Integrated Filing — IndAS

General information about company
Scrip Code	532054
NSE Symbol	KDDL
MSEI Symbol	NOTLISTED
ISIN	INE291D01011
Name of company	KDDL 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	19-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	13-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	Multi segment
Description of single segment
Start date and time of board meeting	19-May-2025   11:40:00
End date and time of board meeting	19-May-2025   16:00:00
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	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	2024-11-11
Indicate Company website link for updated RPT policy of the Company	www.kddl.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?	No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No
no

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	988800000	3695700000
	Other income	33800000	140700000
	Total income	1022600000	3836400000
2	Expenses
(a)	Cost of materials consumed	310000000	1025100000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-24400000	-80600000
(d)	Employee benefit expense	262000000	980500000
(e)	Finance costs	27900000	109000000
(f)	Depreciation, depletion and amortisation expense	54600000	187600000
(f)	Other Expenses
1	Other exp	280900000	1026800000
	Total other expenses	280900000	1026800000
	Total expenses	911000000	3248400000
3	Total profit before exceptional items and tax	111600000	588000000
4	Exceptional items	0	0
5	Total profit before tax	111600000	588000000
6	Tax expense
7	Current tax	30700000	151200000
8	Deferred tax	-1500000	-55600000
9	Total tax expenses	29200000	95600000
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	82400000	492400000
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	82400000	492400000
17	Other comprehensive income net of taxes	-200000	-7500000
18	Total Comprehensive Income for the period	82200000	484900000
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	123000000	123000000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		3190100000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	6.64	39.68
	Diluted earnings (loss) per share from continuing operations	6.64	39.68
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	6.64	39.68
	Diluted earnings (loss) per share from continuing and discontinued operations	6.64	39.68
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results

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	1705900000
	Capital work-in-progress	123200000
	Investment property	17800000
	Goodwill	0
	Other intangible assets	5200000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	1648300000
	Trade receivables, non-current
	Loans, non-current	158000000
	Other non-current financial assets	20400000
	Total non-current financial assets	1826700000
	Deferred tax assets (net)	0
	Other non-current assets	94500000
	Total non-current assets	3773300000
2	Current assets
	Inventories	564500000
	Current financial asset
	Current investments	0
	Trade receivables, current	676300000
	Cash and cash equivalents	24500000
	Bank balance other than cash and cash equivalents	86700000
	Loans, current	4700000
	Other current financial assets	113100000
	Total current financial assets	905300000
	Current tax assets (net)	0
	Other current assets	196400000
	Total current assets	1666200000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	5439500000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	123900000
	Other equity	3190000000
	Total equity attributable to owners of parent	3313900000
	Non controlling interest
	Total equity	3313900000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	626200000
	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
	Total Trade payable
	Other non-current financial liabilities	303400000
	Total non-current financial liabilities	929600000
	Provisions, non-current	0
	Deferred tax liabilities (net)	1000000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	930600000
	Current liabilities
	Current financial liabilities
	Borrowings, current	332500000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	20900000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	236000000
	Total Trade payable	256900000
	Other current financial liabilities	290700000
	Total current financial liabilities	880100000
	Other current liabilities	182900000
	Provisions, current	82700000
	Current tax liabilities (Net)	49300000
	Deferred government grants, Current
	Total current liabilities	1195000000
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	2125600000
	Total equity and liabilites	5439500000
	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)
1	Precision and watch components	939800000	3526500000
2	Others	49000000	169200000
	Total Segment Revenue	988800000	3695700000
	Less: Inter segment revenue	0	0
	Revenue from operations	988800000	3695700000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Precision and watch components	177000000	806300000
2	Others	-5400000	1900000
	Total Profit before tax	171600000	808200000
	i. Finance cost	27900000	27900000
	ii. Other Unallocable Expenditure net off Unallocable income	32100000	32100000
	Profit before tax	111600000	588000000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Precision and watch components	3092900000	3092900000
2	Others	159200000	159200000
	Total Segment Asset	3252100000	3252100000
	Un-allocable Assets	2187400000	2187400000
	Net Segment Asset	5439500000	5439500000
4	Segment Liabilities
	Segment Liabilities
1	Precision and watch components	670600000	670600000
2	Others	25400000	25400000
	Total Segment Liabilities	696000000	696000000
	Un-allocable Liabilities	1429600000	1429600000
	Net Segment Liabilities	2125600000	2125600000
	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 defined benefit (liability) / asset	-300000	-9900000
	Total Amount of items that will not be reclassified to profit and loss	-300000	-9900000
2	Income tax relating to items that will not be reclassified to profit or loss	-100000	-2400000
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	-200000	-7500000

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			588000000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			104701000
	Adjustments for decrease (increase) in inventories			-107545000
	Adjustments for decrease (increase) in trade receivables, current			-154697000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-113974000
	Adjustments for decrease (increase) in other non-current assets			-5693000
	Adjustments for other financial assets, non-current			-11676000
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			25385000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-131494000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			187571000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			10787000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			-10288000
	Adjustments for unrealised foreign exchange losses gains			-11535000
	Adjustments for dividend income			35000
	Adjustments for interest income			51563000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			3408000
	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			-185000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-266833000
	Net cash flows from (used in) operations			321167000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			161697000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			159470000
	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			272312000
	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			1136000
	Purchase of property, plant and equipment			246676000
	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			35000
	Interest received			55585000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-27560000
	Net cash flows from (used in) investing activities	-489792000
	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			424322000
	Repayments of borrowings			142464000
	Payments of lease liabilities			61660000
	Dividends paid			50150000
	Interest paid			77092000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-1098600000
	Net cash flows from (used in) financing activities			-1005644000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-1335966000
	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			-1335966000
	Cash and cash equivalents cash flow statement at beginning of period			1360511000
	Cash and cash equivalents cash flow statement at end of period			24545000