Summary of Key Information:

Reporting Period (Quarter/Year): Quarter and Financial Year ended March 31, 2026

Nature of Filing / Announcement: Outcome of Board Meeting under SEBI LODR Regulations

Audit Opinion:

Audit Report with unmodified opinions on both Standalone and Consolidated Financial Results

Auditor’s Comment:

No qualifications or modifications. The auditors confirmed the results give a true and fair view in conformity with Indian Accounting Standards.

Key Financial Highlights [₹ in lacs]:

Standalone Results:

Revenue from Operations: FY26: ₹29,867.71 vs FY25: ₹29,806.36 (0.2% YoY growth)

Total Income: FY26: ₹30,145.70 vs FY25: ₹30,079.78

Net Profit: FY26: ₹1,326.12 vs FY25: ₹999.03 (32.7% YoY growth)

EPS: FY26: ₹6.06 vs FY25: ₹9.39 (Basic); ₹6.06 vs ₹8.03 (Diluted)

Q4 FY26 Standalone:

Revenue from Operations: ₹10,421.34

Net Profit: ₹195.88

EPS: ₹0.90 (Basic and Diluted)

Consolidated Results:

Revenue from Operations: FY26: ₹29,888.21 vs FY25: ₹29,817.61 (0.2% YoY growth)

Net Profit attributable to owners: FY26: ₹1,302.81 vs FY25: ₹1,021.25 (27.6% YoY growth)

Q4 FY26 Consolidated:

Revenue from Operations: ₹10,421.84

Net Profit attributable to owners: ₹195.57

Segment-wise Performance:

The Company has only one reportable segment - Cotton ginning and netting business.

Corporate Actions:

  • No dividend declared
  • Fully Convertible Warrants: The Company had approved issuance of 1,20,28,562 Fully Convertible warrants at ₹70 per warrant (aggregate ₹84,19,99,340) in August 2023. During FY26, the Company converted 55,44,280 warrants into Equity Shares on April 7, 2025.

Other Significant Information:

  • Cash Flow from Operations improved significantly to ₹3,458.42 lacs in FY26 from negative ₹(1,797.23) lacs in FY25
  • Total Comprehensive Income for FY26: Standalone ₹1,357.87 lacs vs ₹994.52 lacs in FY25
  • The figures for Q4 FY26 are balancing figures between audited full year figures and published year-to-date figures up to Q3 FY26
  • Previous year figures have been regrouped/rearranged where necessary

Entities in Consolidation:

1. A B Cotspin India Limited (Parent)

2. KKML Welfare Foundation (Subsidiary)