General information about company

Scrip code000000
NSE Symbol
MSEI SymbolKUMARAUTO
ISIN*INE168U01015
Name of companyKUMAR AUTOCAST LIMITED
Type of company
Class of securityEquity
Date of start of financial year01-04-2022
Date of end of financial year31-03-2023
Date of board meeting when results were approved12-11-2022
Date on which prior intimation of the meeting for considering financial results was informed to the exchange05-11-2022
Description of presentation currencyINR
Level of rounding used in financial resultsLakhs
Reporting QuarterHalf yearly
Nature of report standalone or consolidatedStandalone
Whether results are audited or unauditedUnaudited
Segment ReportingSingle segment
Description of single segmentCasting & Forging
Start date and time of board meeting12-11-2022 13:30
End date and time of board meeting12-11-2022 14:00
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 qualificationNot applicable



Financial Results – Ind-AS

Particulars3 months/ 6 months ended (dd-mm-yyyy)Year to date figures for current period ended (dd-mm-yyyy)
ADate of start of reporting period01-07-202201-04-2022
BDate of end of reporting period30-09-202230-09-2022
CWhether results are audited or unauditedUnauditedUnaudited
DNature of report standalone or consolidatedStandaloneStandalone
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 operations1305.62410.26
Other income1.382.17
Total income1306.982412.43
2Expenses
(a)Cost of materials consumed937.131668.77
(b)Purchases of stock-in-trade00
(c)Changes in inventories of finished goods, work-in-progress and stock-in-trade-40.97-22.24
(d)Employee benefit expense 141.92261.41
(e)Finance costs14.0721.86
(f)Depreciation, depletion and amortisation expense14.228.34
(f)Other Expenses
1Power & Fuel164.13295.24
2Other Expenses67.29122.94
10
Total other expenses231.42418.18
Total expenses1297.772376.32

Financial Results – Ind-AS

Particulars3 months/ 6 months ended (dd-mm-yyyy)Year to date figures for current period ended (dd-mm-yyyy)
ADate of start of reporting period01-07-202201-04-2022
BDate of end of reporting period30-09-202230-09-2022
CWhether results are audited or unauditedUnauditedUnaudited
DNature of report standalone or consolidatedStandaloneStandalone
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.
3Total profit before exceptional items and tax9.2136.11
4Exceptional items 00
5Total profit before tax9.2136.11
7Tax expense
8Current tax0.210.21
9Deferred tax-0.52-1.21
10Total tax expenses-0.31-1
11Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement00
14Net Profit Loss for the period from continuing operations9.5237.11
15Profit (loss) from discontinued operations before tax00
16Tax expense of discontinued operations00
17Net profit (loss) from discontinued operation after tax00
19Share of profit (loss) of associates and joint ventures accounted for using equity method00
21Total profit (loss) for period9.5237.11
22Other comprehensive income net of taxes00

Financial Results – Ind-AS

Particulars3 months/ 6 months ended (dd-mm-yyyy)Year to date figures for current period ended (dd-mm-yyyy)
ADate of start of reporting period01-07-202201-04-2022
BDate of end of reporting period30-09-202230-09-2022
CWhether results are audited or unauditedUnauditedUnaudited
DNature of report standalone or consolidatedStandaloneStandalone
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.
23Total Comprehensive Income for the period9.5237.11
24Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
25Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent00
Total comprehensive income for the period attributable to owners of parent non-controlling interests00
26Details of equity share capital
Paid-up equity share capital1037.41037.4
Face value of equity share capital1010
27Details of debt securities
28Reserves excluding revaluation reserve
29Earnings per share
iEarnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations0.090.36
Diluted earnings (loss) per share from continuing operations0.090.36
iiEarnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations00
Diluted earnings (loss) per share from discontinued operations00
iiEarnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations0.090.36
Diluted earnings (loss) per share from continuing and discontinued operations0.090.36
30Debt equity ratio
31Debt service coverage ratio
32Interest service coverage ratio
33Disclosure of notes on financial results

Statement of Asset and Liabilities

ParticularsHalf year ended (dd-mm-yyyy)
Date of start of reporting period01-04-2022
Date of end of reporting period30-09-2022
Whether results are audited or unauditedUnaudited
Nature of report standalone or consolidatedStandalone
Assets
1 Non-current assets
Property, plant and equipment419.01
Capital work-in-progress0
Investment property0
Goodwill0
Other intangible assets0
Intangible assets under development0
Biological assets other than bearer plants0
Investments accounted for using equity method0
Non-current financial assets
Non-current investments0
Trade receivables, non-current2.79
Loans, non-current0
Other non-current financial assets75.1
Total non-current financial assets77.89
Deferred tax assets (net)0
Other non-current assets0
Total non-current assets496.9
2Current assets
Inventories168.85
Current financial asset
Current investments0
Trade receivables, current1530.71
Cash and cash equivalents7.29
Bank balance other than cash and cash equivalents32.69
Loans, current0
Other current financial assets0
Total current financial assets1570.69
Current tax assets (net)18.14
Other current assets7.77
Total current assets1765.45

