Integrated Filing — IndAS



General information about company
Scrip Code 000000
NSE Symbol KALYANI
MSEI Symbol NOTLISTED
ISIN INE610E01010
Name of company KALYANI COMMERCIALS 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 29-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 22-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 Unaudited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 29-May-2025   14:00:00
End date and time of board meeting 29-May-2025   16:30:00
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. Yes
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 2025-05-29
Indicate Company website link for updated RPT policy of the Company https://www.kalyanicommercials.com/policies
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
Not applicable as there is no default



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 Unaudited
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 1028994000 3873046000
Other income 12501000 15296000
Total income 1041495000 3888342000
2 Expenses
(a) Cost of materials consumed 0 0
(b) Purchases of stock-in-trade 811223000 3811581000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -376872000 -103449000
(d) Employee benefit expense 26544000 56665000
(e) Finance costs 10759000 48799000
(f) Depreciation, depletion and amortisation expense 711000 2829000
(f) Other Expenses
1 Other Expenses 10628000 38308000
Total other expenses 10628000 38308000
Total expenses 482993000 3854733000
3 Total profit before exceptional items and tax 558502000 33609000
4 Exceptional items 0 0
5 Total profit before tax 558502000 33609000
6 Tax expense
7 Current tax 4281000 10139000
8 Deferred tax 138000 138000
9 Total tax expenses 4419000 10277000
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 554083000 23332000
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 554083000 23332000
17 Other comprehensive income net of taxes 737000 737000
18 Total Comprehensive Income for the period 554820000 24069000
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 10000000 10000000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 189431000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 55.48 23.33
Diluted earnings (loss) per share from continuing operations 19.94 23.33
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 55.48 23.33
Diluted earnings (loss) per share from continuing and discontinued operations 19.94 23.33
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 Unaudited
Nature of report standalone or consolidated Standalone
Assets
1 Non-current assets
Property, plant and equipment 22120000
Capital work-in-progress
Investment property 8114000
Goodwill 0
Other intangible assets 0
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 20553000
Trade receivables, non-current
Loans, non-current 0
Other non-current financial assets
Total non-current financial assets 20553000
Deferred tax assets (net) 282000
Other non-current assets 1064000
Total non-current assets 52133000
2 Current assets
Inventories 309338000
Current financial asset
Current investments 0
Trade receivables, current 294152000
Cash and cash equivalents 2444000
Bank balance other than cash and cash equivalents 362000
Loans, current 0
Other current financial assets 110676000
Total current financial assets 407634000
Current tax assets (net)
Other current assets
Total current assets 716972000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 769105000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 10000000
Other equity 189430000
Total equity attributable to owners of parent 199430000
Non controlling interest
Total equity 199430000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 2853000
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 2853000
Provisions, non-current 2750000
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 5603000
Current liabilities
Current financial liabilities
Borrowings, current 515757000
Trade payables, 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 15314000
Total Trade payable 15314000
Other current financial liabilities 4286000
Total current financial liabilities 535357000
Other current liabilities 24406000
Provisions, current 4309000
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 564072000
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 569675000
Total equity and liabilites 769105000
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 Unaudited
Nature of report standalone or consolidated Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Automobile 1008203000 3807129000
2 Others 17996000 65917000
Total Segment Revenue 1026199000 3873046000
Less: Inter segment revenue
Revenue from operations 1026199000 3873046000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Automobile 30308000 81741000
2 Others 28000 660000
Total Profit before tax 30336000 82401000
i. Finance cost 18678000 18678000
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax 11658000 33602000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Automobile -295211000 -295211000
2 Others 2086000 2086000
Total Segment Asset -293125000 -293125000
Un-allocable Assets 0 0
Net Segment Asset -293125000 -293125000
4 Segment Liabilities
Segment Liabilities
1 Automobile -301146000 -301146000
2 Others 0 0
Total Segment Liabilities -301146000 -301146000
Un-allocable Liabilities 0 0
Net Segment Liabilities -301146000 -301146000
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 Unaudited
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 -737000 -737000
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 737000 737000



