Integrated Filing — IndAS

General information about company
Scrip Code	524109
NSE Symbol	KABRAEXTRU
MSEI Symbol	NOTLISTED
ISIN	INE900B01029
Name of company	KABRA EXTRUSION TECHNIK 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   14:30:00
End date and time of board meeting	16-May-2025   18:15:00
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	1395356000	4768475000
	Other income	76821000	129845000
	Total income	1472177000	4898320000
2	Expenses
(a)	Cost of materials consumed	807500000	3205174000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	77150000	-293452000
(d)	Employee benefit expense	184509000	606043000
(e)	Finance costs	33622000	111731000
(f)	Depreciation, depletion and amortisation expense	53970000	206959000
(f)	Other Expenses
1	Other Expenses	281754000	754087000
	Total other expenses	281754000	754087000
	Total expenses	1438505000	4590542000
3	Total profit before exceptional items and tax	33672000	307778000
4	Exceptional items	84898000	84898000
5	Total profit before tax	118570000	392676000
6	Tax expense
7	Current tax	23136000	107500000
8	Deferred tax	-13754000	-31399000
9	Total tax expenses	9382000	76101000
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	109188000	316575000
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	-917000	5446000
16	Total profit (loss) for period	108271000	322021000
17	Other comprehensive income net of taxes	-80848000	-66518000
18	Total Comprehensive Income for the period	27423000	255503000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	0	0
	Total profit or loss, attributable to non-controlling interests	0	0
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	174864000	174864000
	Face value of equity share capital	5	5
27	Details of debt securities
22	Reserves excluding revaluation reserve		4473414000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	3.1	9.21
	Diluted earnings (loss) per share from continuing operations	3.1	9.21
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	3.1	9.21
	Diluted earnings (loss) per share from continuing and discontinued operations	3.1	9.21
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1.The above financial results of the company were reviewed by the Audit Committee on May 16, 2025 and were thereafter approved by the Board at its meeting held on May 16,2025. n2.Based on the Share Purchase Agreement (“SPA”) Executed with Pivon India Limited (“Buyer”) for sale of its entire stake in Penta Auto Feeding India Limited (Joint venture), company has sold its investments. The gain on the sale of investment is shown as Exceptional items. n3.The company has received during the year an amount of Rs. 1,707 lakhs under Modified Special Incentive Package Scheme ( MSIPS) of the Ministry of Electronics & Information Technology for reimbursement towards CAPEX for manufacturing of Lithium-Ion battery packs with battery management system. Amount of Rs. 1,637 lakhs has been adjusted towards cost of the respective assets and rest of the amount has been considered in other income. n4. The Consolidated Financial results of Kabra Extrusiontechnik Limited consist of Kabra Extrusion Technik Limited (“The Company’) and its subsidiaries and jointly controlled entities as mentioned below: nVaros Technology Private Limited & Kabra Energy Private Limited ( Wholly Owned Subsidiaries) nPenta Autofeeding India Limited (Joint Venture) upto 05th Feburary 2025 nKabra Mecanor Belling Technik Private Limited (Joint Venture) n5. The figures for the quarter ended March 31, 2025 and 2024 represent the difference between the audited figures in respect of full financial years and the published figures for the nine months ended December 31, 2024 and December 31, 2023, respectively, December 31, 2023 being reviewed by previous auditor. n6. Company operates in two business segments i) Extrusion Machinery ii) Battery Division. n7. The Board of Directors has recommended a final dividend of Rs. 2.50 per fully paid up Ordinary share of Rs. 5.00 each for the year ended March 31, 2025, subject to approval by the Shareholders n8. Figures for previous periods have been regrouped/ reclassified wherever necessary. n

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	1927774000
	Capital work-in-progress	503455000
	Investment property	0
	Goodwill	8363000
	Other intangible assets	80615000
	Intangible assets under development	23134000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	264394000
	Trade receivables, non-current	0
	Loans, non-current	19452000
	Other non-current financial assets	43991000
	Total non-current financial assets	327837000
	Deferred tax assets (net)	0
	Other non-current assets	0
	Total non-current assets	2871178000
2	Current assets
	Inventories	2909127000
	Current financial asset
	Current investments	534926000
	Trade receivables, current	909136000
	Cash and cash equivalents	24123000
	Bank balance other than cash and cash equivalents	55614000
	Loans, current	7501000
	Other current financial assets	30532000
	Total current financial assets	1561832000
	Current tax assets (net)	0
	Other current assets	528757000
	Total current assets	4999716000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	7870894000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	174864000
	Other equity	4448951000
	Total equity attributable to owners of parent	4623815000
	Non controlling interest	0
	Total equity	4623815000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	1689000
	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	15574000
	Total non-current financial liabilities	17263000
	Provisions, non-current	12132000
	Deferred tax liabilities (net)	77202000
	Deferred government grants, Non-current	0
	Other non-current liabilities	138990000
	Total non-current liabilities	245587000
	Current liabilities
	Current financial liabilities
	Borrowings, current	1256175000
	Trade payables, 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	746962000
	Total Trade payable	746962000
	Other current financial liabilities	107745000
	Total current financial liabilities	2110882000
	Other current liabilities	812656000
	Provisions, current	66694000
	Current tax liabilities (Net)	11260000
	Deferred government grants, Current	0
	Total current liabilities	3001492000
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	3247079000
	Total equity and liabilites	7870894000
	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	Extrusion Machinery Division	1100441000	3628502000
2	Battery Division	371678000	1269812000
	Total Segment Revenue	1472119000	4898314000
	Less: Inter segment revenue	0	0
	Revenue from operations	1472119000	4898314000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Extrusion Machinery Division	200574000	701387000
2	Battery Division	-122034000	-255328000
	Total Profit before tax	78540000	446059000
	i. Finance cost	33622000	33622000
	ii. Other Unallocable Expenditure net off Unallocable income	-72730000	-72730000
	Profit before tax	117648000	398123000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Extrusion Machinery Division	3631138000	3631138000
2	Battery Division	3761232000	3761232000
	Total Segment Asset	7392370000	7392370000
	Un-allocable Assets	478527000	478527000
	Net Segment Asset	7870897000	7870897000
4	Segment Liabilities
	Segment Liabilities
1	Extrusion Machinery Division	1362114000	1362114000
2	Battery Division	513366000	513366000
	Total Segment Liabilities	1875480000	1875480000
	Un-allocable Liabilities	5995416000	5995416000
	Net Segment Liabilities	7870896000	7870896000
	Disclosure of notes on segments	Textual Information(2)

