Key Quantitative Figures & Financial Results

Standalone Performance (₹ in Lakhs)

Quarter Ended 30 September 2026 (Q2 FY27)

  • Revenue from Operations: ₹17,291
  • Total Income: ₹17,467
  • Profit Before Tax (PBT): ₹2,933
  • Profit After Tax (PAT): ₹2,176
  • Earnings Per Share (EPS) - Basic & Diluted: ₹17.69

Quarter Ended 30 September 2025 (Q2 FY26)

  • Revenue from Operations: ₹12,266
  • Total Income: ₹12,681
  • Profit Before Tax (PBT): ₹1,950
  • Profit After Tax (PAT): ₹1,444
  • Earnings Per Share (EPS) - Basic & Diluted: ₹11.75

Half Year Ended 30 September 2026 (H1 FY27)

  • Revenue from Operations: ₹32,680
  • Total Income: ₹32,905
  • Profit Before Tax (PBT): ₹5,557
  • Profit After Tax (PAT): ₹4,127
  • Earnings Per Share (EPS) - Basic & Diluted: ₹33.55

Half Year Ended 30 September 2025 (H1 FY26)

  • Revenue from Operations: ₹23,276
  • Total Income: ₹24,165
  • Profit Before Tax (PBT): ₹3,530
  • Profit After Tax (PAT): ₹2,634
  • Earnings Per Share (EPS) - Basic & Diluted: ₹21.43

Year Ended 31 March 2026 (FY26)

  • Revenue from Operations: ₹49,580
  • Total Income: ₹52,406
  • Profit Before Tax (PBT): ₹9,646
  • Profit After Tax (PAT): ₹7,660
  • Earnings Per Share (EPS) - Basic & Diluted: ₹62.28

Consolidated Performance (₹ in Lakhs)

Quarter Ended 30 September 2026 (Q2 FY27)

  • Revenue from Operations: ₹68,532
  • Total Income: ₹69,874
  • Profit Before Tax (PBT): ₹6,553
  • Profit After Tax (PAT): ₹4,818
  • Earnings Per Share (EPS) - Basic & Diluted: ₹27.59
  • PAT attributable to owners of KDDL Ltd: ₹3,393

Quarter Ended 30 September 2025 (Q2 FY26)

  • Revenue from Operations: ₹51,672
  • Total Income: ₹53,102
  • Profit Before Tax (PBT): ₹4,697
  • Profit After Tax (PAT): ₹3,266
  • Earnings Per Share (EPS) - Basic & Diluted: ₹15.75
  • PAT attributable to owners of KDDL Ltd: ₹1,938

Half Year Ended 30 September 2026 (H1 FY27)

  • Revenue from Operations: ₹131,912
  • Total Income: ₹134,576
  • Profit Before Tax (PBT): ₹12,750
  • Profit After Tax (PAT): ₹9,293
  • Earnings Per Share (EPS) - Basic & Diluted: ₹51.45
  • PAT attributable to owners of KDDL Ltd: ₹6,329

Half Year Ended 30 September 2025 (H1 FY26)

  • Revenue from Operations: ₹98,172
  • