Integrated Filing (Finance) Ind AS

KATI PATANG LIFESTYLE LIMITED

General Information

Scrip code*	531126
NSE Symbol*	NOTLISTED
MSEI Symbol*	NOTLISTED
ISIN*	INE237C01016
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	30-05-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	23-05-2025
Description of presentation currency	INR
Level of rounding	Lakhs
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	LIQUOR
Start date of board meeting	30-05-2025
Start time of board meeting	10:00:00
End date of board meeting	30-05-2025
End time of board meeting	16:45:00
Whether cash flow statement is applicable on company	true
Type of cash flow statement	Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification	Not applicable

Financial Results - Ind-AS

Amount in (Lakhs)

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	188.02	1,092.37
	Other income	9.06	89.59
	Total income	197.08	1,181.96
2	Expenses
(a)	Cost of materials consumed	0.00	0.00
(b)	Purchases of stock-in-trade	119.13	759.05
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	15.44	(38.68)
(d)	Employee benefit expense	93.63	263.54
(e)	Finance costs	(36.38)	0.13
(f)	Depreciation, depletion and amortisation expense	0.12	14.18
(g)	Other Expenses
1	other expenditue	230.37	676.88
	Total other expenses	230.37	676.88
	Total expenses	422.31	1,675.10
3	Total profit before exceptional items and tax	(225.23)	(493.14)
4	Exceptional items	46.02	160.15
5	Total profit before tax	(179.21)	(332.99)
6	Tax expense
7	Current tax	0.00	0.00
8	Deferred tax	(13.70)	(13.29)
9	Total tax expenses	(13.70)	(13.29)
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0.00	0.00
11	Net Profit Loss for the period from continuing operations	(165.51)	(319.70)
12	Profit (loss) from discontinued operations before tax	0.00	0.00
13	Tax expense of discontinued operations	0.00	0.00
14	Net profit (loss) from discontinued operation after tax	0.00	0.00
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0.00	0.00
16	Total profit (loss) for period	(165.51)	(319.70)
17	Other comprehensive income net of taxes	(5.91)	(5.91)
18	Total Comprehensive Income for the period	(171.42)	(325.61)
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	(171.42)	(325.61)
	Total profit or loss, attributable to non-controlling interests
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	(171.42)	(325.61)
	Total comprehensive income for the period attributable to owners of parent non-controlling interests
21	Details of equity share capital
	Paid-up equity share capital	2,49,17,327.00	2,49,17,327.00
	Face value of equity share capital	10.00	10.00
22	Reserves excluding revaluation reserve		0.00
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	(< ix:nonFraction name = 'in-capmkt:BasicEarningsLossPerShareFromContinuingOperations' contextRef = 'OneD' decimals = 'INF' unitRef = 'INRPerShare' > 0.69	(< ix:nonFraction name = 'in-capmkt:BasicEarningsLossPerShareFromContinuingOperations' contextRef = 'FourD' decimals = 'INF' unitRef = 'INRPerShare' > 1.31
	Diluted earnings (loss) per share from continuing operations	(< ix:nonFraction name = 'in-capmkt:DilutedEarningsLossPerShareFromContinuingOperations' contextRef = 'OneD' decimals = 'INF' unitRef = 'INRPerShare' > 0.65	(< ix:nonFraction name = 'in-capmkt:DilutedEarningsLossPerShareFromContinuingOperations' contextRef = 'FourD' decimals = 'INF' unitRef = 'INRPerShare' > 1.24
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	0.00	0.00
	Diluted earnings (loss) per share from discontinued operations	0.00	0.00
iii	Earnings per equity share (for continuing and discontinued operations)
	Basic earnings (loss) per share from continuing and discontinued operations	(< ix:nonFraction name = 'in-capmkt:BasicEarningsLossPerShareFromContinuingAndDiscontinuedOperations' contextRef = 'OneD' decimals = 'INF' unitRef = 'INRPerShare' > 0.69	(< ix:nonFraction name = 'in-capmkt:BasicEarningsLossPerShareFromContinuingAndDiscontinuedOperations' contextRef = 'FourD' decimals = 'INF' unitRef = 'INRPerShare' > 1.31
	Diluted earnings (loss) per share from continuing and discontinued operations	(< ix:nonFraction name = 'in-capmkt:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations' contextRef = 'OneD' decimals = 'INF' unitRef = 'INRPerShare' > 0.65	(< ix:nonFraction name = 'in-capmkt:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations' contextRef = 'FourD' decimals = 'INF' unitRef = 'INRPerShare' > 1.24
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Remarks for debt equity ratio
28	Remarks for debt service coverage ratio
29	Remarks for interest service coverage ratio
30	Disclosure of notes on financial results

Other Comprehensive Income

Amount in (Lakhs)

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
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Item that will be reclassified as P and L in subsequent period (net of tax)	0.27	0.27
2	Remeasurement of post employment benefit obligations	(6.18)	(6.18)
	Total Amount of items that will not be reclassified to profit and loss	(5.91)	(5.91)
2	Income tax relating to items that will not be reclassified to profit or loss	0.00	0.00
3	Amount of items that will be reclassified to profit and loss
	Total Amount of items that will be reclassified to profit and loss
4	Income tax relating to items that will be reclassified to profit or loss
5	Total Other comprehensive income

Statement of Asset and Liabilities

Amount in (Lakhs)

