General information about company | ||
Scrip code* | 543278 | |
NSE Symbol* | KALYANKJIL | |
MSEI Symbol* | NA | |
ISIN* | INE303R01014 | |
Name of company | Kalyan Jewellers India Limited | |
Type of company | Main Board | |
Class of security | Equity | |
Date of start of financial year | 01-04-2024 | |
Date of end of financial year | 31-03-2025 | |
Date of board meeting when results were approved | 08-05-2025 | |
Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 11-04-2025 | |
Description of presentation currency | INR | |
Level of rounding | Millions | |
Reporting Type | Quarterly | |
Reporting Quarter | Fourth quarter | |
Nature of report standalone or consolidated | Consolidated | |
Whether results are audited or unaudited for the quarter ended | Audited | |
Whether results are audited or unaudited for the Year to date for current period ended/year ended | Audited | |
Segment Reporting | Single segment | |
Description of single segment | Jewellery | |
Start date and time of board meeting | 08-05-2025 14:00 | |
End date and time of board meeting | 08-05-2025 15:45 | |
Whether cash flow statement is applicable on company | Yes | |
Type of cash flow statement | Cash Flow Indirect | |
Declaration of unmodified opinion or statement on impact of audit qualification | Declaration of unmodified opinion |
Financial Results – Ind-AS | ||||
Particulars | 3 months/ 6 months ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | ||
Date of start of reporting period | 01-01-2025 | 01-04-2024 | ||
Date of end of reporting period | 31-03-2025 | 31-03-2025 | ||
Whether results are audited or unaudited | Audited | Audited | ||
Nature of report standalone or consolidated | Consolidated | Consolidated | ||
Part I | Blue 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. | |||
1 | Income | |||
Revenue from operations | 61815.34 | 250450.66 | ||
Other income | 408.24 | 1446.01 | ||
Total income | 62223.58 | 251896.67 | ||
2 | Expenses | |||
(a) | Cost of materials consumed | 58731.21 | 222573.27 | |
(b) | Purchases of stock-in-trade | 754.14 | 2542.71 | |
(c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | -6170.88 | -7507.87 | |
(d) | Employee benefit expense | 2035.4 | 7386.3 | |
(e) | Finance costs | 962.95 | 3594.59 | |
(f) | Depreciation, depletion and amortisation expense | 933.25 | 3427.21 | |
(g) | Other Expenses | |||
1 | Other expenses | 2471.46 | 10284.45 | |
Total other expenses | 2471.46 | 10284.45 | ||
Total expenses | 59717.53 | 242300.66 | ||
3 | Total profit before exceptional items and tax | 2506.05 | 9596.01 | |
4 | Exceptional items | 0 | 0 | |
5 | Total profit before tax | 2506.05 | 9596.01 | |
6 | Tax expense | |||
7 | Current tax | 719.47 | 3000.75 | |
8 | Deferred tax | -89.47 | -546.47 | |
9 | Total tax expenses | 630 | 2454.28 | |
10 | Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement | 0 | 0 | |
11 | Net Profit Loss for the period from continuing operations | 1876.05 | 7141.73 | |
12 | Profit (loss) from discontinued operations before tax | 0 | 0 | |
13 | Tax expense of discontinued operations | 0 | 0 | |
14 | Net profit (loss) from discontinued operation after tax | 0 | 0 | |
15 | Share of profit (loss) of associates and joint ventures accounted for using equity method | 0 | 0 | |
16 | Total profit (loss) for period | 1876.05 | 7141.73 | |
17 | Other comprehensive income net of taxes | 412.84 | 465.83 | |
18 | Total Comprehensive Income for the period | 2288.89 | 7607.56 | |
19 | Total profit or loss, attributable to | |||
Profit or loss, attributable to owners of parent | 1876.05 | 7148 | ||
Total profit or loss, attributable to non-controlling interests | 0 | -6.27 | ||
20 | Total Comprehensive income for the period attributable to | |||
Comprehensive income for the period attributable to owners of parent | 2288.89 | 7613.83 | ||
Total comprehensive income for the period attributable to owners of parent non-controlling interests | 0 | -6.27 | ||
21 | Details of equity share capital | |||
Paid-up equity share capital | 10314.35 | 10314.35 | ||