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 Unaudited
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 33609000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0
Adjustments for decrease (increase) in inventories -103449000
Adjustments for decrease (increase) in trade receivables, current -105751000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -93596000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 1000
Adjustments for other bank balances -20922000
Adjustments for increase (decrease) in trade payables, current 0
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 0
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 2829000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 0
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 1069000
Adjustments for other financial liabilities, non-current 512000
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for interest income 0
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) 2725000
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) -316582000
Net cash flows from (used in) operations -282973000
Dividends received 0
Interest paid -47072000
Interest received 5116000
Income taxes paid (refund) 8346000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -239131000
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 0
Purchase of property, plant and equipment 114000
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 5116000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -16000
Net cash flows from (used in) investing activities 4986000
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 0
Repayments of borrowings -283714000
Payments of lease liabilities 0
Dividends paid 0
Interest paid 47073000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 236641000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 2496000
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 2496000
Cash and cash equivalents cash flow statement at beginning of period 10549000
Cash and cash equivalents cash flow statement at end of period 13045000





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 K Prasad & Co. Yes 31-Jan-2028


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 Kalyani Commercials Limited Ganganagar Vehicles Private Limited Common Director Any other transaction Purchase and sale of shares ordinary course 89176000 0 18050000 Any other shares trading 0 1 year
2 Kalyani Commercials Limited Ganganagar Vehicles Private Limited Common Director Loan ordinary course 1105676000 0 8743000
3 Kalyani Commercials Limited Ganganagar Automobiles Private Limited Common Director Any other transaction shares ordinary course 0 2500000 2500000
4 Kalyani Commercials Limited Ganganagar Automobiles Private Limited Common Director Loan ordinary course 77676000 0 975000
5 Kalyani Commercials Limited Argent Leasing and Finance Ltd Common Director Loan ordinary course 262000 2639000 2853000
6 Kalyani Commercials Limited Kota Trucks Private Ltd Common Director Purchase of goods or services ordinary course 7092000 0 602000
7 Kalyani Commercials Limited Kota Trucks Private Ltd Common Director Sale of goods or services ordinary course 9883000 0 602000
8 Kalyani Commercials Limited Kota Trucks Private Ltd Common Director Interest paid ordinary course 575000 0 0
9 Kalyani Commercials Limited Kota Trucks Private Ltd Common Director Loan ordinary course 145817000 0 0
10 Kalyani Commercials Limited Kota Trucks Private Ltd Common Director Any other transaction Rent paid ordinary course 1980000 0 0
11 Kalyani Commercials Limited GD Autombile LLP Common Director Any other transaction Rent paid ordinary course 283000 0 0
12 Kalyani Commercials Limited GD Autombile LLP Common Director Purchase of goods or services ordinary course 386000 0 0
13 Kalyani Commercials Limited GD Autombile LLP Common Director Sale of goods or services ordinary course 46000 0 0
14 Kalyani Commercials Limited GD Autombile LLP Common Director Loan ordinary course 62875000 0 1935000
15 Kalyani Commercials Limited GD Autombile LLP Common Director Interest paid ordinary course 1793000 0 0
16 Kalyani Commercials Limited Shankar Lal Agarwal Director and Promoter Remuneration ordinary course 600000 0 0
17 Kalyani Commercials Limited Sourabh Agarwal Director and Promoter Remuneration ordinary course 1200000 0 0
18 Kalyani Commercials Limited Sourabh Agarwal Director and Promoter Any other transaction Rent paid ordinary course 672000 0 0
19 Kalyani Commercials Limited Manushree Agarwal Director Remuneration ordinary course 2400000 0 0
20 Kalyani Commercials Limited Mala Agarwal Relative of Director AND PROMOTER Any other transaction Rent paid ordinary course 60000 0 0
Total value of transaction during the reporting period 1508452000