Key Decisions and Approvals

The Board of Directors at their meeting held on May 25, 2026 (commencing at 02:00 PM and concluding at 07:00 PM) considered and approved the following matters:

1. The Audited Financial Results (Standalone & Consolidated) of the Company along with the Statement of Profit & Loss and Cash Flow, as reviewed and recommended by the Audit Committee for the Quarter and Financial Year ended March 31, 2026.

2. Auditor's Report (Standalone & Consolidated) along with the Declaration of Unmodified Opinion issued by the Statutory Auditors.

3. Appointment of M/s RGAR & Associates, Chartered Accountants as an Internal Auditor of the Company for the Financial Year 2026-27 with effect from May 25, 2026. The firm was established in 1987 and has 4 Fellow partners, 3 of whom are also qualified as Insolvency Professionals.

Financial Results Overview (Standalone)

Profit & Loss Statement (Amount in ₹ Lakhs)

For Quarter Ended March 31, 2026 (Q4 FY2026):

  • Total Income: ₹142.20
  • Total Expenses: ₹840.05
  • Profit/(Loss) Before Tax: (₹577.76)
  • Tax Expense: Current Tax: (₹1.55); Deferred Tax: (₹22.84)
  • Profit/(Loss) For The Period: (₹42.84)
  • Other Comprehensive Income: (₹0.58)
  • Total Comprehensive Income: (₹42.84)
  • Basic EPS: (₹0.33)

For Quarter Ended March 31, 2025 (Q4 FY2025):

  • Profit/(Loss) For The Period: ₹78.69
  • Basic EPS: ₹0.09

For Year Ended March 31, 2026 (FY2026):

  • Total Income: ₹2,705.88
  • Total Expenses: ₹2,350.47
  • Profit/(Loss) Before Tax: ₹355.41
  • Tax Expense: Current Tax: ₹21.46; Deferred Tax: ₹33.36
  • Profit/(Loss) For The Period: ₹47.88
  • Other Comprehensive Income: ₹1.05
  • Total Comprehensive Income: ₹1,050.26
  • Basic EPS: ₹0.19

For Year Ended March 31, 2025 (FY2025):

  • Profit/(Loss) For The Period: ₹101.85
  • Basic EPS: ₹0.19

Balance Sheet (Standalone) as at March 31, 2026 (Amount in ₹ Lakhs)

  • Total Assets: ₹26,421.26
  • Financial Assets: Cash & Cash Equivalents: ₹296.68; Other Receivables: ₹23,614.59; Loans: ₹2,055.25; Investments: ₹2.24
  • Non-Financial Assets: Current Tax Assets: ₹335.40; Deferred Tax Assets: ₹24.92; Property, Plant and Equipment: ₹91.11
  • Total Liabilities: ₹22,994.92
  • Financial Liabilities: Debt Securities: ₹22,800.39; Other Financial Liabilities: ₹2.686
  • Non-Financial Liabilities: Current Tax Liabilities: ₹123.89; Provisions: ₹43.79
  • Total Equity: ₹3,426.34
  • Equity Share Capital: ₹1,050.26
  • Other Equity: ₹2,376.07

Cash Flow Statement (Standalone) for FY2026 (Amount in ₹ Lakhs)

  • Net Cash From Operating Activities: ₹39.22
  • Net Cash Used In Investing Activities: (₹7,922.60)
  • Net Cash From Financing Activities: ₹5,556.63
  • Net Increase/(Decrease) In Cash: (₹2,326.75)
  • Cash & Equivalents at Beginning: ₹2,623.44
  • Cash & Equivalents at End: ₹296.68

Financial Results Overview (Consolidated)

The consolidation includes Anmol Financial Services Ltd. as a subsidiary.

Profit & Loss Statement (Consolidated) (Amount in ₹ Lakhs)

For Quarter Ended March 31, 2026 (Q4 FY2026):

  • Total Income: ₹784.37
  • Total Expenses: ₹648.66
  • Profit Before Tax: ₹135.70
  • Tax Expense: ₹43.24
  • Profit For The Period: ₹93.07 (Controlling Interest: ₹71.24; Non-Controlling Interest: ₹21.83)
  • Other Comprehensive Income: ₹1.26
  • Total Comprehensive Income: ₹94.33 (Controlling Interest: ₹72.26; Non-Controlling Interest: ₹22.07)
  • Basic EPS: ₹0.16

For Year Ended March 31, 2026 (FY2026):

  • Total Income: ₹3,517.48
  • Total Expenses: ₹2,785.10
  • Profit Before Tax: ₹732.38
  • Tax Expense: ₹175.66
  • Profit For The Period: ₹553.57 (Controlling Interest: ₹450.11; Non-Controlling Interest: ₹103.46)
  • Other Comprehensive Income: ₹1.26
  • Total Comprehensive Income: ₹554.83 (Controlling Interest: ₹451.13; Non-Controlling Interest: ₹103.70)
  • Basic EPS: ₹1.05

Balance Sheet (Consolidated) as at March 31, 2026 (Amount in ₹ Lakhs)

  • Total Assets: ₹30,348.52
  • Financial Assets: Cash & Cash Equivalents: ₹390.15; Loans: ₹27,847.43; Investments: ₹1,399.01
  • Non-Financial Assets: Inventories: ₹484.05; Current Tax Assets: ₹53.28; Property, Plant and Equipment: ₹139.01
  • Total Liabilities: ₹24,191.49
  • Financial Liabilities: Debt Securities: ₹23,818.59; Other Financial Liabilities: ₹63.53
  • Non-Financial Liabilities: Current Tax Liabilities: ₹126.63; Provisions: ₹182.73
  • Total Equity: ₹6,157.03
  • Equity Share Capital: ₹1,050.26
  • Other Equity: ₹4,349.16
  • Non-Controlling Interest: ₹757.61

Additional Information

  • The financial results are prepared in accordance with Indian Accounting Standards (Ind-AS).
  • The results are available on the company's website (www.kalyancapitals.com) and BSE website (www.bseindia.com).
  • A separate declaration confirming the unmodified audit opinion was submitted to BSE as required by Regulation 33(3)(d) of SEBI (LODR) Regulations, 2015.