Integrated Filing — IndAS



General information about company
Scrip Code 532719
NSE Symbol BLKASHYAP
MSEI Symbol NOTLISTED
ISIN INE350H01032
Name of company B. L. KASHYAP AND SONS 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 30-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 20-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 Single segment
Description of single segment Construction
Start date and time of board meeting 30-May-2025   13:30:00
End date and time of board meeting 30-May-2025   16:15:00
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 2941847000 11536332000
Other income 31680000 261284000
Total income 2973527000 11797616000
2 Expenses
(a) Cost of materials consumed 1534020000 5474923000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 393000 -927000
(d) Employee benefit expense 267461000 1102835000
(e) Finance costs 122822000 474837000
(f) Depreciation, depletion and amortisation expense 32730000 124069000
(f) Other Expenses
1 Construction and manufacturing Expenses 1008479000 4138210000
2 Administrative & other expenses 59193000 167867000
Total other expenses 1067672000 4306077000
Total expenses 3025098000 11481814000
3 Total profit before exceptional items and tax -51571000 315802000
4 Exceptional items 117409000 186474000
5 Total profit before tax 65838000 502276000
6 Tax expense
7 Current tax 7595000 131346000
8 Deferred tax 90883000 96180000
9 Total tax expenses 98478000 227526000
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 -32640000 274750000
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 -32640000 274750000
17 Other comprehensive income net of taxes 4491000 -2116000
18 Total Comprehensive Income for the period -28149000 272634000
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 225440000 225440000
Face value of equity share capital 1 1
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 -0.14 1.22
Diluted earnings (loss) per share from continuing operations -0.14 1.22
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 -0.14 1.22
Diluted earnings (loss) per share from continuing and discontinued operations -0.14 1.22
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 1210343000
Capital work-in-progress 2100000
Investment property 697974000
Goodwill 0
Other intangible assets 16696000
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 1663000
Trade receivables, non-current 369813000
Loans, non-current 245518000
Other non-current financial assets 143099000
Total non-current financial assets 760093000
Deferred tax assets (net) 806064000
Other non-current assets 2249000
Total non-current assets 3495519000
2 Current assets
Inventories 1937153000
Current financial asset
Current investments 0
Trade receivables, current 4373657000
Cash and cash equivalents 218817000
Bank balance other than cash and cash equivalents 131751000
Loans, current 0
Other current financial assets 19404000
Total current financial assets 4743629000
Current tax assets (net) 192358000
Other current assets 4788014000
Total current assets 11661154000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 15156673000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 225440000
Other equity 5010636000
Total equity attributable to owners of parent 5236076000
Non controlling interest
Total equity 5236076000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 397999000
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 201002000
Total non-current financial liabilities 599001000
Provisions, non-current 125248000
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities 855299000
Total non-current liabilities 1579548000
Current liabilities
Current financial liabilities
Borrowings, current 2761113000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 341541000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1968131000
Total Trade payable 2309672000
Other current financial liabilities 710490000
Total current financial liabilities 5781275000
Other current liabilities 2383320000
Provisions, current 176454000
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 8341049000
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 9920597000
Total equity and liabilites 15156673000
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)
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 Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement of employment benefit obligaton 6000000 -2827000
Total Amount of items that will not be reclassified to profit and loss 6000000 -2827000
2 Income tax relating to items that will not be reclassified to profit or loss 1509000 -711000
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 4491000 -2116000



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 502276000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 474837000
Adjustments for decrease (increase) in inventories -31571000
Adjustments for decrease (increase) in trade receivables, current 323236000
Adjustments for decrease (increase) in trade receivables, non-current -584389000
Adjustments for decrease (increase) in other current assets -591882000
Adjustments for decrease (increase) in other non-current assets 1042000
Adjustments for other financial assets, non-current -20818000
Adjustments for other financial assets, current -3371000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -161024000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 638725000
Adjustments for increase (decrease) in other non-current liabilities 129436000
Adjustments for depreciation and amortisation expense 124069000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 156160000
Adjustments for provisions, non-current 11606000
Adjustments for other financial liabilities, current -78354000
Adjustments for other financial liabilities, non-current 1186000
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) -50000
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) -2827000
Other adjustments for non-cash items 60943000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 446954000
Net cash flows from (used in) operations 949230000
Dividends received 0
Interest paid 0
Interest received -53604000
Income taxes paid (refund) 131346000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 764280000
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 162718000
Purchase of property, plant and equipment 530568000
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 53604000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 20917000
Net cash flows from (used in) investing activities -293329000
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 48941000
Repayments of borrowings 0
Payments of lease liabilities 1574000
Dividends paid 0
Interest paid 474837000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -427470000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 43481000
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 43481000
Cash and cash equivalents cash flow statement at beginning of period 175336000
Cash and cash equivalents cash flow statement at end of period 218817000





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 M/s. Sood Brij & Associates Yes 30-Sep-2027