K2INFRA2024-01-012024-03-31in-bse-fin:OneOperatingExpenses01Member K2INFRA2024-01-012024-03-31in-bse-fin:FourOperatingExpenses01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares K2INFRA 2023-04-01 2024-03-31 2024-05-17 INR Lakhs Yearly true Cash Flow Indirect Single segment CONSTRUCTION AND DESIGN WORK 2024-01-01 2024-03-31 Audited Standalone 493295000.00 2397000.00 495692000.00 316528000.00 0.00 0.00 26438000.00 15170000.00 10279000.00 42478000.00 410893000.00 84799000.00 0.00 84799000.00 27344000.00 -6382000.00 20962000.00 0.00 63837000.00 0.00 0.00 0.00 0.00 63837000.00 309000.00 64146000.00 0.00 0.00 0.00 0 7.05 7.05 0.00 0.00 7.05 7.05 1. The above standalone financial results for the six months and year ended 31 March 2024 have been reviewed by the Audit Committee and approved by the Board of Directors at their meetings held on 27 May 2024. The report is being filed with National Stock Exchange Limited ( NSE ) and is also available on the Company’s website in compliance with Regulation 33 of the Securities Exchange Board of India( SEBI ) (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended). 2. The Company has adopted Indian Accounting Standards ( Ind AS ) w.e.f., 1 April 2023 (with a transition date of 1 April 2022) and accordingly, these standalone financial results have been prepared in accordance with applicable Indian Accounting Standards, as notified under the Companies (Indian Accounting Standards) Rules, 2015, and as specified under section 133 of the Companies Act 2013. 3. The standalone financial results for the year ended 31 March 2024 have been audited by statutory auditors under regulation 33 of SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015. 4. On 7 August 2023, the Board of Directors of the Company have approved to convert the Company from private limited company to public company. The necessary approvals from registrar of company received and accordingly, status of the Company changed to Public Limited from Private Limited w.e.f. 6 November 2023. 5. The Company has completed the initial public offer of ('IPO') 3,406,800 equity shares of face value of Rs. 10 each at the issue price of Rs. 119 per equity share as fresh issue. The equity shares of the Company are listed on National Stock Exchange Limited on 08 April 2024. 6. On 20 July 2023, the Board of Directors of the Company has approved the issue of 6,508,551 bonus shares in the ratio of 1:2.90 which has been approved by the shareholders in their extra-ordinary general meeting held on 21 July 2023. 7. On 20 July 2023, the Board of Directors of the Company has approved the issue of 458,715 equity shares on preferential/private placement basis at the price of Rs. 119 per share. 8. The Company was not mandatorily required to report and publish the results for six months and year ended 31 March 2023 and for the six months period ended 30 September 2023. Comparative figures for the year ended 31 March 2023 and figures for the preceeding six months period ended 30 September 2023 are extracted from the audited restated standalone financial information prepared for the purpose of Initial Public Offer (‘IPO’) in accordance with Indian Accounting Standards (‘Ind AS’) specified under section 133 of the Companies Act, 2013. 9. Corresponding figures for the six months period from 1 October 2022 to 31 March 2023 are based on the management certified financial information have not been subjected to audit / limited review. 10. The results for the six months period ended 31 March 2024 being the balancing figure between the audited figures in respect of the full financial year and the preceding figures for the six months period ended 30 September 2023 (read with note 8). 11. The Company is engaged primarily in the business of Engineering, Procurement & Construction and all its operations are in India only. Accordingly, there is no separate reportable segment as per Ind AS 108 on 'Operating Segments' in respect of the Company. 12. Figures for the prior year / period have been regrouped and / or reclassified wherever considered necessary. Single segment 2023-04-01 2024-03-31 Audited Standalone 1087182000.00 5308000.00 1092490000.00 742554000.00 0.00 0.00 46041000.00 26969000.00 19660000.00 89635000.00 924859000.00 167631000.00 0.00 167631000.00 54513000.00 -11902000.00 42611000.00 0.00 125020000.00 0.00 0.00 0.00 0.00 125020000.00 22000.00 125042000.00 0.00 0.00 0.00 0 0.00 13.81 13.81 0.00 0.00 13.81 13.81 other expenses 42478000.00 other expenses 89635000.00 26969000.00 0.00 -284670000.00 42727000.00 -17998000.00 0.00 327000.00 32078000.00 0.00 76544000.00 0.00 0.00 0.00 19660000.00 -29000.00 -29000.00 0.00 -336000.00 13659000.00 0.00 55000.00 3927000.00 0.00 83000.00 0.00 0.00 0.00 0.00 0.00 -94997000.00 72634000.00 0.00 0.00 0.00 20793000.00 0.00 51841000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 27279000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 467000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 55000.00 2377000.00 0.00 -194668000.00 0.00 -219982000.00 0.00 0.00 53829000.00 131519000.00 0.00 0.00 0.00 0.00 -91585000.00 -105917000.00 0.00 3732000.00 0.00 28153000.00 0.00 0.00 167795000.00 -346000.00 0.00 -346000.00 4436000.00 4090000.00