Kahan Packaging Limited held its board meeting on November 13, 2026, which commenced at 2:00 PM and concluded at 4:15 PM. The board approved the standalone unaudited financial results for the six months and half year ended September 30, 2026, pursuant to Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Financial Performance Highlights (Standalone, Unaudited)

Revenue and Profitability:

  • Revenue from operations (Gross) for H1 FY27: ₹1,841.37 lakhs (vs. ₹1,493.06 lakhs in H1 FY26)
  • Other income: ₹6.76 lakhs (vs. ₹6.09 lakhs in H1 FY26)
  • Total revenue: ₹1,848.13 lakhs (vs. ₹1,499.14 lakhs in H1 FY26)
  • Profit before tax: ₹80.75 lakhs (vs. ₹76.15 lakhs in H1 FY26)
  • Tax expense: ₹20.34 lakhs (Current tax: ₹14.93 lakhs, Deferred tax: ₹5.41 lakhs)
  • Net profit for the period: ₹60.40 lakhs (vs. ₹56.98 lakhs in H1 FY26)

Expense Breakdown:

  • Cost of materials consumed: ₹1,573.17 lakhs
  • Employee benefits expense: ₹22.02 lakhs
  • Finance costs: ₹49.67 lakhs
  • Depreciation and amortization: ₹35.38 lakhs
  • Other expenses: ₹254.01 lakhs
  • Total expenses: ₹1,767.38 lakhs

Earnings Per Share:

  • Basic EPS: ₹0.56 (vs. ₹2.09 in H1 FY26)
  • Diluted EPS: ₹0.56 (vs. ₹2.09 in H1 FY26)

Capital Structure and Reserves

  • Paid-up equity share capital: ₹1,088.00 lakhs (previously ₹272.00 lakhs as of March 31, 2026)
  • Face value per equity share: ₹10.00
  • Reserves excluding revaluation reserves: ₹65.47 lakhs (vs. ₹830.56 lakhs as of March 31, 2026)

Bonus Share Issuance

During the period under review, on August 20, 2026, the company allotted 81,60,000 equity shares of ₹10 each as bonus shares, with an aggregate nominal value of ₹816.00 lakhs. These were issued out of securities premium and free reserves to existing eligible shareholders.

Cash Flow Statement (Standalone)

Operating Activities:

  • Net cash from operating activities: ₹(207.29) lakhs
  • Cash generated from operations: ₹(186.95) lakhs
  • Tax paid: ₹20.34 lakhs

Investing Activities:

  • Purchase of property, plant and equipment: ₹(63.64) lakhs
  • Net cash used in investing activities: ₹(27.58) lakhs

Financing Activities:

  • Proceeds from short-term borrowings: ₹239.32 lakhs
  • Repayment of long-term borrowings: ₹0.00
  • Interest paid: ₹(49.67) lakhs
  • Net cash generated from financing activities: ₹235.49 lakhs
  • Net decrease in cash and cash equivalents: ₹0.62 lakhs
  • Closing cash balance: ₹1.44 lakhs

Balance Sheet Position (Standalone)

As of September 30, 2026:

  • Total equity and liabilities: ₹2,802.46 lakhs
  • Shareholder's funds: ₹1,153.47 lakhs
  • Non-current liabilities: ₹225.24 lakhs
  • Current liabilities: ₹1,423.75 lakhs

Assets:

  • Non-current assets: ₹1,065.20 lakhs (Property, plant and equipment: ₹1,034.89 lakhs)
  • Current assets: ₹1,737.26 lakhs (Inventories: ₹832.00 lakhs, Trade receivables: ₹864.07 lakhs, Cash: ₹2.06 lakhs)

Notes to Financial Results

1. The financial results were reviewed by the audit committee and approved by the board on November 13, 2026.

2. The company operates as a single segment company.

3. Financial statements prepared in accordance with Accounting Standards under Section 133 of Companies Act, 2013 and Regulation 33 of SEBI LODR.

4. Results are available on the company website (kpackltd.com) and BSE website (bseindia.com).

5. Figures for six months ended March 31, 2026, were arrived at after deducting figures for H1 FY25.

6. EPS computed in accordance with AS 20.

7. Statutory auditors Kayde & Associates conducted a limited review of the financial results.

8. Previous period figures have been regrouped where necessary.

9. The company is exempt from IND-AS adoption as per MCA notification dated February 16, 2015.

Auditor's Review Report

Kayde & Associates Chartered Accountants issued a review report stating that based on their review, nothing has come to their attention that causes them to believe that the financial results contain any material misstatement. The review was conducted in accordance with SRE 2410 issued by ICAI.