Integrated Filing — IndAS



General information about company
Scrip Code 507528
NSE Symbol KUNDANMM
MSEI Symbol NOTLISTED
ISIN INE889B01016
Name of company KUNDAN MINERALS AND METALS 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 22-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 MINERALS AND METALS
Start date and time of board meeting 30-May-2025   17:00:00
End date and time of board meeting 30-May-2025   18:30:00
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-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 26790729000 42774393000
Other income 75550000 122646000
Total income 26866279000 42897039000
2 Expenses
(a) Cost of materials consumed 217343000 3060076000
(b) Purchases of stock-in-trade 25706582000 38057052000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -3898000 -3898000
(d) Employee benefit expense 9317000 18577000
(e) Finance costs 68027000 130540000
(f) Depreciation, depletion and amortisation expense 7133000 10299000
(f) Other Expenses
1 Other Expenses 41544000 100181000
Total other expenses 41544000 100181000
Total expenses 26046048000 41372827000
3 Total profit before exceptional items and tax 820231000 1524212000
4 Exceptional items -66000 -436000
5 Total profit before tax 820165000 1523776000
6 Tax expense
7 Current tax 224351000 252875000
8 Deferred tax -8504000 -8504000
9 Total tax expenses 215847000 244371000
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 604318000 1279405000
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 -51000 -51000
16 Total profit (loss) for period 604267000 1279354000
17 Other comprehensive income net of taxes 64000 64000
18 Total Comprehensive Income for the period 604331000 1279418000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0 0
Total profit or loss, attributable to non-controlling interests 0 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0 0
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0 0
21 Details of equity share capital
Paid-up equity share capital 60484000 60484000
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 9.99 21.15
Diluted earnings (loss) per share from continuing operations 9.99 21.15
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 9.99 21.15
Diluted earnings (loss) per share from continuing and discontinued operations 9.99 21.15
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 463793000
Capital work-in-progress 67541000
Investment property
Goodwill 0
Other intangible assets 1588000
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 2251000
Trade receivables, non-current
Loans, non-current 0
Other non-current financial assets 8764000
Total non-current financial assets 11015000
Deferred tax assets (net) 8504000
Other non-current assets
Total non-current assets 552441000
2 Current assets
Inventories 842866000
Current financial asset
Current investments 0
Trade receivables, current 0
Cash and cash equivalents 24395000
Bank balance other than cash and cash equivalents 18944000
Loans, current 780947000
Other current financial assets 45437000
Total current financial assets 869723000
Current tax assets (net) 0
Other current assets 103628000
Total current assets 1816217000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 2368658000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 60484000
Other equity 1234693000
Total equity attributable to owners of parent 1295177000
Non controlling interest
Total equity 1295177000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 469000
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 813000
Total non-current financial liabilities 1282000
Provisions, non-current 1362000
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 2644000
Current liabilities
Current financial liabilities
Borrowings, current 906022000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 318000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 5831000
Total Trade payable 6149000
Other current financial liabilities 9292000
Total current financial liabilities 921463000
Other current liabilities 8498000
Provisions, current 106000
Current tax liabilities (Net) 140770000
Deferred government grants, Current 0
Total current liabilities 1070837000
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 1073481000
Total equity and liabilites 2368658000
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 Remeasurements of the defined benefit obligations 64000 64000
Total Amount of items that will not be reclassified to profit and loss 64000 64000
2 Income tax relating to items that will not be reclassified to profit or loss 0 0
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 64000 64000



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 1523776000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 10299000
Adjustments for decrease (increase) in inventories -799997000
Adjustments for decrease (increase) in trade receivables, current -29692000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -61789000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current -39794000
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -31188000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 6118000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 0
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 1005000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 1109000
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 122306000
Adjustments for share-based payments 130461000
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) 69000
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) -935705000
Net cash flows from (used in) operations 588071000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 138314000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 449757000
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 294779000
Proceeds from sales of investment property 281000
Purchase of investment property 313313000
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 711038000
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 122199000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -8386000
Net cash flows from (used in) investing activities -1205036000
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 904582000
Repayments of borrowings 0
Payments of lease liabilities 847000
Dividends paid 0
Interest paid 130354000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 773381000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 18102000
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 18102000
Cash and cash equivalents cash flow statement at beginning of period 6293000
Cash and cash equivalents cash flow statement at end of period 24395000





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 Ashwani and Associates Yes 31-Jan-2026