General information about company

Scrip code*543278
NSE Symbol*KALYANKJIL
MSEI Symbol*NA
ISIN*INE303R01014
Name of companyKalyan Jewellers India Limited
Type of companyMain Board
Class of securityEquity
Date of start of financial year01-04-2024
Date of end of financial year31-03-2025
Date of board meeting when results were approved08-05-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange11-04-2025
Description of presentation currencyINR
Level of roundingMillions
Reporting TypeQuarterly
Reporting QuarterFourth quarter
Nature of report standalone or consolidatedConsolidated
Whether results are audited or unaudited for the quarter endedAudited
Whether results are audited or unaudited for the Year to date for current period ended/year endedAudited
Segment ReportingSingle segment
Description of single segmentJewellery
Start date and time of board meeting08-05-2025 14:00
End date and time of board meeting08-05-2025 15:45
Whether cash flow statement is applicable on companyYes
Type of cash flow statementCash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualificationDeclaration of unmodified opinion



Financial Results – Ind-AS

Particulars3 months/ 6 months ended (dd-mm-yyyy)Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period01-01-202501-04-2024
Date of end of reporting period31-03-202531-03-2025
Whether results are audited or unauditedAuditedAudited
Nature of report standalone or consolidatedConsolidatedConsolidated
Part IBlue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1Income
Revenue from operations61815.34250450.66
Other income408.241446.01
Total income62223.58251896.67
2Expenses
(a)Cost of materials consumed58731.21222573.27
(b)Purchases of stock-in-trade754.142542.71
(c)Changes in inventories of finished goods, work-in-progress and stock-in-trade-6170.88-7507.87
(d)Employee benefit expense 2035.47386.3
(e)Finance costs962.953594.59
(f)Depreciation, depletion and amortisation expense933.253427.21
(g)Other Expenses
1Other expenses2471.4610284.45
Total other expenses2471.4610284.45
Total expenses59717.53242300.66
3Total profit before exceptional items and tax2506.059596.01
4Exceptional items 00
5Total profit before tax2506.059596.01
6Tax expense
7Current tax719.473000.75
8Deferred tax-89.47-546.47
9Total tax expenses6302454.28
10Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement00
11Net Profit Loss for the period from continuing operations1876.057141.73
12Profit (loss) from discontinued operations before tax00
13Tax expense of discontinued operations00
14Net profit (loss) from discontinued operation after tax00
15Share of profit (loss) of associates and joint ventures accounted for using equity method00
16Total profit (loss) for period1876.057141.73
17Other comprehensive income net of taxes412.84465.83
18Total Comprehensive Income for the period2288.897607.56
19Total profit or loss, attributable to
Profit or loss, attributable to owners of parent1876.057148
Total profit or loss, attributable to non-controlling interests0-6.27
20Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent2288.897613.83
Total comprehensive income for the period attributable to owners of parent non-controlling interests0-6.27
21Details of equity share capital
Paid-up equity share capital10314.3510314.35
Face value of equity share capital1010
22Reserves excluding revaluation reserve37721.43
23Earnings per share
iEarnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations1.826.93
Diluted earnings (loss) per share from continuing operations1.826.93
iiEarnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations00
Diluted earnings (loss) per share from discontinued operations00
iiiEarnings per equity share (for continuing and discontinued operations)
Basic earnings (loss) per share from continuing and discontinued operations1.826.93
Diluted earnings (loss) per share from continuing and discontinued operations1.826.93
24Debt equity ratioTextual Information( 1)
25Debt service coverage ratioTextual Information( 2)
26Interest service coverage ratioTextual Information( 3)
27Disclosure of notes on financial resultsTextual Information(4)

