Board Approval

The Board of Directors of Kanishk Aluminium India Limited approved the financial results in a meeting held on Saturday, November 14, 2026, which commenced at 17:00 IST and concluded at 17:30 IST.

Key Financial Figures (Amounts in ₹ Lakhs, except EPS)

Income Statement for H1 ended September 30, 2026:

  • Revenue from Operations: ₹4,062.22
  • Other Income: ₹15.62
  • Total Revenue: ₹4,077.84
  • Total Expenses: ₹4,016.73
  • Profit Before Tax: ₹61.11
  • Total Tax Expense: -₹35.23 (comprising Current Tax of ₹8.41 and Deferred Tax of -₹43.64)
  • Profit for the Period: ₹96.34
  • Earnings Per Share (EPS): Basic and Diluted at ₹0.72

Comparative Figures:

  • H1 FY26 (30-Sep-25) Revenue: ₹3,411.03; Profit: ₹242.67; EPS: ₹2.57
  • Full Year FY26 (31-Mar-26) Revenue: ₹7,886.91; Profit: ₹411.93; EPS: ₹4.10

Balance Sheet as of September 30, 2026:

  • Paid-up Share Capital: ₹1,344.00 Lakhs
  • Reserves and Surplus: ₹3,298.44 Lakhs
  • Total Equity: ₹4,642.44 Lakhs
  • Total Liabilities: ₹10,593.75 Lakhs
  • Total Assets: ₹10,593.75 Lakhs

Cash Flow for H1 FY27:

  • Net Cash from Operating Activities: -₹319.57 Lakhs
  • Net Cash from Investing Activities: -₹311.33 Lakhs
  • Net Cash from Financing Activities: ₹583.06 Lakhs
  • Net Decrease in Cash & Equivalents: -₹47.84 Lakhs
  • Cash & Equivalents at End of Period: ₹42.81 Lakhs

Limited Review Report

Mahaveer Gandhi & Associates, Chartered Accountants (FRN: 010756C), issued a limited review report on the financial results. Based on their review, conducted under SRE 2410, nothing came to their attention to suggest the statement contains any material misstatement or has not disclosed information as required by Regulation 33.

Notes to Accounts

1. The company operates in a single segment, making segment reporting inapplicable.

2. The company completed an Initial Public Offering (IPO) of 40,00,000 equity shares (face value ₹10) at ₹73 per share in the preceding financial year. The shares were listed on the BSE SME Platform on February 4, 2026.

3. The figures for the half year ended March 31, 2026, are balancing figures derived from the audited full-year and previous unaudited half-year results.

4. Earnings Per Share (EPS) for FY 2025-26 is calculated using weighted equity shares due to the IPO.

5. There were no investor complaints pending as of September 30, 2026.