The Board of Directors of Kalpa Commercial Limited held a meeting on 06th November, 2026 from 4:00 PM to 6:30 PM and approved the unaudited standalone financial results for the quarter and half year ended 30th September, 2026.

Financial Performance Highlights

Quarter Ended 30th September, 2026 (Q2 FY27):

  • Revenue from operations: ₹2,072.23 lakh
  • Other income: ₹47.13 lakh
  • Total income: ₹2,119.36 lakh
  • Total expenses: ₹2,109.91 lakh
  • Profit before tax: ₹9.45 lakh
  • Tax expense: ₹2.36 lakh (current tax)
  • Net profit after tax: ₹7.09 lakh
  • Earnings per share (basic and diluted): ₹0.07

Quarter Ended 30th June, 2026 (Q1 FY27):

  • Revenue from operations: ₹975.50 lakh
  • Other income: ₹20.95 lakh
  • Total income: ₹996.45 lakh
  • Total expenses: ₹930.59 lakh
  • Profit before tax: ₹65.86 lakh
  • Tax expense: ₹16.47 lakh (current tax)
  • Net profit after tax: ₹49.40 lakh
  • Earnings per share (basic and diluted): ₹0.48

Half Year Ended 30th September, 2026 (H1 FY27):

  • Revenue from operations: ₹3,047.73 lakh
  • Other income: ₹68.08 lakh
  • Total income: ₹3,115.81 lakh
  • Total expenses: ₹3,040.50 lakh
  • Profit before tax: ₹75.31 lakh
  • Tax expense: ₹18.83 lakh (current tax)
  • Net profit after tax: ₹56.48 lakh
  • Earnings per share (basic and diluted): ₹0.55

Comparative Figures (Quarter Ended 30th September, 2025):

  • Revenue from operations: ₹700.25 lakh
  • Other income: ₹4.19 lakh
  • Total income: ₹704.44 lakh
  • Total expenses: ₹703.10 lakh
  • Profit before tax: ₹1.34 lakh
  • Tax expense: ₹0.34 lakh (current tax)
  • Net profit after tax: ₹1.01 lakh
  • Earnings per share (basic and diluted): ₹0.01

Capital Structure

  • Paid-up equity share capital: ₹1,025.00 lakh (unchanged throughout all periods)
  • Face value per share: ₹10.00
  • Other equity: ₹1,318.35 lakh (as of 30th September, 2026)

Balance Sheet Highlights (as of 30th September, 2026)

  • Total assets: ₹17,159.53 lakh (compared to ₹10,957.34 lakh as of 31st March, 2026)
  • Non-current assets: ₹5,396.20 lakh (including investments ₹246.02 lakh, long-term loans and advances ₹5,148.88 lakh)
  • Current assets: ₹11,763.33 lakh (including investments ₹482.06 lakh, trade receivables ₹139.47 lakh, cash & cash equivalents ₹16.99 lakh, other current assets ₹11,124.81 lakh)
  • Total equity: ₹2,343.35 lakh
  • Current liabilities: ₹14,816.18 lakh (including trade payables ₹13,327.32 lakh, short-term borrowings ₹1,447.37 lakh)

Cash Flow Statement (Half Year Ended 30th September, 2026)

  • Net cash from operating activities: (₹5,967.12) lakh
  • Net cash from investing activities: ₹175.26 lakh
  • Net cash from financing activities: ₹5,805.45 lakh
  • Net increase in cash & cash equivalents: ₹13.59 lakh

Additional Notes

1. The financial results were reviewed by the Audit Committee and approved by the Board of Directors.

2. Segment reporting is not applicable as the company operates in one business segment.

3. No investor complaints were received/pending as of 30th September, 2026.

4. The company is assessing the potential impact of new Labour Codes but does not foresee any material impact on financial results.

5. The company has no subsidiaries/associates/joint ventures, so consolidated financial results are not applicable.