Integrated Filing — IndAS



General information about company

Scrip Code 590066
NSE Symbol KCP
MSEI Symbol NOTLISTED
ISIN INE805C01028
Name of company KCP 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 28-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 05-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 28-May-2025   11:00:00
End date and time of board meeting 28-May-2025   14:00:00
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
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 2025-05-28
Indicate Company website link for updated RPT policy of the Company http://www.kcp.co.in/downloads/investor/corporate-governance/related-party-transaction-policy.pdf
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
NA



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 3721900000 13934200000
Other income 715600000 816500000
Total income 4437500000 14750700000
2 Expenses
(a) Cost of materials consumed 839000000 3059200000
(b) Purchases of stock-in-trade 1000000 6400000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -78800000 -13500000
(d) Employee benefit expense 229200000 994000000
(e) Finance costs 52800000 223500000
(f) Depreciation, depletion and amortisation expense 148800000 621100000
(f) Other Expenses
1 Power and Fuel 1293700000 4668400000
2 Freight And Forwarding Expense 827100000 3035400000
3 Other Expenditure 549600000 1954200000
Total other expenses 2670400000 9658000000
Total expenses 3862400000 14548700000
3 Total profit before exceptional items and tax 575100000 202000000
4 Exceptional items 14900000 -254700000
5 Total profit before tax 590000000 -52700000
6 Tax expense
7 Current tax 24300000 5000000
8 Deferred tax 220000000 -33800000
9 Total tax expenses 244300000 -28800000
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 345700000 -23900000
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 345700000 -23900000
17 Other comprehensive income net of taxes -7600000 -36300000
18 Total Comprehensive Income for the period 338100000 -60200000
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 128900000 128900000
Face value of equity share capital 0 0
27 Details of debt securities
22 Reserves excluding revaluation reserve 6952700000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 2.68 -0.19
Diluted earnings (loss) per share from continuing operations 2.68 -0.19
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 2.68 -0.19
Diluted earnings (loss) per share from continuing and discontinued operations 2.68 -0.19
24 Debt equity ratio 0.0044 0.0044
25 Debt service coverage ratio 0.0292 0.0095
26 Interest service coverage ratio 0.1499 0.0354
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 7433300000
Capital work-in-progress 1570200000
Investment property 0
Goodwill 0
Other intangible assets 47400000
Intangible assets under development 0
Biological assets other than bearer plants 0
Investments accounted for using equity method 251900000
Non-current financial assets
Non-current investments 0
Trade receivables, non-current 16000000
Loans, non-current 0
Other non-current financial assets 1700000
Total non-current financial assets 17700000
Deferred tax assets (net) 0
Other non-current assets 569400000
Total non-current assets 9889900000
2 Current assets
Inventories 1731000000
Current financial asset
Current investments 0
Trade receivables, current 643100000
Cash and cash equivalents 3200000
Bank balance other than cash and cash equivalents 1195000000
Loans, current 0
Other current financial assets 68400000
Total current financial assets 1909700000
Current tax assets (net) 140600000
Other current assets 818300000
Total current assets 4599600000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 14489500000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 128900000
Other equity 6953400000
Total equity attributable to owners of parent 7082300000
Non controlling interest
Total equity 7082300000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 1461200000
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 700000
Total Trade payable 700000
Other non-current financial liabilities 269200000
Total non-current financial liabilities 1731100000
Provisions, non-current 175800000
Deferred tax liabilities (net) 829600000
Deferred government grants, Non-current 2000000
Other non-current liabilities 0
Total non-current liabilities 2738500000
Current liabilities
Current financial liabilities
Borrowings, current 1659500000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 45900000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 669100000
Total Trade payable 715000000
Other current financial liabilities 1972400000
Total current financial liabilities 4346900000
Other current liabilities 203900000
Provisions, current 117900000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 4668700000
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 7407200000
Total equity and liabilites 14489500000
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 Heavy Engineering 275700000 1187900000
2 Cement 3332500000 12333800000
3 Hotel 110000000 398100000
4 Others 3700000 14400000
Total Segment Revenue 3721900000 13934200000
Less: Inter segment revenue 0 0
Revenue from operations 3721900000 13934200000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Heavy Engineering 13600000 24400000
2 Cement -43400000 -630300000
3 Hotel 27300000 97700000
4 Others 1200000 2200000
Total Profit before tax -1300000 -506000000
i. Finance cost 27000000 27000000
ii. Other Unallocable Expenditure net off Unallocable income -618300000 -618300000
Profit before tax 590000000 -52700000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Heavy Engineering 1322600000 1322600000
2 Cement 10789100000 10789100000
3 Hotel 578300000 578300000
4 Others 21000000 21000000
Total Segment Asset 12711000000 12711000000
Un-allocable Assets 1778500000 1778500000
Net Segment Asset 14489500000 14489500000
4 Segment Liabilities
Segment Liabilities
1 Heavy Engineering 829500000 829500000
2 Cement 4462200000 4462200000
3 Hotel 27700000 27700000
4 Others 12000000 12000000
Total Segment Liabilities 5331400000 5331400000
Un-allocable Liabilities 2075800000 2075800000
Net Segment Liabilities 7407200000 7407200000
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 Gratuity 3500000 -21200000
2 Leave Benefits -15000000 -34600000
3 Fair value of investments -100000 0
Total Amount of items that will not be reclassified to profit and loss -11600000 -55800000
2 Income tax relating to items that will not be reclassified to profit or loss -4000000 -19500000
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 0 0
5 Total Other comprehensive income -7600000 -36300000



