Integrated Filing — IndAS

General information about company
Scrip Code	530813
NSE Symbol	KRBL
MSEI Symbol	NOTLISTED
ISIN	INE001B01026
Name of company	KRBL 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   15:00:00
End date and time of board meeting	16-May-2025   18:00:00
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	Statement on impact of audit qualification

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	14422500000	55938100000
	Other income	113700000	612900000
	Total income	14536200000	56551000000
2	Expenses
(a)	Cost of materials consumed	10493700000	41809500000
(b)	Purchases of stock-in-trade	34100000	77000000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-573000000	257600000
(d)	Employee benefit expense	493800000	1744600000
(e)	Finance costs	78100000	145500000
(f)	Depreciation, depletion and amortisation expense	207400000	811000000
(f)	Other Expenses
1	Other Expenses	1736700000	5305700000
	Total other expenses	1736700000	5305700000
	Total expenses	12470800000	50150900000
3	Total profit before exceptional items and tax	2065400000	6400100000
4	Exceptional items	0	0
5	Total profit before tax	2065400000	6400100000
6	Tax expense
7	Current tax	421300000	1636200000
8	Deferred tax	102000000	3400000
9	Total tax expenses	523300000	1639600000
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	1542100000	4760500000
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	1542100000	4760500000
17	Other comprehensive income net of taxes	11600000	-20900000
18	Total Comprehensive Income for the period	1553700000	4739600000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	1542100000	4760500000
	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	11600000	-20900000
	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	228900000	228900000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		52174200000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	6.74	20.8
	Diluted earnings (loss) per share from continuing operations	6.74	20.8
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	6.74	20.8
	Diluted earnings (loss) per share from continuing and discontinued operations	6.74	20.8
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		FOR NOTES ON CONSOLIDATED AUDITED FINANCIAL RESULTS FOR THE FOURTH QUARTER AND FINANCIAL YEAR ENDED MARCH 31 2025 PLEASE REFER OUTCOME OF THE MEETING FILED WITH THE STOCK EXCHANGE ON MAY 16 2025 n nTHE SAME IS ALSO AVAILABLE ON COMPANY'S WEBSITE krblrice.com

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	9047000000
	Capital work-in-progress	205900000
	Investment property	148900000
	Goodwill	1600000
	Other intangible assets	22400000
	Intangible assets under development	700000
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current
	Loans, non-current	1900000
	Other non-current financial assets	130300000
	Total non-current financial assets	132200000
	Deferred tax assets (net)
	Other non-current assets	309700000
	Total non-current assets	9868400000
2	Current assets
	Inventories	38848500000
	Current financial asset
	Current investments	3509400000
	Trade receivables, current	4677700000
	Cash and cash equivalents	1540900000
	Bank balance other than cash and cash equivalents	3080900000
	Loans, current	2000000
	Other current financial assets	174000000
	Total current financial assets	12984900000
	Current tax assets (net)	0
	Other current assets	557700000
	Total current assets	52391100000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	62259500000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	228900000
	Other equity	52174200000
	Total equity attributable to owners of parent	52403100000
	Non controlling interest	8900000
	Total equity	52412000000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	198000000
	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
	Total non-current financial liabilities	198000000
	Provisions, non-current	177600000
	Deferred tax liabilities (net)	1105400000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	1481000000
	Current liabilities
	Current financial liabilities
	Borrowings, current	3868800000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	96100000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1417500000
	Total Trade payable	1513600000
	Other current financial liabilities	2323100000
	Total current financial liabilities	7705500000
	Other current liabilities	330400000
	Provisions, current	71800000
	Current tax liabilities (Net)	258800000
	Deferred government grants, Current	0
	Total current liabilities	8366500000
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	9847500000
	Total equity and liabilites	62259500000
	Disclosure of notes on assets and liabilities	Textual Information(1)

Text Block
Textual Information(1)	PROPERTY PLANT AND EQUIPMENT OF RS90470 LAKH INCLUDES RIGHT OF USE OF ASSET OF RS3004 LAKH n nCURRENT LIABILITIES FINANCIAL LIABILITIES BORROWINGS OF RS38688 LAKH INCLUDES LEASE LIABILITIES OF RS1031 LAKH n

