Key Financial Figures - Standalone (Quarter Ended September 30, 2026)

  • Revenue from Operations: ₹180.16 lakhs (compared to ₹96.52 lakhs in Q2 FY26)
  • Total Income: ₹180.16 lakhs
  • Finance Cost: ₹0.10 lakhs
  • Depreciation & Amortization: ₹0.32 lakhs
  • Total Profit Before Tax: ₹167.39 lakhs
  • Tax Expenses: ₹24.26 lakhs (Current Tax)
  • Net Profit for the period: ₹143.13 lakhs
  • Basic EPS: ₹0.07
  • Diluted EPS: ₹0.07
  • Paid-up Equity Share Capital: ₹1,978.68 lakhs (Face Value ₹1.00 per share)

Key Financial Figures - Standalone (Half Year Ended September 30, 2026)

  • Revenue from Operations: ₹1,020.48 lakhs
  • Total Income: ₹1,020.48 lakhs
  • Net Profit for the period: ₹663.6 lakhs
  • Basic EPS: ₹0.03
  • Diluted EPS: ₹0.03

Key Financial Figures - Consolidated (Quarter Ended September 30, 2026)

  • Revenue from Operations: ₹7,534.65 lakhs
  • Other Income: ₹180.16 lakhs
  • Total Income: ₹7,714.82 lakhs
  • Total Profit Before Tax: ₹195.52 lakhs
  • Tax Expenses: ₹24.61 lakhs (Current Tax)
  • Net Profit for the period: ₹170.90 lakhs
  • Basic EPS: ₹0.09
  • Diluted EPS: ₹0.09

Key Financial Figures - Consolidated (Half Year Ended September 30, 2026)

  • Revenue from Operations: ₹13,963.51 lakhs
  • Total Income: ₹14,143.67 lakhs
  • Net Profit for the period: ₹167.05 lakhs
  • Basic EPS: ₹0.08
  • Diluted EPS: ₹0.08

Assets and Liabilities Position (Standalone as of September 30, 2026)

  • Total Assets: ₹5,980.38 lakhs
  • Non-Current Assets: ₹214.81 lakhs
  • Current Assets: ₹3,832.34 lakhs (including Inventories ₹3,761.87 lakhs)
  • Equity: ₹4,640.71 lakhs
  • Non-Current Liabilities: ₹4,717.85 lakhs
  • Current Liabilities: ₹1,262.53 lakhs

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

  • Net Cash from Operating Activities: ₹(29.24) lakhs
  • Net Cash Used in Investing Activities: Not quantified
  • Net Cash Used in Financing Activities: ₹29.15 lakhs
  • Net Decrease in Cash: ₹(0.09) lakhs
  • Closing Cash Balance: ₹0.47 lakhs

Approval and Review Details

  • Financial results reviewed by Audit Committee and approved by Board of Directors on October 31, 2026
  • Statutory Auditors: M/s. JMMK & Co., Chartered Accountants, Mumbai
  • Limited Review conducted with unmodified audit opinion
  • Results prepared in accordance with Indian Accounting Standards (Ind AS)

Subsidiary Information

  • KIL International Limited (100% Wholly Own Subsidiary) consolidated effective from June 27, 2011
  • Subsidiary contributed revenues of ₹7,534.65 lakhs for Q2 FY27 and ₹13,963.51 lakhs for H1 FY27

Related Party Transactions

  • Key Managerial Personnel include Mr. Premjibhai Kanani (Chairman), Mr. Harshil Kanani (Managing Director), Mr. Darshak Pandya (CFO)
  • Loan from Director: ₹29.15 lakhs during the period
  • Director Remuneration: ₹5.00 lakhs
  • Salaries: ₹4.20 lakhs
  • Director Loan balance: ₹77.15 lakhs as of March 31, 2025