Integrated Filing — IndAS



General information about company
Scrip Code 543273
NSE Symbol KMEW
MSEI Symbol NOTLISTED
ISIN INE0CJD01011
Name of company Knowledge Marine & Engineering Works 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 Geographical
Description of single segment
Start date and time of board meeting 30-May-2025   19:00:00
End date and time of board meeting 30-May-2025   19:56:00
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 474750000 2007067000
Other income 26807000 52018000
Total income 501557000 2059085000
2 Expenses
(a) Cost of materials consumed 185923000 950984000
(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 20293000 69633000
(e) Finance costs 25802000 97879000
(f) Depreciation, depletion and amortisation expense 31040000 114317000
(f) Other Expenses
1 Other Expenses 101727000 204299000
Total other expenses 101727000 204299000
Total expenses 364785000 1437112000
3 Total profit before exceptional items and tax 136772000 621973000
4 Exceptional items 0 0
5 Total profit before tax 136772000 621973000
6 Tax expense
7 Current tax 19630000 102407000
8 Deferred tax 12056000 23553000
9 Total tax expenses 31686000 125960000
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 105086000 496013000
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 105086000 496013000
17 Other comprehensive income net of taxes 22000 51000
18 Total Comprehensive Income for the period 105108000 496064000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 22599000 148334000
Total profit or loss, attributable to non-controlling interests -3849000 -2068000
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 108010000 108010000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 2066504000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 10.09 46.12
Diluted earnings (loss) per share from continuing operations 10.09 46.12
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 10.09 46.12
Diluted earnings (loss) per share from continuing and discontinued operations 10.09 46.12
24 Debt equity ratio 0.0061 0.0061
25 Debt service coverage ratio 0.0188 0.0184
26 Interest service coverage ratio 0.063 0.0735
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 1592631000
Capital work-in-progress 501540000
Investment property 0
Goodwill 9000
Other intangible assets 224000
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 603448000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 288000
Total non-current financial assets 603736000
Deferred tax assets (net) 0
Other non-current assets 58000
Total non-current assets 2698198000
2 Current assets
Inventories 9781000
Current financial asset
Current investments 0
Trade receivables, current 719285000
Cash and cash equivalents 126602000
Bank balance other than cash and cash equivalents 323129000
Loans, current 39000
Other current financial assets 42819000
Total current financial assets 1211874000
Current tax assets (net) 0
Other current assets 67420000
Total current assets 1289075000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 3987273000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 108010000
Other equity 2066504000
Total equity attributable to owners of parent 2174514000
Non controlling interest 24341000
Total equity 2198855000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 675691000
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 0
Total non-current financial liabilities 675691000
Provisions, non-current 2800000
Deferred tax liabilities (net) 82555000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 761046000
Current liabilities
Current financial liabilities
Borrowings, current 659109000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 4333000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 225501000
Total Trade payable 229834000
Other current financial liabilities 0
Total current financial liabilities 888943000
Other current liabilities 0
Provisions, current 31538000
Current tax liabilities (Net) 106891000
Deferred government grants, Current 0
Total current liabilities 1027372000
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 1788418000
Total equity and liabilites 3987273000
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 India 363630000 1182310000
2 Myanmar 0 367137000
3 Bahrain 111120000 457620000
Total Segment Revenue 474750000 2007067000
Less: Inter segment revenue 0 0
Revenue from operations 474750000 2007067000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 India 135352000 313474000
2 Myanmar -8253000 221169000
3 Bahrain 30811000 185209000
Total Profit before tax 157910000 719852000
i. Finance cost 25802000 25802000
ii. Other Unallocable Expenditure net off Unallocable income -4664000 -4664000
Profit before tax 136772000 621973000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 India 1818379000 1818379000
2 Myanmar 280034000 280034000
3 Bahrain 715277000 715277000
Total Segment Asset 2813690000 2813690000
Un-allocable Assets 1173583000 1173583000
Net Segment Asset 3987273000 3987273000
4 Segment Liabilities
Segment Liabilities
1 India 1152389000 1152389000
2 Myanmar 22904000 22904000
3 Bahrain 715277000 715277000
Total Segment Liabilities 1890570000 1890570000
Un-allocable Liabilities 2096703000 2096703000
Net Segment Liabilities 3987273000 3987273000
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 -22000 -51000
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 22000 51000



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 621973000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 97879000
Adjustments for decrease (increase) in inventories 2384000
Adjustments for decrease (increase) in trade receivables, current -287232000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 82056000
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 108129000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -10478000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 114317000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 22058000
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 -4069000
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 0
Other adjustments to reconcile profit (loss) -14249000
Other adjustments for non-cash items 51000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 110846000
Net cash flows from (used in) operations 732819000
Dividends received 0
Interest paid 0
Interest received -52019000
Income taxes paid (refund) 102407000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 578393000
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 630681000
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 52019000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -690965000
Net cash flows from (used in) investing activities -1269627000
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 732852000
Repayments of borrowings 0
Payments of lease liabilities 0
Dividends paid 0
Interest paid 97879000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 634973000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -56261000
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 -56261000
Cash and cash equivalents cash flow statement at beginning of period 505992000
Cash and cash equivalents cash flow statement at end of period 449731000





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 LKJ & Associates LLP Yes 31-Oct-2027