Integrated Filing — IndAS



General information about company
Scrip Code 000000
NSE Symbol K2INFRA
MSEI Symbol NOTLISTED
ISIN INE0DEZ01013
Name of company K2 INFRAGEN LIMITED
Type of company SME
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 24-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 Unaudited
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 DESIGN WORK
Start date and time of board meeting 29-May-2025   17:08:00
End date and time of board meeting 29-May-2025   19:02:00
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 Not applicable



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 Unaudited 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 953323000 1468083000
Other income 13610000 19163000
Total income 966933000 1487246000
2 Expenses
(a) Cost of materials consumed 746585000 1080174000
(b) Purchases of stock-in-trade 414000 414000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0 0
(d) Employee benefit expense 41175000 65005000
(e) Finance costs 21998000 31942000
(f) Depreciation, depletion and amortisation expense 12196000 21353000
(f) Other Expenses
1 Other expenses 53377000 138576000
Total other expenses 53377000 138576000
Total expenses 875745000 1337464000
3 Total profit before exceptional items and tax 91188000 149782000
4 Exceptional items 0 0
5 Total profit before tax 91188000 149782000
6 Tax expense
7 Current tax 18194000 36690000
8 Deferred tax -567000 -3411000
9 Total tax expenses 17627000 33279000
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 73561000 116503000
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 -1039000 -1072000
16 Total profit (loss) for period 72522000 115431000
17 Other comprehensive income net of taxes -89000 -78000
18 Total Comprehensive Income for the period 72433000 115353000
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 72418000 115338000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 14700 14700
21 Details of equity share capital
Paid-up equity share capital 126184000 126184000
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 5.71 9.16
Diluted earnings (loss) per share from continuing operations 5.71 9.16
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 5.71 9.16
Diluted earnings (loss) per share from continuing and discontinued operations 5.71 9.16
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 84613000
Capital work-in-progress
Investment property
Goodwill 1918000
Other intangible assets 17530000
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 5526000
Trade receivables, non-current
Loans, non-current 0
Other non-current financial assets 76408000
Total non-current financial assets 81934000
Deferred tax assets (net) 20268000
Other non-current assets
Total non-current assets 206263000
2 Current assets
Inventories 0
Current financial asset
Current investments 800000
Trade receivables, current 1297394000
Cash and cash equivalents 21989000
Bank balance other than cash and cash equivalents 232902000
Loans, current 0
Other current financial assets 24148000
Total current financial assets 1577233000
Current tax assets (net) 176000
Other current assets 57007000
Total current assets 1634416000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 1840679000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 126184000
Other equity 636450000
Total equity attributable to owners of parent 762634000
Non controlling interest 723000
Total equity 763357000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 32363000
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 11372000
Total non-current financial liabilities 43735000
Provisions, non-current 1373000
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 45108000
Current liabilities
Current financial liabilities
Borrowings, current 520942000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 12804000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 464190000
Total Trade payable 476994000
Other current financial liabilities 15854000
Total current financial liabilities 1013790000
Other current liabilities 6941000
Provisions, current 238000
Current tax liabilities (Net) 11245000
Deferred government grants, Current
Total current liabilities 1032214000
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 1077322000
Total equity and liabilites 1840679000
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 Unaudited 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 Unaudited 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 Remeasurement (loss)/ gain on defined benefit plans -119000 -104000
Total Amount of items that will not be reclassified to profit and loss -119000 -104000
2 Income tax relating to items that will not be reclassified to profit or loss -30000 -26000
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 -89000 -78000



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 149782000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 32035000
Adjustments for decrease (increase) in inventories 0
Adjustments for decrease (increase) in trade receivables, current -699445000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -508000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current -97959000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 275114000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -43321000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 21353000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 711000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current -7408000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 53000
Adjustments for interest income 14223000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) -139000
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) 2298000
Other adjustments for non-cash items 10150000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -521395000
Net cash flows from (used in) operations -371613000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 61925000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -433538000
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 -183000
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 981000
Purchase of property, plant and equipment 20515000
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 53000
Interest received 9937000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities -9361000
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 329369000
Proceeds from issuing other equity instruments -131520000
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 299506000
Repayments of borrowings 0
Payments of lease liabilities 3349000
Dividends paid 0
Interest paid 33208000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 460798000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 17899000
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 17899000
Cash and cash equivalents cash flow statement at beginning of period 4090000
Cash and cash equivalents cash flow statement at end of period 21989000