Integrated Filing — IndAS



General information about company
Scrip Code 532924
NSE Symbol KOLTEPATIL
MSEI Symbol NOTLISTED
ISIN INE094I01018
Name of company Kolte - Patil Developers 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 24-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 Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
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 Real Estate Development
Start date and time of board meeting 24-May-2025   17:00:00
End date and time of board meeting 24-May-2025   18:45:00
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



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 Unaudited 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 7186700000 17173800000
Other income 45300000 463500000
Total income 7232000000 17637300000
2 Expenses
(a) Cost of materials consumed 4722600000 14303100000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 668600000 -1334700000
(d) Employee benefit expense 246900000 941700000
(e) Finance costs 63700000 419100000
(f) Depreciation, depletion and amortisation expense 42500000 142700000
(f) Other Expenses
1 Other Expenses 484800000 1504900000
Total other expenses 484800000 1504900000
Total expenses 6229100000 15976800000
3 Total profit before exceptional items and tax 1002900000 1660500000
4 Exceptional items 0 0
5 Total profit before tax 1002900000 1660500000
6 Tax expense
7 Current tax 220300000 409900000
8 Deferred tax 129400000 208500000
9 Total tax expenses 349700000 618400000
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 653200000 1042100000
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 9700000 51200000
16 Total profit (loss) for period 662900000 1093300000
17 Other comprehensive income net of taxes -3000000 -3000000
18 Total Comprehensive Income for the period 659900000 1090300000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 652900000 1065600000
Total profit or loss, attributable to non-controlling interests 10000000 27700000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent -2900000 -2900000
Total comprehensive income for the period attributable to owners of parent non-controlling interests -100000 -100000
21 Details of equity share capital
Paid-up equity share capital 760000000 760000000
Face value of equity share capital 10 10
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 8.59 14.02
Diluted earnings (loss) per share from continuing operations 8.57 13.99
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 8.59 14.02
Diluted earnings (loss) per share from continuing and discontinued operations 8.57 13.99
24 Debt equity ratio 0.0136 0.0136
25 Debt service coverage ratio 0.0111 0.0038
26 Interest service coverage ratio 0.0492 0.0147
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 1502100000
Capital work-in-progress
Investment property 169000000
Goodwill 0
Other intangible assets 5600000
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 194200000
Trade receivables, non-current
Loans, non-current 0
Other non-current financial assets 1084900000
Total non-current financial assets 1279100000
Deferred tax assets (net) 1640700000
Other non-current assets 2420700000
Total non-current assets 7017200000
2 Current assets
Inventories 36107000000
Current financial asset
Current investments 407400000
Trade receivables, current 621300000
Cash and cash equivalents 1804100000
Bank balance other than cash and cash equivalents 2594200000
Loans, current 0
Other current financial assets 1122100000
Total current financial assets 6549100000
Current tax assets (net) 548700000
Other current assets 2822800000
Total current assets 46027600000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 53044800000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 760000000
Other equity 7541200000
Total equity attributable to owners of parent 8301200000
Non controlling interest 72000000
Total equity 8373200000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 42700000
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 212100000
Total non-current financial liabilities 254800000
Provisions, non-current 129100000
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 383900000
Current liabilities
Current financial liabilities
Borrowings, current 11046200000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 420100000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 5012500000
Total Trade payable 5432600000
Other current financial liabilities 1490800000
Total current financial liabilities 17969600000
Other current liabilities
Provisions, current 163500000
Current tax liabilities (Net) 146100000
Deferred government grants, Current 26008500000
Total current liabilities 44287700000
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 44671600000
Total equity and liabilites 53044800000
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 Unaudited 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 Unaudited 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 Remeasurements of the defined benefit liabilities / (asset) -3800000 -3800000
Total Amount of items that will not be reclassified to profit and loss -3800000 -3800000
2 Income tax relating to items that will not be reclassified to profit or loss -800000 -800000
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 -3000000 -3000000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
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 1660500000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 419100000
Adjustments for decrease (increase) in inventories -220600000
Adjustments for decrease (increase) in trade receivables, current -67100000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -1227100000
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 -304900000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 2929200000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 142800000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 2700000
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 12200000
Adjustments for interest income 156700000
Adjustments for share-based payments 13600000
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) -68800000
Other adjustments for non-cash items 0
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 1450000000
Net cash flows from (used in) operations 3110500000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 291400000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 2819100000
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 162100000
Other cash receipts from sales of equity or debt instruments of other entities 152500000
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 84600000
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 2400000
Purchase of property, plant and equipment 574600000
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 12200000
Interest received 135900000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -1890100000
Net cash flows from (used in) investing activities -2408400000
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 4139100000
Repayments of borrowings 4295800000
Payments of lease liabilities 121200000
Dividends paid 304000000
Interest paid 1022300000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -1604200000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -1193500000
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 -1193500000
Cash and cash equivalents cash flow statement at beginning of period 2997600000
Cash and cash equivalents cash flow statement at end of period 1804100000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 S R B C & CO LLP Yes 28-Feb-2026