, non-current			51600000
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			29440000
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			957230000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-99320000
	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)			-3895050000
	Net cash flows from (used in) operations			-178810000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			644350000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-823160000
	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			9487470000
	Proceeds from sales of investment property			4989930000
	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			0
	Interest received			957230000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-6280000
	Net cash flows from (used in) investing activities	-3546590000
	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			26710000
	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			5694160000
	Repayments of borrowings			0
	Payments of lease liabilities			0
	Dividends paid			0
	Interest paid			1012980000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-58030000
	Net cash flows from (used in) financing activities			4649860000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			280110000
	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			280110000
	Cash and cash equivalents cash flow statement at beginning of period			194110000
	Cash and cash equivalents cash flow statement at end of period			474220000