KRBL Ltd. — Annual Report 2025

May 16, 2025

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Ref: KRBL/SE/2024-25/08 May 16, 2025

The General Manager National Stock Exchange of India Limited Department of Corporate Services “Exchange Plaza”, C-1, Block-G BSE Limited Bandra-Kurla Complex Floor 25, Phiroze Jeejeebhoy Towers Bandra (E), Mumbai-400051 Dalal Street, Mumbai – 400 001 Scrip Code: 530813 Symbol: KRBL Series: Eq.

Sub: Outcome of Board Meeting – May 16, 2025

Dear Sir/Madam,

Pursuant to Regulation 30 and 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“SEBI Listing Regulations”), and other applicable provisions, the Board of Directors of the Company in their meeting held today, i.e. May 16, 2025 have inter alia, considered and approved the following matters:

1. Audited Financial Results (Standalone and Consolidated) of KRBL Limited for the Fourth Quarter (Q4) and Financial Year ended March 31, 2025.

Pursuant to the provisions of Regulation 33(3)(d) of the SEBI Listing Regulations, copy of Audited Financial Results (Standalone and Consolidated) of the Company along with the Auditors’ Report and Statement on Impact of Audit Qualifications are enclosed herewith as Annexure A.

1. Recommendation of a Final Dividend of ₹ 3.50/- (350%) per equity share of face value of ₹1/- each for the Financial Year ended March 31, 2025, which shall be paid within 30 days from the conclusion of the ensuing Annual General Meeting, subject to approval of shareholders of the Company.

2. Appointment of M/s. DMK Associates, Company Secretaries, a Peer Reviewed firm as Secretarial Auditor of the Company for a period of five consecutive years commencing from FY 2025-26 till FY 2029-2030, subject to approval of the shareholders of the Company at the ensuing Annual General Meeting.

3. Re-appointment of M/s. SS Kothari Mehta & Co. LLP, Chartered Accountants, as Internal Auditors of the Company for the Financial Year 2025-26.

The relevant details required under Regulation 30 read with Schedule III of the SEBI Listing Regulations and SEBI Master Circular dated November 11, 2024 are enclosed in Annexure B .

The Board Meeting commenced at 15:00 hours and concluded at 18:00 hours.

This is for your kind information and record please.

Thanking you,

Yours faithfully, For KRBL Limited

Digitally signed by Piyush Asija DN: c=IN, o=Personal, title=1609,

DN: c=IN, o=Personal, title=1609, pseudonym=vct78e013zjwrysoipqx6k Piyush g4mad5nbfl, 2.5.4.20=39f20e08188ec00ccfc3b48e63238e8f668fe6b5a20006e46a5284f5 b5f4302c, postalCode=110009, st=Delhi, serialNumber=dac3d0c36ff894b4b3e 62aa5a15080ef0cd04b53fc5391912c6 Asija aa23e2daa987f, cn=Piyush Asija Date: 2025.05.16 20:01:06 +05'30' Piyush Asija Company Secretary & Compliance Officer M. No.: A21328

Encl: as above

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Annexure A

Walker Chandiok �Co LLP

Walker Chandiok & Co LLP Plot No. 19A, 2nd floor, Sector - 1 GA, Naida - 201 301 Uttar Pradesh, India T +91120 485 5999 F +91120 485 590 2

Independent Auditor's Report on Standalone Annual Financial Results of KRBL Limited pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended)

To the Board of Directors of KRBL Limited

Qualified Opinion

• We have audited the accompanying standalone annual financial results ('the Statement') of KRBL Limited ('the Company') for the year ended 31 March 2025, attached herewith, being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) ('Listing Regulations').

• In our opinion and to the best of our information and according to the explanations given to us, the Statement:

• (i) presents standalone financial results in accordance with the requirements of Regulation 33 of the Listing Regulations, except for the possible effects of the matter described in paragraph 3 below; and

• (ii) gives a true and fair view in conformity with the recognition and measurement principles laid down in the applicable Indian Accounting Standards ('Ind AS') specified under section 133 of the Companies Act, 2013 ('the Act'), read with the Companies (Indian Accounting Standards) Rules, 2015, and other accounting principles generally accepted in India, of the standalone net profit after tax and other comprehensive income and other financial information of the Company for the year ended 31 March 2025 except for the possible effects of the matter described in paragraph 3 below.

Basis for Qualified Opinion

1. As stated in Note 7 to the accompanying Statement, the Enforcement Directorate ('ED') is investigating Company's Joint Managing Director ('JMD') under the Prevention of Money Laundering Act, 2002, for alleged involvement in Agusta Westland case. Further, the ED has filed criminal complaint and made certain allegations against the Company, KRBL DMCC (a subsidiary of the Company) and JMD. As further described in the said note, a review of the impact of the allegations was performed by an independent professional firm appointed by the Board of Directors and in our view, as per the report of the independent professional firm, there ls no conclusive evidence to ascertain impact of the aforesaid matter on the Statement of the Company. Pending the completion of ongoing investigation of the above matter by regulatory authorities, we are unable to comment on any adjustment that may be required to the accompanying Statement in this respect.

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Walker Chandiok & Co LLP Is registered with limited llabilily w�h identification number AAC�2085 and has its registered office al l-41, Connaught Circus, Guler Circle, New Deihl, 11DDD1, lndla

Chartered Accountants

Offices in Ahmedabad, Bengaluru, Chandigarh, Chennal, Dehradun, Goa, Gurugram, Hyderabad, Indore, Koehl, Kolkata, Mumbai, New Delhi, Nolda and Pune

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Walker Chandiok &_Co LLP

Independent Auditor's Report on Standalone Annual Financial Results of KRBL Limited pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) (Cont'd)

Our audit report dated 20 May 2024 and review report dated 6 February 2025 on the standalone financial results for the year ended 31 March 2024 and for the quarter and nine months ended 31 December 2024, respectively were also qualified with respect to this matter.

1. We conducted our audit in accordance with the Standards on Auditing specified under section 143(10) of the Act. Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Statement section of our report. We are independent of the Company in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India ('the ICAI') together with the ethical requirements that are relevant to our audit of the standalone financial results under the provisions of the Act and the rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the Code of Ethics. We believe that the audit evidence obtained by us, is sufficient and appropriate to provide a basis for our qualified opinion.

Responsibilities of Management and Those Charged with Governance for the Statement

1. This Statement has been prepared on the basis of the standalone annual financial statements and has been approved by the Company's Board of Directors. The Company's Board of Directors is responsible for the preparation and presentation of the Statement that gives a true and fair view of the net profit and other comprehensive income and other financial information of the Company in accordance with the Ind AS specified under section 133 of the Act, read with the Companies (Indian Accounting Standards) Rules, 2015 and other accounting principles generally accepted in India, and in compliance with Regulation 33 of the Listing Regulations. This responsibility also includes maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding of the assets of the Company and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and design, implementation and maintenance of adequate internal financial controls that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the Statement that gives a true and fair view and is free from material misstatement, whether due to fraud or error.

2. In preparing the Statement, the Board of Directors is responsible for assessing the Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern, and using the going concern basis of accounting unless the Board of Directors either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so.

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1. The Board of Directors are also responsible for overseeing the Company's financial reporting process.

Auditor's Responsibilities for the Audit of the Statement

• Our objectives are to obtain reasonable assurance about whether the Statement as a whole is free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with Standards on Auditing, specified under section 143(10) of the Act, will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of this Statement.

• As part of an audit in accordance with the Standards on Auditing, specified under section 143(10) of the Act, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:

• Identify and assess the risks of material misstatement of the Statement, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud

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Chartered Accountants

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Walker Chandiok &_Co LLP

Independent Auditor's Report on Standalone Annual Financial Results of KRBL Limited pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) (Cont'd)

may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control;

• Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances. Under section 143(3) (i) of the Act, we are also responsible for expressing our opinion on whether the Company has in place an adequate internal financial controls with reference to financial statements and the operating effectiveness of such controls;

• Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Board of Directors;

• Conclude on the appropriateness of the Board of Directors' use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Company's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the Statement or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the Company to cease to continue as a going concern; and

• Evaluate the overall presentation, structure and content of the Statement, including the disclosures, and whether the Statement represents the underlying transactions and events in a manner that achieves fair presentation.

• We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

• We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards.

Other Matter

1. The Statement includes the financial results for the quarter ended 31 March 2025, being the balancing figures between the audited figures in respect of the full financial year and the published unaudited year­ to-date figures up to the third quarter of the current financial year, which were subject to limited review by us.

