K2INFRA2024-07-012024-09-30 K2INFRA2024-07-012024-09-30 K2INFRA2024-07-012024-09-30in-bse-fin:OneOperatingExpenses01Member K2INFRA2024-07-012024-09-30in-bse-fin:FourOperatingExpenses01Member K2INFRA2024-09-30 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 123456 K2INFRA NOTLISTED K2 Infragen Limited Equity 2024-04-01 2025-03-31 2024-11-14 2024-11-06 INR Lakhs Half yearly 16:30:00 18:50:00 2024-11-14 2024-11-14 true Cash Flow Indirect Not applicable Single segment Engaged in infrastructure and auxiliary activities 2024-07-01 2024-09-30 Unaudited Consolidated 514760000.00 5553000.00 520313000.00 333589000.00 0.00 0.00 23830000.00 9944000.00 9157000.00 85199000.00 461719000.00 58594000.00 0.00 58594000.00 18496000.00 -2844000.00 15652000.00 0.00 42942000.00 0.00 0.00 0.00 -33000.00 42909000.00 11000.00 42920000.00 0.00 0.00 0.00 0 0.00 0.00 0.00 0.00 0.00 0.00 Notes forming part of consolidated financial results for the half year ended 30 September 2024 1. The above consolidated financial results of K2 Infragen Limited ('the Company or the Holding Company') and its associates (collectively referred to as 'the Group') for the half year ended 30 September 2024 have been reviewed by the Audit Committee and approved by the Board of Directors at their meetings held on 14 November 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 consolidated financial results for the half year ended 30 September 2024 have been reviewed by statutory auditors under regulation 33 of SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015. 3. The Holding Company has completed the initial public offer ('IPO') of 3,406,800 equity shares of face value of Rs. 10 each at the issue price of Rs. 119 (including premium Rs. 109) per equity share as fresh issue. The equity shares of the Holding Company are listed on National Stock Exchange Limited- Emerge on 08 April 2024. 4. On 9 October 2024, the Holding Company acquired additional shares in K2 Nextgen Solutions Pvt. Ltd. (Previously known K2 Cloud Pvt. Ltd.) through a fresh issue of 221,466 equity shares by K2 Nextgen Solutions Pvt. Ltd. (Previously known K2 Cloud Pvt. Ltd.). This transaction increased the Holding Company’s shareholding from 44% to 69%, resulting in a controlling interest and consequently, it become the subsidiary of the Company w.e.f 9 October 2024. 5. The Group was not mandatorily required to report and publish the results for the half year ended 30 September 2023. Comparative figures for the corresponding half year ended 30 September 2023 are extracted from the audited restated consolidated 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. 6. The results for the preceeding six months period ended 31 March 2024 being the balancing figure between the audited figures in respect of the full financial year ended 31 March 2024 and the figures for the six months period ended 30 September 2023 (read with note 5). 7. The Group 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 Group. 8. Figures for the prior year / period have been regrouped and / or reclassified wherever considered necessary. Single segment 2024-04-01 2024-09-30 Unaudited Consolidated 514760000.00 5553000.00 520313000.00 333589000.00 0.00 0.00 23830000.00 9944000.00 9157000.00 85199000.00 461719000.00 58594000.00 0.00 58594000.00 18496000.00 -2844000.00 15652000.00 0.00 42942000.00 0.00 0.00 0.00 -33000.00 42909000.00 11000.00 42920000.00 0.00 0.00 0.00 0 0.00 0.00 0.00 0.00 0.00 0.00 Other expenses 85199000.00 Other expenses 85199000.00 79425000.00 0.00 1000.00 2169000.00 6664000.00 0.00 21175000.00 27839000.00 19671000.00 129105000.00 0.00 837000.00 752550000.00 2762000.00 155224000.00 0.00 50767000.00 962140000.00 130712000.00 1092852000.00 1221957000.00 126185000.00 564542000.00 690727000.00 690727000.00 24036000.00 24036000.00 917000.00 24953000.00 216567000.00 215120000.00 8669000.00 440356000.00 23710000.00 170000.00 42041000.00 506277000.00 531230000.00 1221957000.00 9944000.00 0.00 -155769000.00 0.00 -77506000.00 0.00 0.00 -54417000.00 0.00 13575000.00 0.00 -26503000.00 0.00 9157000.00 0.00 10858000.00 0.00 -11489000.00 0.00 0.00 41000.00 5059000.00 0.00 -287000.00 0.00 0.00 0.00 15000.00 0.00 -287522000.00 -228928000.00 0.00 0.00 0.00 12928000.00 0.00 -241856000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1295000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 41000.00 7450000.00 0.00 58197000.00 0.00 64393000.00 0.00 0.00 198359000.00 0.00 0.00 0.00 0.00 0.00 5647000.00 17943000.00 0.00 0.00 0.00 9928000.00 0.00 0.00 176135000.00 -1328000.00 0.00 -1328000.00 4090000.00 2762000.00 15000.00 15000.00 4000.00 4000.00 0.00 0.00