Financial Results Summary

Quarterly Performance (Q2 FY27 vs Q2 FY26)

  • Revenue from operations: ₹264.65 lakhs (vs ₹355.25 lakhs in Q2 FY26) - 25.5% decrease
  • Other income: ₹50.59 lakhs (vs ₹9.22 lakhs in Q2 FY26) - 448% increase
  • Total income: ₹315.24 lakhs (vs ₹364.47 lakhs in Q2 FY26)
  • Profit before tax: ₹58.87 lakhs (vs loss of ₹23.60 lakhs in Q2 FY26)
  • Net profit: ₹24.62 lakhs (vs loss of ₹16.17 lakhs in Q2 FY26)
  • Basic EPS: ₹0.84 (vs loss per share of ₹0.55 in Q2 FY26)

Half-Yearly Performance (H1 FY27 vs H1 FY26)

  • Revenue from operations: ₹517.90 lakhs (vs ₹593.14 lakhs in H1 FY26) - 12.7% decrease
  • Other income: ₹182.64 lakhs (vs ₹109.70 lakhs in H1 FY26) - 66.5% increase
  • Total income: ₹700.54 lakhs (vs ₹702.84 lakhs in H1 FY26)
  • Profit before tax: ₹162.10 lakhs (vs ₹43.96 lakhs in H1 FY26) - 269% increase
  • Net profit: ₹113.25 lakhs (vs ₹33.12 lakhs in H1 FY26) - 242% increase
  • Basic EPS: ₹3.85 (vs ₹1.13 in H1 FY26)

Expense Breakdown (Quarter Ended 30.09.2026)

  • Transportation & Direct Expenses: ₹221.72 lakhs
  • Employee benefits expenses: ₹8.49 lakhs
  • Finance Cost: ₹18.33 lakhs
  • Depreciation and amortization: ₹0.70 lakhs
  • Other expenses: ₹7.13 lakhs
  • Total expenses: ₹256.37 lakhs

Tax Expense

  • Current tax (Q2): ₹34.25 lakhs
  • Total tax expense (H1): ₹48.85 lakhs

Capital Structure

  • Paid-up equity share capital: ₹294.00 lakhs (face value ₹10 each)
  • Other equity: ₹2,182.85 lakhs (unaudited as of 30.09.2026)

Segment-wise Performance (Quarter Ended 30.09.2026)

  • Coal/Coke Transportation & Service/Commission: Revenue ₹264.65 lakhs, Segment profit ₹42.93 lakhs
  • Investment & Finance: Revenue ₹18.97 lakhs, Segment profit ₹17.30 lakhs
  • Unallocated: Revenue ₹31.62 lakhs

Assets and Liabilities Position (as of 30.09.2026)

  • Total assets: ₹3,771.89 lakhs
  • Non-current assets: ₹2,038.10 lakhs (including investments ₹1,048.28 lakhs)
  • Current assets: ₹1,733.79 lakhs (including cash ₹1,050.62 lakhs, trade receivables ₹462.50 lakhs)
  • Total equity: ₹2,476.85 lakhs
  • Non-current liabilities: ₹48.07 lakhs
  • Current liabilities: ₹1,246.97 lakhs (including borrowings ₹1,165.54 lakhs)

Cash Flow Statement (Half year ended 30.09.2026)

  • Cash from operating activities: ₹18.08 lakhs
  • Cash from investing activities: ₹390.76 lakhs (mainly from sale of investments ₹320.63 lakhs)
  • Cash from financing activities: -₹155.87 lakhs (net repayment of borrowings)
  • Net increase in cash: ₹252.97 lakhs
  • Closing cash balance: ₹1,050.62 lakhs

Auditor's Qualification

The statutory auditors, Ranjit Jain & Co., issued a qualified review report drawing attention to:

  • No provision for impairment loss made for sundry debtors amounting to ₹266.22 lakhs outstanding for more than 3 years and under sub-judice
  • Management considers the amount fully recoverable based on legal opinion
  • Auditors unable to comment on carrying value and potential shortfall due to significant time involved in court process

Additional Information

  • Board meeting held on 13th November 2026 from 1:00 PM to 1:50 PM in Kolkata
  • Results reviewed by Audit Committee and approved by Board of Directors
  • Financial results prepared in accordance with Indian Accounting Standards (Ind AS)
  • No complaints pending or received during the quarter
  • Results to be published in newspapers as per Regulation 47(1)(b) and available on company website www.kcl.net.in