For Walker Chandiok & Co LLP Chartered Accountants Firm's Registration No.: 001076N/N500013

r �� ner M mbership No. 502667

UDIN: 25502667BMUJKE9447

Place: New Delhi Date: 16 May 2025

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Chartered Accountants

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Regd. Office: 5190, Lahorl Gate, Delhl-110006, CIN: L011110L1993PLCOS284S, Email: lnvestor@krbllndla.com, website: www.krblrice.com, Tel.: +91-11-23968328, Fax: +91-11-23968327

STATEMENT OF STANDALONE FINANCIAL RESULTS FOR THE QUARTER AND YEAR ENDED 31 MARCH 2025

(Rs. in lakh e)(cept as stated .. C>.therlise)

							···: ·········: . ....•.. : : ::··:·:· ·		..:··	....	.	•
•.	s.fo.					•·Particulars
														note 9		;	..d. d ....				Refer note9:			.	(Audited)					(Audited)
				1·			Income		...	:: .	··	· ·							:							··.:.·.::;· ·					··.
.	(2) ' •• .. .. ...						Revenu.efromoperations (therlncore ..· T.otaiqcor.e...... ... .······ ·· · ............ ... :c•• ::;::·;::::·:·;····:;::·: ·.;,·:;· ••• • ···-· .::. · ;	··						1,44,225:• 1, '• 1,45,355			1,68,190 1,31,830 . .. . . ..... . . ....831,.... . 866'								5,59,381 6,Q�.Q				: .	5,38,4 : .....Q.i6 '
				2. (a) ( b)		; ; :	Expenses Cost ofmaterialsconsumed Purchaseofstock-In-trade							1,04,937 341			1,51,795 218				1,39,201:!; 237::				4,18,095. 770						3	i
				(c)		· .	ChangesIn Inventoriesoffinished goods and trade			_1cc.-11"1:				(5,730}			(23,541):					:•; (40,807)				2,576	I J				5
				(d)	, ·		Employeebenefits expense							4,898				4,329:;				4,272'				17,204					5•;
				(e)		:·	Finance costs							781					115.			1,432:				1,455					2,40
	··	·	·	(f) .(9) ·. . ..	: •;		Depreciationand amortisation expense 9.t�er expen��s ............ .							2,057. . 17,412)			2,035. ..15,910.				···	1,988' .11,104..			8,092 53,311 s,01,563		·			7,935: 43,686;:
,	,·3.
																						:	:				·~~i~~··
				4.			Taxexpense
				(a)			Currenttax							4,214				5,681				4,104:				16,362,				21,066•;
				(b)	• .		Deferred tax							1,019					(766):			(219)				34	' ,;			(1,074)
					•		Total taxexpense							S,233			'··'·	4,915:. .- ... ::....:..:.:..				3,sss:				16,396.				19,992:;
				5.		:	Profitaftertax(3-4)																							59,545'•		··
				6.	,		Other comprehensive Income																								.	·:
				(a)	.		Itemsthat will not be reclassified to profit or loss
					•		Rereasurements (loss)/gainofdefined		benefit plans					(84)					6'			4F:				(66):					20
					.
							Tax expense Impact on above							21					m,			ll				16					(5)
				(b)		'Items thatwillbereclassifiedtoprofitor loss
					. ·		Fairvalue changes on derivatives designated			as		cash		241					(378).							(268)					(364i
							flowhedges						)
					:		Taxexpense Impacton above T(tal other compr�h�nsive(loss)/inco�e			.				(61). l17					95			(24)} ......J(6):				67					92:
				7.	•	Totalcompr�t�nsivel.rcome(5+6)								.15,�43	1:		12,973 ·· .··· ·				....	��'�9(•:		....	47_329					.··59,288 ... .. . .		::
				s.			Paid-up equity share capita I (face	value of Re.1/-			each)			2,289				2,289				2,289:				2,289					2,289]
				9�			Otherequity																		5,20,822					4,82,649.
:	:			10.		Earnings per equity share ("EPS") (face value o� Re.1/- each) (EPS for thequarter not annualized)																									·	..
				(a)		Basic								6.74					5.79.			4.97!				20.79					25,67
1				(b}.		.Diiuted ... .......								6.74					5.79			4.97:	....		..	)0,79					25..67 . .... :.: ... ..:-.;

SIGNED FOR IDENTIFICATION PURPOSES

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Regd. Office: 5190, Lahorl Gate, Delhl-110006, CIN: L01111DL1993PLCOS2845, Email: lnvestor@krblindia.com, website: www.krblrlce.com, Tel.: +91-11-23968328, Fax: +91-11·23968327

NOTES TO THE STATEMENT OF STANDALONE FINANCIAL RESULTS FOR THE QUARTER AND YEAR ENDED 31 MARCH 2025

	j .··. ·· ···	..			Operating Segments Disclosure as	Operating Segments Disclosure as	Operating Segments Disclosure as	Operating Segments Disclosure as	Operating Segments Disclosure as	Operating Segments Disclosure as	perIndAS 108	perIndAS 108	perIndAS 108	'Operating Segments':	'Operating Segments':	'Operating Segments':	'Operating Segments':	'Operating Segments':	'Operating Segments':	'Operating Segments':	'Operating Segments':	'Operating Segments':		·•· (Rs. in lakh);	·•· (Rs. in lakh);
														Quarter ended
•	s. No.:				Particulars							�1 "arch2oi: 31 December io24								31		Ma�ch 2024'3£		Marcii 202s -Ji	March202� :
		•	•
	1.		•Segment revenue																			·�.		;;	·,��
.	(a) .JI)		.•		Agri .EQergy. ;·· Total segment revenue						·		1,44,380 5,Q?5 1,49,455.				1,69,372 . 5,219 1,74,59f					1,31,746.. 4,8561: t. 1,36,602		5,57,223 20,444 ....... 5,77,661;	5,36,319'· 21,6 2.5.; 5,57,944�·:
:			· ·		Jnt�r?E9J.E.rtr�v�nH�. .. ····. Ne�.se9.T�'�re'�.���						•: ;'		(5,230): .�,44,225.				..(6,4Q1) 1,68,190				.· :·(4,??2) 1,31,830:•			(1�,286}' 5,59,381	(19,475): 5,38,469
:·	.• :)::				Segment results Agri EQ.�rgy					..	.I . j		I• 20,100 977				17,663 870; . ··· . ... .					; 14,257: 59,607r ...po�. 5,72� ······1�,�§3· .. ·... ...... ��/�2�....			74,130j . ...6,543 8(,6!3 ·
	3.		:	Segment assets													:
	(a)		;:		Agri								5,72,425				5,47,986					5,40,243		5, 72,425•.•.	5,40,243.
	( b)		·:		Energy								48,858				49,452					51, 190		48,858';	51,190.
	(c) •Unallocable i=-;iT' ..9. . .�;�·1 .se""'g: ··· m � ·····;e.: 1_t�a_s_s_e�ts. ····.;;··· ·:: :- ___·4: • '"· · 4. egme ies												249 259: :···"6 . ,. ·2. 1!,s. 3 . 2 . :.;i·;•... ; .... . , .... .s.;"·�. 7 . ; 6 =9 " 7;'. " ......								.271 249. 271'•; . _... . .:51;9 .1 .; . 7_o. 44 ;_6.,2 . ··�':. .�.· ��I· ·�·,�,·z.�2. :
	(a)		:		Agri								84,193.				79,154			:1		94,940		84,193::	94,940.
	(b) · (c).:				Energy Unallocable						•••;.		510 .13..718				396 10,579			l	662·. .... ....Ui164			510·• 13,J18,	662 111164.
								·· .. .		·. .			98,421				· •.·.·90,129					1,06,766.		.··.·.9�,421,.	1,06,766
	s.		•	ffi·f•GeOpk�L													~~·....~~ ~~... :'r~~
	(a)				Agrl
	(b)		: •		India Rest of the world Sub-total (a) Energy India						4,09,921. 4,03, 7 •i 1,02,814. 1, 13,075.. 1,03,001°' ���4:' L::c t:, 6���.: 56: ·,.2. 97�···.:. ��·2:· �''7 .4:5�"0==211�.1L7'�· ·3: Q? �.J..,.3} ,i2 1,44,380 1,69,372• ·· 5;s7,223· 5,36,319 ! 5,075 5,219; 4,85E• 20,444: 21,625
					Rest of the world								�				. . .··'·· ·. ...		....•.......
.. __ .. ..____� -- � .. .·. 0�� .. .. ..--. ..: . ....f0��!(�};(6t . .. ...i,'49�45�. .. .. . i,14,591T �,36,602' 5,77,667. s,57,944
			·.•;Inter-segment �evenue

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SlGNEDFOR IDENTIFICATION PURPOSES

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KRBLt.

