Karnimata Cold Storage Limited submitted its unaudited financial results for the half year ended 30th September 2026 to the BSE SME Platform. The results were approved by the board of directors at a meeting held on 14th November 2026 from 3:00 PM to 4:00 PM.

The submission was made in compliance with Regulations 30 and 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The statutory auditors, R C Jhawer & Co. (FRN No. 310068), conducted a limited review of the financial results and issued a report stating that nothing came to their attention causing them to believe the results contain any material misstatement.

Financial Performance (₹ in Lakhs)

Income Statement Highlights:

  • Total Revenue: ₹245.52 (compared to ₹230.32 for previous half year ended 31/03/2026 and ₹258.88 for same period last year)
  • Revenue from Operations: ₹224.95
  • Other Income: ₹20.56
  • Total Expenses: ₹199.21
  • Employees benefit expenses: ₹37.42
  • Finance Costs: ₹21.16
  • Depreciation and amortisation: ₹25.07
  • Other expenses: ₹115.55
  • Profit before Tax: ₹46.31
  • Tax Expense: ₹8.18 (Current Tax: ₹7.22, Previous year Tax: ₹0.96)
  • Net Profit for the period: ₹38.12

Earnings Per Share:

  • Basic EPS: ₹0.75
  • Diluted EPS: ₹0.75

Balance Sheet Position as on 30/09/2026 (₹ in Lakhs):

  • Total Equity and Liabilities: ₹1,764.31
  • Shareholders Funds: ₹1,092.74 (Share Capital: ₹508.40, Reserve and Surplus: ₹584.34)
  • Non-Current Liabilities: ₹125.75 (Long-term borrowings: ₹38.40, Deferred tax liabilities: ₹87.35)
  • Current Liabilities: ₹545.82 (Short term borrowings: ₹498.01, Other current liabilities: ₹15.06, Short term provisions: ₹32.75)
  • Total Assets: ₹1,764.31
  • Non-current assets: ₹828.66 (Fixed assets: ₹751.20, Long term loans and advances: ₹77.46)
  • Current assets: ₹935.65 (Trade receivables: ₹139.47, Cash and cash equivalents: ₹83.09, Short term loans and advances: ₹651.59, Other current assets: ₹60.23, Inventories: ₹1.27)

Cash Flow Statement (₹ in Lakhs):

  • Net Operating Cash Flow: (₹11.95)
  • Net Cash Flow from Investing Activities: (₹38.64)
  • Net Cash Flow from Financing Activities: (₹35.79)
  • Net Cash Outflow: (₹86.38)
  • Cash and cash equivalents at beginning: ₹169.47
  • Cash and cash equivalents at end: ₹83.09

Additional Information

  • Paid-up Equity Share Capital: ₹508.40 lakhs with face value of ₹10.00 per share
  • Reserves excluding Revaluation Reserves: ₹591.57 lakhs
  • The company is engaged in cold storage services for potatoes and providing loans to traders and farmers
  • There are no separate reportable segments as per AS 17 Segment Reporting
  • Depreciation is provided using SLM method in accordance with Schedule II of the Companies Act, 2013
  • Figures of previous periods have been re-arranged/regrouped for comparability

The results were reviewed by the Audit Committee before board approval.