Standalone Financial Performance (₹ in Lakhs)

Revenue & Profitability:

  • Revenue from operations: ₹10,391.85 (Q2 FY27) vs ₹8,080.30 (Q2 FY26) vs ₹9,399.04 (Q4 FY26)
  • Other income: ₹59.54
  • Total revenue: ₹10,451.39
  • Profit before tax: ₹644.13
  • Total tax expense: ₹159.22 (Current tax: ₹161.05, Deferred tax credit: ₹(1.83))
  • Net profit: ₹484.91

Expense Breakdown:

  • Cost of materials consumed: ₹7,982.82
  • Direct expenses: ₹761.19
  • Employee benefits: ₹307.39
  • Finance costs: ₹10.36
  • Depreciation & amortization: ₹66.21
  • Other expenses: ₹532.43

Capital Structure:

  • Paid-up equity share capital: ₹628.00 (Face Value ₹10 each)
  • Reserves: ₹5,334.40 (previous year: ₹4,849.49)
  • Earnings per share (Basic & Diluted): ₹7.72

Consolidated Financial Performance (₹ in Lakhs)

Revenue & Profitability:

  • Revenue from operations: ₹10,363.23
  • Other income: ₹59.54
  • Total income: ₹10,422.77
  • Profit before tax: ₹612.13
  • Total tax expense: ₹152.84 (Current tax: ₹161.05, Deferred tax credit: ₹(8.21))
  • Net profit: ₹459.29
  • Share of profit from associate (Just Bear Private Limited): ₹7.35
  • Minority interest: ₹(0.75)
  • Profit attributable to equity shareholders: ₹467.39
  • Earnings per share: ₹7.44 (Basic & Diluted)

Asset-Liability Position (Standalone as at September 30, 2026)

Equity & Liabilities (₹ in Lakhs):

  • Shareholders' funds: ₹5,962.40 (Share capital: ₹628.00, Reserves: ₹5,334.40)
  • Non-current liabilities: ₹1,268.30 (Long-term borrowings: ₹1,222.62)
  • Current liabilities: ₹1,980.83 (Trade payables: ₹1,838.85)

Assets (₹ in Lakhs):

  • Non-current assets: ₹751.63 (Property, Plant & Equipment: ₹654.00)
  • Current assets: ₹8,459.90 (Inventories: ₹2,312.56, Trade receivables: ₹3,924.83, Cash & bank: ₹1,265.03)

Cash Flow Statement (Standalone)

Operating Activities: Net cash outflow of ₹(360.39) due to working capital changes and tax payments

Investing Activities: Net cash inflow of ₹131.31 from sale of investments (₹700.00) offset by capex (₹580.97)

Financing Activities: Net cash outflow of ₹(45.87) from debt repayment

Net decrease in cash: ₹(274.95)

IPO Proceeds Utilization

The company has utilized ₹2,640.71 lakhs of the ₹4,015.20 lakhs IPO proceeds as follows:

  • Working capital requirements: ₹939.18 utilized of ₹2,091.80 allocated (₹1,152.62 unutilized)
  • Repayment/prepayment of borrowings: ₹1,169.82 fully utilized
  • General corporate purposes: ₹195.22 utilized of ₹417.09 allocated (₹221.87 unutilized)
  • Issue expenses: ₹336.49 fully utilized

Unutilized balance of ₹1,374.49 lakhs is parked in fixed deposits (₹1,176.39 lakhs) and mutual funds (₹198.10 lakhs).

Subsidiaries and Associates

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 Information

  • No investor complaints outstanding as of September 30, 2026
  • Results available on company website (kvtoys.com) and BSE website
  • The company was formerly known as 'K. V. Toys India Private Limited'
  • IPO of 16,80,000 equity shares at ₹239 per share (₹10 face value + ₹229 premium) was listed on BSE SME platform on December 15, 2025

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