Regd. Office: 5190, Lahorl Gate, Delhl-110006, CIN: LOl 111DL1993 P LC0528451 Email: fnvestor@krblindia.com, website: www.krblrlce.com, Tel.: +91-11-23968328, Fax: +91-11-23968327

NOTES TO THE STATEMENT OF STANDALONE FINANCIAL RESULTS FOR THE QUARTER AND YEAR ENDED 31 MARCH 2025

z Standalone Statement of Assets and Liabilities l .. .[. ]

.. ............... ......... · ······· .. ..···· ·. . ·· . .·..····,. .,•. ... ·· ····:·· ···' ············· ·· . . . . . .. 1�· Noh-current assets (a) Property, plant and equipment ••(b) Capital work-in-progress (c) Right-of-use assets (d) Investment properties •·(e) Intangible assets i(f) Intangible assets under development · (g) Financial assets ( i) Investments (ii) Loans (iii) Other financial assets (h)Other non-current assets Totalnon-currentassefs • 2,i. ,currentasse's · (a) Inventories (b) Financial assets (i) Investments (ii) Trade receivables (iii) Cash and cash equivalents (iv) Bank balances other than (iii) above (v) Loans {vi) Other financial assets .'.(c)Other current assets ... .... ..•TOTAL ASSEis'(i.f:) f... •Equity '(a) Equity share capital •(b)Other equity , iqfalequity ·•Liabilities · . ... ·'· 2. Non-currentliabilities (a) Financial liabilities (i) Lease liabilities ·(b) Provisions (<)Deferred tax liabilities(net) ..... .... .....:.:. • ··3{'cufrentliabmtres . ........ .... ., ,. .. ;, (a) Financial liabilities (i) Borrowings (ii) Lease liabilities (iii) Trade payables - Total outstanding due to micro enterprises and small enterprises .. ::.. ;:; ...........- .;. ··::::· .;·...... ....... ..·; (Rs inlakh), ... .... .......... .. .. ......- · ··, .......: . .... : ' .... ·" ~~'"~~"~~""~~.~~'~~'.~~"~~.~~'~~., ..... . March 87,176.' 2,059 . 3,004. 478 224 ·· , 7 427 19;• 1,303•. 3,097.' 3,88,485 · .' 35,094 : 46,777' 15,256. 30,795 20 1,740 .·· . . 5.,.5.? 31 March2024 84,533 1,289 3,900 294 257 3 427 20 1,207 .3,760 4,45,071. 11,500 30,308 2,369. 526 11 1,568:' 4,661 :: .. . 2,289' 2,289 ' .5,20,822' .4 2 6 49.,.. 5,.23,111. 4,84;9'8 .. ....""" • 1,980. 1,776. 11,054,i 2,420. 1,368 11,087'. '14,81(·'... ·.· ..··.·.. , . ' ~~p~~;~~�~~5 , · 37,654 1,031 ·1 50,703' 1,332 ' 1,226 - Total outstanding dues of creditors other than micro 14, ll 1 11,650. 23,244 3,304 718 ' ' 23,076' 3,474 430	.. ............... ......... · ······· .. ..···· ·. . ·· . .·..····,. .,•. ... ·· ····:·· ···' ············· ·· . . . . . .. 1�· Noh-current assets (a) Property, plant and equipment ••(b) Capital work-in-progress (c) Right-of-use assets (d) Investment properties •·(e) Intangible assets i(f) Intangible assets under development · (g) Financial assets ( i) Investments (ii) Loans (iii) Other financial assets (h)Other non-current assets Totalnon-currentassefs • 2,i. ,currentasse's · (a) Inventories (b) Financial assets (i) Investments (ii) Trade receivables (iii) Cash and cash equivalents (iv) Bank balances other than (iii) above (v) Loans {vi) Other financial assets .'.(c)Other current assets ... .... ..•TOTAL ASSEis'(i.f:) f... •Equity '(a) Equity share capital •(b)Other equity , iqfalequity ·•Liabilities · . ... ·'· 2. Non-currentliabilities (a) Financial liabilities (i) Lease liabilities ·(b) Provisions (<)Deferred tax liabilities(net) ..... .... .....:.:. • ··3{'cufrentliabmtres . ........ .... ., ,. .. ;, (a) Financial liabilities (i) Borrowings (ii) Lease liabilities (iii) Trade payables - Total outstanding due to micro enterprises and small enterprises .. ::.. ;:; ...........- .;. ··::::· .;·...... ....... ..·; (Rs inlakh), ... .... .......... .. .. ......- · ··, .......: . .... : ' .... ·" ~~'"~~"~~""~~.~~'~~'.~~"~~.~~'~~., ..... . March 87,176.' 2,059 . 3,004. 478 224 ·· , 7 427 19;• 1,303•. 3,097.' 3,88,485 · .' 35,094 : 46,777' 15,256. 30,795 20 1,740 .·· . . 5.,.5.? 31 March2024 84,533 1,289 3,900 294 257 3 427 20 1,207 .3,760 4,45,071. 11,500 30,308 2,369. 526 11 1,568:' 4,661 :: .. . 2,289' 2,289 ' .5,20,822' .4 2 6 49.,.. 5,.23,111. 4,84;9'8 .. ....""" • 1,980. 1,776. 11,054,i 2,420. 1,368 11,087'. '14,81(·'... ·.· ..··.·.. , . ' ~~p~~;~~�~~5 , · 37,654 1,031 ·1 50,703' 1,332 ' 1,226 - Total outstanding dues of creditors other than micro 14, ll 1 11,650. 23,244 3,304 718 ' ' 23,076' 3,474 430
	above . .... : '
... .... ..•TOTAL ASSEis'(i.f:)	....
f... •Equity '(a) Equity share capital •(b)Other equity , iqfalequity ·•Liabilities · . ... ·'· 2. Non-currentliabilities (a) Financial liabilities (i) Lease liabilities ·(b) Provisions (<)Deferred tax liabilities(net)
..... .... .....:.:. • ··3{'cufrentliabmtres . ........ .... ., ,. .. ;, (a) Financial liabilities (i) Borrowings (ii) Lease liabilities (iii) Trade payables - Total outstanding due to micro enterprises and small enterprises ~~'"~~"~~""~~.~~'~~ - Total outstanding dues of creditors other than micro

SIGNED FOR IOENTIFICATfON PURPOSES

Regd. Office: 5190, Lahorl Gate, Delhl-110006, CIN: L01111DL1993PLC052845, Emall: lnvestor@krblindia.com, website: www.krblrlce.com, Tel.: +91-11-23968328, Fax: +91-11-23968327

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NOTES TO THE STATEMENT OF STANDALONE FINANCIAL RESULTS FOR THE QUARTER AND YEAR ENDED 31 MARCH 2025 Standalone Statement of Cash Flows

	Cash flow from operating activities
	Profitbefore tax								79,537
	Adjustmentfor:
	'Depreciation and amortisation expenses			8,092'						7,935
	(Galn)/Loss on sale and discard of property, plant and equipment			(48).						3
	Unrealised foreign exchange (net)			(265)						(24}
	:Net gain on redemption and fair valuation of investments			(1,985):						('1,�95}
	Balances written off			3,996						192
	Allowances for doubtful debts and advance			373;						373
	iAllowance for expected credit losses Liabilities/provisions no longer required, written back Gain on modification/termination of lease Finance costs .Interest Income Dividend income Operatingprofit before workingcapitalchanges			:47) '.			2,4 73 6 (1) -. ..,.
	Adjustments forworkingcapital changes :
	(Increase)/Decrease In financial and other assets			(1,672)						l,307
	Decrease/(Increase) In inventories			56,586						( 26,444)
	Increase In trade receivables.			(20,217)						(4, 131)
	Increase·In trade payables			2,243						1,009.
	Increase/(Decrease) In liabilities and provisions Cash generated from operations Income tax paid (net) Netcash flow from operating activities (A)	3q ·' t;o9,soo 13? . 0 3 5:.			. .	.	· ,-·			(12.584f 43;srn··· l:},93) :·32$:
B	Cashflow from Investing activities
	Payment for acquisition of property, plant and equipment and Intangible assetst			(9,630)						(8.]04)	.·•
	Proceeds from sales of property, plant and equipment			138						56
	Proceeds on sale of current investments			4,68,203				3,23,165
	Payment to acquire current Investments			(4,83,970)				(3,28,539)
	Loans given			(8)						(23)
	Bank deposits placed			(39,584):						(33.502),.
	Proceeds from bank deposits Interest received ·			10,100 2,373.						NJs. 3,574
	Dividend income		.	.6 .			. . .. .			.0
	Netcash used In Investing activities(B)
C	Cashflow from financing activities
	Movement in short term borrowings (net)			(13,049}						30,569
	Finance cost paid Repayment of principal porion of lease liabilities Payment of interest portion of lease liabilities			(1,289) (1,428} (245)'						( 1,938) ( 1,203); {319).
	Dividend paid			(9,156)						(2,358)
	Payment for buy back of shares									(32,500)
	Payment of tax and expensesfrbuy back of shares Net cash used In financing activities(C)			,.'�=="-<7)?45) · ..,.,..,�1
D Net increase/( decrease) In cashand cash equivalents 18,552 (A+B+C) . Cash and cash equivalents at the beginning of the year . .. ,F=iCa;s;h...."! .;n.;d; .. c:as'.h".. ". e".cu:.;. lv;:.a1; e; n;t s;.a;;.:t · t.: e"_ e- a-r; ··e:n; d� ...:=, �±���"±�'7..+�=�.�������.��·										( 1,847) 4 216 '3t�?9 :	, . .
Notes:
1Net of movement In capital work-In-progress and capital advances. 2The above cash flow statement has been prepared under the 'indirect method' as set out in IndAS7,'Statementof Casn Flows:, ·;i - -== .. t """"'"_,,.,.,,.,,"""' ''·"'·- ···a'""'·'"·''''''"''w� Particulars ..31Marc.h202s .3.1Mar<n.ioi4. 3C� eiva1entscomprise of: .CashInhand 65 49.											·
	Balances with banks
	- Current accounts
	- Bank deposits having original maturity of less than three months
	Cashandcash equivalents
	Add: Investment In liquid mutual funds Cashand cash e ulvalents in Standalone Statemtl}tgffi�hFl(v�

