Integrated Filing — IndAS



General information about company
Scrip Code 539276
NSE Symbol KAYA
MSEI Symbol NOTLISTED
ISIN INE587GO1O15
Name of company KAYA 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 19-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 Single segment
Description of single segment SKIN AND HAIR CARE
Start date and time of board meeting 28-May-2025   13:45:00
End date and time of board meeting 28-May-2025   20:00:00
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 2022-05-24
Indicate Company website link for updated RPT policy of the Company www.kaya.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? Yes



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 546872000 2174230000
Other income 44499000 170540000
Total income 591371000 2344770000
2 Expenses
(a) Cost of materials consumed 37976000 117768000
(b) Purchases of stock-in-trade 7472000 29383000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 7033000 5846000
(d) Employee benefit expense 159531000 607629000
(e) Finance costs 78694000 306581000
(f) Depreciation, depletion and amortisation expense 94493000 376409000
(f) Other Expenses
1 Impairment losses / (reversal) on Investment 1525000 -7583000
2 (Gain) / loss on sale of non-current investments -23602000 16470000
3 Consumption of stores and spares 78380000 347360000
4 Other expenses 219602000 810013000
Total other expenses 275905000 1166260000
Total expenses 661104000 2609876000
3 Total profit before exceptional items and tax -69733000 -265106000
4 Exceptional items 0 0
5 Total profit before tax -69733000 -265106000
6 Tax expense
7 Current tax 0 0
8 Deferred tax 0 0
9 Total tax expenses 0 0
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 -69733000 -265106000
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 -69733000 -265106000
17 Other comprehensive income net of taxes -1485000 -3904000
18 Total Comprehensive Income for the period -71218000 -269010000
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 130974000 130974000
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 -5.33 -20.26
Diluted earnings (loss) per share from continuing operations -5.33 -20.26
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 -5.33 -20.26
Diluted earnings (loss) per share from continuing and discontinued operations -5.33 -20.26
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 1572156000
Capital work-in-progress
Investment property
Goodwill 0
Other intangible assets 4116000
Intangible assets under development 13115000
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 7583000
Trade receivables, non-current
Loans, non-current 0
Other non-current financial assets 90406000
Total non-current financial assets 97989000
Deferred tax assets (net)
Other non-current assets 31272000
Total non-current assets 1718648000
2 Current assets
Inventories 257525000
Current financial asset
Current investments 36322000
Trade receivables, current 21070000
Cash and cash equivalents 64780000
Bank balance other than cash and cash equivalents 1501000
Loans, current 2846000
Other current financial assets 125039000
Total current financial assets 251558000
Current tax assets (net)
Other current assets 139627000
Total current assets 648710000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 2367358000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 130974000
Other equity -1525476000
Total equity attributable to owners of parent -1394502000
Non controlling interest
Total equity -1394502000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 1440668000
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
Total non-current financial liabilities 1440668000
Provisions, non-current 15673000
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities 886345000
Total non-current liabilities 2342686000
Current liabilities
Current financial liabilities
Borrowings, current 0
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 65975000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 74336000
Total Trade payable 140311000
Other current financial liabilities 281577000
Total current financial liabilities 421888000
Other current liabilities 962648000
Provisions, current 34638000
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 1419174000
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 3761860000
Total equity and liabilites 2367358000
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)
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 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
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss 1485000 3904000
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 -1485000 -3904000



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 -265106000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 306581000
Adjustments for decrease (increase) in inventories -52933000
Adjustments for decrease (increase) in trade receivables, current 10329000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -78152000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current -32978000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 0
Adjustments for increase (decrease) in trade payables, non-current -39024000
Adjustments for increase (decrease) in other current liabilities 52267000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 376409000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss -7583000
Adjustments for provisions, current 0
Adjustments for provisions, non-current 728000
Adjustments for other financial liabilities, current 1810000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 1640000
Adjustments for dividend income 0
Adjustments for interest income 3413000
Adjustments for share-based payments 1402000
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) 2973000
Other adjustments for non-cash items -129112000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 410944000
Net cash flows from (used in) operations 145838000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 79000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 145759000
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 73710000
Purchase of property, plant and equipment 282171000
Proceeds from sales of investment property 1989700000
Purchase of investment property 1740123000
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 3769000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 94368000
Net cash flows from (used in) investing activities 139253000
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 11071000
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 180000000
Repayments of borrowings 0
Payments of lease liabilities 226213000
Dividends paid 0
Interest paid 269191000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -304333000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -19321000
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 -19321000
Cash and cash equivalents cash flow statement at beginning of period 84101000
Cash and cash equivalents cash flow statement at end of period 64780000





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 B S R & Co. LLP Yes 31-Jul-2025


