Integrated Filing — IndAS

General information about company
Scrip Code	540775
NSE Symbol	KHADIM
MSEI Symbol	NOTLISTED
ISIN	INE834101025
Name of company	Khadim India 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	20-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	Single segment
Description of single segment	Footwear and Accessories
Start date and time of board meeting	20-May-2025   14:00:00
End date and time of board meeting	20-May-2025   14:29:00
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	938040000	4180330000
	Other income	29870000	103850000
	Total income	967910000	4284180000
2	Expenses
(a)	Cost of materials consumed	35120000	85760000
(b)	Purchases of stock-in-trade	310750000	2167900000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	41180000	-345410000
(d)	Employee benefit expense	145090000	603340000
(e)	Finance costs	60280000	248760000
(f)	Depreciation, depletion and amortisation expense	68160000	287750000
(f)	Other Expenses
1	Other Expenses	246750000	1017310000
	Total other expenses	246750000	1017310000
	Total expenses	907330000	4065410000
3	Total profit before exceptional items and tax	60580000	218770000
4	Exceptional items	0	0
5	Total profit before tax	60580000	218770000
6	Tax expense
7	Current tax	17040000	33870000
8	Deferred tax	-10970000	-7720000
9	Total tax expenses	6070000	26150000
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	54510000	192620000
12	Profit (loss) from discontinued operations before tax	-47540000	-149070000
13	Tax expense of discontinued operations	-2250000	-7050000
14	Net profit (loss) from discontinued operation after tax	-45290000	-142020000
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	9220000	50600000
17	Other comprehensive income net of taxes	810000	-90000
18	Total Comprehensive Income for the period	10030000	50510000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	9220000	50600000
	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	10030000	50510000
	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	183780000	183780000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		2329710000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	2.96	10.51
	Diluted earnings (loss) per share from continuing operations	2.96	10.51
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	-2.46	-7.75
	Diluted earnings (loss) per share from discontinued operations	-2.46	-7.75
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	0.5	2.76
	Diluted earnings (loss) per share from continuing and discontinued operations	0.5	2.76
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		Please refer notes mentioned in the Audited Standalone and Consolidated Financial Results for the quarter and year ended March 31, 2025 submitted in pdf. mode. n

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	766190000
	Capital work-in-progress	160000
	Investment property	0
	Goodwill	0
	Other intangible assets	7130000
	Intangible assets under development	1890000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	227390000
	Total non-current financial assets	227390000
	Deferred tax assets (net)	109390000
	Other non-current assets	1582060000
	Total non-current assets	2694210000
2	Current assets
	Inventories	2168810000
	Current financial asset
	Current investments	0
	Trade receivables, current	2210720000
	Cash and cash equivalents	81260000
	Bank balance other than cash and cash equivalents	50020000
	Loans, current	0
	Other current financial assets	85690000
	Total current financial assets	2427690000
	Current tax assets (net)	31450000
	Other current assets	289590000
	Total current assets	4917540000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	7611750000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	183780000
	Other equity	2329710000
	Total equity attributable to owners of parent	2513490000
	Non controlling interest
	Total equity	2513490000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	110080000
	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	1577490000
	Total non-current financial liabilities	1687570000
	Provisions, non-current	0
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	4420000
	Total non-current liabilities	1691990000
	Current liabilities
	Current financial liabilities
	Borrowings, current	1032020000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	4190000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1965290000
	Total Trade payable	1969480000
	Other current financial liabilities	348560000
	Total current financial liabilities	3350060000
	Other current liabilities	46790000
	Provisions, current	640000
	Current tax liabilities (Net)	8780000
	Deferred government grants, Current	0
	Total current liabilities	3406270000
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	5098260000
	Total equity and liabilites	7611750000
	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)
	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	Consolidated	Consolidated
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Re-measurement gains/(loss) on defined benefit plans	1100000	-130000
	Total Amount of items that will not be reclassified to profit and loss	1100000	-130000
2	Income tax relating to items that will not be reclassified to profit or loss	280000	-30000
3	Amount of items that will be reclassified to profit and loss
1	Exchange differences in translating the financial statements of foreign operations	-10000	10000
	Total Amount of items that will be reclassified to profit and loss	-10000	10000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	810000	-90000

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			218770000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			300640000
	Adjustments for decrease (increase) in inventories			-232440000
	Adjustments for decrease (increase) in trade receivables, current			-273280000
	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			436030000
	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			405130000
	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			-360000
	Adjustments for dividend income			0
	Adjustments for interest income			29190000
	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)			-149070000
	Other adjustments for non-cash items			-2750000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			454710000
	Net cash flows from (used in) operations			673480000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			2800000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			670680000
	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			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			1590000
	Purchase of property, plant and equipment			119410000
	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			0
	Interest received			8100000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			20940000
	Net cash flows from (used in) investing activities	-88780000
	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			66900000
	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			108950000
	Repayments of borrowings			49100000
	Payments of lease liabilities			417120000
	Dividends paid			0
	Interest paid			124230000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-710000
	Net cash flows from (used in) financing activities			-415310000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			166590000
	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			166590000
	Cash and cash equivalents cash flow statement at beginning of period			-978940000
	Cash and cash equivalents cash flow statement at end of period			-812350000