SIGNED FOR IOENTIFICAT,ON PURPOSES

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Regd. Office: 5190, Lahori Gate, Delhi-110006, CIN: L01111DL1993PLC052845, Email: cs@krblindia.com, website: www.krblrlce.com, Tel.: +91-11-23968328, Fax: +91-11-23968327

NOTES TO THE STATEMENT OF STANDALONE FINANCIAL RESULTS FOR THE QUARTER AND YEAR ENDED 31 MARCH 2025

• 4 auditors of the Company.

• 5 The standalone financial results are extracted from the Audited Standalone Financial Statements, which are prepared in accordance with the Indian Accounting Standards ('Ind AS') as prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation'). Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ('the Lls�ing · [·] ·[·· ]

• 6 ('ED') to the extent of value of Rs. 1,532 lakh in connection with an investigation which is currently pending before the Hon'ble High Court of Delhi, restored the physical possession of the land parcels in favour of the Company for specified= the appeal. On 4 March 2025, the Hon'ble High Court of Delhi, directed the Tribunal to reconsider Company's plea and decide whether the said amount should be refunded or not. In this regard, the Company had further prayed for refund of Rs. 1,113 lakh lying as a deposit with ED. The Honorable High Court of Delhi had directed the Appellate Tribunal to consider and decide: on the refund of the deposit. On 19 March 2025 the Appellate Tribunal has ordered the ED to refund Rs. 1,113 lakh to the 1 Company within the period of eight weeks from the date of receipt of the order. However, aforesaid attachment would '· continue till conclusion of the matter. The management based upon the legal assessments, Is confident that it has a favourable case and the said attachment shall be vacated and no adjustment is required in the accompanying Statement. Judge, CBI Court. The Appellate Tribunal, PMLA (Government of India), New Delhi, followed by a confirming order of the,, purposes against a deposit of Rs. 1, 113 lakh, without prejudice to the rights and contentions of the parties to be decided in' The above standalone financial results of KRBL Limited ("the Company") have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 16 May 2025 and have been audited by A portion of land parcel and building thereupon, situated at Dhuri, Punjab was attached by the Directorate of

• ,;� The Board of Directors of the Company in their meeting held on 16 May 2025 have recommended a final dividend of Rs.3.50. (350%) per paid up equity share of Re.1/- each, aggregating to Rs. 8011 Lakh for the financial year ended 31 March 202s; subject to approval of shareholders in the ensuing Annual General Meeting of the Company.

• 9 The figures for the quarter ended 31 March 2025 and 31 March 2024 are the balancing figures between audited standalone figures in respect of full financial year and the unaudited published figures up to the nine months of the relevant financial year; which were subjected to limited review by the statutory auditors.

• 10 Figures of previous period/year have been regrouped/rearranged wherever necessary. The impact of the same is not materiai to the users of the Statement.

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For and on behalf of Board [· ]
KRBL Limited ; .
SIGNED FOR
IDENTf FICATfON
PURPOSES
Place Nolda
pat� l$
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Stateh1ent on of Audit Qualifications sub11litted with Annual Standalone Audited Financial results of KRBL Limited

Statement on Impact of Audit Quallflcatlons for the financial year ended 31 March 2025 [See Regulation 33/52 of the SEBI (LODR) (Amendment) Regulations, 2016]

fRs.InLakh)	fRs.InLakh)	fRs.InLakh)	fRs.InLakh)	fRs.InLakh)	fRs.InLakh)	fRs.InLakh)
S.No.		Particulars Audited Figures (as reported before adjusting for nualificatlons|			AdjustedFigures (auditedfiguresafter adjustingfor nuallficatlons|
I	1.	Total income 565 479				Not ascertainable
	2.	. TotalExoenditure 501,503 Net Profit 47.580
	3,
	4. 5.	EarninosPer Share 20.79 Total Assets 621532
			621532
	6. 7.	Total Liabilities Net Worth	98.421
			. . . 523, 111
	8.	Any other financial ite1(s) (as felt . None a�prooriate bvthemanaaement)
II,
	Audit Qualification (each audit qualification separately): '
	A. Details of Audit Qualification:Inrespect of KRBL.Llmlted ('the Company') As stated In Note7to the accompanying Statement, the Enforcement Directorate ('ED') Is investigating Company's Joint Managing Director ('JMO') under the Prevention of Money Laundering Act,2002,for alleged involvement in Agusta Westland case. Further, the ED has filed criminal complaint and made certain allegations against the Company, KRBL DMCC (a subsidiary of the Company) and JMD. As further described in the said note,areview of the impact of the allegatlons was performed by an independent professional firm appointed by the Board of Directors and in our view, as per the report of the independent professional firm, there is no conclusive evidence to ascertain impact of the aforesaid matter on the Statement ofthe Company. Pending the completion of ongoing investigation of the above matter by regulatory authorities, we are unable lo comment on any adjustment that may be required to the accompanying Statement in this respect. · . . . . . . . . · . . . .
	a. Type of Audit Qualification: Qualified Opinion b. Frequency of qualification: Continuing since 31 March 2021. c. ForAudit ouifitlcation(s)Wherethelmpa -ct is quantified by the auditor, Management's Views: Not applicable, as the i1pact is not quantified.

d. For Audit the impact is not quantified by the auditor: (i) Management's estimation on the impact of aUdit qualification: Unable to estimate

·-"·------"-------(Ii) If management is unable to estimate the Impact, reasons for the same: ·--·--------· The Company had appointed an independent professional firm ('IP') to review the aforesaid allegations and to assess the impact, if any1 on the financial results and control environment of the Company during the financial year ended 31 March 2022. During the financial year ended 31 March 2023, the IP had issued a report to the Board of Directors which was discussed and approved In their previously held meeting, wherein the Board of Directors had responded to the observations contained therein and basis that no further action was proposed. Pending the ongoing investigation on the above matter, no adjustment has been made in the accompanying Statement. . . (iii) Auditors' Comments on (i) or (ii) above: Since the matter is still under the investigation stage, we are unable to determine whether any adjustment is required along with the consequential Impact, If any, on the accompanying Standalone Financial Results of the Company. . . .

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For Walker Chandiok & Co LLP
Chartered Accountants
Firm's Registration No.:
001076N/N500013
Lakhotia
Membership No. 502667
Place: New Delhi Place: Nolda
Date: 16 May 2025 Date: 16 May 2025
----- End of picture text -----

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VValker Chandiok &.Co LLP

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Walker Chandlok & Co LLP Plot No. 19A, 2nd floor, Sector - 16A, Naida - 201 301 Uttar Pradesh, India T +91 120 485 5999 F +91 120 485 5902

I[ndependent Auditor's Report on Consolidated Annual Financial Results ][of the KRBL Lim.ited pursuant ] to the R[e] g[u] lation 33[of the ][SEBI ][(Listing Obligations and Disc.losure Requirements) Regulations, ] 2015 (as amended)

To the Board of Direetors of KRBL Limited

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Qualified Opinion

1. We have audited the accompanying consolidated annual financial results ('the Statement') of KRBL Limited ('the Holding Company') and its subsidiaries (the Holding Company and its subsidiaries together referred to a s 'the Group'), for the year ended 31 March 2025, attached herewith, being submitted by the Holding Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) ('Listing Regulations').

