Summary of Key Information:

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

Nature of Filing / Announcement: Outcome of Board Meeting - Audited Financial Results

Audit Opinion:

Unmodified Opinion (Clean) with Emphasis of Matter

Key Financial Highlights [INR Lakhs]:

Standalone Results:

Quarter Ended March 31, 2026:

  • Revenue from Operations: ₹6,531
  • Other Income: ₹396
  • Total Income: ₹6,927
  • Total Expenses: ₹7,175
  • Profit/(Loss) Before Tax: (₹248)
  • Exceptional Items: Not specified
  • Tax Expense: ₹740 (Deferred tax)
  • Profit/(Loss) for the period: ₹492
  • EPS Basic: ₹0.29
  • EPS Diluted: ₹0.29

Year Ended March 31, 2026:

  • Revenue from Operations: ₹10,315
  • Other Income: ₹511
  • Total Income: ₹10,826
  • Total Expenses: ₹12,966
  • Profit/(Loss) Before Tax: (₹2,140)
  • Tax Expense: ₹740 (Deferred tax)
  • Profit/(Loss) for the year: (₹1,400)
  • EPS Basic: (₹0.82)
  • EPS Diluted: (₹0.82)

Comparative Figures (Year Ended March 31, 2025):

  • Total Income: ₹2
  • Profit/(Loss) for the year: (₹2,229)
  • EPS Basic: (₹1.31)
  • EPS Diluted: (₹1.31)

Balance Sheet Position as at March 31, 2026:

  • Property Plant & Equipment: ₹20,672
  • Capital work in progress: ₹8,117
  • Right of use Assets: ₹57
  • Deferred Tax assets: ₹740
  • Total Non-Current Assets: ₹29,658
  • Inventories: ₹7,276
  • Trade receivables: ₹326
  • Cash and Cash equivalents: ₹0
  • Other current assets: ₹1,415
  • Total Current Assets: ₹10,327
  • Total Assets: ₹39,984
  • Equity Share Capital: ₹1,698
  • Other Equity: ₹15
  • Total Equity: ₹1,713
  • Non-Current Borrowings: ₹2,527
  • Current Borrowings: ₹28,936
  • Total Liabilities: ₹38,271

Segment-wise Performance:

The operations fall under the "Edible Oil" business, which is the only reportable segment.

Corporate Actions:

Not specified

Other Significant Information:

  • The company was acquired by Soy-Sar Edible Private Limited under liquidation process approved by NCLT
  • This is the first year of operations under new management
  • Only the Kota plant became operational during the year
  • Three other plants are under revamping and yet to commence commercial operations
  • The financial results are available on the company's website at https://www.ksoils.in/financialinformations.aspx?page=4153&&id=0