The Board of Directors approved the following items:
- The Un-audited Financial Results of the Company for the first quarter and three months ended June 30, 2026
- The Limited Review Report issued by M/s. M.K. Kothari & Associates, Statutory Auditors of the Company
Financial Results Highlights (Quarter Ended June 30, 2026)
Income Statement (All figures in ₹ lakh, unless specified):
- Net Sales/Income from Operations (Net of excise duty): ₹0.00 (compared to ₹341,635 in previous quarter ending March 31, 2026, and ₹53,058 in same quarter previous year)
- Other Operating Income: ₹36.94 (compared to ₹(161.76) in previous quarter and ₹16.18 in same quarter previous year)
- Total Income from Operations (net): ₹36.94 (compared to ₹3,254.59 in previous quarter and ₹555.77 in same quarter previous year)
Expenses:
- Employee benefits expense: ₹7.95
- Other expenses: ₹9.10
- Total Expenses: ₹17.05 (compared to ₹3,404.79 in previous quarter and ₹519.79 in same quarter previous year)
Profitability:
- Profit before tax: ₹19.89 (compared to loss of ₹150.19 in previous quarter and profit of ₹35.97 in same quarter previous year)
- Tax expense: ₹0.00
- Net Profit for the period from Continuing Operations: ₹19.89 (compared to net loss of ₹163.29 in previous quarter and net profit of ₹35.97 in same quarter previous year)
- Net Profit/(Loss) for the period: ₹19.89 (compared to net loss of ₹163.29 in previous quarter and net profit of ₹35.97 in same quarter previous year)
Earnings Per Share (of ₹10 each, not annualized):
- Basic EPS (before extraordinary items): ₹0.04 (compared to ₹(0.32) in previous quarter and ₹0.07 in same quarter previous year)
- Basic EPS (after extraordinary items): ₹0.04 (compared to ₹(0.32) in previous quarter and ₹0.07 in same quarter previous year)
Share Capital:
- Paid-up Equity Share Capital: ₹5,141.09 lakh (compared to ₹5,141.49 lakh in previous quarter and ₹5,141.49 lakh in same quarter previous year)
Auditor's Review
M/s. M.K. Kothari & Associates, Chartered Accountants (FRN No. 0323929), issued a limited review report dated August 13, 2026. The review was conducted in accordance with the Standard on Review Engagement (SRE) issued by the Institute of Chartered Accountants of India. The auditors reported that nothing came to their attention that causes them to believe that the accompanying Statement of Results was not prepared in accordance with the recognition and measurement principles laid down in the applicable Indian Accounting Standards.
Additional Information
- The financial results were reviewed by the Audit Committee and taken on record by the Board of Directors
- The results have been prepared in accordance with Ind-AS notified under the Companies (Indian Accounting Standards) Rules, 2015
- Figures for corresponding previous periods have been re-grouped/re-arranged wherever necessary to make them comparable
- The limited review by statutory auditors has been completed and the related report does not have any impact on the results that needs to be explained
- The results are available on the company's website at www.kaizeninfra.com