2. In our opinion and to the best of our information and according to the explanations given to us and based on the consideration of the reports of other auditors on separate audited financial statements of the subsidiaries, as referred to in paragraph 13 below, the Statement:

3. (i) includes the annual financial results of the entities listed in Annexure 1;

4. (ii) presents consolidated financial results in accordance with the requirements of Regulation 33 of the Listing Regulations, except for the possible effects of the matter described in paragraph 3 below; and

5. (iii) gives a true and fair view in conformity with the recognition and measurement principles laid down in the applicable Indian Accounting Standards ('Ind AS') prescribed under section 1 33 of the Companies Act, 2013 ('the Act') read with the Companies (Indian Accounting Standards) Rules, 2015, and other accounting principles generally accepted in India, of the consolidated net profit after tax and other comprehensive loss and other f inancial information of the Group for the year ended 31 March 2025 except for the possible effects of the matter described in paragraph 3 below.

Bas is for Qualified Opinion

1. As stated in Note 7 to the accompanying Statement, the Enforcement Directorate ('ED') is investigating Holding Company's Joint Managing Director ('JMD') under the Prevention of Money Laundering Act, 2002, for alleged involvement in Agusta Westland case. Further, the ED has filed criminal complaint and made certain allegations against the Holding Company, KRBL DMCC (a subsidiary of the Group) and JMD. As further described in the said note, a review of the impact of the allegations was performed by an independent professional firm appointed by the Board of Directors and in our view, as per the report of the independent professional firm, there is no conclusive evidence to ascertain impact of the aforesaid matter on the accompanying Statement of the Holding Company. Pending the completion of ongoing investigation of the above matter by regulatory authorities, we are unable to comment on any adjustment that may be required to the accompanying Statement in this respect.

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Walker Chandiok & Co LLP Is registered with llmlled liability with ldentlllcatfon number AAC· 2085 and has its registered office at L-41, Connaught Circus. Outer Circle, New Deihl, 110001, India

Chartered Accounlanls

Offlces In Ahmedabad, Bengaluru, Chandigarh, Chennal, Dehradun, Goa, Gurugram, Hyderabad, Indore, Koehl, Kolkata, Mumbai, New Deihl, Nolda and Pune

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Walker Chandiok &Co LLP

Independent Auditor's Report on Consolidated An nual Financial Results of the KRBL Limited pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as a mended) (Cont'd)

Our audit report dated 20 May 2024 and review report dated 6 February 2025 on the consolidated financial results for the year ended 31 March 2024 and for the quarter and nine months ended 31 December 2024, respectively, were also qualified with respect to this matter.

1. We conducted our audit in accordance with the Standards on Auditing specified under section 143(10) of the Act. Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Statement section of our report. We are independent of the Group, in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India ('the ICAI') together with the ethical requirements that are relevant to our audit of the consolidated financial results under the provisions of the Act, and the rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the Code of Ethics. We believe that the audit evidence obtained by us together with the audit evidence obtained by the other auditors in terms of their reports referred to in paragraph 13 of the other Matter section below, is sufficient and appropriate to provide a basis for our qualified opinion.

Responsibilities of Management and Those Charged with Governance for the Statement

1. The Statement, which is the responsibility of the Holding Company's management and has been approved by the Holding Company's Board of Directors, has been prepared on the basis of the consolidated annual financial statements. The Holding Company's Board of Directors is responsible for the preparation and presentation of the Statement that gives a true and fair view of the consolidated net profit and other comprehensive income, and other financial information of the Group in accordance with the Ind AS prescribed under section 1 3 3 of the Act read with the Companies (Indian Accounting Standards) Rules, 201 5 and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. The Holding Company's Board of Directors is also responsible for ensuring accuracy of records including financial information considered necessary for the preparation of the Statement. Further, in terms of the provisions of the Act, the respective Board of Directors of the companies included in the Group, covered under the Act, are responsible for maintenance of adequate accounting records in accordance with the provisions of the Act, for safeguarding of the assets of the Group, and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and design, implementation and maintenance of adequate internal financial controls, that were operating effectively, for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the financial results, that give a true and fair view and are free from material misstatement, whether due to fraud or error. These financial results have been used for the purpose of preparation of the Statement by the Directors of the Holding Company, as aforesaid.

2. In preparing the Statement, the respective Board of Directors of the companies included in the Group, are responsible for assessing the ability of the Grou p, to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the respective Board of Directors either intends to liquidate the Group or to cease operations, or has no realistic alternative but to do so.

3. Those respective Board of Directors are also responsible for overseeing the financial reporting process of the companies included in the Group.

Auditor's Responsibilities for the Audit of the Statement

1. Our objectives are to obtain reasonable assurance about whether the Statement as a whole is free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with Standards on Auditing specified under section 143(10) of the Act will always detect a material misstatement, when it exists. Misstatements can arise from fraud or error, and are considered material if, individually, or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of this Statement.

2. As part of an audit in accordance with the Standards on Auditing specified under section 1 43(10) of the Act, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:

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Walker Chandiok &.Co LLP

Independent Auditor's Report on Consolidated Annual Financial Results of the KRBL Limited pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) (Cont'd)

fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control;

• Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances. Under section 143(3) (i) of the Act, we are also responsible for expressing our opinion on whether the Holding Company has adequate internal financial controls with reference to financial statements in place and the operating effectiveness of such controls;

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  - Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Board of Directors;

• Conclude on the appropriateness of Board of Directors use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the ability of the Group, to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the Statement or, If such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the Group to cease to continue as a going concern;

• Evaluate the overall presentation, structure and content of the Statement, including the disclosures, and whether the Statement represents the underlying transactions and events in a manner that achieves fair presentation; and

• Obtain sufficient appropriate audit evidence regarding the financial results of the entities within the Group, to express an opinion on the Statement. We are responsible for the direction, supervision and performance of the audit of financial information of such entities included in the Statement, of which we are the independent auditors. For the other entities included in the Statement, which have been audited by the other auditors, such other auditors remain responsible for the direction, supervision and performance of the audits carried out by them. We remain solely responsible for our audit opinion.

• 1 0. We communicate with those charged with governance of the Holding Company, regarding, among other matters, the planned scope and timing of the audit and significant audit findings, Including any significant deficiencies in internal control that we identify during our audit.

• 1 1 . We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards.

• We also performed procedures in accordance with circular issued by the SEBI under Regulation 33 (8) of the Listing Regulations, to the extent applicable.

Other Matters

• 1 3. We did not audit the annual financial statements of three subsidiaries included in the Statement whose financial information reflects total assets of Rs. 1 ,548 lakh as at 31 March 2025, total revenues of Rs. Nil, total net profit after tax and total comprehensive income of Rs. 42 lakh, and net cash inflows (net) of Rs. 41 lakh for the year ended on that date, as considered in the Statement. These annual financial statements have been audited by other auditors whose audit reports have been furnished to us by the management, and our opinion in so far as it relates to the amounts and disclosures included in respect of these subsidiaries is based solely on the audit reports of such other auditors, and the procedures performed by us as stated in paragraph 1 2 above.

Further, of these subsidiaries, two subsidiaries are located outside India, whose annual financial statements have been prepared in accordance with accounting principles generally accepted in their respective countries, and which have been audited by other auditor under standards of auditing applicable in their respective countries. The Holding Company's management has converted the financial statements of such subsidiaries from accounting principles generally accepted in their respective countries to accounting principles generally accepted in India. We have audited these conversion adjustments made by the Holding Company's management. Our opinion, in so far as it "c' Chartered Aountants

Walker Chandiok &Co LLP

I[ndependent Auditor's Report on Consolidated Annual Financial Results of the KRBL Limited pursuant ] to t'1[e Regulation ][33 ][of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, ][2015 ] (as amended) (Cont'd)

relates to the amounts and disclosures included in respect of these subsidiaries, is based on the audit report of other auditor and the conversion adjustments prepared by the management of the Holding Company and audited by us.

our opinion is not modified in respect of this matter with respect to our reliance on the work done by and the reports of the other auditors.

1. The Statement includes the consolidated financial results for the quarter ended 31 March 2025, being the balancing figures between the audited consolidated figures in respect of the full financial year and the published unaudited year-to-date consolidated figures up to the third quarter of the current financial year, which were subject to limited review by us.

