INTEGRATED FILING — Other than Banks



General information about company

Scrip code 000000
NSE Symbol KODYTECH
MSEI Symbol NOTLISTED
ISIN INE0Q7P01013
Name of Company Kody Technolab 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 26-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 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 IT & IT enabled service
Start date and time of board meeting 30-May-2025   16:00:00
End date and time of board meeting 30-May-2025   22:15:00
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? 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 2024-08-14
Indicate Company website link for updated RPT policy of the Company https://cdn.kodytechnolab.com/wp-content/uploads/2023/07/7.-Policy-on-related-party-transactions.pdf?_gl=1*puk3ju*_gcl_au*MTUyOTM5OTE3MC4xNzQ4NjE4ODgx*_ga*MTk0NTM0OTkyMC4xNzI5ODM3MDM5*_ga_PSPJHEX5D4*czE3NDg2MTg4ODAkbzIkZzEkdDE3NDg2MTg5MjIkajE4JGwwJGgw&_ga=2.22692027.1483053643.1748618882-1945349920.1729837039
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 funds raised through the Initial Public Offering dated 30th July, 2025, have not been utilized for the specified purpose during the period from 1st October, 2024 to 31st March, 2025.


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 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 317795000 717718000
Other income 9550000 12514000
Total Income 327345000 730232000
2 Expenses
(a) Cost of materials consumed 163036000 319281000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -33915000 -64033000
(d) Employee benefit expense 23345000 68754000
(e) Finance costs 5286000 7370000
(f) Depreciation and amortisation expense 10580000 14071000
(g) Other Expenses
1 Other Expenses 55683000 144468000
Total other expenses 55683000 144468000
Total expenses 224015000 489911000
3 Profit before exceptional and extraordinary items and tax 103330000 240321000
4 Exceptional items 0 0
5 Profit before extraordinary items and tax 103330000 240321000
6 Extraordinary items 0 0
7 Profit before tax 103330000 240321000
8 Tax Expense
Current tax 25155000 60179000
Deferred tax 3980000 3918000
Total tax expenses 29135000 64097000
9 Net Profit Loss for the period from continuing operations 74195000 176224000
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 74195000 176224000
14 Share of profit (loss) of associates
15 Profit (loss) of minority interest
16 Net profit (Loss) for the period 74195000 176224000
17 Details of equity share capital
Paid-up equity share capital 127476000 127476000
Face value of equity share capital 10 10
18 Reserves excluding revaluation reserve 419296000
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 5.82 13.82
Diluted earnings (loss) per share from continuing and discontinued operations 5.82 12.46
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 240321000
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs -7370000
Adjustments for depreciation and amortisation expense 14071000
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) 6701000
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories -64033000
Adjustments for decrease (increase) in trade receivables -178006000
Adjustments for decrease (increase) in other current assets -12035000
Adjustments for increase (decrease) in trade payables 91842000
Adjustments for increase (decrease) in other current liabilities -91945000
Adjustments for provisions 2937000
Total adjustments for working capital -251240000
Total adjustments for reconcile profit (loss) -244539000
Net cash flows from (used in) operations -4218000
Dividends received 0
Interest paid 10529000
Interest received 0
Income taxes paid (refund) 60699000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities before extraordinary items -75446000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) operating activities -75446000
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 -282712000
Purchase of property plant and equipment 64141000
Proceeds from sales of intangible assets 0
Purchase of intangible 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 0
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 -346853000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) investing activities -346853000
Cash flows from used in financing activities
Proceeds from issuing shares 244300000
Proceeds from issuing other equity instruments 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 120635000
Repayments of borrowings 0
Dividends paid 0
Interest paid 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 17899000
Net cash flows from (used in) financing activities before extraordinary items 382834000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) financing activities 382834000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -39465000
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 -39465000
Cash and cash equivalents cash flow statement at beginning of period 81361000
Cash and cash equivalents cash flow statement at end of period 41896000


