INTEGRATED FILING — Other than Banks



General information about company

Scrip code 000000
NSE Symbol KEN
MSEI Symbol NOTLISTED
ISIN INE15DO01012
Name of Company KEN ENTERPRISES 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 30-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 27-May-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 Manufacturing of Fabrics
Start date and time of board meeting 30-May-2025   11:00:00
End date and time of board meeting 30-May-2025   14:10:00
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
(III) 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 2024-09-16
Indicate Company website link for updated RPT policy of the Company https://kenindia.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? Yes
No. of times funds raised during the quarter 1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
NA


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 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 Revenue From Operations
Revenue from operations 2684309000 4837392000
Other income 67482000 109084000
Total Income 2751791000 4946476000
2 Expenses
(a) Cost of materials consumed 2171905000 3931369000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -27436000 -69634000
(d) Employee benefit expense 44772000 83548000
(e) Finance costs 96475000 169654000
(f) Depreciation and amortisation expense 6341000 12132000
(g) Other Expenses
1 Direct Expenses 308075000 562916000
2 Other Expenses 53672000 91676000
Total other expenses 361747000 654592000
Total expenses 2653804000 4781661000
3 Profit before exceptional and extraordinary items and tax 97987000 164815000
4 Exceptional items 0 0
5 Profit before extraordinary items and tax 97987000 164815000
6 Extraordinary items 0 0
7 Profit before tax 97987000 164815000
8 Tax Expense
Current tax 24832000 41673000
Deferred tax 1808000 1808000
Total tax expenses 26640000 43481000
9 Net Profit Loss for the period from continuing operations 71347000 121334000
10 Profit (loss) from discontinuing operations before tax 0 0
11 Tax expense of discontinuing operations 0 0
12 Net profit (loss) from discontinuing operation after tax 0 0
13 Profit (loss) for period before minority interest 71347000 121334000
14 Share of profit (loss) of associates
15 Profit (loss) of minority interest
16 Net profit (Loss) for the period 71347000 121334000
17 Details of equity share capital
Paid-up equity share capital 245655000 245655000
Face value of equity share capital 10 10
18 Reserves excluding revaluation reserve 861092000
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 3.57 6.33
Diluted earnings (loss) per share from continuing and discontinued operations 3.57 6.33
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 Standalone
1 Statement of cash flows
Cash flows from used in operating activities
Profit before extraordinary items and tax 164815000
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 169654000
Adjustments for depreciation and amortisation expense 12132000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for unrealised foreign exchange losses gains 0
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) 0
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 to profit (loss) 181786000
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories -144452000
Adjustments for decrease (increase) in trade receivables -161462000
Adjustments for decrease (increase) in other current assets -33709000
Adjustments for increase (decrease) in trade payables 47123000
Adjustments for increase (decrease) in other current liabilities -80838000
Adjustments for provisions 1575000
Total adjustments for working capital -371763000
Total adjustments for reconcile profit (loss) -189977000
Net cash flows from (used in) operations -25162000
Dividends received 0
Interest paid 0
Interest received -6331000
Income taxes paid (refund) 50772000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities before extraordinary items -82265000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) operating activities -82265000
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 13240000
Proceeds from sales of intangible assets 0
Purchase of intangible assets 0
Cash advances and loans made to other parties 184000
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 6331000
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 -7093000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) investing activities -7093000
Cash flows from used in financing activities
Proceeds from issuing shares 544793000
Proceeds from issuing other equity instruments 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 0
Repayments of borrowings 126602000
Dividends paid 0
Interest paid 169654000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities before extraordinary items 248537000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) financing activities 248537000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 159179000
6 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 159179000
Cash and cash equivalents cash flow statement at beginning of period 62017000
Cash and cash equivalents cash flow statement at end of period 221196000


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
Equity and liabilities
1 Shareholders' funds
Share capital 245655000
Reserves and surplus 861092000
Money received against share warrants 0
Total shareholders' funds 1106747000
2 Share application money pending allotment 0
3 Deferred government grants 0
4 Minority interest
5 Non-current liabilities
Long-term borrowings 7667000
Deferred tax liabilities (net) -936000
Foreign currency monetary item translation difference liability account 0
Other long-term liabilities 0
Long-term provisions 7333000
Total non-current liabilities 14064000
6 Current liabilities
Short-term borrowings 344170000
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises 4263000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1438568000
Total Trade payable 1442831000
Other current liabilities 26543000
Short-term provisions 6305000
Total current liabilities 1819849000
Total equity and liabilities 2940660000
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 84253000
Producing properties 0
Intangible assets 1594000
Preproducing properties 0
Property, Plant and Equipment capital work-in-progress 0
Intangible assets under development or work-in-progress 0
Total Property, Plant and Equipment and Intangible assets 85847000
ii Non-current investments 1275000
v Deferred tax assets (net) 0
vi Foreign currency monetary item translation difference asset account 0
vii Long-term loans and advances 0
viii Other non-current assets 4808000
Total non-current assets 91930000
Current assets
Current investments 0
Inventories 1257324000
Trade receivables 1171827000
Cash and cash equivalents 221195000
Bank balance other than cash and cash equivalents 0
Short-term loans and advances 92950000
Other current assets 105434000
Total current assets 2848730000
Total assets 2940660000
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 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
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 Mittal Agarwal & Company Yes 30-Apr-2028


