KROSS2025-07-012025-09-30KROSS2025-09-30KROSS2025-03-31KROSS2025-04-012025-09-30KROSS2025-07-012025-09-30in-capmkt:OtherExpenses1MemberKROSS2025-04-012025-09-30in-capmkt:OtherExpenses1MemberKROSS2025-07-012025-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss1KROSS2025-07-012025-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss2KROSS2025-04-012025-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss1KROSS2025-04-012025-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss2KROSS2025-07-012025-09-30RelatedPartyTransactionDomain1KROSS2025-06-30RelatedPartyTransactionDomain1KROSS2025-09-30RelatedPartyTransactionDomain1KROSS2025-07-012025-09-30RelatedPartyTransactionDomain2KROSS2025-06-30RelatedPartyTransactionDomain2KROSS2025-09-30RelatedPartyTransactionDomain2KROSS2025-07-012025-09-30RelatedPartyTransactionDomain3KROSS2025-06-30RelatedPartyTransactionDomain3KROSS2025-09-30RelatedPartyTransactionDomain3KROSS2025-07-012025-09-30RelatedPartyTransactionDomain4KROSS2025-06-30RelatedPartyTransactionDomain4KROSS2025-09-30RelatedPartyTransactionDomain4KROSS2025-07-012025-09-30RelatedPartyTransactionDomain5KROSS2025-06-30RelatedPartyTransactionDomain5KROSS2025-09-30RelatedPartyTransactionDomain5KROSS2025-07-012025-09-30RelatedPartyTransactionDomain6KROSS2025-06-30RelatedPartyTransactionDomain6KROSS2025-09-30RelatedPartyTransactionDomain6KROSS2025-07-012025-09-30RelatedPartyTransactionDomain7KROSS2025-06-30RelatedPartyTransactionDomain7KROSS2025-09-30RelatedPartyTransactionDomain7KROSS2025-07-012025-09-30RelatedPartyTransactionDomain8KROSS2025-06-30RelatedPartyTransactionDomain8KROSS2025-09-30RelatedPartyTransactionDomain8KROSS2025-07-012025-09-30RelatedPartyTransactionDomain9KROSS2025-06-30RelatedPartyTransactionDomain9KROSS2025-09-30RelatedPartyTransactionDomain9KROSS2025-07-012025-09-30RelatedPartyTransactionDomain10KROSS2025-06-30RelatedPartyTransactionDomain10KROSS2025-09-30RelatedPartyTransactionDomain10KROSS2025-07-012025-09-30RelatedPartyTransactionDomain11KROSS2025-06-30RelatedPartyTransactionDomain11KROSS2025-09-30RelatedPartyTransactionDomain11KROSS2025-07-012025-09-30RelatedPartyTransactionDomain12KROSS2025-06-30RelatedPartyTransactionDomain12KROSS2025-09-30RelatedPartyTransactionDomain12KROSS2025-07-012025-09-30RelatedPartyTransactionDomain13KROSS2025-06-30RelatedPartyTransactionDomain13KROSS2025-09-30RelatedPartyTransactionDomain13KROSS2025-07-012025-09-30RelatedPartyTransactionDomain14KROSS2025-06-30RelatedPartyTransactionDomain14KROSS2025-09-30RelatedPartyTransactionDomain14KROSS2025-07-012025-09-30RelatedPartyTransactionDomain15KROSS2025-06-30RelatedPartyTransactionDomain15KROSS2025-09-30RelatedPartyTransactionDomain155442532025-09-30Statement15442532025-07-012025-09-30Statement1KROSS2025-09-30StatementDynamic1I1Statement1KROSS2025-09-30StatementDynamic1I2Statement1KROSS2025-09-30StatementDynamic1I3Statement1KROSS2025-09-30StatementDynamic1I4Statement1KROSS2025-09-30StatementDynamic1I5Statement1iso4217:INRxbrli:pureiso4217:INRxbrli:shares544253KROSSNOTLISTEDINE0O6601022KROSS LIMITEDMain BoardEquity2025-04-012026-03-312025-11-142025-11-07INRMillionsQuarterlySecond quarterSingle segmentAuto Component2025-11-1416:30:002025-11-1417:25:00trueCash Flow IndirectNot applicabletruetrueNANAfalsetrue2025-05-16https://www.krosslimited.com/_files/ugd/b3d94e_a0e78eea5f9b45229c64b48f48182205.pdftrue1falseThere is no default on Loan and Debt securities applicable to the company2025-07-012025-09-30UnauditedStandalone130920000010470000131967000069121000001280000088440000174100002232000036922000012014000001182700000118270000258600001156000037420000080850000000080850000-4100008044000032255000051.251.25001.251.25The above unaudited financial results of the Company for the Quarter & Half Year Ended September 30, 2025, have been reviewed and recommended by the Audit Committee and approved by the Board of Directors in their respective meeting held on November 14, 2025. The Statutory auditors have expressed an unmodified review opinion on these results and have issued an unmodified conclusion. The Company’s