Financial Results Overview

Income Statement Highlights (Rs in Lakhs)

  • Revenue from Operations: Rs 15,746.96 for H1 FY27 (compared to Rs 13,833.84 for H1 FY26 and Rs 26,323.30 for full year FY26)
  • Total Expenses: Rs 14,184.75 for H1 FY27
  • Profit Before Tax: Rs 1,605.14 for H1 FY27 (compared to Rs 1,312.78 for H1 FY26)
  • Tax Expense: Rs 429.04 for H1 FY27 (Current Tax: Rs 257.00, Deferred Tax: Rs 164.65)
  • Net Profit for Period: Rs 1,176.10 for H1 FY27 (compared to Rs 992.14 for H1 FY26)
  • Earnings Per Share (Basic): Rs 8.61 for H1 FY27 (compared to Rs 7.26 for H1 FY26)

Balance Sheet Position (as at September 30, 2026, Rs in Lakhs)

  • Total Equity and Liabilities: Rs 22,137.95
  • Total Assets: Rs 22,137.95
  • Shareholders' Funds: Rs 9,487.89 (Share Capital: Rs 1,366.00, Reserves and Surplus: Rs 8,121.89)
  • Non-current Liabilities: Rs 5,050.49 (Long-term Borrowings: Rs 4,503.94, Deferred Tax Liabilities: Rs 480.19)
  • Current Liabilities: Rs 7,599.57
  • Non-current Assets: Rs 12,074.47 (Property, Plant and Equipment: Rs 10,807.33, Capital Work-in-progress: Rs 197.62)
  • Current Assets: Rs 10,063.48 (Inventories: Rs 5,618.95, Trade Receivables: Rs 3,864.64, Cash and cash equivalents: Rs 294.45)

Cash Flow Statement (H1 FY27, Rs in Lakhs)

  • Cash Flow from Operating Activities: Rs 1,691.32
  • Cash Flow from Investing Activities: (Rs 890.35)
  • Cash Flow from Financing Activities: (Rs 1,383.40)
  • Net Decrease in Cash: (Rs 582.43)
  • Cash and Cash Equivalents at End: Rs 294.45

Key Operational Developments

The company commissioned and capitalized its 7.5 MW ground-mounted captive solar power plant at Village: Bordi, Taluka: Thasra, District: Kheda, Gujarat on July 1, 2026. The plant was previously carried under Capital Work-in-Progress as at March 31, 2026. Plant & Machinery - Solar of Rs 2,590.48 lakhs has been added to Property, Plant and Equipment effective July 1, 2026. Depreciation on the solar plant is charged to the Statement of Profit and Loss from the date of capitalization.

Regulatory and Accounting Framework

The financial results have been prepared in accordance with Accounting Standard 25 'Interim Financial Reporting' prescribed under Section 133 of the Companies Act, 2013 and comply with Regulation 33 of SEBI (LODR) Regulations, 2015. The company is exempt from adopting Ind AS as its shares are listed on an SME exchange. The statutory auditors, Dinesh R Thakkar & Co., have conducted a limited review and expressed an unmodified conclusion on the results.

Segment Reporting

As per Accounting Standard 17 on "Segment Reporting", the company has only one reportable segment: plastic products, comprising manufacturing, sales and installation of UPVC/PVC profiles, sheets, moulding windows and doors.

Additional Information

  • No investor complaints were received/pending during the half year ended September 30, 2026
  • The figures for the half year ended March 31, 2026, are balancing figures between audited full year figures and previously published unaudited year-to-date figures
  • Earnings per share are calculated on weighted average share capital outstanding during the period
  • The results are available on BSE Limited website (www.bseindia.com) and company website (www.kakaprofile.com)