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	Agri	14438000000	55722300000
2	Energy	507500000	2044400000
	Total Segment Revenue	14945500000	57766700000
	Less: Inter segment revenue	523000000	523000000
	Revenue from operations	14422500000	55938100000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Agri	2009500000	5963200000
2	Energy	97700000	572100000
	Total Profit before tax	2107200000	6535300000
	i. Finance cost	0	0
	ii. Other Unallocable Expenditure net off Unallocable income	41800000	41800000
	Profit before tax	2065400000	6400100000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Agri	57348800000	57348800000
2	Energy	4885800000	4885800000
	Total Segment Asset	62234600000	62234600000
	Un-allocable Assets	24900000	24900000
	Net Segment Asset	62259500000	62259500000
4	Segment Liabilities
	Segment Liabilities
1	Agri	8424700000	8424700000
2	Energy	51000000	51000000
	Total Segment Liabilities	8475700000	8475700000
	Un-allocable Liabilities	1371800000	1371800000
	Net Segment Liabilities	9847500000	9847500000
	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	Remeasurement (loss)/gain of defined benefits plans	-8400000	-6600000
	Total Amount of items that will not be reclassified to profit and loss	-8400000	-6600000
2	Income tax relating to items that will not be reclassified to profit or loss	-2100000	-1600000
3	Amount of items that will be reclassified to profit and loss
1	Fair value changes on derivatives designated as cash flow hedges	24000000	-22600000
	Total Amount of items that will be reclassified to profit and loss	24000000	-22600000
4	Income tax relating to items that will be reclassified to profit or loss	6100000	-6700000
5	Total Other comprehensive income	11600000	-20900000

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			6400100000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			0
	Adjustments for decrease (increase) in inventories			5658600000
	Adjustments for decrease (increase) in trade receivables, current			-2021700000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-2900000
	Adjustments for decrease (increase) in other non-current assets			-90700000
	Adjustments for other financial assets, non-current			-23700000
	Adjustments for other financial assets, current			-3300000
	Adjustments for other bank balances			-46900000
	Adjustments for increase (decrease) in trade payables, current			225100000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-16000000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			811000000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-29300000
	Adjustments for provisions, non-current			92000000
	Adjustments for other financial liabilities, current			-16400000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-26600000
	Adjustments for dividend income			0
	Adjustments for interest income			0
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-198500000
	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)			-4800000
	Other adjustments for non-cash items			432200000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			4738100000
	Net cash flows from (used in) operations			11138200000
	Dividends received			-6200000
	Interest paid			-145500000
	Interest received			-293800000
	Income taxes paid (refund)			1376500000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			9607200000
	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			46820300000
	Other cash payments to acquire equity or debt instruments of other entities			48397000000
	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			13800000
	Purchase of property, plant and equipment			963000000
	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			6200000
	Interest received			237400000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-2949200000
	Net cash flows from (used in) investing activities	-5231500000
	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			0
	Repayments of borrowings			1304900000
	Payments of lease liabilities			142800000
	Dividends paid			915600000
	Interest paid			153400000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-2516700000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			1859000000
	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			1859000000
	Cash and cash equivalents cash flow statement at beginning of period			248100000
	Cash and cash equivalents cash flow statement at end of period			2107100000

Audit qualification
Sr.	Details of Audit Qualification	Type of Audit Qualification	Frequency of qualification	For Audit Qualification(s) where the impact is quantified by the auditor	For Audit Qualification(s) where the impact is not quantified by the auditor
				Management's Views	(i) Management's estimation on the impact of audit qualification	(ii) If management is unable to estimate the impact, reasons for the same	Auditors' Comments on (i) or (ii) above
1	Textual Information(1)	Qualified opinion	Since how long continuing	Textual Information(2)	Textual Information(3)	Textual Information(4)	Textual Information(5)

Text Block
Textual Information(1)	As stated in Note 7 to the accompanying Statement, the Enforcement Directorate is investigating Companys Joint Managing Director under the Prevention of Money Laundering Act, 2002 for alleged involvement in Agusta Westland case. Further, the ED has filed criminal complaint and made certain allegations against the Company, KRBL DMCC a subsidiary of the Company and JMD. As further described in the said note, a review of the impact of the allegations was performed by an independent professional firm appointed by the nBoard of Directors and in our view, as per the report of the independent professional firm, there is no conclusive evidence to ascertain impact of the aforesaid matter on the Statement of the Company. Pending the completion of ongoing investigation of the above matter by regulatory authorities, we are unable to comment on any adjustment that may be required to the accompanying Statement in this respect.
Textual Information(2)	Not applicable, as the impact is not quantified. n
Textual Information(3)	Unable to estimate
Textual Information(4)	The Company had appointed an independent professional firm (IP) to review the aforesaid allegations and to assess the impact, if any, on the financial results and control environment of the Company during the financial year ended 31 March 2022. During the financial year ended 31 March 2023, the IP had issued a report to the Board of Directors which was discussed and approved in their previously held meeting, wherein the Board of Directors had responded to the observations contained therein and basis that no further action was proposed. nPending the ongoing investigation on the above matter, no adjustment has been made in the accompanying Statement.
Textual Information(5)	Since the matter is still under the investigation stage, we are unable to determine whether any adjustment is required along with the consequential impact, if any, on the accompanying Consolidated Financial Results of the nCompany.