Integrated Filing — IndAS



General information about company
Scrip Code 000000
NSE Symbol KHFM
MSEI Symbol NOTLISTED
ISIN INE00UG01014
Name of company KHFM HOSPITALITY AND FACILITY MANAGEMENT SERVICES 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 18-Jun-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 11-Jun-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 Unaudited
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 NA
Start date and time of board meeting 18-Jun-2025   11:45:00
End date and time of board meeting 18-Jun-2025   12:15:00
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 2025-06-18
Indicate Company website link for updated RPT policy of the Company https://www.khfm.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 debt securities was issued or any default on loans was made by the Company



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 Unaudited 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 477390000 951825000
Other income 4566000 7947000
Total income 481956000 959772000
2 Expenses
(a) Cost of materials consumed 0 0
(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 234369000 485693000
(e) Finance costs 26908000 52802000
(f) Depreciation, depletion and amortisation expense 4444000 8505000
(f) Other Expenses
1 Other Expenses 189470000 364853000
Total other expenses 189470000 364853000
Total expenses 455191000 911853000
3 Total profit before exceptional items and tax 26765000 47919000
4 Exceptional items 0 0
5 Total profit before tax 26765000 47919000
6 Tax expense
7 Current tax 6619000 11684000
8 Deferred tax 4611000 3770000
9 Total tax expenses 11230000 15454000
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 15535000 32465000
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 15535000 32465000
17 Other comprehensive income net of taxes -27000 -2351000
18 Total Comprehensive Income for the period 15508000 30114000
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 216326000 216326000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 368167000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.73 1.54
Diluted earnings (loss) per share from continuing operations 0.71 1.5
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 0.73 1.54
Diluted earnings (loss) per share from continuing and discontinued operations 0.71 1.5
24 Debt equity ratio 0.0089 0.0089
25 Debt service coverage ratio 0.011 0.0113
26 Interest service coverage ratio 0.0216 0.0207
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) Notes on Statement of Audited Standalone Financial Results n nThe above results have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on June 18 2025. n nPrevious period figures have been re-grouped and or rearranged wherever necessary to make their classification comparable with the current period. n nIn accordance with Ind AS 108 on Operating Segments the Company has identified its business segment as Hospitality and Facility Management Services. There are no other primary reportable segments. The major and material activities of the company are restricted to only one geographical segment i.e. India, hence the secondary segment disclosures are also not applicable. n nThe standalone financial results include the results for the second half of FY 2024 25 being the balancing figures between the audited figures in respect of the full financial year and the published unaudited year to date figures up to the first half of the said financial year. n nEPS for the respective half year periods are not annualised. Basic earnings per share is computed by dividing profit or loss attributable to equity shareholders of the Company by the weighted average number of equity shares outstanding during the period. n nDuring the year, the Company allotted 8,37,000 fully paid-up equity shares of face value Rs. 10 each on a preferential basis to promoters and other investors at an issue price of Rs. 52 per share including a share premium of Rs. 42 per share. In addition, the Company had issued 22,32,000 fully convertible warrants on a preferential basis at an issue price of Rs. 52 per warrant comprising Rs. 10 face value and Rs. 42 share premium. Of these, 7,54,141 warrants were converted into an equivalent number of equity shares during the year, pursuant to the receipt of the balance 75 Percent of the consideration, subsequent to the initial 25 Percent received at the time of allotment. The remaining 14,77,859 warrants are pending conversion, with 25 Percent of the consideration having been received in accordance with the applicable terms and regulatory timelines. Given the dilutive effect, diluted earnings per share has been presented for the current year. n n nNotes on Statement of Cash Flow n nThe above Standalone Cash Flow Statement has been prepared under the indirect method as set out in the Indian Accounting Standard Ind AS 7 Statement of Cash Flows. n nCash and Cash Equivalents at the year end comprises n nCash in Hand 34.12 66.32 n nIn Bank Account 16.38 10.77 n nTotal 50.50 77,09 n n



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 25314000
Capital work-in-progress 0
Investment property 5079000
Goodwill 0
Other intangible assets 75000
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 659000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 96908000
Total non-current financial assets 97567000
Deferred tax assets (net) 31271000
Other non-current assets 0
Total non-current assets 159306000
2 Current assets
Inventories 7992000
Current financial asset
Current investments 0
Trade receivables, current 308088000
Cash and cash equivalents 5050000
Bank balance other than cash and cash equivalents 99678000
Loans, current 0
Other current financial assets 0
Total current financial assets 412816000
Current tax assets (net) 68724000
Other current assets 456796000
Total current assets 946328000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 1105634000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 216326000
Other equity 368167000
Total equity attributable to owners of parent 584493000
Non controlling interest
Total equity 584493000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 50177000
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
Total non-current financial liabilities 50177000
Provisions, non-current 0
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 5100000
Total non-current liabilities 55277000
Current liabilities
Current financial liabilities
Borrowings, current 340755000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 1158000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 19204000
Total Trade payable 20362000
Other current financial liabilities 54083000
Total current financial liabilities 415200000
Other current liabilities 29009000
Provisions, current 21655000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 465864000
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 521141000
Total equity and liabilites 1105634000
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 Unaudited Audited
Nature of report standalone or consolidated Standalone Standalone
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 Textual Information(2)



Text Block
Textual Information(2) In accordance with Ind AS 108 on Operating Segments the Company has identified its business segment as Hospitality and Facility Management Services. There are no other primary reportable segments. The major and material activities of the company are restricted to only one geographical segment i.e. India, hence the secondary segment disclosures are also not applicable.



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 Unaudited 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
1 Total -35000 -3141000
Total Amount of items that will not be reclassified to profit and loss -35000 -3141000
2 Income tax relating to items that will not be reclassified to profit or loss -8000 -790000
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 -27000 -2351000



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 47919000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 52802000
Adjustments for decrease (increase) in inventories -6154000
Adjustments for decrease (increase) in trade receivables, current -46807000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -23555000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 8937000
Adjustments for other financial assets, current -19000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -5078000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 841000
Adjustments for increase (decrease) in other non-current liabilities -31499000
Adjustments for depreciation and amortisation expense 8505000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current -19648000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current -3135000
Adjustments for other financial liabilities, non-current 2619000
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for interest income 6825000
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 -63000
Other adjustments to reconcile profit (loss) -3127000
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) -72206000
Net cash flows from (used in) operations -24287000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 10893000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -35180000
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 450000
Purchase of property, plant and equipment 7343000
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 6825000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 981000
Net cash flows from (used in) investing activities 913000
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 101952000
Payments to acquire or redeem entity's shares 0
Payments of other equity instruments 7102000
Proceeds from exercise of stock options 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 0
Repayments of borrowings 0
Payments of lease liabilities 0
Dividends paid 10440000
Interest paid 52802000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 31608000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -2659000
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 -2659000
Cash and cash equivalents cash flow statement at beginning of period 7709000
Cash and cash equivalents cash flow statement at end of period 5050000





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 YRKDAJ and Associates LLP Yes 28-Feb-2027