Integrated Filing — IndAS



General information about company
Scrip Code 519602
NSE Symbol KELLTONTEC
MSEI Symbol NOTLISTED
ISIN INE164B01022
Name of company KELLTON TECH SOLUTIONS 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 26-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 Multi segment
Description of single segment
Start date and time of board meeting 30-May-2025   17:00:00
End date and time of board meeting 30-May-2025   18:20:00
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 2863328000 10978212000
Other income 9644000 20698000
Total income 2872972000 10998910000
2 Expenses
(a) Cost of materials consumed 937000 937000
(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 1297039000 5165363000
(e) Finance costs 54966000 202680000
(f) Depreciation, depletion and amortisation expense
(f) Other Expenses
1 Other Expenses 1272862000 4535496000
Total other expenses 1272862000 4535496000
Total expenses 2667638000 10073875000
3 Total profit before exceptional items and tax
4 Exceptional items
5 Total profit before tax 205334000 924989000
6 Tax expense
7 Current tax 14558000 127433000
8 Deferred tax -1182000 318000
9 Total tax expenses 13376000 127751000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement
11 Net Profit Loss for the period from continuing operations
12 Profit (loss) from discontinued operations before tax
13 Tax expense of discontinued operations
14 Net profit (loss) from discontinued operation after tax
15 Share of profit (loss) of associates and joint ventures accounted for using equity method
16 Total profit (loss) for period
17 Other comprehensive income net of taxes
18 Total Comprehensive Income for the period
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 487570000 487570000
Face value of equity share capital 5 5
27 Details of debt securities
22 Reserves excluding revaluation reserve 4865413000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations
Diluted earnings (loss) per share from continuing operations
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations
Diluted earnings (loss) per share from discontinued operations
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 1.9 8.18
Diluted earnings (loss) per share from continuing and discontinued operations 1.87 8.15
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 95255000
Capital work-in-progress
Investment property
Goodwill
Other intangible assets
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 0
Trade receivables, non-current
Loans, non-current
Other non-current financial assets
Total non-current financial assets
Deferred tax assets (net) 0
Other non-current assets 478509000
Total non-current assets 1063278000
2 Current assets
Inventories 59405000
Current financial asset
Current investments 0
Trade receivables, current
Cash and cash equivalents 0
Bank balance other than cash and cash equivalents 275303000
Loans, current
Other current financial assets
Total current financial assets
Current tax assets (net)
Other current assets 3232699000
Total current assets 6826955000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 7890233000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital
Other equity
Total equity attributable to owners of parent
Non controlling interest
Total equity
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current
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
Provisions, non-current
Deferred tax liabilities (net) 12758000
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 669607000
Current liabilities
Current financial liabilities
Borrowings, current
Trade payables, 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 current financial liabilities
Total current financial liabilities
Other current liabilities 298145000
Provisions, current
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 1867643000
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
Total equity and liabilites 7890233000
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)
1 Digital Transformation 2361687000 9047764000
2 Enterprise Solutions 399858000 1530589000
3 Consulting 101783000 399859000
Total Segment Revenue 2863328000 10978212000
Less: Inter segment revenue 0 0
Revenue from operations 2863328000 10978212000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Digital Transformation 710253000 2856926000
2 Enterprise Solutions 85669000 340887000
3 Consulting 19336000 82484000
Total Profit before tax 815258000 3280297000
i. Finance cost 54967000 54967000
ii. Other Unallocable Expenditure net off Unallocable income 554957000 554957000
Profit before tax 205334000 924989000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Digital Transformation 0 0
2 Enterprise Solutions 0 0
3 Consulting 0 0
Total Segment Asset 0 0
Un-allocable Assets 0 0
Net Segment Asset 0 0
4 Segment Liabilities
Segment Liabilities
1 Digital Transformation 0 0
2 Enterprise Solutions 0 0
3 Consulting 0 0
Total Segment Liabilities 0 0
Un-allocable Liabilities 0 0
Net Segment Liabilities 0 0
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
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
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



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 924989000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 202680000
Adjustments for decrease (increase) in inventories 0
Adjustments for decrease (increase) in trade receivables, current
Adjustments for decrease (increase) in trade receivables, non-current
Adjustments for decrease (increase) in other current assets -626445000
Adjustments for decrease (increase) in other non-current assets
Adjustments for other financial assets, non-current
Adjustments for other financial assets, current
Adjustments for other bank balances
Adjustments for increase (decrease) in trade payables, current
Adjustments for increase (decrease) in trade payables, non-current
Adjustments for increase (decrease) in other current liabilities -22530000
Adjustments for increase (decrease) in other non-current liabilities
Adjustments for depreciation and amortisation expense 169399000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 46000
Adjustments for provisions, current
Adjustments for provisions, non-current
Adjustments for other financial liabilities, current
Adjustments for other financial liabilities, non-current
Adjustments for unrealised foreign exchange losses gains 6652000
Adjustments for dividend income 0
Adjustments for interest income
Adjustments for share-based payments 2059000
Adjustments for fair value losses (gains)
Adjustments for undistributed profits of associates
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 16634000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -725920000
Net cash flows from (used in) operations 199069000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 140390000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 58679000
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 6595000
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 108274000
Proceeds from sales of investment property
Purchase of investment property
Proceeds from sales of intangible assets 0
Purchase of intangible assets 138199000
Proceeds from sales of intangible assets under development
Purchase of intangible assets under development
Proceeds from sales of goodwill
Purchase of goodwill
Proceeds from biological assets other than bearer plants
Purchase of biological assets other than bearer plants
Proceeds from government grants 0
Proceeds from sales of other long-term assets
Purchase of other long-term assets
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 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 7654000
Net cash flows from (used in) investing activities -245414000
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries
Payments from changes in ownership interests in subsidiaries
Proceeds from issuing shares
Proceeds from issuing other equity instruments 0
Payments to acquire or redeem entity's shares
Payments of other equity instruments
Proceeds from exercise of stock options
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 304116000
Repayments of borrowings 29607000
Payments of lease liabilities
Dividends paid 0
Interest paid 202680000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 110200000
Net cash flows from (used in) financing activities 185068000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -1667000
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 -1667000
Cash and cash equivalents cash flow statement at beginning of period 276970000
Cash and cash equivalents cash flow statement at end of period 275303000





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 Anant Rao & Malik Yes 13-Aug-2027