Integrated Filing — IndAS

General information about company
Scrip Code	544253
NSE Symbol	KROSS
MSEI Symbol	NOTLISTED
ISIN	INE0O6601022
Name of company	KROSS 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	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	Auto Component
Start date and time of board meeting	16-May-2025   16:30:00
End date and time of board meeting	16-May-2025   19:25:00
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	2025-05-16
Indicate Company website link for updated RPT policy of the Company	https://www.krosslimited.com/
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
There is no default on Loan and Debt securities applicable to the company

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	1849640000	6204100000
	Other income	20520000	52720000
	Total income	1870160000	6256820000
2	Expenses
(a)	Cost of materials consumed	979810000	3523420000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	40200000	15890000
(d)	Employee benefit expense	95460000	345400000
(e)	Finance costs	19870000	122860000
(f)	Depreciation, depletion and amortisation expense	18540000	68460000
(f)	Other Expenses
1	Other Expenses	466250000	1506890000
	Total other expenses	466250000	1506890000
	Total expenses	1620130000	5582920000
3	Total profit before exceptional items and tax	250030000	673900000
4	Exceptional items	0	0
5	Total profit before tax	250030000	673900000
6	Tax expense
7	Current tax	75460000	178290000
8	Deferred tax	3080000	15320000
9	Total tax expenses	78540000	193610000
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	171490000	480290000
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	171490000	480290000
17	Other comprehensive income net of taxes	-280000	-1650000
18	Total Comprehensive Income for the period	171210000	478640000
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	322550000	322550000
	Face value of equity share capital	5	5
27	Details of debt securities
22	Reserves excluding revaluation reserve		4022480000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	2.66	8.04
	Diluted earnings (loss) per share from continuing operations	2.66	8.04
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	2.66	8.04
	Diluted earnings (loss) per share from continuing and discontinued operations	2.66	8.04
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		The above audited financial results of the Company for the quarter and year ended March 31,2025, have been nreviewed and recommended by the Audit Committee and approved by the Board of Directors in their respectivemeeting held on May 16, 2025.The Statutory auditors have expressed an unmodified audit opinion on these results. During the month of September 2024, the Company had completed its Initial Public Offering ('IPO') of 20,833,332 equity shares with a face value of INR 5 each at an issue price of INR 240 per share. The issue comprises of fresh issue of 10,416,666 shares and an Offer for Sale of 10,416,666 shares. The equity shares of the Company were listed on National Stock Exchange of India Limited (NSE) and Bombay Stock Exchange Limited (BSE) on Septemberl6,2024.The company does not have any subsidiary/associate/joint venture company as at March 31,2025, hence the Consolidated Financial Statements is not required to be prepared by the company. The figures for the last quarter ended March 31,2025 as reported in these financial results being the balancing figures between the audited figures in respect of the full financial year ended March 31,2025 and the published unaudited year-to-date figures up to the end ofthe third quarter ofthe current financial year, which were subjectedto a limited review by our statutory auditors.

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	1307840000
	Capital work-in-progress	5500000
	Investment property	0
	Goodwill	0
	Other intangible assets	4300000
	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	49620000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	62440000
	Total non-current financial assets	112060000
	Deferred tax assets (net)	0
	Other non-current assets	451530000
	Total non-current assets	1881230000
2	Current assets
	Inventories	985500000
	Current financial asset
	Current investments	10960000
	Trade receivables, current	1819180000
	Cash and cash equivalents	828430000
	Bank balance other than cash and cash equivalents	14350000
	Loans, current	0
	Other current financial assets	2010000
	Total current financial assets	2674930000
	Current tax assets (net)	0
	Other current assets	191190000
	Total current assets	3851620000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	5732850000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	322550000
	Other equity	4022480000
	Total equity attributable to owners of parent	4345030000
	Non controlling interest
	Total equity	4345030000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	53260000
	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	10070000
	Total non-current financial liabilities	63330000
	Provisions, non-current	51490000
	Deferred tax liabilities (net)	74130000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	188950000
	Current liabilities
	Current financial liabilities
	Borrowings, current	273360000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	105290000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	568310000
	Total Trade payable	673600000
	Other current financial liabilities	117110000
	Total current financial liabilities	1064070000
	Other current liabilities	94480000
	Provisions, current	5730000
	Current tax liabilities (Net)	34590000
	Deferred government grants, Current	0
	Total current liabilities	1198870000
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	1387820000
	Total equity and liabilites	5732850000
	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 of the employees defined benefit plans	-370000	-2200000
2	Income tax relating to above items	90000	550000
	Total Amount of items that will not be reclassified to profit and loss	-280000	-1650000
2	Income tax relating to items that will not be reclassified to profit or loss	0	0
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	-280000	-1650000

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			673900000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			122860000
	Adjustments for decrease (increase) in inventories			-150320000
	Adjustments for decrease (increase) in trade receivables, current			-721730000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-360620000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			-31100000
	Adjustments for other financial assets, current			-260000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			186100000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-13080000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			68380000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			1820000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			37880000
	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			38940000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			30000
	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)			-898980000
	Net cash flows from (used in) operations			-225080000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			95910000
	Other inflows (outflows) of cash			400000
	Net cash flows from (used in) operating activities			-320590000
	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			710000
	Purchase of property, plant and equipment			272680000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			10880000
	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			54940000
	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			38940000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			34220000
	Net cash flows from (used in) investing activities	-264630000
	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			-2317100000
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			83950000
	Repayments of borrowings			928370000
	Payments of lease liabilities			-3640000
	Dividends paid			0
	Interest paid			119220000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			1357100000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			771880000
	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			771880000
	Cash and cash equivalents cash flow statement at beginning of period			56550000
	Cash and cash equivalents cash flow statement at end of period			828430000

Signatory Details
Name of signatory	Debolina Karmakar
Designation of person	Company Secretary and Compliance Officer
Place	Jamshedpur
Date	16-May-2025