Kahan Packaging Limited held its Board of Directors meeting on May 26, 2026, which commenced at 2:30 PM and concluded at 4:15 PM. The board approved the Standalone Audited Financial Results for the half year and year ended March 31, 2026.

Financial Results Overview (All amounts in ₹ Lakhs)

Revenue Performance:

  • Revenue from operations (Gross) for FY26: ₹3,037.67 lakh (7.0% increase from FY25's ₹2,838.89 lakh)
  • Half-year ended March 31, 2026: ₹1,544.61 lakh (Audited)
  • Half-year ended September 30, 2025: ₹1,493.06 lakh (Unaudited)

Profitability:

  • Profit before tax for FY26: ₹156.31 lakh (compared to ₹150.36 lakh in FY25)
  • Net profit for FY26: ₹116.97 lakh (4.3% increase from FY25's ₹112.10 lakh)
  • Half-year net profit (March 31, 2026): ₹59.98 lakh

Tax Expense:

  • Current tax expense for FY26: ₹27.14 lakh
  • Deferred tax charge for FY26: ₹12.20 lakh

Earnings Per Share:

  • Basic and diluted EPS for FY26: ₹4.30 (compared to ₹4.12 in FY25)
  • Half-year EPS (March 31, 2026): ₹2.21

Capital Structure:

  • Paid-up equity share capital: ₹272.00 lakh (unchanged)
  • Face value per share: ₹10.00
  • Reserves excluding revaluation reserve as of March 31, 2026: ₹830.56 lakh

Cash Flow Statement (FY26)

  • Net cash from operating activities: ₹426.47 lakh
  • Net cash used in investing activities: ₹(215.30) lakh
  • Net cash used in financing activities: ₹(214.31) lakh
  • Net decrease in cash and cash equivalents: ₹(3.14) lakh
  • Closing cash balance: ₹1.44 lakh

Audit Opinion

M/s. Kayde & Associates, Chartered Accountants (FRN: 121092W) issued an unmodified audit opinion on the standalone audited financial results. The audit was conducted in accordance with Standards on Auditing specified under section 143(10) of the Companies Act, 2013.

Declaration

Prashant Jitendra Dholakia (Managing Director, DIN: 06428389) and Tushar Rameshchandra Shah (Non-Executive Independent Director and Audit Committee Chairperson, DIN: 10200280) submitted a declaration pursuant to Regulation 33(3)(d) confirming the unmodified audit opinion.

Additional Notes

  • The company operates as a single segment company
  • Financial results prepared following the same accounting policies as previous annual financial statements
  • Figures for half year ended March 31, 2026 are balancing figures between audited FY26 results and published unaudited H1 FY26 results
  • The company is exempt from adopting IND-AS as it is listed on SME platform
  • Results are available on BSE website (www.bseindia.com) and company website (kpackltd.com)