KONSTELEC2024-01-012024-03-31in-bse-fin:OneOperatingExpenses01Member KONSTELEC2024-01-012024-03-31in-bse-fin:FourOperatingExpenses01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares KONSTELEC 2023-04-01 2024-03-31 INR Yearly true Cash Flow Indirect Audited Consolidated 1223340000.00 8002000.00 1231342000.00 586733000.00 0.00 0.00 176192000.00 41863000.00 5139000.00 353081000.00 1163008000.00 68334000.00 0.00 68334000.00 0.00 68334000.00 8147000.00 -79000.00 8068000.00 60266000.00 0.00 0.00 0.00 60266000.00 0.00 0.00 60266000.00 151000000.00 10 0.00 0.00 0.00 0.00 0.00 Notes to the Financial Results: 1 The above financial results which are published in accordance with Regulations 33 of SEBI (Listing Obligation & Disclosure Requirements), 2015 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meeting held on 10th May 2024. The Financial results have been prepared in accordance with the Accounting Standards (“AS”) as prescribed under Section 133 of the Companies Act, 2013 read with Rule 7 of Companies (Account) Rules 2014 by the Ministry of Corporate Affairs and amendments thereof. 2 As per MCA Notification dtd.16th February 2015, Companies whose shares are listed on SME exchange as referred to in Chapter XB of SEBI (Issue of Capital and disclosure Requirements) Regulation, 2009 are exempted from the compulsory requirement of adoption of IND-AS. 3 The Comparative results and other information for the six month ended 31 March 2023 have not been given, as the Company is listed in the current financial year. However, the management has excercised necessary due diligence to ensure that the said results provide a true fair view of its affairs . 4 The company has made an Initial Public Offering (IPO) of 41,00,000 equity shares of face value of Rs. 10/- each fully paid up for cash at a price of Rs. 70 per equity share (including securities premium of Rs. 60 per equity share) aggregating to Rs. 2,870 Lakhs. The equity shares of the company got listed on NSE Emerge Platform on 30 January 2024. 5 The Statements are prepared in accordance with the requirement of accounting Standards (AS) specified under section 133 of the Companies Act , 2013 read with rule 7 of the Companies ( Accounts) Rules , 2014 6 All activities of the company revolve around the main business and as such there is no separate reportable business segment. 7 The company is having joint venture with company share of 47%, consolidated statement is prepared for the same. 8 Earning Per Share is calculated on weighted average of the share capital received by the company. Half yearly EPS is not annualised. 9 Figures of the half year ended on March 31, 2024 represent the difference between the audited figures in respect of full financial year and the published audited figures of six months ended September 30, 2023 10 The figures for the corresponding previous periods / year have been regrouped / reclassified wherever necessary. 11 The Statutory Auditors have carried out the Statutory Audit of the above financial results of the Company and have expressed an unmodified opinion on these results. 12 There were no exceptional and extra- ordinary items for the reporting period. 13 The proceeds from the IPO is Rs. 2,870 Lakh, object and utilization of the same as follows: Sr No. Objective of Issue Amount Alloted Amount utilised till 31 March 2024 Amount unutilised till 31 March 2024 Deviation (if any) 1 Working Capital 1,800.00 1,800.00 - 2 General Corporate Purpose 700.00 500.00 200.00 3 Issue Expenses 370.00 370.00 - Total: 2,870.00 2,670.00 200.00 * All the figures stated in the Financial Results are given in Lacs except Face value of Equity Share Capital and Earning per Equity Share. Audited Consolidated 2153153000.00 20880000.00 2174033000.00 1011563000.00 0.00 0.00 320950000.00 71140000.00 9871000.00 638892000.00 2052416000.00 121617000.00 0.00 121617000.00 0.00 121617000.00 31929000.00 481000.00 32410000.00 89207000.00 0.00 0.00 0.00 892.07 0.00 0.00 89207000.00 151000000.00 10 0.00 7.62 7.62 0.00 0.00 0.00 Other Expenses 353081000.00 Other Expenses 638892000.00 54403000.00 9871000.00 0.00 0.00 22000.00 0.00 -5048000.00 0.00 0.00 0.00 59204000.00 0.00 -162857000.00 -400657000.00 46102000.00 105099000.00 24575000.00 -387738000.00 -328534000.00 -206917000.00 0.00 0.00 0.00 0.00 0.00 -206917000.00 0.00 0.00 -206917000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 12149000.00 0.00 0.00 0.00 0.00 0.00 0.00 22000.00 0.00 0.00 12535000.00 0.00 408000.00 0.00 0.00 408000.00 287000000.00 0.00 0.00 116770000.00 16961000.00 0.00 54403000.00 0.00 -54993000.00 277413000.00 0.00 0.00 277413000.00 70904000.00 0.00 70904000.00 4206000.00 75110000.00