INTEGRATED FILING — Other than Banks



General information about company

Scrip code 000000
NSE Symbol KRISHCA
MSEI Symbol NOTLISTED
ISIN INE0NR701018
Name of Company KRISHCA STRAPPING SOLUTIONS 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 26-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 21-May-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 Audited
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 STEEL STRAPPING
Start date and time of board meeting 26-May-2025   11:10:00
End date and time of board meeting 26-May-2025   13:30:00
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


Financial Results — Other than Bank
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 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 Revenue From Operations
Revenue from operations 856192000 1492021000
Other income 16240000 18816000
Total Income 872432000 1510837000
2 Expenses
(a) Cost of materials consumed 349576000 788314000
(b) Purchases of stock-in-trade 259726000 259726000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -28741000 -24996000
(d) Employee benefit expense 38987000 70530000
(e) Finance costs 23738000 37024000
(f) Depreciation and amortisation expense 38727000 47599000
(g) Other Expenses
1 Other Direct Expenses 79473000 128266000
2 Other Expenses 25888000 46050000
Total other expenses 105361000 174316000
Total expenses 787374000 1352513000
3 Profit before exceptional and extraordinary items and tax 85058000 158324000
4 Exceptional items 0 0
5 Profit before extraordinary items and tax 85058000 158324000
6 Extraordinary items 0 0
7 Profit before tax 85058000 158324000
8 Tax Expense
Current tax 26673000 41204000
Deferred tax -5402000 -986000
Total tax expenses 21271000 40218000
9 Net Profit Loss for the period from continuing operations 63787000 118106000
10 Profit (loss) from discontinuing operations before tax 0 0
11 Tax expense of discontinuing operations 2149000 2149000
12 Net profit (loss) from discontinuing operation after tax -2149000 -2149000
13 Profit (loss) for period before minority interest 61638000 115957000
14 Share of profit (loss) of associates 0 0
15 Profit (loss) of minority interest 0 0
16 Net profit (Loss) for the period 61638000 115957000
17 Details of equity share capital
Paid-up equity share capital 1419000000000 1419000000000
Face value of equity share capital 10 10
18 Reserves excluding revaluation reserve 0
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 4.34 8.65
Diluted earnings (loss) per share from continuing and discontinued operations 4.34 8.33
20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio
23 Disclosure of notes on financial results


Remarks
20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio


Cash flow statement — indirect
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
1 Statement of cash flows
Cash flows from used in operating activities
Profit before extraordinary items and tax 158324000
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 33341000
Adjustments for depreciation and amortisation expense 47599000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for unrealised foreign exchange losses gains 403000
Adjustments for dividend income 0
Adjustments for share-based payments 0
Other adjustments for which cash effects are investing or financing cash flow 0
Other adjustments to reconcile profit (loss) -194000
Other adjustments for non-cash items 1390000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments to profit (loss) 82539000
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories -151502000
Adjustments for decrease (increase) in trade receivables -179103000
Adjustments for decrease (increase) in other current assets -108569000
Adjustments for increase (decrease) in trade payables -18154000
Adjustments for increase (decrease) in other current liabilities 60194000
Adjustments for provisions -47309000
Total adjustments for working capital -444443000
Total adjustments for reconcile profit (loss) -361904000
Net cash flows from (used in) operations -203580000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities before extraordinary items -203580000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) operating activities -203580000
4 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 intangible assets 0
Purchase of intangible assets 284938000
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 3682000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Proceeds from government grants 0
Net cash flows from (used in) investing activities before extraordinary items -281256000
Proceeds from extraordinary items -138454000
Payment for extraordinary items 0
Net cash flows from (used in) investing activities -419710000
Cash flows from used in financing activities
Proceeds from issuing shares 0
Proceeds from issuing other equity instruments 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 154801000
Repayments of borrowings 12151000
Dividends paid 0
Interest paid 37024000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities before extraordinary items 105626000
Proceeds from extraordinary items 516380000
Payment for extraordinary items 0
Net cash flows from (used in) financing activities 622006000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -1284000
6 Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents -42000
Net increase (decrease) in cash and cash equivalents -1326000
Cash and cash equivalents cash flow statement at beginning of period 7810000
Cash and cash equivalents cash flow statement at end of period 6484000


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
Equity and liabilities
1 Shareholders' funds
Share capital 141900000
Reserves and surplus 836671000
Money received against share warrants 46568000
Total shareholders' funds 1025139000
2 Share application money pending allotment 0
3 Deferred government grants
4 Minority interest
5 Non-current liabilities
Long-term borrowings 35425000
Deferred tax liabilities (net)
Foreign currency monetary item translation difference liability account
Other long-term liabilities 5867000
Long-term provisions 2370000
Total non-current liabilities 43662000
6 Current liabilities
Short-term borrowings 296850000
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises 21112000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 62271000
Total Trade payable 83383000
Other current liabilities 112696000
Short-term provisions 41358000
Total current liabilities 534287000
Total equity and liabilities 1603088000
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 287355000
Producing properties
Intangible assets 0
Preproducing properties
Property, Plant and Equipment capital work-in-progress 63875000
Intangible assets under development or work-in-progress
Total Property, Plant and Equipment and Intangible assets 351230000
ii Non-current investments 0
v Deferred tax assets (net) 5712000
vi Foreign currency monetary item translation difference asset account
vii Long-term loans and advances 276705000
viii Other non-current assets 22054000
Total non-current assets 655701000
Current assets
Current investments 4850000
Inventories 282850000
Trade receivables 416099000
Cash and cash equivalents 0
Bank balance other than cash and cash equivalents 6484000
Short-term loans and advances 0
Other current assets 237104000
Total current assets 947387000
Total assets 1603088000
Disclosure of notes on assets and liabilities


Format for Reporting Segment 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 results 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)
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
Net Segment Asset
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities
Net Segment Liabilities
Disclosure of notes on segments




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 L U KRISHNAN & CO Yes 31-Jul-2027