Face value of equity share capital | 10 | 10 | ||
22 | Reserves excluding revaluation reserve | 37721.43 | ||
23 | Earnings per share | |||
i | Earnings per equity share for continuing operations | |||
Basic earnings (loss) per share from continuing operations | 1.82 | 6.93 | ||
Diluted earnings (loss) per share from continuing operations | 1.82 | 6.93 | ||
ii | Earnings per equity share for discontinued operations | |||
Basic earnings (loss) per share from discontinued operations | 0 | 0 | ||
Diluted earnings (loss) per share from discontinued operations | 0 | 0 | ||
iii | Earnings per equity share (for continuing and discontinued operations) | |||
Basic earnings (loss) per share from continuing and discontinued operations | 1.82 | 6.93 | ||
Diluted earnings (loss) per share from continuing and discontinued operations | 1.82 | 6.93 | ||
24 | Debt equity ratio | Textual Information( 1) | ||
25 | Debt service coverage ratio | Textual Information( 2) | ||
26 | Interest service coverage ratio | Textual Information( 3) | ||
27 | Disclosure of notes on financial results | Textual Information(4) |
Statement of Asset and Liabilities | |||
Particulars | Year ended (dd-mm-yyyy) | ||
Date of start of reporting period | 01-04-2024 | ||
Date of end of reporting period | 31-03-2025 | ||
Whether results are audited or unaudited | Audited | ||
Nature of report standalone or consolidated | Consolidated | ||
Assets | |||
1 | Non-current assets | ||
Property, plant and equipment | 13055.61 | ||
Capital work-in-progress | 77.49 | ||
Investment property | 611.36 | ||
Goodwill | 50.56 | ||
Other intangible assets | 21.32 | ||
Intangible assets under development | |||
Biological assets other than bearer plants | |||
Investments accounted for using equity method | |||
Non-current financial assets | |||
Non-current investments | 52.68 | ||
Trade receivables, non-current | 0 | ||
Loans, non-current | 0 | ||
Other non-current financial assets | 6250.17 | ||
Total non-current financial assets | 6302.85 | ||
Deferred tax assets (net) | 1125.19 | ||
Other non-current assets | 16021.97 | ||
Total non-current assets | 37266.35 | ||
2 | Current assets | ||
Inventories | 96811.07 | ||
Current financial asset | |||
Current investments | 0 | ||
Trade receivables, current | 3999.24 | ||
Cash and cash equivalents | 3703.3 | ||
Bank balance other than cash and cash equivalents | 6607.43 | ||
Loans, current | 0 | ||
Other current financial assets | 1701.85 | ||
Total current financial assets | 16011.82 | ||
Current tax assets (net) | |||
Other current assets | 1170.21 | ||
Total current assets | 113993.1 | ||
3 | Non-current assets classified as held for sale | ||
4 | Regulatory deferral account debit balances and related deferred tax Assets | ||
Total assets | 151259.45 | ||
Total current assets | 113993.1 | ||
3 | Non-current assets classified as held for sale | ||
4 | Regulatory deferral account debit balances and related deferred tax Assets | ||
Total assets | 151259.45 | ||
Equity and liabilities | |||
1 | Equity | ||
Equity attributable to owners of parent | |||
Equity share capital | 10314.35 | ||
Other equity | 37721.43 | ||
Total equity attributable to owners of parent | 48035.78 | ||
Non controlling interest | |||
Total equity | 48035.78 | ||
2 | Liabilities | ||
Non-current liabilities | |||
Non-current financial liabilities | |||
Borrowings, non-current | 0 | ||
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 liabilities | 14506.85 | ||
Total non-current financial liabilities | 14506.85 | ||
Provisions, non-current | 500.81 | ||
Deferred tax liabilities (net) | |||
Deferred government grants, Non-current | |||
Other non-current liabilities | 108.97 | ||
Total non-current liabilities | 15116.63 | ||
Current liabilities | |||
Current financial liabilities | |||
Borrowings, current | 9496.97 | ||
Trade Payables, current | |||
(A) Total outstanding dues of micro enterprises and small enterprises | 4.67 | ||
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 23498.4 | ||
Total Trade payable | 23503.07 | ||
