Summary of Key Information:

Reporting Period (Quarter/Year): Quarter and Half Year ended 30th September, 2026

Nature of Filing / Announcement: Outcome of Board Meeting pursuant to Regulation 30 of SEBI LODR

Audit Opinion:

Limited Review Report issued by Statutory Auditors, M/s. Brahmayya & Co., Chartered Accountants. No qualifications or modifications noted in the review reports for both standalone and consolidated results.

Key Financial Highlights [₹ in Crores]:

Standalone Results:

Quarter Ended 30.09.2026 (Unaudited):

  • Revenue from Operations: ₹438.08 (YoY: +15.0% from ₹381.03 in Q2 FY26)
  • Total Income: ₹441.36
  • Net Profit/(Loss): (₹10.16) (YoY: Deterioration from profit of ₹36.80 in Q2 FY26)
  • EPS: (₹0.79) (YoY: Deterioration from ₹2.85 in Q2 FY26)

Half Year Ended 30.09.2026 (Unaudited):

  • Revenue from Operations: ₹826.75 (YoY: +7.5% from ₹769.06 in H1 FY26)
  • Total Income: ₹836.27
  • Net Profit/(Loss): (₹9.68) (YoY: Deterioration from profit of ₹51.08 in H1 FY26)
  • EPS: (₹0.75) (YoY: Deterioration from ₹3.96 in H1 FY26)

Standalone Balance Sheet (as at 30.09.2026):

  • Total Assets: ₹1,601.47 Crores
  • Total Equity and Liabilities: ₹1,601.47 Crores
  • Cash and Cash Equivalents: ₹0.10 Crores

Consolidated Results:

Quarter Ended 30.09.2026 (Unaudited):

  • Revenue from Operations: ₹873.04 (YoY: +45.1% from ₹601.53 in Q2 FY26)
  • Total Income: ₹911.83
  • Net Profit: ₹65.71 (YoY: +35.6% from ₹48.45 in Q2 FY26)
  • EPS: ₹3.07 (YoY: +19.9% from ₹2.56 in Q2 FY26)
  • Profit Attributable to:
  • Owners of the Company: ₹39.64
  • Non-Controlling Interest: ₹25.29

Half Year Ended 30.09.2026 (Unaudited):

  • Revenue from Operations: ₹1,652.39 (YoY: +29.3% from ₹1,278.04 in H1 FY26)
  • Total Income: ₹1,718.00
  • Net Profit: ₹121.46 (YoY: -12.1% from ₹138.21 in H1 FY26)
  • EPS: ₹5.93 (YoY: -20.8% from ₹7.49 in H1 FY26)
  • Profit Attributable to:
  • Owners of the Company: ₹76.47
  • Non-Controlling Interest: ₹43.71

Consolidated Balance Sheet (as at 30.09.2026):

  • Total Assets: ₹3,743.50 Crores
  • Total Equity and Liabilities: ₹3,743.50 Crores
  • Cash and Bank Balances: ₹6.54 Crores

Segment-wise Performance [₹ in Crores]:

Standalone Segment Revenue (Q2 FY27):

  • Heavy Engineering: ₹34.27
  • Cement: ₹393.27
  • Hotel: ₹10.35
  • Others: ₹0.19

Standalone Segment EBIT (Q2 FY27):

  • Heavy Engineering: (₹7.94)
  • Cement: (₹1.69)
  • Hotel: ₹2.11
  • Others: (₹0.00)

Consolidated Segment Revenue (Q2 FY27):

  • Heavy Engineering: ₹34.27
  • Cement: ₹393.27
  • Hotel: ₹10.35
  • Sugar: ₹434.96
  • Others / Unallocated: ₹0.19

Consolidated Segment EBIT (Q2 FY27):

  • Heavy Engineering: (₹7.94)
  • Cement: (₹1.69)
  • Hotel: ₹2.11
  • Sugar: ₹48.52
  • Others: (₹0.00)

Corporate Actions:

Not Specified

Other Significant Information:

  • The financial results are prepared in accordance with Indian Accounting Standards (Ind AS).
  • Other Income in the previous year quarter/half-year ended 30.09.2025 included ₹35.02 crores dividend declared by an Overseas Subsidiary. There is no corresponding amount in the current year.
  • The consolidated results include the results of:
  • KCP Vietnam Industries Limited (subsidiary company) in Vietnam
  • Fives Cail KCP Limited (Joint Venture company)
  • The subsidiary is engaged in manufacturing sugar, which is seasonal (January-May period in Vietnam), making quarter-to-quarter financials not directly comparable.
  • Figures for previous periods have been regrouped/reclassified wherever necessary.