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	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	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

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	4195800000	16478800000
	Other income	114800000	466900000
	Total income	4310600000	16945700000
2	Expenses
(a)	Cost of materials consumed	330800000	1070100000
(b)	Purchases of stock-in-trade	2124000000	10336000000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-21700000	-1651700000
(d)	Employee benefit expense	523900000	2026500000
(e)	Finance costs	80600000	314200000
(f)	Depreciation, depletion and amortisation expense	238700000	861100000
(f)	Other Expenses
1	Other Expenses	594400000	2095100000
	Total other expenses	594400000	2095100000
	Total expenses	3870700000	15051300000
3	Total profit before exceptional items and tax	439900000	1894400000
4	Exceptional items	0	0
5	Total profit before tax	439900000	1894400000
6	Tax expense
7	Current tax	104000000	527300000
8	Deferred tax	19900000	-55100000
9	Total tax expenses	123900000	472200000
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	316000000	1422200000
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	-400000	700000
16	Total profit (loss) for period	315600000	1422900000
17	Other comprehensive income net of taxes	22400000	25600000
18	Total Comprehensive Income for the period	338000000	1448500000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	203100000	946200000
	Total profit or loss, attributable to non-controlling interests	112500000	112500000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	225400000	970900000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	112600000	477600000
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		9026200000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	16.37	76.26
	Diluted earnings (loss) per share from continuing operations	16.37	76.26
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	16.37	76.26
	Diluted earnings (loss) per share from continuing and discontinued operations	16.37	76.26
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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	5710200000
	Capital work-in-progress	468000000
	Investment property	17800000
	Goodwill	0
	Other intangible assets	301700000
	Intangible assets under development	12700000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	38800000
	Non-current financial assets
	Non-current investments	25400000
	Trade receivables, non-current	0
	Loans, non-current	23600000
	Other non-current financial assets	296800000
	Total non-current financial assets	345800000
	Deferred tax assets (net)	186200000
	Other non-current assets	238600000
	Total non-current assets	7319800000
2	Current assets
	Inventories	6578600000
	Current financial asset
	Current investments	0
	Trade receivables, current	881900000
	Cash and cash equivalents	1947400000
	Bank balance other than cash and cash equivalents	3221600000
	Loans, current	5900000
	Other current financial assets	226400000
	Total current financial assets	6283200000
	Current tax assets (net)
	Other current assets	719400000
	Total current assets	13581200000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	20901000000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	123900000
	Other equity	9026200000
	Total equity attributable to owners of parent	9150100000
	Non controlling interest	4954900000
	Total equity	14105000000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	728700000
	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	2772500000
	Total non-current financial liabilities	3501200000
	Provisions, non-current	28800000
	Deferred tax liabilities (net)	1000000
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	3531000000
	Current liabilities
	Current financial liabilities
	Borrowings, current	559700000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	46600000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1100900000
	Total Trade payable	1147500000
	Other current financial liabilities	981900000
	Total current financial liabilities	2689100000
	Other current liabilities	384600000
	Provisions, current	130500000
	Current tax liabilities (Net)	60800000
	Deferred government grants, Current	0
	Total current liabilities	3265000000
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	6796000000
	Total equity and liabilites	20901000000
	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	Precision and watch components	1009500000	3763100000
2	Watches, accessories and other luxury items and related services	3134400000	12543700000
3	Others	49100000	176000000
	Total Segment Revenue	4193000000	16482800000
	Less: Inter segment revenue	-2800000	-2800000
	Revenue from operations	4195800000	16478800000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Precision and watch components	175400000	750600000
2	Watches, accessories and other luxury items and related services	298500000	1259000000
3	Others	-9200000	-11700000
	Total Profit before tax	464700000	1997900000
	i. Finance cost	80600000	80600000
	ii. Other Unallocable Expenditure net off Unallocable income	-55400000	-55400000
	Profit before tax	439500000	1895100000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Precision and watch components	3564000000	3564000000
2	Watches, accessories and other luxury items and related services	11955900000	11955900000
3	Others	416000000	416000000
	Total Segment Asset	15935900000	15935900000
	Un-allocable Assets	4965100000	4965100000
	Net Segment Asset	20901000000	20901000000
4	Segment Liabilities
	Segment Liabilities
1	Precision and watch components	706700000	706700000
2	Watches, accessories and other luxury items and related services	1392200000	1392200000
3	Others	25700000	25700000
	Total Segment Liabilities	2124600000	2124600000
	Un-allocable Liabilities	4671400000	4671400000
	Net Segment Liabilities	6796000000	6796000000
	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 of defined benefit (liability) / asset	-300000	-9900000
2	Income tax on remeasurement of defined benefit (liability) / asset	100000	2500000
	Total Amount of items that will not be reclassified to profit and loss	-200000	-7400000
2	Income tax relating to items that will not be reclassified to profit or loss	0	0
3	Amount of items that will be reclassified to profit and loss
1	Exchange differences on translation of foreign operations	30200000	44100000
	Total Amount of items that will be reclassified to profit and loss	30200000	44100000
4	Income tax relating to items that will be reclassified to profit or loss	7600000	11100000
5	Total Other comprehensive income	22400000	25600000

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			1894400000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			309518000
	Adjustments for decrease (increase) in inventories			-1680390000
	Adjustments for decrease (increase) in trade receivables, current			-188820000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-3451000
	Adjustments for decrease (increase) in other non-current assets			-176382000
	Adjustments for other financial assets, non-current			-34295000
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-69469000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-79840000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			861143000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			16126000
	Adjustments for other financial liabilities, current			-5121000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-12985000
	Adjustments for dividend income			35000
	Adjustments for interest income			375990000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			4751000
	Adjustments for undistributed profits of associates			713000
	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			41741000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-1394212000
	Net cash flows from (used in) operations			500188000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			543395000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-43207000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			2344499000
	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			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			19828000
	Purchase of property, plant and equipment			1397049000
	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			373061000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-248490000
	Net cash flows from (used in) investing activities	1091884000
	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			8297000
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			425302000
	Repayments of borrowings			182051000
	Payments of lease liabilities			482017000
	Dividends paid			50150000
	Interest paid			102728000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-1091021000
	Net cash flows from (used in) financing activities			-1490962000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-442285000
	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			-442285000
	Cash and cash equivalents cash flow statement at beginning of period			2389686000
	Cash and cash equivalents cash flow statement at end of period			1947401000