Other current financial liabilities | 25924.16 | ||
Total current financial liabilities | 58924.2 | ||
Other current liabilities | 28275.87 | ||
Provisions, current | 356.14 | ||
Current tax liabilities (Net) | 550.83 | ||
Deferred government grants, Current | |||
Total current liabilities | 88107.04 | ||
3 | Liabilities directly associated with assets in disposal group classified as held for sale | ||
4 | Regulatory deferral account credit balances and related deferred tax liability | ||
Total liabilities | 103223.67 | ||
Total equity and liabilities | 151259.45 | ||
Disclosure of notes on assets and liabilities | Textual Information(1) |
Other Comprehensive Income | |||
Date of start of reporting period | 01-01-2025 | 01-04-2024 | |
Date of end of reporting period | 31-03-2025 | 31-03-2025 | |
Whether results are audited or unaudited | Audited | Audited | |
Nature of report standalone or consolidated | Consolidated | Consolidated | |
Other comprehensive income [Abstract] | |||
1 | Amount of items that will not be reclassified to profit and loss | ||
1 | Remeasurement of employee defined benefit plans | 21.49 | -20.02 |
2 | Foreign operation translation reserve movement | 1.38 | 217.49 |
Total Amount of items that will not be reclassified to profit and loss | 22.87 | 197.47 | |
2 | Income tax relating to items that will not be reclassified to profit or loss | 5.44 | -5.00 |
3 | Amount of items that will be reclassified to profit and loss | ||
1 | Effective portion of gain and loss on designated portion of hedging instruments in a cash flow hedge | 528.40 | 351.94 |
Total Amount of items that will be reclassified to profit and loss | 528.40 | 351.94 | |
4 | Income tax relating to items that will be reclassified to profit or loss | 132.99 | 88.58 |
5 | Total Other comprehensive income | 412.84 | 465.83 |
Cash flow statement, indirect | ||||||
Particulars | Year ended (dd-mm-yyyy) | |||||
Date of start of reporting period | 01-04-2024 | |||||
Date of end of reporting period | 31-03-2025 | |||||
Whether results are audited or unaudited | Audited | |||||
Nature of report standalone or consolidated | Consolidated | |||||
Part I | Blue color marked fields are non-mandatory. | |||||
1 | Statement of cash flows | |||||
Cash flows from used in operating activities | ||||||
Profit before tax | 9596.01 | |||||
2 | Adjustments for reconcile profit (loss) | |||||
Adjustments for finance costs | 3594.59 | |||||
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-current | 0 | |||||
Adjustments for decrease (increase) in other current assets | 143.89 | |||||
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 balances | 0 | |||||
Adjustments for increase (decrease) in trade payables, current | 4092.75 | |||||
Adjustments for increase (decrease) in trade payables, non-current | 0 | |||||
Adjustments for increase (decrease) in other current liabilities | 8495.27 | |||||
Adjustments for increase (decrease) in other non-current liabilities | 0 | |||||
Adjustments for depreciation and amortisation expense | 3427.21 | |||||
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0 | |||||
Adjustments for provisions, current | 102.31 | |||||
Adjustments for provisions, non-current | 0 | |||||
Adjustments for other financial liabilities, current | 846.43 | |||||
Adjustments for other financial liabilities, non-current | 116.54 | |||||
Adjustments for unrealised foreign exchange losses gains | 61.84 | |||||
Adjustments for dividend income | 0 | |||||
Adjustments for interest income | 764.71 | |||||
Adjustments for share-based payments | 63.09 | |||||
Adjustments for fair value losses (gains) | -21.58 | |||||
Adjustments for undistributed profits of associates | 0 | |||||
Other adjustments for which cash effects are investing or financing cash flow | 0 | |||||
Other adjustments to reconcile profit (loss) | 109.65 | |||||
Other adjustments for non-cash items | 114.95 | |||||
Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0 | |||||
Total adjustments for reconcile profit (loss) | 4876.79 | |||||