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 127476000
Reserves and surplus 419296000
Money received against share warrants 244300000
Total shareholders' funds 791072000
2 Share application money pending allotment 0
3 Deferred government grants
4 Minority interest
5 Non-current liabilities
Long-term borrowings 0
Deferred tax liabilities (net)
Foreign currency monetary item translation difference liability account
Other long-term liabilities
Long-term provisions 0
Total non-current liabilities 0
6 Current liabilities
Short-term borrowings 130600000
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises 11185000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 88824000
Total Trade payable 100009000
Other current liabilities 87702000
Short-term provisions 7491000
Total current liabilities 325802000
Total equity and liabilities 1116874000
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 65531000
Producing properties
Intangible assets 33702000
Preproducing properties
Property, Plant and Equipment capital work-in-progress 50710000
Intangible assets under development or work-in-progress
Total Property, Plant and Equipment and Intangible assets 149943000
ii Non-current investments 282712000
v Deferred tax assets (net) -536000
vi Foreign currency monetary item translation difference asset account
vii Long-term loans and advances 196739000
viii Other non-current assets
Total non-current assets 628858000
Current assets
Current investments 0
Inventories 66669000
Trade receivables 347839000
Cash and cash equivalents 41896000
Bank balance other than cash and cash equivalents 0
Short-term loans and advances 19576000
Other current assets 12036000
Total current assets 488016000
Total assets 1116874000
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 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 Khandhar & Associates Yes 31-Jul-2027


Signatory Details
Name of signatory
Designation of person
Place
Date


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 KODY TECHNOLAB LIMITED Mr. Manav Subhashchandra Patel Managing director Remuneration Approved 1000000 0 0
2 KODY TECHNOLAB LIMITED Mrs. Manali Krunal Patel whole time director Remuneration Approved 20000 277000 515000
3 KODY TECHNOLAB LIMITED Mrs. Pooja Sunny Patel Director Remuneration Approved 115000 0 481000
4 KODY TECHNOLAB LIMITED MR NIRAJ SANGHVI (CFO) CFO Remuneration Approved 20216000 0 0
5 KODY TECHNOLAB LIMITED MR SANJAY KIDECHA (COO) COO Remuneration Approved 4300000 0 0
6 KODY TECHNOLAB LIMITED Mr. Manav Subhashchandra Patel Managing director Loan Approved 5643000 6601000 5643000
7 KODY TECHNOLAB LIMITED Ms. Mansi Subhashchandra Patel Director's Sister Loan Approved 156000 156000 156000
8 KODY TECHNOLAB LIMITED Mrs. Pooja Sunny Patel Director Loan Approved 1311000 1183000 1311000
9 KODY TECHNOLAB LIMITED Mrs. Manali Krunal Patel whole time director Loan Approved 2244000 2025000 2244000
10 KODY TECHNOLAB LIMITED Arvind Anticor Limited same director (manav patel) Loan Approved 15084000 84000 15084000
11 KODY TECHNOLAB LIMITED KODY EQUIPMENTS PVT LTD Group company Loan Approved 5000000 0 5000000
12 KODY TECHNOLAB LIMITED Kody Media Pvt Ltd Subsidiary Loan Approved 934000 0 934000
13 KODY TECHNOLAB LIMITED Kody Media Pvt Ltd Subsidiary Investment Approved 100000 0 100000
14 KODY TECHNOLAB LIMITED World Ems Company Investment Approved 272500000 0 272500000
15 KODY TECHNOLAB LIMITED Falcon Tech Robotics LLc Company Investment Approved 9536000 0 9536000
16 KODY TECHNOLAB LIMITED Kody Middle East Fz LLc Company Investment Approved 576000 0 576000
17 KODY TECHNOLAB LIMITED SPACE BOX director as partner Any other transaction Rent Deposit Approved 48533000 15230000 48533000
18 KODY TECHNOLAB LIMITED DATAMAC ANALYTICS director's wife as director Sale of goods or services Approved 20684000 29791000 20684000
19 KODY TECHNOLAB LIMITED KODY EQUIPMENTS PVT LTD Group company Purchase of goods or services Approved 403000 403000 403000
20 KODY TECHNOLAB LIMITED SPACE BOX MAHARASHTRA director as partner Purchase of goods or services Approved 380000 0 380000
21 KODY TECHNOLAB LIMITED Star Technocrats Pvt Ltd Group company Interest received Approved 341000 0 341000
22 KODY TECHNOLAB LIMITED SPACE BOX director as partner Any other transaction Advance Rent Given Approved 3945000 -144000 3945000
23 KODY TECHNOLAB LIMITED Manali patel Whole time director Interest paid Approved 219000 2025000 2244000
24 KODY TECHNOLAB LIMITED pooja patel director Interest paid Approved 128000 1183000 1311000
25 KODY TECHNOLAB LIMITED manav patel Managing director Interest paid Approved 130000 6601000 5643000
Total value of transaction during the reporting period 413498000