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	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   14:00:00
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

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	70667700000	223157800000
	Other income	131600000	624800000
	Total income	70799300000	223782600000
2	Expenses
(a)	Cost of materials consumed	27907500000	85845100000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	414400000	-37200000
(d)	Employee benefit expense	6153000000	21134700000
(e)	Finance costs	1175700000	5765300000
(f)	Depreciation, depletion and amortisation expense	1376600000	4972700000
(f)	Other Expenses
1	Erection, sub-contracting & other project expenses	26186400000	83576800000
2	Other expenses	4628800000	14297200000
	Total other expenses	30815200000	97874000000
	Total expenses	67842400000	215554600000
3	Total profit before exceptional items and tax	2956900000	8228000000
4	Exceptional items	0	0
5	Total profit before tax	2956900000	8228000000
6	Tax expense
7	Current tax	1102300000	3122500000
8	Deferred tax	-327100000	-567200000
9	Total tax expenses	775200000	2555300000
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	2181700000	5672700000
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	2181700000	5672700000
17	Other comprehensive income net of taxes	492500000	-679500000
18	Total Comprehensive Income for the period	2674200000	4993200000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	2254100000	5857000000
	Total profit or loss, attributable to non-controlling interests	-72400000	-72400000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	2743700000	5186100000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-69500000	-192900000
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		64791700000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	13.42	35.53
	Diluted earnings (loss) per share from continuing operations	13.42	35.53
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	13.42	35.53
	Diluted earnings (loss) per share from continuing and discontinued operations	13.42	35.53
24	Debt equity ratio	0.0064	0.0064
25	Debt service coverage ratio	0.0105	0.01
26	Interest service coverage ratio	0.0404	0.0283
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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	23430700000
	Capital work-in-progress	285800000
	Investment property
	Goodwill	1847300000
	Other intangible assets	7238400000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current	805000000
	Loans, non-current	0
	Other non-current financial assets	2923600000
	Total non-current financial assets	3728600000
	Deferred tax assets (net)	2705200000
	Other non-current assets	1501100000
	Total non-current assets	40737100000
2	Current assets
	Inventories	14287600000
	Current financial asset
	Current investments	1501100000
	Trade receivables, current	78168700000
	Cash and cash equivalents	16016900000
	Bank balance other than cash and cash equivalents	1575800000
	Loans, current	686800000
	Other current financial assets	4030200000
	Total current financial assets	101979500000
	Current tax assets (net)	1918500000
	Other current assets	86679900000
	Total current assets	204865500000
3	Non-current assets classified as held for sale	10238300000
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	255840900000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	341600000
	Other equity	64791700000
	Total equity attributable to owners of parent	65133300000
	Non controlling interest	-444700000
	Total equity	64688600000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	14673800000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	794300000
	Total Trade payable	794300000
	Other non-current financial liabilities	5343500000
	Total non-current financial liabilities	20811600000
	Provisions, non-current	601000000
	Deferred tax liabilities (net)	112700000
	Deferred government grants, Non-current
	Other non-current liabilities	193000000
	Total non-current liabilities	21718300000
	Current liabilities
	Current financial liabilities
	Borrowings, current	27212400000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	2734600000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	63144700000
	Total Trade payable	65879300000
	Other current financial liabilities	11052100000
	Total current financial liabilities	104143800000
	Other current liabilities	54694200000
	Provisions, current	6165800000
	Current tax liabilities (Net)	1126800000
	Deferred government grants, Current
	Total current liabilities	166130600000
3	Liabilities directly associated with assets in disposal group classified as held for sale	3303400000
4	Regulatory deferral account credit balances and related deferred tax liability
	Total liabilities	191152300000
	Total equity and liabilites	255840900000
	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		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	EPC	68925700000	218026100000
2	Development Projects	1221200000	3064100000
3	Others	694600000	2568300000
	Total Segment Revenue	70841500000	223658500000
	Less: Inter segment revenue	173800000	173800000
	Revenue from operations	70667700000	223157800000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	EPC	4058200000	12605400000
2	Development Projects	-95500000	635200000
3	Others	56400000	319300000
	Total Profit before tax	4019100000	13559900000
	i. Finance cost	1175700000	1175700000
	ii. Other Unallocable Expenditure net off Unallocable income	-113500000	-113500000
	Profit before tax	2956900000	8228000000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	EPC	232054300000	232054300000
2	Development Projects	18391000000	18391000000
3	Others	5395600000	5395600000
	Total Segment Asset	255840900000	255840900000
	Un-allocable Assets	0	0
	Net Segment Asset	255840900000	255840900000
4	Segment Liabilities
	Segment Liabilities
1	EPC	179600400000	179600400000
2	Development Projects	9648500000	9648500000
3	Others	1903400000	1903400000
	Total Segment Liabilities	191152300000	191152300000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	191152300000	191152300000
	Disclosure of notes on segments	Textual Information(2)

Text Block
Textual Information(2)	As per financial results submitted to stock exchanges.

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	Re-measurement of defined benefit plan	-43800000	-85300000
	Total Amount of items that will not be reclassified to profit and loss	-43800000	-85300000
2	Income tax relating to items that will not be reclassified to profit or loss	-10800000	-21300000
3	Amount of items that will be reclassified to profit and loss
1	Exchange difference in translating foreign operations	800600000	-531200000
2	Income tax on Exchange differences in translating foreign operation	-172400000	-298200000
	Total Amount of items that will be reclassified to profit and loss	628200000	-829400000
4	Income tax relating to items that will be reclassified to profit or loss	102700000	-213900000
5	Total Other comprehensive income	492500000	-679500000

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			8228000000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			5765300000
	Adjustments for decrease (increase) in inventories			-754000000
	Adjustments for decrease (increase) in trade receivables, current			-23388100000
	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			17369100000
	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			4972700000
	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			-136200000
	Adjustments for dividend income			0
	Adjustments for interest income			433400000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			326700000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-89200000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-2300000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			3630600000
	Net cash flows from (used in) operations			11858600000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			2719100000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			9139500000
	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			1499400000
	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			5746200000
	Proceeds from sales of investment property			627300000
	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			500000000
	Cash receipts from repayment of advances and loans made to other parties			500000000
	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			305500000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-872200000
	Net cash flows from (used in) investing activities	-7185000000
	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			5000000000
	Proceeds from borrowings			6716200000
	Repayments of borrowings			9763500000
	Payments of lease liabilities			816900000
	Dividends paid			1299600000
	Interest paid			5661700000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			9822100000
	Net cash flows from (used in) financing activities			3996600000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			5951100000
	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			5952500000
	Cash and cash equivalents cash flow statement at beginning of period			10102100000
	Cash and cash equivalents cash flow statement at end of period			16054600000