Statement of Asset and Liabilities

ParticularsYear ended (dd-mm-yyyy)
Date of start of reporting period01-04-2024
Date of end of reporting period31-03-2025
Whether results are audited or unauditedAudited
Nature of report standalone or consolidatedConsolidated
Assets
1 Non-current assets
Property, plant and equipment13055.61
Capital work-in-progress77.49
Investment property611.36
Goodwill50.56
Other intangible assets21.32
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments52.68
Trade receivables, non-current0
Loans, non-current0
Other non-current financial assets6250.17
Total non-current financial assets6302.85
Deferred tax assets (net)1125.19
Other non-current assets16021.97
Total non-current assets37266.35
2Current assets
Inventories96811.07
Current financial asset
Current investments0
Trade receivables, current3999.24
Cash and cash equivalents3703.3
Bank balance other than cash and cash equivalents6607.43
Loans, current0
Other current financial assets1701.85
Total current financial assets16011.82
Current tax assets (net)
Other current assets1170.21
Total current assets113993.1
3Non-current assets classified as held for sale
4Regulatory deferral account debit balances and related deferred tax Assets
Total assets151259.45
Total current assets113993.1
3Non-current assets classified as held for sale
4Regulatory deferral account debit balances and related deferred tax Assets
Total assets151259.45
Equity and liabilities
1Equity
Equity attributable to owners of parent
Equity share capital10314.35
Other equity37721.43
Total equity attributable to owners of parent48035.78
Non controlling interest
Total equity48035.78
2Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current0
Trade Payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities14506.85
Total non-current financial liabilities14506.85
Provisions, non-current500.81
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities108.97
Total non-current liabilities15116.63
Current liabilities
Current financial liabilities
Borrowings, current9496.97
Trade Payables, current
(A) Total outstanding dues of micro enterprises and small enterprises4.67
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises23498.4
Total Trade payable23503.07
Other current financial liabilities25924.16
Total current financial liabilities58924.2
Other current liabilities28275.87
Provisions, current356.14
Current tax liabilities (Net)550.83
Deferred government grants, Current
Total current liabilities88107.04
3Liabilities directly associated with assets in disposal group classified as held for sale
4Regulatory deferral account credit balances and related deferred tax liability
Total liabilities103223.67
Total equity and liabilities151259.45
Disclosure of notes on assets and liabilitiesTextual Information(1)

Other Comprehensive Income

Date of start of reporting period01-01-202501-04-2024
Date of end of reporting period31-03-202531-03-2025
Whether results are audited or unauditedAuditedAudited
Nature of report standalone or consolidatedConsolidatedConsolidated
Other comprehensive income [Abstract]
1Amount of items that will not be reclassified to profit and loss
1Remeasurement of employee defined benefit plans21.49-20.02
2Foreign operation translation reserve movement1.38217.49
Total Amount of items that will not be reclassified to profit and loss22.87197.47
2Income tax relating to items that will not be reclassified to profit or loss 5.44-5.00
3Amount of items that will be reclassified to profit and loss
1Effective portion of gain and loss on designated portion of hedging instruments in a cash flow hedge528.40351.94
Total Amount of items that will be reclassified to profit and loss528.40351.94
4Income tax relating to items that will be reclassified to profit or loss 132.9988.58
5Total Other comprehensive income412.84465.83