For Walker Chandiok & Co LLP Chartered Accountants Firm's Registration No.: 001 076N/N50001 3

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UDIN: 25502667BMUJKG8529

Place: New Delhi Date: 16 May 2025

Chartered Accountants

Walker Chandiok &.Co LLP

I ndependent Auditor's Report o n Consolidated Annual Financial Results o f the KRB L Limited pursua nt to the Regu lati on 33 of the S E B I (Listing Obligations and D is closure Requirements) Reg ulations, 201 5 (as �mended) (Cont'd)

,Annexure 1

L-ist of entities included in the Statement

• !'Jame of the Holding Compa ny

• 1 . KRBL Lim ited

Name of subsidiaries and step-down subsidia ry

• 1 . K B Exports Private Limited

• KR BL DMCC

• KR BL LLC , a subsidiary of KRBL DMCC

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Chartered Accountants

Regd. Ofrlce: 5 190, Lahorl Gate, D e l h l - 1 10006, CIN: L0 1 1 1 1DL199 3 P LC05 2845, E m a i l : in vesto r @ k rb l i n d i a . c o m , website: www.krbl rice.com, Tel.: + 9 1 - 1. 1 -23968328, Fax: + 9 1 - 1 1 -23968327

STATEM ENT O F CONSOLIDATED FINANCIAL R ESULTS FOR THE

Q U A RT E R AND YEAR E N D E D 31 MA R C H 2 0 2 5

1: S. N o. 1 . ( a ) (b) 2. (a) (b) (c) (d) (e) (f) (g) 3. 4. (a) (b) 5 . 6 . (a) ( bl 7 . (a) ( b) 8 . 9 . 1 0 . (a) ( b)	Particulars Income Revenuefrom operations Other income Tota l i n come Expenses Costof materialsconsumed Purchaseof stoc k - i n - trade Changesininventoriesoffi nished goodsa n d stock-in trade Employee benefits expense Finance costs Deprecia tionand amortisationexpense Otherex penses Tota lexpenses Profitbefore tax(1 · 2 ) Tax expense Curren t tax Deferred tax Tota ltax expense Profitaftertax( 3 - 4 ) Other com prehensive income Items that will notbe reclassified to profitorloss Remeasurements(loss)/g a i n of defi ned benefit plans Tax expense im pact on a bove Items t h a twil lbe reclassified top rofi tor loss Fairvalue changes on derivatives desi g n a tedas cas flowhedges Tax..npnsinactO above Tota l othercom pre h e n s ive ( loss ) / i ncome Tota lcomprehe nsive i n come ( 5 + 6 ) N e t p rofit attr i b u ted to: Owner of theH o l d i n gCompany N o nco n troll i ngi n terest • Othe r comprehens ive incomeattri butedto : OwneroftheH o l d i n g Company Non controlling interest* Paid-upequitys h a recapital ( facevalueofRe . 1/- each) Otherequity E a r n i n g sp e r e q u itys h a re( " EPS" ) (facev a l u eo Re. 1 /- each ) ( EPS for the quarter no a n nua l ized ) Basic Dil uted	3 1 M a r c h 2025 Refer note9	Qu a rter ended 31 December 2 0 24 (Unaudited ) 1 , 68 , 190 846 1,69, 0 3 6

• Ro u n ded off to zero

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SIGNED FOR IDENTI FICATION PURPOSES

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Regd. Office: 5 190, Lahori Ga te, Dellii-1 10006, CIN: L D 1 1 1 1 D L1993PLC052845, Email: i n vestor@krblindla.com, website: www.krbl rice.com, Tel.: + 9 1-1 1-23968328, Fax: + 9 1- 1 1-23968327

N OTES TO T H E STAT E M ENT O F C O N S OLIDATED FINANCIAL RESU LTS FOR T H E QUARTER AN D YEAR E N D E D 31 MARCH 202S

1. Opera ti ng Segments Disclosure as per Ind AS 108 ' Operating Segments " :

i n

S. No. Particu lars 1 . Segment revenue (a) Agrl (b) Energy Tota l seg mentrevenue Inter seg ment revenue NetseQmentrevenue 2. Segment resu lts ( a ) Agri (b) Enerov Totalsen mentresults before tax L: Oter unallocableexnend itures TotaorDflt beforJtax 3 . Segment assets (a) Agri (b) Energy (c) Unallocable Totalsenment assets 4. Seg ment lia bilities (a) Agri (b) Energy lcl Unallocable Total seomentliabilities s. :m!cev1nl-G jnformatlon; (a) Agri I n d i a Rest o f t h e world Sub-total (a) (b) Energy India Rest of the world Sub-totalfbl Totall a l + lb\ Lnte r-seament reven u e Total	Quarter ended Year	Quarter ended Year	ended
	3 1 M a rch 2025 31Dece m b e r 2024 Refer note9 (Unaud ited ) 1 ,44,380 1 , 69,372 5 ,075 5 , 2 1 9 1,49,455 1,74,591 (5,230) (6,40 1) 144 225 1.68190 20,095 17,672 977 8 70 2. 072 18 542 418 366 20654 18.176 5 , 7 3 ,488 5 ,49,086 48 , 8 5 8 49,452 249 259 5. n.595 598797 84,247 7 9 , 23 9 5 1 0 396 13 7 1 8 105 7 9 98 475 902 1 4 1,02,814 1 , 13,075 41 566 56297 1 ,44,3 80 1,69,3 72 5,075 5,219 - - !075 5 219 1 49 455 174 591 ( 5 .230) 16 4011 144 225 1 68 1 9 0 3 1March 2 0 24 31March2025 3 1 March 2024 Refer note9 (Audited) ( Audited] 1 , 3 1 ,746 5,57,223 5 , 36, 3 1 9 4 , 8 5 6 20 ,444 2 1 , 6 2 5 1 , 3 6,602 5,77,667 5,57, 944 (4,772) ( 18,286) ( 19,475) f ' . 830 55 9381 538 469 14,281 5 9 , 6 3 2 74, 1 7 1 l 306 5 . 7 2 1 65 4 3 1 5587 65 353 80 714 294 1 352 l 136 15.2.3 64 001 79 578 5,41,242 5,73 ,488 5,41,242 5 1, 1 9 0 48,858 5 1 , 190 271 249 2 7 1 5927 0 3 6.-595 5.927 03 94,997 84,247 94,997 662 5 10 662 1 1 . 164 13 7 18 1 1 164 106823 98 475 1 06 823 1 , 0 3 , 0 0 1 4,09,921 4 , 0 3 , 1 9 7 2B745 1 .47302 1 33 122 1 ,3 1,746 5,57,223 5,3 6,319 4,8 56 20,444 2 1 ,625 - - - 4 856 20 444 21625 136-602 57 7.667 .57.944 14 772 1 1 82861 (i9475\ 1.3 1.830 5.59381 53 8469		3 1 March 2024 ( Audited]
		2 57 7.66 2 1 1 8286 0 5.5938
			1 (i9475\ 1 53 8469

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SIGNED FOR IDENTI FICATION PURPOSES

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Regd. Office: 5 1 9 0 , Lahori Gate, Del h i - 1 10006, CIN; L0 1 1 1 1 DL1993PLCOS284S, Email: i n vestor@ k rblindia.com, website: www.krblrice.com, Tel . : + 9 1 - 1 1 -23968328, Fax: + 9 1 - 1 1-23968327

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N OTES TO THE STATEMENT OF CONSOLIDAT E D FINANCIAL RESULTS FOR TH E Q UARTER ANO YEAR E N D E D 31 M ARCH 2025

2 Consolidated Statem e nt of Assets and Liabil ities

Consolidated Statem e nt of Assets and Liabil ities
Parti c u l a rs A . ASSETS 1. Non-cu rrent assets (a)Property, planta n d equipment (b)Capita lwork-in-progress (c)Right-of-use a ssets ( d )Investment properies (e) Goodwill (f) Intangible assets (g)Inta ngible assetsunderdevelopment (h) Fi nancial assets (i) Loans (ii) Other fi nancialassets (i)Othernon-cu rrent a ssets Total non-current assets 2. Current assets ( a )Inventories (b) Fi nancial assets (i) Investments (ii) Trade receiva bles (iii) Cashandcashequiva lents (iv) Bank balances other than (iii) above (v) Loans (vi)Otherfina ncial assets (c)Othercu rrentassets Total current assets TOTAL ASSETSf 1 + 2) 8 . EQUITYA N D LIABILITIES 1. Equity (a) Equitysharecapital (b)Otherequity Equityattributable to the owners of the H olding Company Non-controlling Interest Totaleauitv Liabilities 2. Non-cu rrent lia bilities (a) Financial liabili ties (i) Lease liabilities (b) Provisions l�lDeferredtaxliabilities(net) Total non-current iiabilities 3. Current liabilities (a)Financi a lliabilities (i) Borrowings (ii) Lea se liabilities (iii) Trade payables - Total outstandingd u etomicroenterprisesandsmall enterprises - Total outsta ndingduesof creditors other than micro enterprises and sma ll enterprises (iv) Other fi nancial l ia bilities (b) other currentlia bilities (c) Provisions !Cd)Currenttax lia bili ties (net)	3 1M a rc h 2025 {Audited) 87,466 2 , 05 9 3,004 1 ,489 16 224 7 1 9 1 , 3 0 3 3097 9 8 684 3,88,485 35 ,094 46,777 1 5 ,409 30 ,809 20 1 , 740 5 577 5 23 9 1 1 622595 2,289 5 2 l 742 5,24,03 1 89 s,24uo 1 ,980 1,776 1 1 .054 14 81 0 37, 6 5 7 1 , 0 3 1 9 6 1 14 , 1 7 5 2 3 , 2 3 1 3 ,304 7 1 8 2 5£8 ( Rs. i n lakh) 3 1'M a rch 2 0 24 {Audited) 84,824 1 , 289 3 , 9 0 0 1 , 2 8 0 l G 257 3 20 1 , 2 0 7 37 6 0 96 556 4,45,07 1 1 1 , 5 0 0 30,3 0 8 2,481 540 1 1 1 ,568 4 668 4 96 147 5 9 2 703 2,289 483 502 4,85,7 9 1 89 4 85 8 8 0 2,420 1,368 1 1 . 0 8 7 148 7 5 50,705 1 ,332 1 , 2 2 6 1 1 ,7 0 8 2 3 , 073 3 .474 430 -
Total current l i a b i lities TOTAL EQUITY ANO LIABI LITIES(1+2+3)	83,665 6,22,595 91 948 5,92,703