above unaudited financial results for the Quarter & Half Year Ended September 30, 2025, have been prepared in accordance with the Indian Accounting Standards (‘Ind AS’) as prescribed under section 133 of the Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standard) Rules, 2015, as amended and Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements ) Regulations , 2015.The equity shares of the Company have been listed on National Stock Exchange of India Limited (“NSE”) and on Bombay Stock Exchange Limited (“BSE”) on September 16, 2024, by completing Initial Public Offer (“ the IPO”) of 2,08,33,332 equity shares of face value of Rs. 5 each at an issue price of Rs. 240 per equity share consisting of a fresh issue of 1,04,16,666 shares and an Offer for Sale of 1,04,16,666 shares.The Company has incurred Rs. 261.62 million as IPO related expenses and allocated such expenses between the Company (Rs. 130.81 million) and selling shareholders (Rs. 130.81 million) in proportion to the equity shares allotted to the public as fresh issue by the Company and under the offer for sale by selling shareholders respectively. The Company has an amount of Rs. 2,369.19 million (net of IPO expenses of Rs. 130.81 million) from proceeds out of fresh issue of equity shares. The utilization of the net IPO proceeds is summarized below: <BR> (Rs. In millions) <BR> Objects of the issue as per prospectus Amount proposed in offer document (A) <BR> Utilisation of Net IPO Proceeds up to September 30, 2025 (B) <BR> Unutilised Net IPO Proceeds as on September 30, 2025 (A – B) <BR> Funding of capital expenditure requirements of our Company towards purchase of machinery and equipment 700.00 449.45 250.55 <BR> Repayment or prepayment, in full or in part, of all or a portion of certain outstanding borrowings availed by our Company, from banks and financial institutions 900.00 900.00 - <BR> Funding working capital requirements of the Company 300.00 144.80 155.20 <BR> General Corporate Purpose 469.19 464.41 4.78 <BR> Total (A) 2,369.19 1,958.66 410.53 <BR> Offer expenses (B) 130.81 130.81 - <BR> Total (A + B) 2,500.00 2,089.47 410.53 <BR> Out of the Net IPO proceeds which were unutilized as at September 30, 2025, Rs. 36.16 million are in Monitoring Account and Rs. 381.80 million is temporarily invested in Fixed Deposit*. <BR> * The difference between unutilized amount as per table attached & details mentioned above reflects return on investment of INR 7.43 Million are reinvested in above FDs and own funds. <BR> 6. The company is engaged in manufacturing and sales of Motor vehicle parts and accessories. This in the context of Ind AS-108 ‘Operating Segment’ are considered to constitute single primary segment. <BR> The Code of Social Security, 2020 (‘Code’) relating to the employee benefits during employment and post- employment benefits received presidential assent in September 2020. The code has been published in the Gazette of India. However, the date on which the Code will come into effect has not yet been notified and the final rules/interpretation have not yet been issued. The Company will assess the impact of the code when it comes into effect and will record any related impact in the period when the code becomes effective.The company does not have any subsidiary/associate/joint venture company as at September 30, 2025, hence the Consolidated Financial Statements is not required to be prepared by the company. The figures for the previous periods/year have been regrouped/restated where necessary.The unaudited Financial Results for the Quarter & Half Year Ended September 30, 2025, will be available on the Company’s website www.krosslimited.com2025-04-012025-09-30UnauditedStandalone270275000031340000273409000014707900000-138700001785200004077000042820000758100000247713000025696000002569600006081000083100006912000001878400000000187840000-82000018702000032255000052.912.91002.912.91Other Expenses369220000Other