Integrated Filing — IndAS



General information about company
Scrip Code 000000
NSE Symbol KLL
MSEI Symbol NOTLISTED
ISIN INE0Q2V01012
Name of company KAUSHALYA LOGISTICS 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 30-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 23-May-2025
Description of presentation currency INR (in Actuals)
Reporting Type Half Yearly
Reporting Quarter Yearly
Nature of report standalone or consolidated Standalone
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 Geographical
Description of single segment
Start date and time of board meeting 30-May-2025   12:30:00
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
Whether the company has any related party? No
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? No
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 2025-05-23
Indicate Company website link for updated RPT policy of the Company www.kaushalya.co.in
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
No default on laons and debts



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 Standalone Standalone
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 7527364000 12265983000
Other income 106850000 197154000
Total income 7634214000 12463137000
2 Expenses
(a) Cost of materials consumed 0 0
(b) Purchases of stock-in-trade 6585587000 11138330000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 278294000 -90157000
(d) Employee benefit expense 46982000 81099000
(e) Finance costs 44431000 83620000
(f) Depreciation, depletion and amortisation expense 4619000 8501000
(f) Other Expenses
1 Operating expenses 555153000 1009343000
2 Other Expenses 41040000 71941000
Total other expenses 596193000 1081284000
Total expenses 7556106000 12302677000
3 Total profit before exceptional items and tax 78108000 160460000
4 Exceptional items 0 0
5 Total profit before tax 78108000 160460000
6 Tax expense
7 Current tax 21998000 40624000
8 Deferred tax -1125000 1368000
9 Total tax expenses 20873000 41992000
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 57235000 118468000
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 57235000 118468000
17 Other comprehensive income net of taxes 0 0
18 Total Comprehensive Income for the period 57235000 118468000
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 185300000 185300000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 418410000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 3.09 6.39
Diluted earnings (loss) per share from continuing operations 3.09 6.39
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 3.09 6.39
Diluted earnings (loss) per share from discontinued operations 3.09 6.39
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 6.18 12.78
Diluted earnings (loss) per share from continuing and discontinued operations 6.18 12.78
24 Debt equity ratio 0 0
25 Debt service coverage ratio 0 0
26 Interest service coverage ratio 0 0
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 Standalone
Assets
1 Non-current assets
Property, plant and equipment 314405000
Capital work-in-progress 0
Investment property 0
Goodwill 0
Other intangible assets 432000
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 12252000
Trade receivables, non-current 0
Loans, non-current 1430000
Other non-current financial assets 29835000
Total non-current financial assets 43517000
Deferred tax assets (net) 0
Other non-current assets 0
Total non-current assets 358354000
2 Current assets
Inventories 219203000
Current financial asset
Current investments 0
Trade receivables, current 670144000
Cash and cash equivalents 5794000
Bank balance other than cash and cash equivalents 1633000
Loans, current 931367000
Other current financial assets 348144000
Total current financial assets 1957082000
Current tax assets (net) 0
Other current assets 0
Total current assets 2176285000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 2534639000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 185300000
Other equity 418400000
Total equity attributable to owners of parent 603700000
Non controlling interest
Total equity 603700000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 432699000
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 10982000
Total non-current financial liabilities 443681000
Provisions, non-current 9918000
Deferred tax liabilities (net) 4490000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 458089000
Current liabilities
Current financial liabilities
Borrowings, current 362446000
Trade payables, 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 923952000
Total Trade payable 923952000
Other current financial liabilities 0
Total current financial liabilities 1286398000
Other current liabilities 142623000
Provisions, current 43829000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 1472850000
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 1930939000
Total equity and liabilites 2534639000
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 Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Trade of Electronic Appliances 7207611000 11728195000
2 Logistics & Service Income 320614000 538649000
3 Real Estate 13476000 24080000
Total Segment Revenue 7541701000 12290924000
Less: Inter segment revenue -92513000 -92513000
Revenue from operations 7634214000 12463137000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Trade of Electronic Appliances 4156000 26567000
2 Logistics & Service Income 48997000 84596000
3 Real Estate -1941000 -8697000
Total Profit before tax 51212000 102466000
i. Finance cost 0 0
ii. Other Unallocable Expenditure net off Unallocable income 0 0
Profit before tax 51212000 102466000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Trade of Electronic Appliances 1088028000 1088028000
2 Logistics & Service Income 346758000 346758000
3 Real Estate 275716000 275716000
Total Segment Asset 1710502000 1710502000
Un-allocable Assets 824135000 824135000
Net Segment Asset 2534637000 2534637000
4 Segment Liabilities
Segment Liabilities
1 Trade of Electronic Appliances 993991000 993991000
2 Logistics & Service Income 62198000 62198000
3 Real Estate 362921000 362921000
Total Segment Liabilities 1419110000 1419110000
Un-allocable Liabilities 511817000 511817000
Net Segment Liabilities 1930927000 1930927000
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 Standalone Standalone
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 Standalone
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 160460000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 83620000
Adjustments for decrease (increase) in inventories -90157000
Adjustments for decrease (increase) in trade receivables, current -711327000
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 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 582255000
Adjustments for increase (decrease) in trade payables, non-current 0
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 8501000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 0
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 0
Adjustments for share-based payments 0
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 -166623000
Other adjustments to reconcile profit (loss) 0
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) -293731000
Net cash flows from (used in) operations -133271000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 41663000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -174934000
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 0
Proceeds from sales of investment property 0
Purchase of investment property 0
Proceeds from sales of intangible assets 0
Purchase of intangible assets 29546000
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 -100430000
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 163678000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 2268000
Net cash flows from (used in) investing activities 35970000
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 123101000
Repayments of borrowings 0
Payments of lease liabilities 0
Dividends paid 0
Interest paid 83620000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 39481000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -99483000
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 -99483000
Cash and cash equivalents cash flow statement at beginning of period 105278000
Cash and cash equivalents cash flow statement at end of period 5795000





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.N GUTGUTIA & CO Yes 30-Nov-2027