Net cash flows from (used in) operations | 14472.8 | |||||
Dividends received | 0 | |||||
Interest paid | 0 | |||||
Interest received | 0 | |||||
Income taxes paid (refund) | 2378.76 | |||||
Other inflows (outflows) of cash | 0 | |||||
Net cash flows from (used in) operating activities | 12094.04 | |||||
3 | Cash flows from used in investing activities | |||||
Cash flows from losing control of subsidiaries or other businesses | 0 | |||||
Cash flows used in obtaining control of subsidiaries or other businesses | 0 | |||||
Other cash receipts from sales of equity or debt instruments of other entities | 0 | |||||
Other cash payments to acquire equity or debt instruments of other entities | 0 | |||||
Other cash receipts from sales of interests in joint ventures | 0 | |||||
Other cash payments to acquire interests in joint ventures | 0 | |||||
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships | 0 | |||||
Cash payment for investment in partnership firm or association of persons or limited liability partnerships | 0 | |||||
Proceeds from sales of property, plant and equipment | 204.19 | |||||
Purchase of property, plant and equipment | 4274.71 | |||||
Proceeds from sales of investment property | 0 | |||||
Purchase of investment property | 0 | |||||
Proceeds from sales of intangible assets | 0 | |||||
Purchase of intangible assets | 373.54 | |||||
Proceeds from sales of intangible assets under development | 0 | |||||
Purchase of intangible assets under development | 0 | |||||
Proceeds from sales of goodwill | 0 | |||||
Purchase of goodwill | 0 | |||||
Proceeds from biological assets other than bearer plants | 0 | |||||
Purchase of biological assets other than bearer plants | 0 | |||||
Proceeds from government grants | 0 | |||||
Proceeds from sales of other long-term assets | 0 | |||||
Purchase of other long-term assets | 0 | |||||
Cash advances and loans made to other parties | 0 | |||||
Cash receipts from repayment of advances and loans made to other parties | 0 | |||||
Cash payments for future contracts, forward contracts, option contracts and swap contracts | 0 | |||||
Cash receipts from future contracts, forward contracts, option contracts and swap contracts | 0 | |||||
Dividends received | 0 | |||||
Interest received | 326.5 | |||||
Income taxes paid (refund) | 0 | |||||
Other inflows (outflows) of cash | 2352.1 | |||||
Net cash flows from (used in) investing activities | -1765.46 | |||||
4 | Cash flows from used in financing activities | |||||
Proceeds from changes in ownership interests in subsidiaries | 0 | |||||
Payments from changes in ownership interests in subsidiaries | 0 | |||||
Proceeds from issuing shares | 144.97 | |||||
Proceeds from issuing other equity instruments | 0 | |||||
Payments to acquire or redeem entity's shares | 0 | |||||
Payments of other equity instruments | 0 | |||||
Proceeds from exercise of stock options | 0 | |||||
Proceeds from issuing debentures notes bonds etc | 0 | |||||
Proceeds from borrowings | -1183.12 | |||||
Repayments of borrowings | 79.91 | |||||
Payments of lease liabilities | 3393.72 | |||||
Dividends paid | 1236.08 | |||||
Interest paid | 2233.62 | |||||
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 changes | 1926.22 | |||||
5 | Effect of exchange rate changes on cash and cash equivalents | |||||
Effect of exchange rate changes on cash and cash equivalents | 0 | |||||
Net increase (decrease) in cash and cash equivalents | 1926.22 | |||||
Cash and cash equivalents cash flow statement at beginning of period | 1777.08 | |||||
Cash and cash equivalents cash flow statement at end of period | 3703.3 |
Details of Impact of Audit Qualification | |||||
Whether results are audited or unaudited | Audited | ||||
Declaration of unmodified opinion or statement on impact of audit qualification | Declaration 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 results | Yes | ||||
Audit firm's name | Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI | Certificate valid upto | |||
1 | Walker Chandiok & Co LLP | Yes | 31-05-2025 |