Integrated Filing — IndAS

General information about company
Scrip Code	531082
NSE Symbol	ALANKIT
MSEI Symbol	NOTLISTED
ISIN	INE914E01040
Name of company	ALANKIT 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	22-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	17-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	22-May-2025   16:30:00
End date and time of board meeting	22-May-2025   17:45:00
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	2025-01-30
Indicate Company website link for updated RPT policy of the Company	https://www.alankit.in/
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 defalt has been made in repayment of loans and debt securities during the quarter under review.

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	314797000	1058916000
	Other income	36607000	67296000
	Total income	351404000	1126212000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	44910000	91302000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	3492000	13104000
(d)	Employee benefit expense	103875000	340171000
(e)	Finance costs	5740000	18893000
(f)	Depreciation, depletion and amortisation expense	26385000	78079000
(f)	Other Expenses
1	OTHER EXPENSES	39930000	357613000
	Total other expenses	39930000	357613000
	Total expenses	224332000	899162000
3	Total profit before exceptional items and tax	127072000	227050000
4	Exceptional items	-59226000	-59226000
5	Total profit before tax	67846000	167824000
6	Tax expense
7	Current tax	41085000	64288000
8	Deferred tax	-2751000	-12840000
9	Total tax expenses	38334000	51448000
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	29512000	116376000
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	29512000	116376000
17	Other comprehensive income net of taxes	2298000	5763000
18	Total Comprehensive Income for the period	31810000	122139000
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	271158000	271158000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		0
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.11	0.43
	Diluted earnings (loss) per share from continuing operations	0.11	0.43
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	0.11	0.43
	Diluted earnings (loss) per share from continuing and discontinued operations	0.11	0.43
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	158891000
	Capital work-in-progress
	Investment property
	Goodwill	0
	Other intangible assets	345437000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	1341955000
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	6558000
	Total non-current financial assets	6558000
	Deferred tax assets (net)	2208000
	Other non-current assets	720978000
	Total non-current assets	2576027000
2	Current assets
	Inventories	40379000
	Current financial asset
	Current investments	128584000
	Trade receivables, current	481664000
	Cash and cash equivalents	12308000
	Bank balance other than cash and cash equivalents	14914000
	Loans, current	377058000
	Other current financial assets
	Total current financial assets	1014528000
	Current tax assets (net)	9573000
	Other current assets	70911000
	Total current assets	1135391000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	3711418000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	271158000
	Other equity	2906016000
	Total equity attributable to owners of parent	3177174000
	Non controlling interest
	Total equity	3177174000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	38408000
	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	8525000
	Total non-current financial liabilities	46933000
	Provisions, non-current	12976000
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	59909000
	Current liabilities
	Current financial liabilities
	Borrowings, current	93961000
	Trade payables, 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	226303000
	Total Trade payable	226303000
	Other current financial liabilities	30582000
	Total current financial liabilities	350846000
	Other current liabilities	89603000
	Provisions, current	574000
	Current tax liabilities (Net)	33312000
	Deferred government grants, Current
	Total current liabilities	474335000
3	Liabilities directly associated with assets in disposal group classified as held for sale
4	Regulatory deferral account credit balances and related deferred tax liability
	Total liabilities	534244000
	Total equity and liabilites	3711418000
	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	Segment A- E governance Services	220147000	595608000
2	Segment B - E governance Product Sale	45162000	115707000
3	Segment C- IT Enabled Services	79417000	387115000
4	Unallocated	6678000	27771000
	Total Segment Revenue	351404000	1126201000
	Less: Inter segment revenue
	Revenue from operations	351404000	1126201000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Segment A- E governance Services	64347000	137167000
2	Segment B - E governance Product Sale	2567000	13026000
3	Segment C- IT Enabled Services	24510000	83051000
4	Unallocated	6679000	27771000
	Total Profit before tax	98103000	261015000
	i. Finance cost
	ii. Other Unallocable Expenditure net off Unallocable income
	Profit before tax	98103000	261015000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Segment A- E governance Services	1774557000	1774557000
2	Segment B - E governance Product Sale	54914000	54914000
3	Segment C- IT Enabled Services	194039000	194039000
4	Unallocated	1687909000	1687909000
	Total Segment Asset	3711419000	3711419000
	Un-allocable Assets	0	0
	Net Segment Asset	3711419000	3711419000
4	Segment Liabilities
	Segment Liabilities
1	Segment A- E governance Services	319761000	319761000
2	Segment B - E governance Product Sale	27973000	27973000
3	Segment C- IT Enabled Services	185937000	185937000
4	Unallocated	574000	574000
	Total Segment Liabilities	534245000	534245000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	534245000	534245000
	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 employee benefit plans	3242000	8131000
	Total Amount of items that will not be reclassified to profit and loss	3242000	8131000
2	Income tax relating to items that will not be reclassified to profit or loss	944000	2368000
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
5	Total Other comprehensive income	2298000	5763000

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			167824000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			0
	Adjustments for decrease (increase) in inventories			13103000
	Adjustments for decrease (increase) in trade receivables, current			382489000
	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			-43087000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			15674000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			78079000
	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			0
	Adjustments for dividend income			0
	Adjustments for interest income			0
	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			5789000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			452047000
	Net cash flows from (used in) operations			619871000
	Dividends received			0
	Interest paid			29307000
	Interest received			0
	Income taxes paid (refund)			57477000
	Other inflows (outflows) of cash			-31497000
	Net cash flows from (used in) operating activities			501590000
	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			0
	Purchase of property, plant and equipment			247178000
	Proceeds from sales of investment property			-97187000
	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			5000000
	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			29307000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-72876000
	Net cash flows from (used in) investing activities	-392934000
	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			0
	Repayments of borrowings			117184000
	Payments of lease liabilities			0
	Dividends paid			0
	Interest paid			15112000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-132296000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-23640000
	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			-23640000
	Cash and cash equivalents cash flow statement at beginning of period			50859000
	Cash and cash equivalents cash flow statement at end of period			27219000