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)
Mode of Fund Raising Public Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 10-Feb-2025
Amount Raised 582725000
Report filed for Quarter ended 31-Mar-2025
Monitoring Agency Not Applicable
Monitoring Agency Name, if applicable
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation NA
Comments of the Audit Committee after review NA
Comments of the auditors, if any NA
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 Unidentified Acquisitions in India and abroad NA 62500000 0 0 0
2 Purchase of New Machinery NA 45330000 0 0 0
3 Capital Expenditure for renovation ofnboth manufacturing facilities NA 37654000 0 0 0
4 To meet working capital requirements NA 250000000 0 250000000 0
5 General Corporate Expenses NA 134789000 0 134789000 0
6 Issue Expenses NA 52452000 0 52452000 0


Signatory Details
Name of signatory Sachin Mulay
Designation of person Chief Financial Officer
Place Ichalkaranji
Date 30-May-2025


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 KEN ENTERPRISES LIMITED Nikunj Hariprasad Bagdiya Key Managerial Personnel Remuneration 20000000 Audit Committee Approved the Same 8684000 0 0
2 KEN ENTERPRISES LIMITED Sachin Mulay Key Managerial Personnel Remuneration 2000000 Audit Committee Approved the Same 440000 0 0
3 KEN ENTERPRISES LIMITED Arshita Singh Key Managerial Personnel Any other transaction Director sitting fees 120000 Audit Committee Approved the Same 50000 0 0
4 KEN ENTERPRISES LIMITED Vinaykumar Ramgopal Jhawar Key Managerial Personnel Any other transaction Director sitting fees 120000 Audit Committee Approved the Same 60000 0 0
5 KEN ENTERPRISES LIMITED Rashmi Sagar Mitkary Key Managerial Personnel Any other transaction Director sitting fees 120000 Audit Committee Approved the Same 60000 0 0
6 KEN ENTERPRISES LIMITED Bina Hariprasad Bagdiya Key Managerial Personnel Any other transaction Rent Paid 1200000 Audit Committee Approved the Same 500000 0 0
7 KEN ENTERPRISES LIMITED Kuber Cotspin Private Limited Subsidiary Company Any other transaction Rent Paid 400000 Audit Committee Approved the Same 180000 0 0
8 KEN ENTERPRISES LIMITED Kuber Cotspin Private Limited Subsidiary Company Sale of goods or services 100000000 Audit Committee Approved the Same 47457000 69346000 79259000
9 KEN ENTERPRISES LIMITED Aaren Invotech Enterprises over which Key Managerial Personnel (KMP) are able to exercise influential control Sale of goods or services 200000000 Audit Committee Approved the Same 83168000 48439000 46721000
10 KEN ENTERPRISES LIMITED Ken Global Design Private Limited Enterprises over which Key Managerial Personnel (KMP) are able to exercise influential control Sale of goods or services 20000000 Audit Committee Approved the Same 9081000 103684000 7927000
11 KEN ENTERPRISES LIMITED Zest Lifestyle Private Limited Enterprises over which Key Managerial Personnel (KMP) are able to exercise influential control Sale of goods or services 200000000 Audit Committee Approved the Same 87936000 213779000 108960000
12 KEN ENTERPRISES LIMITED Kuber Cotspin Private Limited Subsidiary Company Interest received 3500000 Audit Committee Approved the Same 1579000 0 0
13 KEN ENTERPRISES LIMITED Ken Global Design Private Limited Enterprises over which Key Managerial Personnel (KMP) are able to exercise influential control Interest received 20000000 Audit Committee Approved the Same 8344000 0 0
14 KEN ENTERPRISES LIMITED Zest Lifestyle Private Limited Enterprises over which Key Managerial Personnel (KMP) are able to exercise influential control Interest received 2500000 Audit Committee Approved the Same 1018000 0 0
15 KEN ENTERPRISES LIMITED Nikunj Hariprasad Bagdiya Key Managerial Personnel Any other transaction Loan Repaid 10000000 Audit Committee Approved the Same -5228000 5229000 0
Total value of transaction during the reporting period 243329000