Integrated Filing — IndAS



General information about company
Scrip Code 532714
NSE Symbol KEC
MSEI Symbol NOTLISTED
ISIN INE389H01022
Name of company KEC International 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 26-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 19-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 26-May-2025   16:00:00
End date and time of board meeting 26-May-2025   19:15:00
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 68721200000 218467000000
Other income 202000000 708600000
Total income 68923200000 219175600000
2 Expenses
(a) Cost of materials consumed 34657900000 99121500000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 470900000 1665200000
(d) Employee benefit expense 3863200000 15402000000
(e) Finance costs 1703400000 6635900000
(f) Depreciation, depletion and amortisation expense 465300000 1836800000
(f) Other Expenses
1 Erection & sub-contracting expenses 18786600000 68316400000
2 Other expenses 5554300000 18922900000
Total other expenses 24340900000 87239300000
Total expenses 65501600000 211900700000
3 Total profit before exceptional items and tax 3421600000 7274900000
4 Exceptional items 0 0
5 Total profit before tax 3421600000 7274900000
6 Tax expense
7 Current tax 1437900000 2699600000
8 Deferred tax -698400000 -1132100000
9 Total tax expenses 739500000 1567500000
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 2682100000 5707400000
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 2682100000 5707400000
17 Other comprehensive income net of taxes 682300000 449700000
18 Total Comprehensive Income for the period 3364400000 6157100000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0 0
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 0 0
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 534200000 534200000
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 52942200000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 10.08 21.8
Diluted earnings (loss) per share from continuing operations 10.08 21.8
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 10.08 21.8
Diluted earnings (loss) per share from continuing and discontinued operations 10.08 21.8
24 Debt equity ratio 0.0074 0.0073
25 Debt service coverage ratio 0.0198 0.0132
26 Interest service coverage ratio 0.0287 0.0214
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) Please refer PDF submission for Outcome of Board Meeting n n 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 13635600000
Capital work-in-progress 385200000
Investment property 0
Goodwill 2782200000
Other intangible assets 48300000
Intangible assets under development 0
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 2149300000
Loans, non-current 0
Other non-current financial assets 660700000
Total non-current financial assets 2810000000
Deferred tax assets (net) 4527000000
Other non-current assets 3744500000
Total non-current assets 27932800000
2 Current assets
Inventories 11404600000
Current financial asset
Current investments 0
Trade receivables, current 50511000000
Cash and cash equivalents 5456900000
Bank balance other than cash and cash equivalents 1102400000
Loans, current 0
Other current financial assets 111879300000
Total current financial assets 168949600000
Current tax assets (net) 167000000
Other current assets 13345200000
Total current assets 193866400000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 221799200000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 532400000
Other equity 52942200000
Total equity attributable to owners of parent 53474600000
Non controlling interest
Total equity 53474600000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 5699400000
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 0
Total non-current financial liabilities 5699400000
Provisions, non-current 196900000
Deferred tax liabilities (net) 155500000
Deferred government grants, Non-current
Other non-current liabilities 4100000
Total non-current liabilities 6055900000
Current liabilities
Current financial liabilities
Borrowings, current 33875400000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 1646400000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 88315700000
Total Trade payable 89962100000
Other current financial liabilities 16045500000
Total current financial liabilities 139883000000
Other current liabilities 19648000000
Provisions, current 1008700000
Current tax liabilities (Net) 1729000000
Deferred government grants, Current
Total current liabilities 162268700000
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 168324600000
Total equity and liabilites 221799200000
Disclosure of notes on assets and liabilities Textual Information(1)



Text Block
Textual Information(1) Please refer PDF submission for Outcome of Board Meeting



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 EPC 66059400000 206488800000
2 Others 5953500000 18064100000
Total Segment Revenue 72012900000 224552900000
Less: Inter segment revenue 3291700000 3291700000
Revenue from operations 68721200000 218467000000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 EPC 4676100000 13733400000
2 Others 712200000 1305600000
Total Profit before tax 5388300000 15039000000
i. Finance cost 1703400000 1703400000
ii. Other Unallocable Expenditure net off Unallocable income 263300000 263300000
Profit before tax 3421600000 7274900000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 EPC 207326700000 207326700000
2 Others 10211500000 10211500000
Total Segment Asset 217538200000 217538200000
Un-allocable Assets 4261000000 4261000000
Net Segment Asset 221799200000 221799200000
4 Segment Liabilities
Segment Liabilities
1 EPC 136659700000 136659700000
2 Others 6917600000 6917600000
Total Segment Liabilities 143577300000 143577300000
Un-allocable Liabilities 24747300000 24747300000
Net Segment Liabilities 168324600000 168324600000
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) Please refer PDF submission for Outcome of Board Meeting



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 Items that will not be reclassified to profit or loss -14200000 -2800000
Total Amount of items that will not be reclassified to profit and loss -14200000 -2800000
2 Income tax relating to items that will not be reclassified to profit or loss -1300000 1300000
3 Amount of items that will be reclassified to profit and loss
1 Items that will be reclassified to profit or loss 931700000 543900000
Total Amount of items that will be reclassified to profit and loss 931700000 543900000
4 Income tax relating to items that will be reclassified to profit or loss 236500000 90100000
5 Total Other comprehensive income 682300000 449700000



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 7274900000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 6635900000
Adjustments for decrease (increase) in inventories 728500000
Adjustments for decrease (increase) in trade receivables, current -9926200000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -2219500000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current -65600000
Adjustments for other financial assets, current -20411300000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 12440300000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 271700000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 1836800000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current -6800000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 3951900000
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 552400000
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 2660500000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -4656200000
Net cash flows from (used in) operations 2618700000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) -1571900000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 4190600000
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 1034700000
Purchase of property, plant and equipment 1825200000
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 532400000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -420600000
Net cash flows from (used in) investing activities -678700000
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 8511200000
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 2661600000
Repayments of borrowings 3533400000
Payments of lease liabilities 604400000
Dividends paid 1027900000
Interest paid 6328300000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -321200000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 3190700000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 215100000
Net increase (decrease) in cash and cash equivalents 3405800000
Cash and cash equivalents cash flow statement at beginning of period 2051000000
Cash and cash equivalents cash flow statement at end of period 5456800000





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 Price Waterhouse Chartered Accountants LLP Yes 30-Nov-2026