Text Block

Textual Information(2)

1.The above financial results of the company were reviewed by the Audit Committee on May 16, 2025 and were thereafter approved by the Board at its meeting held on May 16,2025. n2. Based on the Share Purchase Agreement (“SPA”) Executed with Pivon India Limited (“Buyer”) for sale of its entire stake in Penta Auto Feeding India Limited (Joint venture), company has sold its investments. The gain on the sale of investment is shown as Exceptional items. n3. The company has received during the year an amount of Rs. 1,707 lakhs under Modified Special Incentive Package Scheme ( MSIPS) of the Ministry of Electronics & Information Technology for reimbursement towards CAPEX for manufacturing of Lithium-Ion battery packs with battery management system. Amount of Rs. 1,637 lakhs has been adjusted towards cost of the respective assets and rest of the amount has been considered in other income. n4.The Consolidated Financial results of Kabra Extrusiontechnik Limited consist of Kabra Extrusion Technik Limited (“The Company’) and its subsidiaries and jointly controlled entities as mentioned below: nVaros Technology Private Limited & Kabra Energy Private Limited ( Wholly Owned Subsidiaries) nPenta Autofeeding India Limited (Joint Venture) upto 05th Feburary 2025 nKabra Mecanor Belling Technik Private Limited (Joint Venture) n5. The figures for the quarter ended March 31, 2025 and 2024 represent the difference between the audited figures in respect of full financial years and the published figures for the nine months ended December 31, 2024 and December 31, 2023, respectively, December 31, 2023 being reviewed by previous auditor. n6.Company operates in two business segments i) Extrusion Machinery ii) Battery Division. n7. The Board of Directors has recommended a final dividend of Rs. 2.50 per fully paid up Ordinary share of Rs. 5.00 each for the year ended March 31, 2025, subject to approval by the Shareholders n8. Figures for previous periods have been regrouped/ reclassified wherever necessary. n

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
	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	90441000	72775000
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	-9593000	-6257000
5	Total Other comprehensive income	-80848000	-66518000

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			392676000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			0
	Adjustments for decrease (increase) in inventories			-607338000
	Adjustments for decrease (increase) in trade receivables, current			82379000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-115620000
	Adjustments for decrease (increase) in other non-current assets			-5182000
	Adjustments for other financial assets, non-current			-44071000
	Adjustments for other financial assets, current			28924000
	Adjustments for other bank balances			326307000
	Adjustments for increase (decrease) in trade payables, current			-64322000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			258089000
	Adjustments for increase (decrease) in other non-current liabilities			54103000
	Adjustments for depreciation and amortisation expense			206959000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-71120000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-3235000
	Adjustments for other financial liabilities, non-current			-17732000
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			6094000
	Adjustments for interest income			10508000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			0
	Adjustments for undistributed profits of associates			-16000
	Other adjustments for which cash effects are investing or financing cash flow			-23329000
	Other adjustments to reconcile profit (loss)			53378000
	Other adjustments for non-cash items			-35022000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			1512000
	Total adjustments for reconcile profit (loss)			8094000
	Net cash flows from (used in) operations			400770000
	Dividends received			0
	Interest paid			-111731000
	Interest received			0
	Income taxes paid (refund)			83951000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			428550000
	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			-89892000
	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			65000
	Purchase of property, plant and equipment			624956000
	Proceeds from sales of investment property			0
	Purchase of investment property			100130000
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			56563000
	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			6094000
	Interest received			10508000
	Income taxes paid (refund)			-31399000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-643691000
	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			1146000
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			407885000
	Repayments of borrowings			0
	Payments of lease liabilities			0
	Dividends paid			122405000
	Interest paid			109893000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			174441000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-40700000
	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			-40700000
	Cash and cash equivalents cash flow statement at beginning of period			64795000
	Cash and cash equivalents cash flow statement at end of period			24095000