KROSS2024-10-012024-12-31 KROSS2024-10-012024-12-31 KROSS2024-10-012024-12-31in-bse-fin:OneOperatingExpenses01Member KROSS2024-10-012024-12-31in-bse-fin:FourOperatingExpenses01Member KROSS2024-12-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 544253 KROSS NOTLISTED Kross Limited Equity 2024-04-01 2025-03-31 2025-02-07 2025-01-31 INR Millions Third quarter 16:30:00 18:25:00 2025-02-07 2025-02-07 Not applicable Single segment AUTO COMPONENTS 2024-10-01 2024-12-31 Unaudited Standalone 1500525000.00 19125000.00 1519650000.00 798320000.00 0.00 43170000.00 97670000.00 20900000.00 16980000.00 364100000.00 1341140000.00 178510000.00 0.00 178510000.00 36180000.00 6330000.00 42510000.00 0.00 136000000.00 0.00 0.00 0.00 0.00 136000000.00 -460000.00 135540000.00 0.00 0.00 322550000.00 5 3.25 3.25 0.00 0.00 3.25 3.25 0.00 0.00 0.00 The above unaudited financial results of the Company for the quarter and nine months ended December 31, 2024 have been reviewed by the Audit Committee. Thereafter, the same has been approved by the Board of Directors of the Company at its meeting held on February 7, 2025. The Statutory auditors have expressed unmodified review opinion on financial results December 31, 2024 and have issued an unmodified conclusion.These financial results have been prepared in accordance with the recognition and measurement principles outlined in the Indian Accounting Standards ('Ind AS') prescribed under Section 133 of the Companies Act, 2013, along with the relevant rules issued thereunder and other accounting principles generally accepted in India.The figures for the corresponding quarter ended December 31, 2023, as reported in these unaudited financial results, have been approved by the Board of Directors of the company but have not undergone review by the statutory auditors as the requirement of submission of quarterly financial results became applicable with listing of the Company’s equity shares commencing from the quarter ended June 30, 2024. The Statutory Auditors of the Company have conducted a Limited Review of the results in accordance with the Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (“Listing Regulations”). During the month of September 2024, the Company had completed an Initial Public Offering (IPO) of 20,833,332 equity shares with a face value of INR 5 each at an issue price of INR 240 per share, comprising fresh issue of 10,416,666 shares and an Offer for Sale of 10,416,666 shares.Consequent to allotment of fresh issue, the paid-up equity share capital of the Company stands increased from Rs.270.46 millions consisting of 54,092,756 equity shares of INR 5 each to Rs. 322.55 millions consisting of 64,509,422 Equity Shares of INR 5 each. The Company’s business falls within single business segment of Motor Vehicle parts and accessories. Accordingly, disclosures under Ind AS 108-Operating Segments notified pursuant to the Companies ( Indian Accounting Standards), Rules, 2015, are not reported separately. The company does not have any subsidiary/associate/joint venture company as at December 31, 2024, hence the Consolidated Financial Statements is not required to be prepared by the company.The figures of the previous periods/ year are reclassified, regrouped and rearranged whether necessary so as to make them comparable with current period’s figures.The Unaudited Financial Results for the quarter and nine months ended December 31, 2024 are available on the Company’s website www.krosslimited.com Single segment 2024-04-01 2024-12-31 Unaudited Standalone 4354470000.00 32190000.00 4386660000.00 2543610000.00 0.00 -24310000.00 249940000.00 102990000.00 49920000.00 1040640000.00 3962790000.00 423870000.00 0.00 423870000.00 102840000.00 12240000.00 115080000.00 0.00 308790000.00 0.00 0.00 0.00 0.00 308790000.00 -1370000.00 307420000.00 0.00 0.00 322550000.00 5 7.38 7.38 0.00 0.00 7.38 7.38 0.00 0.00 0.00 Other Expenses 364100000.00 Other Expenses 1040640000.00 -460000.00 -1370000.00 0.00 0.00 0.00 0.00