Integrated Filing- Financial

KALYANI COMMERCIALS LIMITED Registered Office: BG-223, Sanjay Gandhi Transport Nagar, GT Karnal Road, Delhi-110042 CIN: L45300DL1985PLC021453 E-mail: kalyanicommercialslimited@gmail.com Website: www.kalyani.gvpltrucksd.com Ph.: 011- 43063223, 011-47060223 Ref: 2905/KCL/NSE/2025-26 29th May, 2025 National Stock Exchange of India Limited, Plaza, C-1, Block G, Bandra Kurla Complex Bandra (E), Mumbai 400051 NSE Symbol: KALYANI Subject: Outcome of the Board Meeting held on 29th May, 2025 Dear Sir(s), This is to apprise you that the meeting of Board of Directors of the Company, Kalyani Commercial Limited (the “Company”) held today i.e., Thursday, 29th May, 2025, and in the said meeting the Board considered, approved and took on record the following matters- 1. Statement showing the audited financial results of the Company for the quarter and year ended 31st March, 2025 along with statement of assets and liabilities and statement of cash flow along with the auditor’s audit report for financial year ended 31st March, 2025. 2. In compliance with regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 and SEBI Circular No. CIR/CFD/CMD/56/2016 dated 27th May, 2016, we declare that the report of Statutory Auditor is with unmodified opinion with respect to the Audited Financial Results of the Company for the quarter and financial year ended 31st March, 2024. 3. On the recommendation of the Audit Committee the Company appoint DJC & Associates, Chartered Accountants FRN (015039C) as the internal Auditor for the financial year 2025-26 to conduct Internal Audit of the Company. The Details required under the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015 read with SEBI Circular No. CIR/CFD/CMD/4/2015 dated September 9, 2015 is enclosed as Annexure-A KALYANI COMMERCIALS LIMITED Registered Office: BG-223, Sanjay Gandhi Transport Nagar, GT Karnal Road, Delhi-110042 CIN: L45300DL1985PLC021453 E-mail: kalyanicommercialslimited@gmail.com Website: www.kalyani.gvpltrucksd.com Ph.: 011- 43063223, 011-47060223 4. Pursuant to Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 we would like to inform you that M/s GA & Associates, Company Secretaries LLP has been appointed as Secretarial Auditor of the Company for the period of 5 years to conduct the Secretarial Audit for the F.Y. 2024-25 and henceforth, subject to the approval of Shareholders in the ensuing General Meeting in accordance with Section 204 of the Companies Act, 2013. The Details required under the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015 read with SEBI Circular No. CIR/CFD/CMD/4/2015 dated September 9, 2015 is enclosed as Annexure-B. The Said Board Meeting was commenced at 02:00 P.M. and concluded at 05:15 P.M. This is for your information and records. Thanking You, For Kalyani Commercial Limited Sourabh Aggarwal (Whole Time Director & CFO) DIN: 02168346 Office Address: BG-223 Sanjay Gandhi Transport Nagar, GT Kamal Road, New Delhi 110042 Enclosed: 1. Standalone Audited Financial Results for the quarter and financial year ended 31st March, 2025. 2. Statement of Audited Statement of Asset and Liabilities as on 31.03.2025. 3. Standalone Cash Flow Statement for the period ended on 31st March 2025. 4. Auditor’s Report under Regulation 33 of the SEBI (Listing Obligations and disclosure Requirements) Regulations, 2015. 