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SIGNED FOR IDENTI FICATION PURPOSES

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		l<RH"	l<RH"	l<RH"
		Regd. Office: 5 190, Lahori Gate, Delhi- 1 10006,CJN:L01 1 1 1DL1993PLCD52845, Ema i l : i n vesto.@ k r b l i n d i a . com,
		website: www . k rbl rice.com, Te l . : + 9 1 - 1 1-23968328, Fax: +	9 1 - 1 1-23968327
		NOTES TO THE STATEMENT O F CONSOLIDATED FINANCIAL RESU LTS
		FO RTH EQUARTER A N D YEAR E N D E D3 1MARCH2025
3.		Conso l i dated Statement of Cash Flows
				( Rs .inlakh)
Particulars			Forthe yea r ended - 1u.. 1.n.i	For the year ended '! M�rrh.'A24
			(A udited|(Audited)
A		Cash flowfro moperati ng activities
		Profit before tax	64,001	79,578
		Adjustment for :
		Depreciation anda m ortisationexpenses	8,1 1 0	7,937
		( G ain)/Loss onsaleanddiscardof property , plantand equipment	(48)	3
		U n realised Foreign exchange ( net)	( 2 6 6 )	( 2 5 )
		Net gainonredem ptionandfair valuationof i n vestm e nts	(1 ,985)	(4,595)
		Bala nceswrittenoff	3 , 996	192
		Allowancesfordoubtful debts a n d advance	373	373
		Allowanceforexpected creditlosses	-	2,473
		Liabilities/provisions nolongerrequired,writtenback	(47)	( 186)
		Gainon modification/term ination of lease		( 1 )
		Finance costs	1,455	2,410
		Interest income	( 2,938)	(3, 697)
		Dividend income Operating profit beforeworking capital changes	(62) 72,589	(60 84,402
		Adjustments for working capitalchanges :
		(Increase)/Decrease in fin ancial and other a ssets	(1,675)	1 , 3 1 0
		Decrease/(Increase ) i n inventories	56,586	(26,444)
		Increase in trade receiva bles	(20,2 17)	(4, 1 3 1 )
		Increase intradepayables	2,251	1,065
		Increase/( Decrease)inliabilitiesandprovisions	3 03	(·.2 629)
		Cash generatedfromoperations	1,09,837	43,573
		Income tax paid( net)	(13.65)	121 19°31
		Net cashflow from operating activities(A)	96.072	22380.
B		Cashflowfrom i nvesting activities
		Payment for acqu isitionof propery,plantandequipment and inta ngible assets'	(9,630)	(8,304)
		Proceeds from sales of property ,plantandequipm ent	138	56
		Proceeds onsaleof cu rrent investments	4,68,203	3,23,365
		Payment toacquirecurrent investme n ts	(4,83,970)	(3,28,539)
		Loans given	(8)	(23)
		Ban kdepositsplaced	(39,584)	(33,502)
		Proceeds frombank deposits	10, 100	34,835
		I n terest received	2,374	3 , 5 7 5
		Dividend i n co m e	62	60
		Net cash usedin investingactivities (B)	( 5 2.3 1 5 1	( 8 477)
	c	Cash flow from financing activities
		Movementinshort term borrowi ngs ( net)	( 13 , 049)	30,569
		Financecostpaid	( 1, 289)	(1 ,938)
		Repayment ofprinci palportion oflease lia bil ities	(1,428)	( 1 , 20 3 )
		P a y m e n t ofinterestportionof l e a s elia bilities	( 245)	( 3 19)
		Dividendpaid	(9,156)	(2, 358)
		Payment forbuyback ofshares	-	( 32,500)
		Payment oftaxandexpensesforbuybackof sha res	-	(7 945)
		Netcash usedinfinancing activities ( C )	( 25 . 167	f 1 5694
	D	Net i ncrease / ( decrease) in cash and cash equ ivalents du ring the year	18,590	( 1, 7 9 1 )
		(A+B+C)
		Cashand cashe q u i v a lents atthebeginningof theyear	248 1	42 7 2
		Cash and cashea uiva lentsat thevearend	2,Q7 J	2.48 1

Notes

1 Net of movement in ca p i ta l work[-] in-progress and capital advances.

• 2 The a bove cash flow statement has been prepared u nd er the 'indirect method' as set out i n Ind AS 7, 'Statement of Cash Flows' .

	3	Pa ricula rs Cash and cash equiva lents com prise of: Cashinhand Balanceswith banks - Current a ccou nts - Bankdeposits having originalmaturityoflessthanthreemonths Cash and cash equivalents Add :Investmentinliquidmutual fu nds Cash and casheauiva lentsin Consolidated Statement of Cash Flows As a t A s a t 3 1March2025 31 March 2024 65 49 12,823 2,432 2518 - 15,406 2,48 1 5.665 - 21 07 1 2 4 8 1

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SIGNED FOR IDENTI FICATION PURPOSES

Regd. Office: 5 190, Lahori Gate, Del h i - 1 10006, CJN: L0 1 1 1 1 DL1993PLC052845, Email: cs@krb lindia.com, website: www.krbl rice.com, Tel . : + 9 1 - 1 1 -23968328, Fax: + 9 1 - 1 1-23968327

