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 Consolidated
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



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 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 500170000 1042996000
Other income 5348000 9634000
Total income 505518000 1052630000
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 237564000 491359000
(e) Finance costs 28874000 56042000
(f) Depreciation, depletion and amortisation expense 4504000 8586000
(f) Other Expenses
1 Other Expenses 217378000 445883000
Total other expenses 217378000 445883000
Total expenses 488320000 1001870000
3 Total profit before exceptional items and tax 17198000 50760000
4 Exceptional items 0 0
5 Total profit before tax 17198000 50760000
6 Tax expense
7 Current tax 3908000 12565000
8 Deferred tax 4611000 3773000
9 Total tax expenses 8519000 16338000
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 8679000 34422000
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 8679000 34422000
17 Other comprehensive income net of taxes -27000 -2351000
18 Total Comprehensive Income for the period 8652000 32071000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 8747000 34402000
Total profit or loss, attributable to non-controlling interests -68000 20000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 8722000 32051000
Total comprehensive income for the period attributable to owners of parent non-controlling interests -69000 20000
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 365521000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.41 1.63
Diluted earnings (loss) per share from continuing operations 0.4 1.59
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 0.41 1.63
Diluted earnings (loss) per share from continuing and discontinued operations 0.4 1.59
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
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 consolidated 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 consolidated 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 42.01 76.33 n nIn Bank Account 16.96 33.16 n nTotal 58.97 109.49 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 Consolidated
Assets
1 Non-current assets
Property, plant and equipment 25472000
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 550000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 101093000
Total non-current financial assets 101643000
Deferred tax assets (net) 31267000
Other non-current assets 0
Total non-current assets 163536000
2 Current assets
Inventories 7992000
Current financial asset
Current investments 0
Trade receivables, current 320527000
Cash and cash equivalents 5897000
Bank balance other than cash and cash equivalents 99678000
Loans, current 0
Other current financial assets
Total current financial assets 426102000
Current tax assets (net) 68228000
Other current assets 463412000
Total current assets 965734000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 1129270000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 216326000
Other equity 367591000
Total equity attributable to owners of parent 583917000
Non controlling interest -2070000
Total equity 581847000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 50178000
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 0
Total Trade payable 0
Other non-current financial liabilities
Total non-current financial liabilities 50178000
Provisions, non-current 0
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 5100000
Total non-current liabilities 55278000
Current liabilities
Current financial liabilities
Borrowings, current 344649000
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 25281000
Total Trade payable 26439000
Other current financial liabilities 56583000
Total current financial liabilities 427671000
Other current liabilities 33559000
Provisions, current 30915000
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 492145000
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 547423000
Total equity and liabilites 1129270000
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 Consolidated Consolidated
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 Consolidated Consolidated
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 Consolidated
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 50760000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 56042000
Adjustments for decrease (increase) in inventories -6154000
Adjustments for decrease (increase) in trade receivables, current -55239000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -16388000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 4752000
Adjustments for other financial assets, current -19000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -1827000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 6839000
Adjustments for increase (decrease) in other non-current liabilities -31499000
Adjustments for depreciation and amortisation expense 8586000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current -10448000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current -14385000
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 8512000
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) -68823000
Net cash flows from (used in) operations -18063000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 11774000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -29837000
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 7487000
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 8512000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 981000
Net cash flows from (used in) investing activities 2456000
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 95913000
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 56042000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 22329000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -5052000
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 -5052000
Cash and cash equivalents cash flow statement at beginning of period 10949000
Cash and cash equivalents cash flow statement at end of period 5897000





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