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 Standalone
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax -52700000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 223500000
Adjustments for decrease (increase) in inventories -135300000
Adjustments for decrease (increase) in trade receivables, current 22900000
Adjustments for decrease (increase) in trade receivables, non-current 36500000
Adjustments for decrease (increase) in other current assets 48200000
Adjustments for decrease (increase) in other non-current assets -11500000
Adjustments for other financial assets, non-current 285300000
Adjustments for other financial assets, current 404500000
Adjustments for other bank balances 79500000
Adjustments for increase (decrease) in trade payables, current 23800000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -121100000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 616400000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current -10000000
Adjustments for provisions, non-current 17400000
Adjustments for other financial liabilities, current -217500000
Adjustments for other financial liabilities, non-current 51700000
Adjustments for unrealised foreign exchange losses gains -13100000
Adjustments for dividend income 632900000
Adjustments for interest income 108100000
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 7000000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 567200000
Net cash flows from (used in) operations 514500000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 31500000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 483000000
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 5200000
Purchase of property, plant and equipment 1744200000
Proceeds from sales of investment property 19200000
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 646000000
Interest received 101300000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities -972500000
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 1461400000
Repayments of borrowings 631300000
Payments of lease liabilities 3300000
Dividends paid 124900000
Interest paid 212100000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 489800000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 300000
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 300000
Cash and cash equivalents cash flow statement at beginning of period 2900000
Cash and cash equivalents cash flow statement at end of period 3200000





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 M/s K S Rao & Co Yes 31-Aug-2027


Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)

Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 THE KCP LIMITED Fives Cail KCP Limited Joint Venture of KCP Ltd Sale of goods or services Approved 110800000 30500000 50200000
2 THE KCP LIMITED Dr. V.L. Indira Dutt Charperson and Managing Director Any other transaction Lease Approved 6900000 2800000 3800000
3 THE KCP LIMITED Smt. V. Kavitha Dutt Joint Managing Director Any other transaction Lease Approved 200000 100000 100000
4 THE KCP LIMITED Sri V.Chandra Kumar Brother of Chairperson and Managing Director & Non Executive Non Independent Director Any other transaction Lease Approved 3000000 1000000 1600000
5 THE KCP LIMITED Smt. Uma S Vallabhaneni Sister of Chairperson and Managing Director Any other transaction Lease Approved 6900000 2400000 3400000
6 THE KCP LIMITED Smt.V.Rama Kumari Sister of Chairperson and Managing Director Any other transaction Lease Approved 5100000 2200000 3300000
7 THE KCP LIMITED Sri Bala Tripurasundari Ammavaru Trust Companies controlled by Key management Personnel/Relatives Any other transaction Lease Approved 6600000 3000000 3900000
8 THE KCP LIMITED Dr. V.L. Indira Dutt Charperson and Managing Director Any other transaction Loan Repaid Approved 118000000 105000000 45000000
9 THE KCP LIMITED Smt. V. Kavitha Dutt Joint Managing Director Any other transaction Deposits Held Approved 45200000 45200000 45200000
10 THE KCP LIMITED Smt. V. Kavitha Dutt Joint Managing Director Interest paid Approved 3800000 0 0
11 THE KCP LIMITED Smt. V. Kavitha Dutt Joint Managing Director Remuneration Approved 11100000 0 0
12 THE KCP LIMITED Smt. V. Kavitha Dutt Joint Managing Director Any other transaction Loans Held Approved 45000000 55000000 55000000
13 THE KCP LIMITED Dr. V.L. Indira Dutt Charperson and Managing Director Remuneration Approved 8400000 0 0
14 THE KCP LIMITED Sri Anis Teybali Hyderi Chief Financial Officer Remuneration Approved 5500000 0 0
15 THE KCP LIMITED Sri. Y. Vijaya Kumar Company Secretary Remuneration Approved 3000000 0 0
16 THE KCP LIMITED Dr. V.L. Indira Dutt Charperson and Managing Director Interest paid Approved 11200000 0 0
17 THE KCP LIMITED Kum.Shivani Dutt Chitturi Daughter of Joint Managing Director Interest paid Approved 2600000 0 0
18 THE KCP LIMITED V. Ramakrishna Sons Pvt Limited Companies controlled by Key management Personnel/Relatives Interest paid Approved 3400000 0 0
19 THE KCP LIMITED Dr. V.L. Dutt (H.U.F) H.U.F controlled by Key management Personnel/Relatives Interest paid Approved 4600000 0 0
20 THE KCP LIMITED Dr. V.L. Dutt (H.U.F) H.U.F controlled by Key management Personnel/Relatives Any other transaction Deposits Held Approved 115000000 115000000 115000000
21 THE KCP LIMITED Kum.Shivani Dutt Chitturi Daughter of Joint Managing Director Any other transaction Deposits Held Approved 56000000 56000000 56000000
22 THE KCP LIMITED Smt V L Indira Dutt Charperson and Managing Director Any other transaction Deposits Held Approved 201400000 201400000 201400000
23 THE KCP LIMITED Sri V. H Ramakrishnan Independent Directors Any other transaction Sitting Fee Approved 0 0 0
24 THE KCP LIMITED Sri Vijay shankar Independent Directors Any other transaction Sitting Fee Approved 0 0 0
25 THE KCP LIMITED Sri P. S. Kumar Independent Directors Any other transaction Sitting Fee Approved 0 0 0
26 THE KCP LIMITED Sri M. Narasimhappa Independent Directors Any other transaction Sitting Fee Approved 0 0 0
27 THE KCP LIMITED Ms. Janaki Pillai Independent Directors Any other transaction Sitting Fee Approved 100000 0 0
28 THE KCP LIMITED Mr. Subbarao Vallabhaneni Non Executive Non Independent Director Any other transaction Sitting Fee Approved 0 0 0
29 THE KCP LIMITED Sri Ravi Chitturi Husband of Joint Managing Director & Non Executive Non Independent Director Any other transaction Sitting Fee Approved 0 0 0
30 THE KCP LIMITED Sri V.Chandra Kumar Brother of Chairperson and Managing Director & Non Executive Non Independent Director Any other transaction Sitting Fee Approved 100000 0 0
31 THE KCP LIMITED Sri Thiruvenkadam Parthasarathi Independent Directors Any other transaction Sitting Fee Approved 100000 0 0
32 THE KCP LIMITED Sri Harish Lakshman Independent Directors Any other transaction Sitting Fee Approved 200000 0 0
33 THE KCP LIMITED V. Ramakrishna Sons Pvt Limited Companies controlled by Key management Personnel/Relatives Any other transaction Loans Held Approved 92000000 92000000 92000000
34 THE KCP LIMITED Kids Patasala Macherla Educational Institutions controlled by Key management Personnel/Relatives Any other transaction Corporate Social Responsibility Approved 100000 0 0
35 THE KCP LIMITED V. Ramakrishna Higher Secondary Schoool Educational Institutions controlled by Key management Personnel/Relatives Any other transaction Corporate Social Responsibility Approved 0 0 0
36 THE KCP LIMITED V Ramakrishna Charitable Trust Companies controlled by Key management Personnel/Relatives Any other transaction Corporate Social Responsibility Approved 0 0 0
37 THE KCP LIMITED Fivescail KCP Limited Joint Venture of KCP Ltd Purchase of goods or services Approved 300000 0 300000
38 THE KCP LIMITED Sri. Ravi Kumar Chitturi Husband of Joint Managing Director & Non Executive Non Independent Director Remuneration Approved 3100000 0 0
39 THE KCP LIMITED Sri. C. Panduranga Rao Independent Directors Any other transaction Sitting Fee Approved 300000 0 0
Total value of transaction during the reporting period 870000000