Integrated Filing — IndAS



General information about company
Scrip Code 532942
NSE Symbol KNRCON
MSEI Symbol NOTLISTED
ISIN INE634I01029
Name of company KNR CONSTRUCTIONS 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 16-May-2025
Description of presentation currency INR (in Actuals)
Reporting Type Half Yearly
Reporting Quarter Yearly
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 Single segment
Description of single segment Construction and Engineering
Start date and time of board meeting 29-May-2025   14:30:00
End date and time of board meeting 29-May-2025   17:30:00
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



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-Oct-2024 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 9752100000 47531664000
Other income 252971000 3156885000
Total income 10005071000 50688549000
2 Expenses
(a) Cost of materials consumed 3741981000 14664392000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0 0
(d) Employee benefit expense 412441000 1771284000
(e) Finance costs 405843000 2078958000
(f) Depreciation, depletion and amortisation expense 228568000 3142195000
(f) Other Expenses
1 Sub contract expenses 491634000 1127251000
2 Construction cost 29016000 3188783000
3 Spreading & Assortment expenses 1940398000 6615233000
4 Other expenses 921665000 3910951000
Total other expenses 3382713000 14842218000
Total expenses 8171546000 36499047000
3 Total profit before exceptional items and tax 1833525000 14189502000
4 Exceptional items -1256159000 -1406280000
5 Total profit before tax 577366000 12783222000
6 Tax expense
7 Current tax 519360000 2514669000
8 Deferred tax -15243000 62410000
9 Total tax expenses 504117000 2577079000
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 73249000 10206143000
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 2719000 -187402000
16 Total profit (loss) for period 75968000 10018741000
17 Other comprehensive income net of taxes 3135000 6877000
18 Total Comprehensive Income for the period 79103000 10025618000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1392362000 10018741000
Total profit or loss, attributable to non-controlling interests -1316394000 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 1395497000 10025618000
Total comprehensive income for the period attributable to owners of parent non-controlling interests -1316394000 0
21 Details of equity share capital
Paid-up equity share capital 562470000 562470000
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 44849315000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 4.95 35.62
Diluted earnings (loss) per share from continuing operations 4.95 35.62
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 4.95 35.62
Diluted earnings (loss) per share from continuing and discontinued operations 4.95 35.62
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 Consolidated
Assets
1 Non-current assets
Property, plant and equipment 3383248000
Capital work-in-progress 4120000
Investment property 1414531000
Goodwill 0
Other intangible assets 425000
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 535319000
Trade receivables, non-current 312635000
Loans, non-current 0
Other non-current financial assets 27435492000
Total non-current financial assets 28283446000
Deferred tax assets (net) 1275775000
Other non-current assets 5263181000
Total non-current assets 39624726000
2 Current assets
Inventories 1604138000
Current financial asset
Current investments 622880000
Trade receivables, current 9211166000
Cash and cash equivalents 1033301000
Bank balance other than cash and cash equivalents 2191886000
Loans, current 15862000
Other current financial assets 14618866000
Total current financial assets 27693961000
Current tax assets (net) 284948000
Other current assets 2101241000
Total current assets 31684288000
3 Non-current assets classified as held for sale 4590000
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 71313604000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 562470000
Other equity 44849315000
Total equity attributable to owners of parent 45411785000
Non controlling interest 0
Total equity 45411785000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 17574069000
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 28425000
Total non-current financial liabilities 17602494000
Provisions, non-current 503082000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 26298000
Total non-current liabilities 18131874000
Current liabilities
Current financial liabilities
Borrowings, current 892254000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 16429000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 3044742000
Total Trade payable 3061171000
Other current financial liabilities 2712238000
Total current financial liabilities 6665663000
Other current liabilities 703431000
Provisions, current 149555000
Current tax liabilities (Net) 251296000
Deferred government grants, Current 0
Total current liabilities 7769945000
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 25901819000
Total equity and liabilites 71313604000
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-Oct-2024 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)
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-Oct-2024 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
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 -3135000 -6877000
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 3135000 6877000



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 12783222000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 2064999000
Adjustments for decrease (increase) in inventories 604604000
Adjustments for decrease (increase) in trade receivables, current -14320196000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 0
Adjustments for decrease (increase) in other non-current assets -127095000
Adjustments for other financial assets, non-current -3933975000
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 0
Adjustments for increase (decrease) in trade payables, non-current -2878032000
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 3142195000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 246439000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 0
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 1524829000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) -37599000
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 604463000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -16159026000
Net cash flows from (used in) operations -3375804000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 2290000000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -5665804000
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 24228000
Purchase of property, plant and equipment 279754000
Proceeds from sales of investment property -1091184000
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 1646765000
Cash advances and loans made to other parties 0
Cash receipts from repayment of advances and loans made to other parties 2584000
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 1477811000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -152472000
Net cash flows from (used in) investing activities -1665552000
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 564737000
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 13087000000
Repayments of borrowings 6616496000
Payments of lease liabilities 0
Dividends paid 70309000
Interest paid 2061870000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -102200000
Net cash flows from (used in) financing activities 4800862000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -2530494000
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 -2530494000
Cash and cash equivalents cash flow statement at beginning of period 3563801000
Cash and cash equivalents cash flow statement at end of period 1033307000





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 P Rao & Co Yes 30-Apr-2027