Board Meeting Details

The Board of Directors meeting was held on August 12, 2026, at the Registered Office at 6th Floor, Sri Kamakhya Tower, Christian Basti, G S Road, Guwahati-781005, Assam. The meeting commenced at 4:00 PM and concluded at 5:15 PM.

Key Approvals

1. Approval of Financial Results: The Board approved the un-audited Standalone and Consolidated Financial Results for the quarter ended June 30, 2026. The results were reviewed by the Audit Committee and statutory auditors conducted a limited review as per Regulation 33 of SEBI LODR.

2. Investment in Subsidiary: The Board approved investment in K D Infrastructures Private Limited (KDIPL), a subsidiary, up to ₹15,00,00,000 (Rupees Fifteen Crore) by subscribing to further issue of capital in one or more tranches.

Financial Results - Standalone (₹ in Lakhs)

Quarter Ended June 30, 2026:

  • Total Income: ₹6.68
  • Total Expenses: ₹6.17
  • Profit Before Tax: ₹0.51
  • Tax Expense: Current Tax: ₹0.00, Deferred Tax: ₹(1.78)
  • Profit After Tax: ₹2.29
  • Earnings Per Share (Basic): ₹0.00
  • Paid-up Equity Share Capital: ₹1,015.11
  • Net Worth: ₹4,287.75

Comparative Standalone Results:

| Period | Revenue from Operations | Other Income | Total Income | Profit After Tax | EPS (Basic) |

| Jun 30, 2026 | - | ₹6.68 | ₹6.68 | ₹2.29 | ₹0.00 |

| Mar 31, 2026 | ₹37.38 | ₹12.25 | ₹49.62 | ₹1.72 | ₹0.00 |

| Jun 30, 2025 | - | ₹82.08 | ₹82.08 | ₹75.84 | ₹0.13 |

| Mar 31, 2026 (Audited) | ₹37.38 | ₹134.58 | ₹171.95 | ₹57.63 | ₹0.10 |

Financial Results - Consolidated (₹ in Lakhs)

Quarter Ended June 30, 2026:

  • Revenue from Operations: ₹3,418.36
  • Other Income: ₹48.52
  • Total Income: ₹3,466.89
  • Total Expenses: ₹2,928.65
  • Profit Before Tax: ₹538.23
  • Tax Expense: Current Tax: ₹175.74, Deferred Tax: ₹(1.78)
  • Profit After Tax: ₹364.28
  • Share of Profit of Associates: ₹2.88
  • Total Comprehensive Income: ₹367.15
  • Net Profit Attributable to: Owners: ₹176.26, Non-Controlling Interest: ₹190.89
  • Earnings Per Share (Basic): ₹0.24
  • Paid-up Equity Share Capital: ₹1,015.11
  • Net Worth: ₹4,947.04

Comparative Consolidated Results:

| Period | Revenue from Operations | Profit After Tax | EPS (Basic) |

| Jun 30, 2026 | ₹3,418.36 | ₹367.15 | ₹0.24 |

| Mar 31, 2026 | ₹2,283.25 | ₹200.79 | ₹0.18 |

| Jun 30, 2025 | ₹6,334.38 | ₹518.05 | ₹0.51 |

Subsidiary Investment Details

Target Entity: K D Infrastructures Private Limited

  • Authorized Capital: ₹9,90,00,000 divided into 99,00,000 equity shares of ₹10 each
  • Paid-up Capital: ₹6,26,00,000 divided into 62,60,000 equity shares of ₹10 each
  • Date of Incorporation: August 5, 2024
  • Industry: Fabricated steel products
  • Existing Shareholding: KD Green holds 99.84% of paid-up share capital
  • Transaction Type: Related party transaction
  • Consideration: Cash consideration of up to ₹15,00,00,000
  • Purpose: To enable subsidiary to fund business expansion, undertake capital expenditure, support operational requirements, repayment of existing loans, and meet general corporate purposes
  • Timeline: Expected completion during Financial Year 2026-27
  • Government Approvals: Not applicable

Segment Information (Consolidated, Q1 FY27)

  • Structured Steel Segment Revenue: ₹2,321.55 lakh
  • Construction Material Segment Revenue: ₹1,096.81 lakh
  • Total Revenue from Operations: ₹3,418.36 lakh
  • Segment Results: Structured Steel: ₹442.21 lakh, Construction Material: ₹114.83 lakh

Warrant Conversion Details

On May 30, 2026, the company issued 4,35,00,000 equity shares of ₹10 each against 43,50,000 Convertible Share Warrants of ₹10 each issued on December 7, 2024. Total amount received: ₹2,827.50 lakh. Amount utilized as of June 30, 2026: ₹706.88 lakh. Unutilized amount: ₹2,120.62 lakh kept in HSBC Overnight Fund.

Subsidiaries and Associates Included in Consolidation

1. Shivam Pipe Industries (Partnership Firm) - 51% (Subsidiary)

2. KD Infrastructures Private Limited - 99.84% (Subsidiary)

3. Green AAC Block and Mortar Private Limited - 50.04% (Subsidiary)

4. KD Ecosystem (Partnership Firm) - 26% (Associate)

Auditor Review

V. N. Purohit & Co., Chartered Accountants, conducted limited review of both standalone and consolidated financial results. The auditors reported that nothing came to their attention causing them to believe the results contain material misstatements.