K.V. Toys India Q2 FY27 Net Profit ₹484.91 Lakhs

Standalone Financial Results (₹ in Lakhs Except Share Data and Ratios)

Income Statement Highlights:

Revenue from operations: ₹10,391.85 (H1 FY27) vs ₹9,399.04 (H1 FY26) vs ₹17,479.34 (FY26)
Other Income: ₹59.54 (H1 FY27) vs ₹27.73 (H1 FY26) vs ₹37.80 (FY26)
Total Revenue: ₹10,451.39 (H1 FY27) vs ₹9,426.77 (H1 FY26) vs ₹17,517.14 (FY26)
Total Expenses: ₹9,807.26 (H1 FY27) vs ₹8,808.38 (H1 FY26) vs ₹16,355.78 (FY26)
Profit Before Tax: ₹644.13 (H1 FY27) vs ₹630.57 (H1 FY26) vs ₹1,172.57 (FY26)
Total Tax Expense: ₹159.22 (H1 FY27) vs ₹162.81 (H1 FY26) vs ₹295.80 (FY26)
Net Profit: ₹484.91 (H1 FY27) vs ₹467.76 (H1 FY26) vs ₹876.77 (FY26)

Key Metrics:

Paid-up equity share capital (Face Value of ₹10/- each): ₹628.00 lakhs
Reserves excluding Revaluation Reserves: ₹4,849.49 lakhs (previous accounting year)
Earnings per share (Post Bonus):
Basic: ₹7.72 (H1 FY27) vs ₹8.32 (H1 FY26) vs ₹17.15 (FY26)
Diluted: ₹7.72 (H1 FY27) vs ₹8.32 (H1 FY26) vs ₹17.15 (FY26)

Standalone Balance Sheet Position (₹ in Lakhs)

As at September 30, 2026 (Unaudited) vs March 31, 2026 (Audited):

Total Equity and Liabilities: ₹9,211.53 vs ₹8,255.33
Shareholders' funds: ₹5,962.40 vs ₹5,477.49
Share capital: ₹628.00 vs ₹628.00
Reserves and Surplus: ₹5,334.40 vs ₹4,849.49
Non-current liabilities: ₹1,268.30 vs ₹1,264.98
Current liabilities: ₹1,980.83 vs ₹1,512.86
Total Assets: ₹9,211.53 vs ₹8,255.33
Non-current assets: ₹751.63 vs ₹241.42
Current assets: ₹8,459.90 vs ₹8,013.91

Standalone Cash Flow Statement (₹ in Lakhs)

For H1 FY27 vs H1 FY26:

Net Cash Flow from Operating Activities: (₹360.39) vs (₹151.03)
Net Cash Flow from Investing Activities: ₹131.31 vs (₹36.93)
Net Cash Flow from Financing Activities: (₹45.87) vs ₹124.79
Net Decrease in Cash & Cash Equivalents: (₹274.95) vs (₹63.17)
Cash & Cash Equivalents at period end: ₹88.64 vs ₹122.41

Consolidated Financial Results (₹ in Lakhs)

Income Statement Highlights:

Revenue from Operations: ₹10,363.23 (H1 FY27) vs ₹9,399.04 (H1 FY26) vs ₹17,479.34 (FY26)
Total Income: ₹10,422.77 (H1 FY27) vs ₹9,426.77 (H1 FY26) vs ₹17,517.14 (FY26)
Total Expenses: ₹9,810.64 (H1 FY27) vs ₹8,808.53 (H1 FY26) vs ₹16,355.93 (FY26)
Profit Before Tax: ₹612.13 (H1 FY27) vs ₹630.42 (H1 FY26) vs ₹1,172.42 (FY26)
Total Tax Expense: ₹152.84 (H1 FY27) vs ₹162.81 (H1 FY26) vs ₹295.80 (FY26)
Share of Profit/(Loss) of Associate: ₹7.35 (H1 FY27) vs (₹2.36) (H1 FY26) vs (₹2.36) (FY26)
Profit attributable to equity shareholders: ₹467.39 (H1 FY27) vs ₹465.30 (H1 FY26) vs ₹874.31 (FY26)

Key Metrics:

Paid-up Equity Share Capital: ₹628.00 lakhs
Earnings per share (not annualised):
Basic: ₹7.44 (H1 FY27) vs ₹8.27 (H1 FY26) vs ₹17.11 (FY26)
Diluted: ₹7.44 (H1 FY27) vs ₹8.27 (H1 FY26) vs ₹17.11 (FY26)

Consolidated Balance Sheet Position (₹ in Lakhs)

As at September 30, 2026 (Unaudited) vs March 31, 2026 (Audited):

Total Equity and Liabilities: ₹9,581.03 vs ₹8,252.57
Shareholders' funds: ₹5,942.43 (₹628.00 share capital + ₹5,314.43 reserves) vs ₹5,475.03 (₹628.00 share capital + ₹4,847.03 reserves)
Minority interest: ₹0.00 vs ₹0.75
Total Assets: ₹9,581.03 vs ₹8,252.57

Consolidated Cash Flow Statement (₹ in Lakhs)

For H1 FY27:

Net Cash Flow from Operating Activities: (₹250.45)
Net Cash Flow from Investing Activities: (₹180.56)
Net Cash Flow from Financing Activities: ₹173.94
Net Decrease in Cash & Cash Equivalents: (₹257.07)
Cash & Cash Equivalents at period end: ₹106.52

IPO Proceeds Utilization

The company has utilized the proceeds from IPO (issued on December 15, 2025) as per the object clause:

| Working capital requirements | 2,091.80 | 939.18 | 1,152.62 | Unutilized balance parked in fixed deposits (₹1,176.39 lakhs) and mutual funds (₹198.10 lakhs) |

| Repayment/Prepayment of borrowings | 1,169.82 | 1,169.82 | - | |

| General Corporate Purposes | 417.09 | 195.22 | 221.87 | |

| Issue Expenses | 336.49 | 336.49 | - | |

| Total | 4,015.20 | 2,640.71 | 1,374.49 | |

Subsidiaries and Associate Information

The consolidated results include:

Crayonix Stationery Private Limited (Subsidiary, 65% ownership)
Indo Manufacturers LLP (Subsidiary, 55% ownership)
Just Bear Private Limited (Associate, 27% ownership)

Additional Notes

The financial results have been subjected to limited review by the statutory auditor
EPS figures are not annualized for half-year periods
The company does not have more than one reportable segment
No investor complaints were outstanding at the beginning or end of the half-year
Previous year/period figures have been regrouped/reclassified where necessary
The results are available on www.kvtoys.com and www.bseindia.com