Integrated Filing — IndAS

General information about company
Scrip Code	539450
NSE Symbol	SHK
MSEI Symbol	NOTLISTED
ISIN	INE500L01026
Name of company	S H Kelkar and Company 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	16-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	12-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	Multi segment
Description of single segment
Start date and time of board meeting	16-May-2025   17:47:00
End date and time of board meeting	16-May-2025   18:27:00
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	5673800000	21234000000
	Other income	16600000	238500000
	Total income	5690400000	21472500000
2	Expenses
(a)	Cost of materials consumed	3002900000	13079000000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	301100000	-1120300000
(d)	Employee benefit expense	755600000	2899100000
(e)	Finance costs	128900000	494200000
(f)	Depreciation, depletion and amortisation expense	246800000	947000000
(f)	Other Expenses
1	Other Expenses	879900000	3406100000
	Total other expenses	879900000	3406100000
	Total expenses	5315200000	19705100000
3	Total profit before exceptional items and tax	375200000	1767400000
4	Exceptional items	593200000	-605500000
5	Total profit before tax	968400000	1161900000
6	Tax expense
7	Current tax	93600000	512500000
8	Deferred tax	-148600000	-105200000
9	Total tax expenses	-55000000	407300000
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	1023400000	754600000
12	Profit (loss) from discontinued operations before tax	0	-10700000
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	-10700000
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	1700000	-13800000
16	Total profit (loss) for period	1025100000	730100000
17	Other comprehensive income net of taxes	46700000	-37700000
18	Total Comprehensive Income for the period	1071800000	692400000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	1025200000	732400000
	Total profit or loss, attributable to non-controlling interests	-100000	-100000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	1071900000	694800000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-100000	-2400000
21	Details of equity share capital
	Paid-up equity share capital	1384200000	1384200000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		11335400000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	7.41	5.37
	Diluted earnings (loss) per share from continuing operations	7.41	5.37
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	0	-0.06
	Diluted earnings (loss) per share from discontinued operations	0	-0.06
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	7.41	5.31
	Diluted earnings (loss) per share from continuing and discontinued operations	7.41	5.31
24	Debt equity ratio	0	0
25	Debt service coverage ratio	0	0
26	Interest service coverage ratio	0	0
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	4604000000
	Capital work-in-progress	385200000
	Investment property	5500000
	Goodwill	3109000000
	Other intangible assets	1807200000
	Intangible assets under development	75300000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	111600000
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	157600000
	Total non-current financial assets	157600000
	Deferred tax assets (net)	250900000
	Other non-current assets	584100000
	Total non-current assets	11090400000
2	Current assets
	Inventories	7177300000
	Current financial asset
	Current investments	0
	Trade receivables, current	5058600000
	Cash and cash equivalents	864500000
	Bank balance other than cash and cash equivalents	3300000
	Loans, current	82400000
	Other current financial assets	999500000
	Total current financial assets	7008300000
	Current tax assets (net)	0
	Other current assets	1572900000
	Total current assets	15758500000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	26848900000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1384200000
	Other equity	11335400000
	Total equity attributable to owners of parent	12719600000
	Non controlling interest	4700000
	Total equity	12724300000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	1746800000
	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	649800000
	Total non-current financial liabilities	2396600000
	Provisions, non-current	4600000
	Deferred tax liabilities (net)	410200000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	2811400000
	Current liabilities
	Current financial liabilities
	Borrowings, current	5701700000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	185900000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	3813800000
	Total Trade payable	3999700000
	Other current financial liabilities	891200000
	Total current financial liabilities	10592600000
	Other current liabilities	377100000
	Provisions, current	214000000
	Current tax liabilities (Net)	129500000
	Deferred government grants, Current	0
	Total current liabilities	11313200000
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	14124600000
	Total equity and liabilites	26848900000
	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)
1	Fragrance	5104300000	19372300000
2	Flavours	569500000	1861700000
	Total Segment Revenue	5673800000	21234000000
	Less: Inter segment revenue	0	0
	Revenue from operations	5673800000	21234000000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Fragrance	1072700000	1300700000
2	Flavours	144200000	427600000
	Total Profit before tax	1216900000	1728300000
	i. Finance cost	128900000	128900000
	ii. Other Unallocable Expenditure net off Unallocable income	117900000	117900000
	Profit before tax	970100000	1148100000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Fragrance	23069500000	23069500000
2	Flavours	2222500000	2222500000
	Total Segment Asset	25292000000	25292000000
	Un-allocable Assets	1556900000	1556900000
	Net Segment Asset	26848900000	26848900000
4	Segment Liabilities
	Segment Liabilities
1	Fragrance	4721500000	4721500000
2	Flavours	238400000	238400000
	Total Segment Liabilities	4959900000	4959900000
	Un-allocable Liabilities	9164700000	9164700000
	Net Segment Liabilities	14124600000	14124600000
	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	Items that will not be reclassified to profit and loss	-7800000	-16700000
	Total Amount of items that will not be reclassified to profit and loss	-7800000	-16700000
2	Income tax relating to items that will not be reclassified to profit or loss	-1900000	-4100000
3	Amount of items that will be reclassified to profit and loss
1	Items that will be reclassified to profit and loss	50200000	-25500000
	Total Amount of items that will be reclassified to profit and loss	50200000	-25500000
4	Income tax relating to items that will be reclassified to profit or loss	-2400000	-400000
5	Total Other comprehensive income	46700000	-37700000

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			1161900000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			494200000
	Adjustments for decrease (increase) in inventories			-1228100000
	Adjustments for decrease (increase) in trade receivables, current			0
	Adjustments for decrease (increase) in trade receivables, non-current			-314400000
	Adjustments for decrease (increase) in other current assets			-1692800000
	Adjustments for decrease (increase) in other non-current assets			-28300000
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-46000000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			915400000
	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			947000000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			5600000
	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			74800000
	Adjustments for dividend income			0
	Adjustments for interest income			-9200000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			0
	Adjustments for undistributed profits of associates			13800000
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			-24500000
	Other adjustments for non-cash items			442000000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-459700000
	Net cash flows from (used in) operations			702200000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			544800000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			157400000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			125100000
	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			957300000
	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			0
	Interest received			11300000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			98100000
	Net cash flows from (used in) investing activities	-722800000
	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			7723600000
	Repayments of borrowings			5858900000
	Payments of lease liabilities			324100000
	Dividends paid			103800000
	Interest paid			443900000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			992900000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			427500000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			-17500000
	Net increase (decrease) in cash and cash equivalents			410000000
	Cash and cash equivalents cash flow statement at beginning of period			-207400000
	Cash and cash equivalents cash flow statement at end of period			202600000