Cash flow statement, indirect

ParticularsYear ended (dd-mm-yyyy)
Date of start of reporting period01-04-2024
Date of end of reporting period31-03-2025
Whether results are audited or unauditedAudited
Nature of report standalone or consolidatedConsolidated
Part IBlue color marked fields are non-mandatory.
1Statement of cash flows
Cash flows from used in operating activities
Profit before tax9596.01
2Adjustments for reconcile profit (loss)
Adjustments for finance costs3594.59
Adjustments for decrease (increase) in inventories-13835.34
Adjustments for decrease (increase) in trade receivables, current-768.52
Adjustments for decrease (increase) in trade receivables, non-current0
Adjustments for decrease (increase) in other current assets143.89
Adjustments for decrease (increase) in other non-current assets-27.24
Adjustments for other financial assets, non-current-617.79
Adjustments for other financial assets, current-256.55
Adjustments for other bank balances0
Adjustments for increase (decrease) in trade payables, current4092.75
Adjustments for increase (decrease) in trade payables, non-current0
Adjustments for increase (decrease) in other current liabilities8495.27
Adjustments for increase (decrease) in other non-current liabilities0
Adjustments for depreciation and amortisation expense3427.21
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss0
Adjustments for provisions, current102.31
Adjustments for provisions, non-current0
Adjustments for other financial liabilities, current846.43
Adjustments for other financial liabilities, non-current116.54
Adjustments for unrealised foreign exchange losses gains61.84
Adjustments for dividend income0
Adjustments for interest income764.71
Adjustments for share-based payments63.09
Adjustments for fair value losses (gains)-21.58
Adjustments for undistributed profits of associates0
Other adjustments for which cash effects are investing or financing cash flow0
Other adjustments to reconcile profit (loss)109.65
Other adjustments for non-cash items114.95
Share of profit and loss from partnership firm or association of persons or limited liability partnerships0
Total adjustments for reconcile profit (loss)4876.79
Net cash flows from (used in) operations14472.8
Dividends received0
Interest paid0
Interest received0
Income taxes paid (refund)2378.76
Other inflows (outflows) of cash0
Net cash flows from (used in) operating activities12094.04
3Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses0
Cash flows used in obtaining control of subsidiaries or other businesses0
Other cash receipts from sales of equity or debt instruments of other entities0
Other cash payments to acquire equity or debt instruments of other entities0
Other cash receipts from sales of interests in joint ventures0
Other cash payments to acquire interests in joint ventures0
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships0
Cash payment for investment in partnership firm or association of persons or limited liability partnerships0
Proceeds from sales of property, plant and equipment204.19
Purchase of property, plant and equipment4274.71
Proceeds from sales of investment property0
Purchase of investment property0
Proceeds from sales of intangible assets0
Purchase of intangible assets373.54
Proceeds from sales of intangible assets under development0
Purchase of intangible assets under development0
Proceeds from sales of goodwill0
Purchase of goodwill0
Proceeds from biological assets other than bearer plants0
Purchase of biological assets other than bearer plants0
Proceeds from government grants0
Proceeds from sales of other long-term assets0
Purchase of other long-term assets0
Cash advances and loans made to other parties0
Cash receipts from repayment of advances and loans made to other parties0
Cash payments for future contracts, forward contracts, option contracts and swap contracts0
Cash receipts from future contracts, forward contracts, option contracts and swap contracts0
Dividends received0
Interest received326.5
Income taxes paid (refund)0
Other inflows (outflows) of cash2352.1
Net cash flows from (used in) investing activities-1765.46
4Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries0
Payments from changes in ownership interests in subsidiaries0
Proceeds from issuing shares144.97
Proceeds from issuing other equity instruments0
Payments to acquire or redeem entity's shares0
Payments of other equity instruments0
Proceeds from exercise of stock options0
Proceeds from issuing debentures notes bonds etc0
Proceeds from borrowings-1183.12
Repayments of borrowings79.91
Payments of lease liabilities3393.72
Dividends paid1236.08
Interest paid2233.62
Income taxes paid (refund)0
Other inflows (outflows) of cash-420.88
Net cash flows from (used in) financing activities-8402.36
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes1926.22
5Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents0
Net increase (decrease) in cash and cash equivalents1926.22
Cash and cash equivalents cash flow statement at beginning of period1777.08
Cash and cash equivalents cash flow statement at end of period3703.3



Details of Impact of Audit Qualification

Whether results are audited or unauditedAudited
Declaration of unmodified opinion or statement on impact of audit qualificationDeclaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Consolidated resultsYes
Audit firm's nameWhether the firm holds a valid peer review certificate issued by Peer Review Board of ICAICertificate valid upto
1Walker Chandiok & Co LLPYes31-05-2025