5. Declaration from CFO and Managing Directors under Regulation 33 (2) of SEBI LODR 2015 6. Management’s Declaration on Unmodified Audit Report. KALYANI COMMERCIALS LIMITED Registered Office: BG-223, Sanjay Gandhi Transport Nagar, GT Karnal Road, Delhi-110042 CIN: L45300DL1985PLC021453 E-mail: kalyanicommercialslimited@gmail.com Website: www.kalyani.gvpltrucksd.com Ph.: 011- 43063223, 011-47060223 7. Statement of no deviation under Regulation 32 of SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015. Annexure-A Details under Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 along with SEBI Circular No. CIR/CFD/CMD/4/2015 dated 09th September 2015 regarding appointment of internal Auditor is given below: S. No. Particulars Details 1. Reason for change Re-Appointment 29th May, 2025 2. Date of appointment M/s DCJ & Associates is a reputable Chartered Accountants firm established in 2009. The firm consists 5 fellow Chartered 3. Brief Profile Accountants as partners and collectively posses more than 30 years of rich experience in the field. Disclosure of relationships between 4. NA directors KALYANI COMMERCIALS LIMITED Registered Office: BG-223, Sanjay Gandhi Transport Nagar, GT Karnal Road, Delhi-110042 CIN: L45300DL1985PLC021453 E-mail: kalyanicommercialslimited@gmail.com Website: www.kalyani.gvpltrucksd.com Ph.: 011- 43063223, 011-47060223 Annexure-B Details under Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 along with SEBI Circular No. CIR/CFD/CMD/4/2015 dated 09th September 2015 regarding appointment of secretarial auditor is given below: S. No. Particulars Details 1. Reason for change Re-Appointment 29th May, 2025 2. Date of appointment M/s GA & Associates, Company Secretaries LLP is a peer reviewed firm established in 2016 specializing in corporate secretarial 3. Brief Profile services, corporate laws, securities laws & capital market and corporate governance. The firm’s partner possess more than 20 years of rich experience in the field. Disclosure of relationships between 4. NA directors Name of the Company KALYANI COMMERCIALS LIMITED Registered Office BG 223 Sanjay Gandhi Transport Nagar GT Karnal Road New Delhi DL 110042 CIN: L65923DL1985PLC021453 E-mail Id: kalyanicommercialslimited@gmail.com Contact no: 011-43063223 Statement of Standalone Audited Financial Results for the Quarter and Financial-year ended 31st March, 2025 (Rs. in 'lakhs' except earning per share) Quarter Ended Year ended (Audited) Particulars (31/03/2025) (31/12/2024) (31/03/2024) (31/03/2025) (31/03/2024) (Audited) (Un-Audited) (Audited) Revenue from Operations 1 0,289.94 1 3,690.05 6 ,246.57 38730.46 27795.47 Other Income 1 25.01 9.14 2 9.24 152.96 127.69 I. Total Income 1 0,414.95 1 3,699.19 6 ,275.81 3 8,883.42 2 7,923.16 II. Expenses (i)Cost of material consumed (ii)Purchases of Stock in Trade 8 ,112.23 13156.32 5506.17 38115.89 26187.27 (iii)Changes in inventories of finished goods, work in progess and stock in trade 1,699.74 72.21 335.96 -1034.49 26.05 (i)Finance Cost 1 07.59 148.61 91.02 487.99 374.76 (iv)Employee Benefits Expense 2 65.44 1 81.10 1 72.30 566.65 567.69 (v)Depriciation and Amortisation Expense 7 .11 7 .10 9 .77 28.29 45.92 (vi)Other Expenses 1 06.28 9 7.17 1 16.69 383.08 394.37 Total Expenses 1 0,298.39 1 3,662.51 6 ,231.91 3 8,547.41 2 7,596.06 III. Profit/(Loss) before exceptional items and tax (I- II) 1 16.56 3 6.68 4 3.90 3 36.03 3 27.10 IV. Exceptional items V. Profit/(Loss) before Tax (III-IV) 1 16.56 3 6.68 4 3.90 3 36.03 3 27.10 VI. Tax Expense: (i)Current Tax 4 2.81 1 1.15 1 1.60 101.39 90.36 (ii)Deferred Tax(Net) 1 .38 - 0 .41 1.38 0.41 VII. Net Profit/(Loss) for the period (V-VI) 7 2.37 2 5.53 3 1.89 2 33.26 2 36.33 VIII. Other Comprehensive Income A. Items that will not be reclassified to profit or loss 7.37 - ( 15.99) 7.37 -15.99 B. Items that will be reclassified to profit or loss. Total other Comprehensive income (A+B) 7 .37 - ( 15.99) 7 .37 ( 15.99) IX. Total Comprehensive income (VII+VIII) 7 9.74 2 5.53 1 5.90 2 40.63 2 20.34 X. Paid-up Equity Share Capital Equity Shares of(Face Value Rs. 10/-) 100.00 1 00.00 100.00 100.00 100.00 XI. Reserves as at 31st March 1 ,894.31 - - 1894.31 1653.67 XII. Earnings Per Share (EPS) on Face Value Rs. 10/- (a) Basic 7 .24 2.55 3.19 23.33 2.3633 (b) Diluted 7 .24 2.55 3.19 23.33 2.3633 Notes: 1- The Company has reported Segment wise reporting as per Indian Accounting Standard (Ind AS-108). The Company has repo [Showing first 8,000 characters — download PDF for full document]