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 Kaya Limited Harsh Mariwala Chairman and Managing Director Any other transaction Loan taken - Closing Balance 350000000 Approval 90000000 718600000 808600000 Loan 0.08 7 Years Unsecured General Purpose
2 Kaya Limited Rajendra Mariwala Non Executive Director Any other transaction Loan taken - Closing Balance 350000000 Approval 90000000 718600000 808600000 Loan 0.08 7 Years Unsecured General Purpose
3 Kaya Limited B.S. Nagesh Independent Director Any other transaction Directors sitting fees 0 NA 550000 0 0
4 Kaya Limited Nikhil Khattau Independent Director Any other transaction Directors sitting fees 0 NA 450000 0 0
5 Kaya Limited Om Manchanda Independent Director Any other transaction Directors sitting fees 0 NA 200000 0 0
6 Kaya Limited Rajendra Mariwala Non Executive Director Any other transaction Directors sitting fees 0 NA 550000 0 0
7 Kaya Limited Rishabh Mariwala Non Executive Director Any other transaction Directors sitting fees 0 NA 200000 0 0
8 Kaya Limited Vasuta Agarwal Independent Director Any other transaction nDirectors sitting fees 0 NA 300000 0 0
9 Kaya Limited Kaya Middle East DMCC Wholly owned subsidiary Any other transaction Royalty Income 5000000 Approval 239000 565000 0
10 Kaya Limited Kaya Middle East DMCC Wholly owned subsidiary Investment 0 NA 40541000 40541000 0
11 Kaya Limited KME Holdings Pte Ltd Wholly owned subsidiary Investment NA 7110000 14693000 7583000
12 Kaya Limited KME Holdings Pte Ltd Wholly owned subsidiary Any other transaction Reimbursement of expenses paid by Company on behalf of 0 NA 4869000 0 0
13 Kaya Limited Marico Limited Enterprise over which KMP or their relative have significant influence Any other transaction Sale of goods or services 0 NA 47635000 16596000 15459000
14 Kaya Limited Marico Limited Enterprise over which KMP or their relative have significant influence Any other transaction Royalty Income 0 NA 1432000 0 1690000
15 Kaya Limited Rajiv Suri Director of a subsidiary Any other transaction Salary, Wages & Bonus 0 NA 3667000 0 0
16 Kaya Limited Rajiv Nair Chief Executive officer Any other transaction Salary, Wages & Bonus 0 NA 5161000 0 0
17 Kaya Limited Arihant Dhariwal Chief Financial officer Any other transaction Salary, Wages & Bonus 0 NA 4248000 0 1372000
18 Kaya Limited Nitika Dalmia Company Secretary Any other transaction Salary, Wages & Bonus 0 NA 1296000 0 0
19 Kaya Limited Harsh Mariwala Chairman and Managing Director Any other transaction Interest on Loan taken 85488000 Approval 29869000 0 0
20 Kaya Limited Rajendra Mariwala Non Executive Director Any other transaction Interest on Loan taken 85488000 Approval 29869000 0 0
21 Kaya Limited Marico Limited Enterprise over which KMP or their relative have significant influence Any other transaction Rent 7225000 Approval 3613000 1951000 0
22 Kaya Limited Marico Limited Enterprise over which KMP or their relative have significant influence Any other transaction Reimbursement of expenses paid by Company on behalf of 0 NA 12828000 0 0
23 Kaya Middle East DMCC Sakr Al Majd International Step down subsidiary Investment 0 NA 0 -11096000 -11244000
24 Kaya Middle East DMCC Sakr Al Majd International Company under common ownership and/or common management control Any other transaction Loans & Advances 0 NA 22485000 -193000 22487000
25 Kaya Middle East DMCC IRIS Medical Center - Sole Proprietorship LLC Company under common ownership and/or common management control Any other transaction Payroll Cross Charges 0 NA 268000 1325000 1636000
26 Kaya Middle East DMCC IRIS Medical Center - Sole Proprietorship LLC Company under common ownership and/or common management control Any other transaction Expenses Cross Charges 0 NA 46000 241000 290000
27 Kaya Middle East DMCC IRIS Medical Center - Sole Proprietorship LLC Company under common ownership and/or common management control Any other transaction Fund Transfer 0 NA 2000 368000 375000
Total value of transaction during the reporting period 397428000





Format for Disclosing Outstanding Default on Loans and Debt Securities
Sr. No. Particulars Amount Remarks
1. Loans / revolving facilities like cash credit from banks / financial institutions
A Total amount outstanding as on date 0
B Of the total amount outstanding, amount of default as on date 0
2. Unlisted debt securities i.e. NCDs and NCRPS
A Total amount outstanding as on date 0
B Of the total amount outstanding, amount of default as on date 0
3. Total financial indebtedness of the listed entity including short-term and long-term debt 16172000