N OTES TO THE STATEMENT O F CONSOLIDATED FINANCIAL RESULTS FOR T H E QUARTER ANO YEAR E N D E D 31 MARCH 2025

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4 The a bove consolidated fi nancial resu l ts of KRBL Limited ("the Holding Co m pan y") have been reviewed by t h e Au ci lt
Com m i ttee a n d a pproved by the Board of Di rectors at their respective meeti ngs held o n 16 May 2025 a n d have been
a u d i ted by the statutory a u d i tors of the Company.
5 The consolidated fi nancial res u l ts a re extracted from the Audited Conso l i d ated financial Statements, which a re prepared in
accorda nce with the I n d i a n Accounting S ta n d a rds ( ' I n d AS') as prescri bed u n d e r Section 1 3 3 of the Compa nies Act, 2 0 1 3
rea d w i th relevant rules issued thereunder and other accou nting principles genera l l y accepted in I n d i a a n d in comp lian ce
with Re g u l ati o n 33 of the SEBI ( Listi n g Obligations and Disclosure Req u i rements) Reg u l a ti ons, 2 0 1 5 , as amended ('the
Listi n g Reg u l a ti on ' ) .
6 A portion of land parcel and b u i l d i n g thereupon, situated at D h u ri , Punj a b was attached by the Di rectora te of Enforcement
('ED') to the e xte n t of value of Rs . 1 , 5 3 2 l a k h i n con nection w i th a n i nvesti g ati o n w hich is cu rre n tly pending before the
Specia l Judge, CBI Cou rt. The A p p el l a te Tri bunal, PMLA (Govern ment of India), New Deihl, fol l owed by a confirming order of
the Hon'ble High Court of Delhi, restored the p h ysical possession of the land parcels in fa vo u r of th e Holding Company For
specifi ed purposes agai nst a deposit of Rs. 1 , 1 1 3 l a kh , w i th o u t prej u d ice to the rig h ts a n d contentions of the parties to be
decided in the appeal. On 4 M a rch 2025, th e Hon'ble High Court of Delhi, d i rected th e Tri b u n a l to reconsider Holding
Company's p l ea a n d d ecide whether the said amount shou ld be refu nded o r not. I n th is regard , the Holding Com pany had
further prayed for refu nd of Rs. 1 , 1 1 3 lakh ly i ng as a de posit with ED. The Honora b le High Court of Delhi had d i rected the
Appel l ate Tri bunal to consider and d ec i d e on the refund of th e deposit. On 19 M a rch 2 0 2 5 th e Appellate Tri b u n a l has
ord e red the ED to refu nd Rs. 1 , 1 1 3 la kh to th e Holding Company within th e period of eight weeks from the date of rece ipt
of the order. Howeve r, aforesa id attachment would conti nue ti l l conclusion of the matter. The ma na ge m e nt based u pon the
legal assessments, is confident that I t has a favourable case and the said attach ment shall be vacated and no a dj ustmen t rs
req u i red in the accompa nying Statement.
7 Directorate of Enforcement ('ED') registered an Enforcement Case Information Report (ECIR) in 2 0 1 4 and subsequently fi led
a cri m i n a l co m p l a i n t in the year 2021 a l l e g i n g commission of a n offe n ce under Section 3 of the PMLA, 2002 a g a i nst the
Ho l d i n g Company, KRBL DMCC ( a subsi d i a ry of Holding Company) a n d one of the Joint Ma nag i ng Di rector (JMD) of the
Holding Compa ny for certai n transactions assumed to be undertaken in the prior yea rs. As per criminal complaint fi led by
the ED, it is a l l eged that M/s Rawasl Al Khaleej Gen era l Trading LLC (' RAKGT') had received proceeds of cri me of USD 24.6-Z
mi l l io n i n AgustaWestland case during the period 2008-20 1 0 which In turn had bee n transferred to the H old i n g Compa ny
through KRBL DMCC. Based on the affidavit fi led by Balsharaf G roup (one of the Customer of the Holding Co m pa n y) in the
H o n'b l e H i g h Court of Del h i , the a m o u n t of U S D 2 4 . 6 2 mi l l i on had been received by RAKGT i n the accou n t of Ba l s [h] a raf
Gro u p . How e ve r, ED h ad attached 1,43,33,221 s h a res of Balsharaf Group held in KRBL Limited .
The Holding Company had ap po i nted an i n dep e nde n t professional firm ('IP') to review the a foresa i d a l l egati o n s and t!l
assess the impa ct, if any, on the Sta tement of the Holding Company in earlier years. Post review of the allegations, the IP
had issued a report to th e Boa rd of Directors wh ich was d i scussed and a p proved In the i r previously held meet i n g , wherein
the Board of Di recto rs had responded to the observations conta i ned therein and basis tha t no further action was pro posed .
The said case is pending before the Specia l Court and is listed on the given d a tes in its reg u l a r course . The proceed ings a re
at the in itial stage of service of su m mo ns on the remai n i ng unserved accused . The next d a te of he ari n g is on 3 1 J u l y 2 0 2 5 .
W h i le t h e outcome of any jud icial proceeding is inherently uncerta in a n d incapable of precise p re d iction , t h e management
considering the present facts, opinion from independent legal counsel and other a va i l a b l e i nformation has not identified any
adjustme n t or additional d isclosure is req u i red i n th e accompa nying Statement.
The auditors of the Holding Company have qualified th eir a u d i t report on the a forementioned Issue for the year e n d ed 3 1
March 2 0 2 5 .
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8 The Bo a rd of Directors of the Company in their meeting held on 16 May 2 0 2 5 h a ve recommended a fi nal dividend of
Rs . 3 . 5 0 (350%) per paid up equity s h a re of Re . 1/- each, aggregating to Rs. 80 1 1 La kh for the financial year ended 3 1
Ma rch 2 0 2 5 , s u bject to a p prova l o f shareholders i n th e ensu i ng Annual General Meeting o f the Co mpa n y .
9 The fig u res for the quarter ended 3 1 Ma rch 2025 a n d 3 1 M a rch 2024 a re the balancing fig u res b e tween aud ited sta ndalone
fig u res in respect of fu ll financial year and the unaud ited p u b l ished figu res up to the n i n e months of the releva nt fi nancial
year, which were s u bjected to l i m i ted review by the sta tuto ry a ud itors .
1 0 Fig u res of previous period/year have been reg rouped/rearranged wherever n ecessary . The i mpact of the same is no�
materi a l to the users of the Sta tement.
for and on behalf of Board of Dire
KRBL Limited
SIGNED FOR
IDENTI FICATION
PURPOSES
Place Naida
Date 1, 6 Ml.I 2.025
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statement oi1 of:[A] udit Qualifications submitted wit[h ] Financial results Of KRBL Limited

• ori lmj:iacfof Audit Qu alifications for the financial year ended 31 March 2025

• [See Regulation 33/52 of the SEBI (LODR) (Amendment) Regulations, 2016}

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					.s,InLakhl
S. No.			Particulars ---- ---- --~~-~~ -	---- · Audited Figures(as reported before adjustingfor quallflcatlons)	AdjustedFigures (audited figures afterI' adjusting for g_ualificatlons) Notascertainable ,
I .. .	1.		Total income	565,510
	2.		.T ofalExpenditure	501 509
	3.		Net Pfoff	47,605
	4,		EarninasPer Share	20.80
	- --5.		Total Assets -	622,595
	5,		Total Liabilities	9�475
	7�		NetWorth	524,031
	8,		Anyother financial item(s) (asfelt ap�riatebvthemanaaemenl	None
	AuditQualification (each auditqualificationseparately):
	A. Details of Audit Qualification: In respect of KRBL Limited ('the Company')

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a. Type of Audit Qualification:
Qualified Opinion
b. Frequency of quallflcatlon:
Continuing since 31 March 2021.
c. For Audit Qualification(s) where the impact is quantified by the auditor,
Management's Views:
Not applicable, as the impact is not quantifieq.
--
d. For Audit Qualification(s) where the impact is not quantified by the auditor:
' ' -
(I) Management's estimation on the impact of audit qualification:
Unable to estimate
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(ii) If management is unable to estimate the impact; reasons for the same:

The Company had appointed an independent professional firm ('IP') to review the aforesaid allegations and to assess the impact, if any, on the financial results and control environment of the Company during the financial year ended 31 March 2022. During the financial year ended 31 March 2023, the IP had issued a report to the Board of Directors which was discussed and approved in their previously held meeting, wherein the Board of Directors had responded lo the observations contained therein and basis that no further action was proposed.

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Pending the ongoing Investigation on the above matter, no adjustment has been made in the accompanying Statement.

(iii) Auditors ' Comments on (i) or (ii) above:

Since the matter is still under the investigation stage, we are unable to determine whether any adjustment is required along with the consequential impact, if any, on the accompanying Consolidated Financial Results of the Company.

·'

For Walker Chandlok & Co LLP For and on behalf of the Board of Directors Chartered Accountants Firm's Registration No.: 001 076N/N500013

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Iv
· Financial Officer
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Place: New Delhi Date: 1 6 May 2025

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Place: Naida
Date: 16 May 2025
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Annexure B

Information as required under Regulation 30 read with Schedule III of the SEBI Listing Regulations and SEBI Master Circular dated November 11, 2024

S. No.		Particulars	Information of such event	Information of such event
1.		Reason for change viz. appointment/ re-appointment, ~~resignation,~~ ~~removal, death or~~ ~~otherwise;~~	Appointment of M/s. DMK Associates, Company Secretaries (Firm Registration Number: PE2006DE003100) as Secretarial Auditors of the Company.	Re-appointment of M/s. SS Kothari Mehta & Co. LLP, Chartered Accountants, as Internal Auditors of the Company.
2.		Date of appointment/ re-appointment/ ~~cessation~~& term of appointment/re- appointment	The Board at its meeting held on May 16, 2025, approved the appointment of M/s. DMK Associates, Company Secretaries as Secretarial Auditors, for a period of five consecutive years commencing from FY 2025-26 till FY 2029-2030, subject to approval of the shareholders of the Company at the ensuing Annual General Meeting.	The Board at its meeting held on May 16, 2025, approved the re-appointment of M/s. SS Kothari Mehta & Co. LLP, Chartered Accountants, as Internal Auditors of the Company for the Financial Year 2025-26.
3.		Brief profile (in case of appointment)	M/s. DMK Associates, Company Secretaries is a peer reviewed firm of Company Secretaries having more than 20+ years of experience. The firm is engaged in Secretarial Audits of reputed companies across various sectors. M/s. DMK Associates offers professional services in the area of Secretarial Audits, SEBI Compliances, Legal Due Diligence, Advisory services, Board Management, Corporate Restructuring, liasoning and representation with various government authorities viz. Ministry of Corporate Affairs, ROC, RD, RBI, NSE, BSE, SEBI & NCLT and also provide other professional services.	M/s. S.S. Kothari Mehta & Co. LLP Chartered Accountants (Firm Registration No. 000756N/N5004 41) is a leading Chartered Accountants firm established in year 1953 having its head office in New Delhi with PAN India presence consisting of 18+ Partners and other qualified and multidiscipline professionals. The firm has over 7 decades of multi- industry experience and is also empaneled with CAG, RBI and IBA and offer various services in the area of assurance, risk advisory, tax advisory, financial advisory, technical advisory etc.
4.		Disclosure of relationships between directors (in case of appointment of a director)	Not Applicable	Not Applicable

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