Statement of Asset and Liabilities

ParticularsHalf year ended (dd-mm-yyyy)
Date of start of reporting period01-04-2022
Date of end of reporting period30-09-2022
Whether results are audited or unauditedUnaudited
Nature of report standalone or consolidatedStandalone
3Non-current assets classified as held for sale0
4Regulatory deferral account debit balances and related deferred tax Assets0
Total assets2262.35
Equity and liabilities
Equity
Equity attributable to owners of parent
Equity share capital1037.4
Other equity232.57
Total equity attributable to owners of parent1269.97
Non controlling interest
Total equity1269.97
Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current12.74
Trade payables, non-current4.4
Other non-current financial liabilities0
Total non-current financial liabilities17.14
Provisions, non-current18.61
Deferred tax liabilities (net)21.25
Deferred government grants, Non-current0
Other non-current liabilities0
Total non-current liabilities57
Current liabilities
Current financial liabilities
Borrowings, current555.09
Trade payables, current168.97
Other current financial liabilities82.26
Total current financial liabilities806.32
Other current liabilities100.38
Provisions, current28.68
Current tax liabilities (Net)0
Deferred government grants, Current0
Total current liabilities935.38
3Liabilities directly associated with assets in disposal group classified as held for sale0
4Regulatory deferral account credit balances and related deferred tax liability0
Total liabilities992.38
Total equity and liabilites2262.35
Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results

Particulars3 months/ 6 month ended (dd-mm-yyyy)Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period01-07-202201-04-2022
Date of end of reporting period30-09-202230-09-2022
Whether accounts are audited or unauditedUnauditedUnaudited
Nature of report standalone or consolidatedStandaloneStandalone
1Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3(Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets
Net Segment Asset
4Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities
Net Segment Liabilities
Disclosure of notes on segments

Cash flow statement, indirect

Particulars6 months ended (dd-mm-yyyy)
ADate of start of reporting period01-04-2022
BDate of end of reporting period30-09-2022
CWhether results are audited or unauditedUnaudited
DNature of report standalone or consolidatedStandalone
Part IBlue color marked fields are non-mandatory.
Statement of cash flows [Abstract]
Cash flows from used in operating activities [Abstract]
Profit before tax36.11
Adjustments for reconcile profit (loss) [Abstract]
Adjustments for finance costs21.86
Adjustments for decrease (increase) in inventories-22.24
Adjustments for decrease (increase) in trade receivables, current-195.61
Adjustments for decrease (increase) in trade receivables, non-current0
Adjustments for decrease (increase) in other current assets1.12
Adjustments for decrease (increase) in other non-current assets0
Adjustments for other financial assets, non-current-1.86
Adjustments for other financial assets, current0
Adjustments for other bank balances0
Adjustments for increase (decrease) in trade payables, current0
Adjustments for increase (decrease) in trade payables, non-current-72.19
Adjustments for increase (decrease) in other current liabilities79.51
Adjustments for increase (decrease) in other non-current liabilities0
Adjustments for depreciation and amortisation expense28.34
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss0
Adjustments for provisions, current0
Adjustments for provisions, non-current0
Adjustments for other financial liabilities, current0
Adjustments for other financial liabilities, non-current-69.94
Adjustments for unrealised foreign exchange losses gains0
Adjustments for dividend income0
Adjustments for interest income2.12
Adjustments for share-based payments0
Adjustments for fair value losses (gains)0
Adjustments for undistributed profits of associates0
Other adjustments for which cash effects are investing or financing cash flow0
Other adjustments to reconcile profit (loss)0
Other adjustments for non-cash items0
Share of profit and loss from partnership firm or association of persons or limited liability partnerships0
Total adjustments for reconcile profit (loss)-233.13
Net cash flows from (used in) operations-197.02
Dividends received0
Interest paid0
Interest received0
Income taxes paid (refund)3.73
Other inflows (outflows) of cash0
Net cash flows from (used in) operating activities-200.75
Cash flows from used in investing activities [Abstract]
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 equipment0
Purchase of property, plant and equipment3.75
Proceeds from sales of investment property0
Purchase of investment property0
Proceeds from sales of intangible assets0
Purchase of intangible assets0
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 received2.12
Income taxes paid (refund)0
Other inflows (outflows) of cash0
Net cash flows from (used in) investing activities-1.63
Cash flows from used in financing activities [Abstract]
Proceeds from changes in ownership interests in subsidiaries0
Payments from changes in ownership interests in subsidiaries0
Proceeds from issuing shares0
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 borrowings0
Repayments of borrowings13.88
Payments of finance lease liabilities0
Payments of lease liabilities0
Dividends paid0
Interest paid21.86
Income taxes paid (refund)0
Other inflows (outflows) of cash0
Net cash flows from (used in) financing activities-35.74
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes-238.12
Effect of exchange rate changes on cash and cash equivalents [Abstract]
Effect of exchange rate changes on cash and cash equivalents0
Net increase (decrease) in cash and cash equivalents-238.12
Cash and cash equivalents cash flow statement at beginning of period-221.82
Cash and cash equivalents cash flow statement at end of period-459.94