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 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   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
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(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 2024-04-16
Indicate Company website link for updated RPT policy of the Company https://kmew.in/images/pdf/Policy-on%20-Related-Party-Transaction-2.pdf
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
The Disclosure for the Default is not applicable to the Listed Entity as there was no such deafult in paymnet of Loans and debts during the period under review.



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 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 364387000 1492207000
Other income 27607000 54891000
Total income 391994000 1547098000
2 Expenses
(a) Cost of materials consumed 156839000 748930000
(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 17626000 54300000
(e) Finance costs 18896000 66387000
(f) Depreciation, depletion and amortisation expense 22957000 81987000
(f) Other Expenses
1 Other Expenses 56109000 119433000
Total other expenses 56109000 119433000
Total expenses 272427000 1071037000
3 Total profit before exceptional items and tax 119567000 476061000
4 Exceptional items 0 0
5 Total profit before tax 119567000 476061000
6 Tax expense
7 Current tax 20926000 102156000
8 Deferred tax 12302000 24154000
9 Total tax expenses 33228000 126310000
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 86339000 349751000
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 86339000 349751000
17 Other comprehensive income net of taxes 18000 46000
18 Total Comprehensive Income for the period 86357000 349797000
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 108010000 108010000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 1828844000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 8 32.39
Diluted earnings (loss) per share from continuing operations 8 32.39
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 8 32.39
Diluted earnings (loss) per share from continuing and discontinued operations 8 32.39
24 Debt equity ratio 0.0048 0.0048
25 Debt service coverage ratio 0.0352 0.0202
26 Interest service coverage ratio 0.0733 0.0817
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 1196970000
Capital work-in-progress 501540000
Investment property 0
Goodwill 0
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 615423000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 344000
Total non-current financial assets 615767000
Deferred tax assets (net) 0
Other non-current assets 0
Total non-current assets 2314501000
2 Current assets
Inventories 9781000
Current financial asset
Current investments 0
Trade receivables, current 484193000
Cash and cash equivalents 44886000
Bank balance other than cash and cash equivalents 295858000
Loans, current 55862000
Other current financial assets 42819000
Total current financial assets 923618000
Current tax assets (net) 58808000
Other current assets 0
Total current assets 992207000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 3306708000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 108010000
Other equity 1828844000
Total equity attributable to owners of parent 1936854000
Non controlling interest
Total equity 1936854000
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) 78541000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 757032000
Current liabilities
Current financial liabilities
Borrowings, current 259825000
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 212544000
Total Trade payable 216877000
Other current financial liabilities 0
Total current financial liabilities 476702000
Other current liabilities 0
Provisions, current 29480000
Current tax liabilities (Net) 106640000
Deferred government grants, Current 0
Total current liabilities 612822000
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 1369854000
Total equity and liabilites 3306708000
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 Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 India 364387000 1125070000
2 Myanmar 0 367137000
Total Segment Revenue 364387000 1492207000
Less: Inter segment revenue
Revenue from operations 364387000 1492207000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 India 119063000 266342000
2 Myanmar -8253000 221168000
Total Profit before tax 110810000 487510000
i. Finance cost 18896000 18896000
ii. Other Unallocable Expenditure net off Unallocable income -27653000 -27653000
Profit before tax 119567000 476061000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 India 1456908000 1456908000
2 Myanmar 280035000 280035000
Total Segment Asset 1736943000 1736943000
Un-allocable Assets 1569765000 1569765000
Net Segment Asset 3306708000 3306708000
4 Segment Liabilities
Segment Liabilities
1 India 3098623000 3098623000
2 Myanmar 22904000 22904000
Total Segment Liabilities 3121527000 3121527000
Un-allocable Liabilities 185181000 185181000
Net Segment Liabilities 3306708000 3306708000
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 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 -18000 -46000
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 18000 46000



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 476061000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 66387000
Adjustments for decrease (increase) in inventories -2967000
Adjustments for decrease (increase) in trade receivables, current -212760000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 47660000
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 106067000
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 81987000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 13881000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 18357000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains -4305000
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) -34100000
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) 80207000
Net cash flows from (used in) operations 556268000
Dividends received 0
Interest paid 102156000
Interest received -50587000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 403525000
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 629737000
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 50587000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -703407000
Net cash flows from (used in) investing activities -1282557000
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 835588000
Repayments of borrowings 0
Payments of lease liabilities 0
Dividends paid 0
Interest paid 66387000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 769201000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -109831000
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 -109831000
Cash and cash equivalents cash flow statement at beginning of period 450575000
Cash and cash equivalents cash flow statement at end of period 340744000





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


Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Knowledge Marine & Engineering Works Limited Knowledge Infra Ports Private Limited Subsidiary Companyt Sale of goods or services 86848000 Approved 86848000 20252000 0
2 Knowledge Marine & Engineering Works Limited Knowledge Infra Ports Private Limited Subsidiary Companyt Any other transaction Contractual Deduction 21183000 Approved 21183000 0 0
3 Knowledge Marine & Engineering Works Limited KMEW Offshore Private Limited Associate Company Any other transaction Crew Wages 2730000 Approved 2730000 902000 0
4 Knowledge Marine & Engineering Works Limited KMEW Offshore Private Limited Associate Company Any other transaction Management Support Charges 360000 Approved 360000 0 0
5 Knowledge Marine & Engineering Works Limited Kanak Sujay Kewalramani Director Remuneration Not Applicable 3878000 0 0
6 Knowledge Marine & Engineering Works Limited Kanak Sujay Kewalramani Director Any other transaction Loan taken from the Director 110500000 Approved 110500000 0 0 Any other Loan taken from the Director 0 9 Moths Advance 0 9 Months Unsecured For Working Capital Requirement of the Company
7 Knowledge Marine & Engineering Works Limited Saurabh Daswani Director Remuneration Not Applicable 3878000 86000 293000
8 Knowledge Marine & Engineering Works Limited Saurabh Daswani Director Any other transaction Loan taken from the Director 85000000 Approved 85000000 0 0 Any other Loan taken from the Director 0 9 Months Advance 0 9 Months Unsecured For Working Capital Requirement of the Company
9 Knowledge Marine & Engineering Works Limited Sujay Kewalramani Chief Executive Officer and Relative of Promoter Remuneration Not Applicable 1776000 0 0
10 Knowledge Marine & Engineering Works Limited Pinkesh Kewalramani Senior Mangement Personnel amd forming part of Promoter Group Remuneration Not Applicable 2220000 0 0
11 Knowledge Marine & Engineering Works Limited Dinesh Kewalramanit Senior Mangement Personnel amd forming part of Promoter Group Remuneration Not Applicable 3750000 0 0
12 Knowledge Marine & Engineering Works Limited Dinesh Mohanlal Kewalramni HUF Relative of Promoter Group Purchase of goods or services 3365000 Approved 3365000 0 0
13 Knowledge Marine & Engineering Works Limited Knowledge Marine Co W L L Wholly Owned Subsidiary Company Loan 21600000 Approved 21600000 34261000 55862000 Loan 0 1.5 Years Loan 0.1 1.5 Year Unsecured Working Capital Requirement of the Subsidiary Company
Total value of transaction during the reporting period 347088000