Expenses75810000015237100003546800000051700000004962000000590500001086700000428600000242083000010664200001534000016414400005231800001652000008200002197300000031235000035760700000059969000003225500004209490000453204000045320400001938500000001185000020570000059440000821600000034730000039103000081370000474710000556080000118150000106526000046280000820000520000001117560000001464860000599690000040770000-809200001777400000-1211600000204000011900000-1175300000-486500000428200000304000001030000000182700000001320000000-11658000014038000000089460000050920000000000003010000616080000000000000000-2490000000000182300000-5170000-5751100000000000028591000027650000004077000001450000218940000-3052500000-305250000828430000523180000Remeasurement of the employees defined benefit plans-550000Income tax relating to above items140000-410000Remeasurement of the employees defined benefit plans-1100000Income tax relating to above items280000-8200000000-410000-820000Kross Limited******TUFF SEALS PRIVATE LIMITED******Enterprises where key management personnel has significant influence or controlPurchase of goods or services3680000NO REMARKS820000-530000-320000Kross Limited******BULL AUTO PARTS******Enterprises where key management personnel has significant influence or controlSale of goods or services250000000NO REMARKS1266600007021000069630000Kross Limited******SUDHIR RAI******Chairman and Managing DirectorRemuneration3600000NO REMARKS1800000-230000-1800000Kross Limited******ANITA RAI******Whole Time DirectorRemuneration2400000NO REMARKS1200000-160000-1200000Kross Limited******SUMEET RAI******Whole Time DirectorRemuneration2400000NO REMARKS1200000-140000-140000Kross Limited******KUNAL RAI******Whole Time Director (Finance) and CFORemuneration2400000NO REMARKS1200000-140000-140000Kross Limited******DEBOLINA KARMAKAR******Company SecretaryRemuneration1300000NO REMARKS540000-60000-90000Kross Limited******SUDHIR RAI******Chairman and Managing DirectorAny other transactionUnsecured Loan given by Executive Director to the Company0NO REMARKS0-12530000-12530000Kross Limited******ANITA RAI******Whole Time DirectorAny other transactionUnsecured Loan given by Executive Director to the Company0NO REMARKS0-3420000-3420000Kross Limited******SUMEET RAI******Whole Time DirectorAny other transactionUnsecured Loan given by Executive Director to the Company0NO REMARKS0-860000-860000Kross Limited******KUNAL RAI******Whole Time Director (Finance) and CFOAny other transactionUnsecured Loan given by Executive Director to the Company0NO REMARKS0-790000-790000Kross Limited******DEEPA VERMA******Independent DirectorAny other transactionSitting Fees paid to Independent Director300000NO REMARKS8000000Kross Limited******GURVINDER SINGH AHUJA******Independent DirectorAny other transactionSitting Fees paid to Independent Director300000NO REMARKS8000000Kross Limited******MUKESH KUMAR AGARWAL******Independent DirectorAny other transactionSitting Fees paid to Independent Director300000NO REMARKS8000000Kross Limited******SANJIV PAUL******Independent DirectorAny other transactionSitting Fees paid to Independent Director300000NO REMARKS8000000133740000Public Issues2024-09-1250000000002025-09-30trueIndia Ratings and Research Private LimitedfalseNot ApplicableNo CommentsNo CommentsDebolina KarmakarCompany Secretary and Compliance OfficerJamshedpur2025-11-14Funding of capital expenditure requirements of our Company towards purchase of machinery and equipmentNot Applicable70000000004494500000Repayment or prepayment, in full or in part, of all or a portion of certain outstanding borrowings availed by our Company, from banks and financial institutionsNot Applicable90000000009000000000Funding working capital requirements of the CompanyNot Applicable30000000001448000000General corporate purposesNot Applicable4619200004691900004644100000The actual issue expense is INR 130.81 Mn against INR 138.08 Mn as estimated in the prospectus. The Balance of INR 7.27 is adjusted towards General Corporate PurposeOffer ExpensesNot Applicable1380800001308100001308100000The actual issue expense is INR 130.81 Mn against INR 138.08 Mn as estimated in the prospectus. The Balance of INR 7.27 is adjusted towards General Corporate Purpose