Integrated Filing — IndAS

General information about company
Scrip Code	522287
NSE Symbol	KPIL
MSEI Symbol	NOTLISTED
ISIN	INE220B01022
Name of company	Kalpataru Projects International 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	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	Engineering, Procurement, Construction (EPC)
Start date and time of board meeting	16-May-2025   14:00:00
End date and time of board meeting	16-May-2025   18:20:00
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)?	Yes
(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?	Yes
(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	2025-02-13
Indicate Company website link for updated RPT policy of the Company	https://kalpataruprojects.com/api/view-file/RPT-Policy_Amendment-01042022_Final.pdf
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
Not Applicable.

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	62041500000	188879100000
	Other income	235000000	979400000
	Total income	62276500000	189858500000
2	Expenses
(a)	Cost of materials consumed	25022400000	76552000000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	414300000	-37300000
(d)	Employee benefit expense	4080500000	13955100000
(e)	Finance costs	877300000	3806500000
(f)	Depreciation, depletion and amortisation expense	948800000	3748500000
(f)	Other Expenses
1	Erection, sub-contracting & other project expenses	23414200000	70878400000
2	Other expenses	3878200000	11661000000
	Total other expenses	27292400000	82539400000
	Total expenses	58635700000	180564200000
3	Total profit before exceptional items and tax	3640800000	9294300000
4	Exceptional items	-330000000	-330000000
5	Total profit before tax	3310800000	8964300000
6	Tax expense
7	Current tax	976600000	2711000000
8	Deferred tax	-82200000	-226200000
9	Total tax expenses	894400000	2484800000
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	2416400000	6479500000
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	2416400000	6479500000
17	Other comprehensive income net of taxes	273100000	-698100000
18	Total Comprehensive Income for the period	2689500000	5781400000
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	341600000	341600000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		71507500000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	14.36	39.3
	Diluted earnings (loss) per share from continuing operations	14.36	39.3
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	14.36	39.3
	Diluted earnings (loss) per share from continuing and discontinued operations	14.36	39.3
24	Debt equity ratio	0.0047	0.0047
25	Debt service coverage ratio	0.0153	0.0125
26	Interest service coverage ratio	0.049	0.0369
27	Disclosure of notes on financial results		As per financial results submitted to stock exchanges.

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	17825000000
	Capital work-in-progress	264700000
	Investment property	0
	Goodwill	200700000
	Other intangible assets	1098500000
	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	10128600000
	Trade receivables, non-current	805000000
	Loans, non-current	3378700000
	Other non-current financial assets	2859000000
	Total non-current financial assets	17171300000
	Deferred tax assets (net)	1952400000
	Other non-current assets	1466200000
	Total non-current assets	39978800000
2	Current assets
	Inventories	13708100000
	Current financial asset
	Current investments	1501100000
	Trade receivables, current	72180100000
	Cash and cash equivalents	14328300000
	Bank balance other than cash and cash equivalents	1556600000
	Loans, current	6388400000
	Other current financial assets	3793900000
	Total current financial assets	99748400000
	Current tax assets (net)	1521300000
	Other current assets	76681500000
	Total current assets	191659300000
3	Non-current assets classified as held for sale	3023500000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	234661600000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	341600000
	Other equity	71506500000
	Total equity attributable to owners of parent	71848100000
	Non controlling interest
	Total equity	71848100000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	12826800000
	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	794300000
	Total Trade payable	794300000
	Other non-current financial liabilities	338800000
	Total non-current financial liabilities	13959900000
	Provisions, non-current	524900000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	63300000
	Total non-current liabilities	14548100000
	Current liabilities
	Current financial liabilities
	Borrowings, current	21096400000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	2665900000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	58249300000
	Total Trade payable	60915200000
	Other current financial liabilities	10159500000
	Total current financial liabilities	92171100000
	Other current liabilities	49484400000
	Provisions, current	5886200000
	Current tax liabilities (Net)	723700000
	Deferred government grants, Current	0
	Total current liabilities	148265400000
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	162813500000
	Total equity and liabilites	234661600000
	Disclosure of notes on assets and liabilities	Textual Information(1)

Text Block
Textual Information(1)	As per financial results submitted to stock exchanges.

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	Re-measurement of defined benefit plan	-43500000	-82600000
	Total Amount of items that will not be reclassified to profit and loss	-43500000	-82600000
2	Income tax relating to items that will not be reclassified to profit or loss	-11000000	-20800000
3	Amount of items that will be reclassified to profit and loss
1	Exchange differences in translating foreign operation	580700000	-552200000
2	Gain/(Loss) on hedging instruments	-172400000	-298200000
	Total Amount of items that will be reclassified to profit and loss	408300000	-850400000
4	Income tax relating to items that will be reclassified to profit or loss	102700000	-214100000
5	Total Other comprehensive income	273100000	-698100000

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			8964300000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			3806500000
	Adjustments for decrease (increase) in inventories			-1311500000
	Adjustments for decrease (increase) in trade receivables, current			-21447100000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			0
	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			17569300000
	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			3748500000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	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			-313900000
	Adjustments for dividend income			0
	Adjustments for interest income			872000000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			0
	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			582600000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			1762400000
	Net cash flows from (used in) operations			10726700000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			2356000000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			8370700000
	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			2519500000
	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			481300000
	Purchase of property, plant and equipment			5973900000
	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			2769900000
	Cash receipts from repayment of advances and loans made to other parties			3384800000
	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			460300000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-803500000
	Net cash flows from (used in) investing activities	-7740400000
	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			9822100000
	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			5000000000
	Proceeds from borrowings			2887000000
	Repayments of borrowings			6846800000
	Payments of lease liabilities			568300000
	Dividends paid			1299600000
	Interest paid			3570300000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			5424100000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			6054400000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			1400000
	Net increase (decrease) in cash and cash equivalents			6055800000
	Cash and cash equivalents cash flow statement at beginning of period			8272500000
	Cash and cash equivalents cash flow statement at end of period			14328300000

Signatory Details
Name of signatory	Shweta Girotra
Designation of person	Company Secretary
Place	Mumbai
Date	16-May-2025