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	13.36
	Capital work-in-progress
	Investment property
	Goodwill	0.00
	Other intangible assets	0.00
	Intangible assets under development	90.11
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	1,901.57
	Trade receivables, non-current
	Loans, non-current	528.55
	Other non-current financial assets
	Total non-current financial assets	2,430.12
	Deferred tax assets (net)
	Other non-current assets
	Total non-current assets	2,533.59
2	Current assets
	Inventories	0.00
	Current financial asset
	Current investments	0.00
	Trade receivables, current	0.00
	Cash and cash equivalents	45.65
	Bank balance other than cash and cash equivalents	115.63
	Loans, current	0.00
	Other current financial assets	40.69
	Total current financial assets	201.97
	Current tax assets (net)
	Other current assets
	Total current assets	201.97
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	2,735.56
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	3,589.83
	Other equity	(2,103.33)
	Total equity attributable to owners of parent	1,486.50
	Non controlling interest
	Total equity	1,486.50
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	1,224.75
	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
	Total non-current financial liabilities	1,224.75
	Provisions, non-current	13.55
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	1,238.30
	Current liabilities
	Current financial liabilities
	Borrowings, current	0.00
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	0.00
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	3.63
	Total Trade payable	3.63
	Other current financial liabilities
	Total current financial liabilities	3.63
	Other current liabilities	5.64
	Provisions, current	1.49
	Current tax liabilities (Net)	0.00
	Deferred government grants, Current	0.00
	Total current liabilities	10.76
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	1,249.06
	Total equity and liabilites	2,735.56
	Disclosure of notes on assets and liabilities

Cash flow statement indirect

Amount in (Lakhs)

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	(332.99)
2	Adjustments for reconcile profit (loss)
	Adjustments for finance costs	0.00
	Adjustments for decrease (increase) in inventories	(74.73)
	Adjustments for decrease (increase) in trade receivables, current	(430.67)
	Adjustments for decrease (increase) in trade receivables, non-current	0.00
	Adjustments for decrease (increase) in other current assets	(31.74)
	Adjustments for decrease (increase) in other non-current assets	0.00
	Adjustments for other financial assets, non-current	0.00
	Adjustments for other financial assets, current	4.22
	Adjustments for other bank balances	(203.31)
	Adjustments for increase (decrease) in trade payables, current	(130.28)
	Adjustments for increase (decrease) in trade payables, non-current	0.00
	Adjustments for increase (decrease) in other current liabilities	0.00
	Adjustments for increase (decrease) in other non-current liabilities	0.00
	Adjustments for depreciation and amortisation expense	0.00
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss	0.00
	Adjustments for provisions, current	0.00
	Adjustments for provisions, non-current	0.00
	Adjustments for other financial liabilities, current	0.00
	Adjustments for other financial liabilities, non-current	0.00
	Adjustments for unrealised foreign exchange losses gains	0.00
	Adjustments for dividend income	0.00
	Adjustments for interest income	0.00
	Adjustments for share-based payments	0.00
	Adjustments for fair value losses (gains)	0.00
	Adjustments for undistributed profits of associates	0.00
	Other adjustments for which cash effects are investing or financing cash flow	0.00
	Other adjustments to reconcile profit (loss)	0.00
	Other adjustments for non-cash items	1,074.54
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships	0.00
	Total adjustments for reconcile profit (loss)	208.03
	Net cash flows from (used in) operations	(124.96)
	Dividends received	0.00
	Interest paid	0.00
	Interest received	0.00
	Income taxes paid (refund)	0.81
	Other inflows (outflows) of cash	0.00
	Net cash flows from (used in) operating activities	(125.77)
3	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses	0.00
	Cash flows used in obtaining control of subsidiaries or other businesses	0.00
	Other cash receipts from sales of equity or debt instruments of other entities	0.00
	Other cash payments to acquire equity or debt instruments of other entities	0.00
	Other cash receipts from sales of interests in joint ventures	0.00
	Other cash payments to acquire interests in joint ventures	0.00
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships	0.00
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships	0.00
	Proceeds from sales of property, plant and equipment	0.00
	Purchase of property, plant and equipment	1.45
	Proceeds from sales of investment property	0.00
	Purchase of investment property	0.00
	Proceeds from sales of intangible assets	0.00
	Purchase of intangible assets	0.00
	Proceeds from sales of intangible assets under development	205.18
	Purchase of intangible assets under development	0.00
	Proceeds from sales of goodwill	0.00
	Purchase of goodwill	1,774.37
	Proceeds from biological assets other than bearer plants	0.00
	Purchase of biological assets other than bearer plants	0.00
	Proceeds from government grants	0.00
	Proceeds from sales of other long-term assets	0.00
	Purchase of other long-term assets	215.94
	Cash advances and loans made to other parties	0.00
	Cash receipts from repayment of advances and loans made to other parties	0.00
	Cash payments for future contracts, forward contracts, option contracts and swap contracts	0.00
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts	0.00
	Dividends received	0.00
	Interest received	4.55
	Income taxes paid (refund)	0.00
	Other inflows (outflows) of cash	0.00
	Net cash flows from (used in) investing activities	(1,782.03)
4	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries	0.00
	Payments from changes in ownership interests in subsidiaries	0.00
	Proceeds from issuing shares	2,560.07
	Proceeds from issuing other equity instruments	345.17
	Payments to acquire or redeem entity's shares	0.00
	Payments of other equity instruments	0.00
	Proceeds from exercise of stock options	0.00
	Proceeds from issuing debentures notes bonds etc	0.00
	Proceeds from borrowings	0.00
	Repayments of borrowings	955.44
	Payments of lease liabilities	0.00
	Dividends paid	0.00
	Interest paid	0.13
	Income taxes paid (refund)	0.00
	Other inflows (outflows) of cash	0.00
	Net cash flows from (used in) financing activities	1,949.67
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes	41.87
5	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents	0.00
	Net increase (decrease) in cash and cash equivalents	41.87
	Cash and cash equivalents cash flow statement at beginning of period	36.78
	Cash and cash equivalents cash flow statement at end of period	78.65