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 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 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



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 6347800000 25289400000
Other income 200300000 611800000
Total income 6548100000 25901200000
2 Expenses
(a) Cost of materials consumed 4083400000 10302200000
(b) Purchases of stock-in-trade 1000000 6400000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -1928200000 -313700000
(d) Employee benefit expense 322300000 1365500000
(e) Finance costs 64500000 319900000
(f) Depreciation, depletion and amortisation expense 205800000 849500000
(f) Other Expenses
1 Power & Fuel 1295300000 4675500000
2 Freight And Forwarding Expense 906900000 3326700000
3 Other Expenditure 643700000 2614900000
Total other expenses 2845900000 10617100000
Total expenses 5594700000 23146900000
3 Total profit before exceptional items and tax 953400000 2754300000
4 Exceptional items 14900000 -254800000
5 Total profit before tax 968300000 2499500000
6 Tax expense
7 Current tax 24300000 5000000
8 Deferred tax 220000000 -33900000
9 Total tax expenses 244300000 -28900000
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 724000000 2528400000
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 -13200000 4100000
16 Total profit (loss) for period 710800000 2532500000
17 Other comprehensive income net of taxes -221200000 -120600000
18 Total Comprehensive Income for the period 489600000 2411900000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 375860000 1470890000
Total profit or loss, attributable to non-controlling interests 334930000 1061570000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 224140000 1376060000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 265450000 1035870000
21 Details of equity share capital
Paid-up equity share capital 128900000 128900000
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve 15194500000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 2.92 11.41
Diluted earnings (loss) per share from continuing operations 2.92 11.41
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 2.92 11.41
Diluted earnings (loss) per share from continuing and discontinued operations 2.92 11.41
24 Debt equity ratio 0.0035 0.0035
25 Debt service coverage ratio 0.0433 0.0156
26 Interest service coverage ratio 0.1901 0.0185
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 9006900000
Capital work-in-progress 1691900000
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 0
Non-current financial assets
Non-current investments 121000000
Trade receivables, non-current 16000000
Loans, non-current 0
Other non-current financial assets 449600000
Total non-current financial assets 586600000
Deferred tax assets (net) 0
Other non-current assets 569400000
Total non-current assets 11902200000
2 Current assets
Inventories 5110100000
Current financial asset
Current investments 0
Trade receivables, current 1901800000
Cash and cash equivalents 35400000
Bank balance other than cash and cash equivalents 9743900000
Loans, current 0
Other current financial assets 68400000
Total current financial assets 11749500000
Current tax assets (net) 140600000
Other current assets 2083200000
Total current assets 19083400000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 30985600000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 128900000
Other equity 15195200000
Total equity attributable to owners of parent 15324100000
Non controlling interest 4186300000
Total equity 19510400000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 1461300000
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 1378600000
Total non-current financial liabilities 2840600000
Provisions, non-current 175800000
Deferred tax liabilities (net) 829600000
Deferred government grants, Non-current 2000000
Other non-current liabilities 0
Total non-current liabilities 3848000000
Current liabilities
Current financial liabilities
Borrowings, current 3936500000
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 1010700000
Total Trade payable 1056600000
Other current financial liabilities 2274300000
Total current financial liabilities 7267400000
Other current liabilities 242000000
Provisions, current 117800000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 7627200000
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 11475200000
Total equity and liabilites 30985600000
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)
1 Heavy Engineering 275700000 1187900000
2 Cement 3332500000 12333800000
3 Hotel 110000000 398100000
4 Sugar 2625900000 11355200000
5 Others / Unallocated 3700000 14400000
Total Segment Revenue 6347800000 25289400000
Less: Inter segment revenue 0 0
Revenue from operations 6347800000 25289400000
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 Sugar 908300000 2858100000
5 Others / Unallocated 1200000 2200000
Total Profit before tax 907000000 2352100000
i. Finance cost -69500000 -69500000
ii. Other Unallocable Expenditure net off Unallocable income 8200000 8200000
Profit before tax 968300000 2499500000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Heavy Engineering 1322600000 1322600000
2 Cement 10789100000 10789100000
3 Hotel 578300000 578300000
4 Sugar 16496000000 16496000000
5 Others / Unallocated 21000000 21000000
Total Segment Asset 29207000000 29207000000
Un-allocable Assets 1778600000 1778600000
Net Segment Asset 30985600000 30985600000
4 Segment Liabilities
Segment Liabilities
1 Heavy Engineering 829500000 829500000
2 Cement 4462200000 4462200000
3 Hotel 27700000 27700000
4 Sugar 8254200000 8254200000
5 Others / Unallocated 12000000 12000000
Total Segment Liabilities 13585600000 13585600000
Un-allocable Liabilities 2075800000 2075800000
Net Segment Liabilities 15661400000 15661400000
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 Gratuity 3500000 -21200000
2 Leave Encashment -15000000 -34600000
3 Increase/Decrease in Fair Value of Investments -100000 0
4 Foreign translation reserve changes -213600000 -82200000
5 Share of OCI from joint venture 0 -2100000
Total Amount of items that will not be reclassified to profit and loss -225200000 -140100000
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 -221200000 -120600000



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 2499500000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 319900000
Adjustments for decrease (increase) in inventories -406600000
Adjustments for decrease (increase) in trade receivables, current -179200000
Adjustments for decrease (increase) in trade receivables, non-current 36500000
Adjustments for decrease (increase) in other current assets -337100000
Adjustments for decrease (increase) in other non-current assets -11500000
Adjustments for other financial assets, non-current 341000000
Adjustments for other financial assets, current 404500000
Adjustments for other bank balances -697900000
Adjustments for increase (decrease) in trade payables, current -31800000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -118300000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 844800000
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 -133300000
Adjustments for other financial liabilities, non-current 331200000
Adjustments for unrealised foreign exchange losses gains -13100000
Adjustments for dividend income 624900000
Adjustments for interest income 531000000
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) -79400000
Other adjustments for non-cash items 6900000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 4100000
Total adjustments for reconcile profit (loss) -867800000
Net cash flows from (used in) operations 1631700000
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 1600200000
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 2023600000
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 524200000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -2000000
Net cash flows from (used in) investing activities -831000000
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 840500000
Payments of lease liabilities 3300000
Dividends paid 1146900000
Interest paid 308500000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -837800000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -68600000
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 -68600000
Cash and cash equivalents cash flow statement at beginning of period 104000000
Cash and cash equivalents cash flow statement at end of period 35400000





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 No
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