Wednesday, 6 February 2013

KFA posts Rs 755-cr loss, but auditors put it at Rs 1,090 cr


Vijay Mallya's comatose Kingfisher Airlines on Tuesday reported a net loss of Rs 755 crore for the third quarter-ended December 31. The loss during the corresponding period last year was Rs 444 crore. During the quarter, the airline did not fly. Hence, it did not report any revenues.
However, the airline's auditors, B K Ramadhyani & Co, said the loss during the third quarter should be Rs 1,090 crore. This is because Kingfisher had adopted a peculiar accounting method for the costs incurred on major repairs and maintenance of aircraft taken on operating lease, the auditors said in the Limited Review Report.
"In our opinion, this treatment is not in accordance with (the) generally accepted accounting standards prevalent in India, and ought to have been recognised in the statement of profit and loss as and when incurred," the auditors said. They added they were not satisfied with how Kingfisher had recognised deferred tax credit aggregating to Rs 362 crore. "In our opinion, the virtual certainty test for recognition of deferred tax credit as laid down by AS 22 is not satisfied."
The airline, with a debt of Rs 8,000 crore and accumulated losses and liabilities of a similar amount, has been grounded since October 1, after its pilots and engineers went on a strike on non-payment of dues.
"During the quarter, Kingfisher did not have any operations. The company filed a revival plan to the directorate general of civil aviation for renewal of its scheduled operator's permit and for restart of operations," the airline said.
They lost more money on redelivery of aircraft at Rs 275 crore.
"After announcing finance costs of Rs 401 crore, a one-time cost of Rs 275 crore on re-delivery of aircraft (which will reduce lease rentals and other related costs), the net loss was Rs 755 crore," the carrier said.
"Kingfisher has made significant progress in complying with the DGCA requirements," the statement noted.
The airline's employee costs dropped from Rs 175 crore to Rs 67 crore. The aircraft lease rentals also dipped to Rs 182 crore from Rs 272 crore. The fuel costs plunged to Rs 2 crore from Rs 738 crore. Meanwhile, Ebitdar (earnings before interest, taxes, depreciation, amortization and rent) saw a loss of Rs 429 crore, as against Rs 310 crore for the corresponding period of previous year.
On January 16, Kingfisher had informed the DGCA that it had secured no-objection certificates from aircraft leasing and oil marketing companies. However, the DGCA maintained that the airline should get no-objection certificates from lenders and airport operators as well.
Four days later, a core group of lenders asked the grounded airline to pump in at least Rs 800 crore before the banks could consider any further loan recast and extension of no-objection certificates.
The airline has managed to hold creditors and employees at bay for several months by holding out the promise of a revival, infusion of funds by promoters, and the entry of a foreign investor. However, none of these has happened so far.

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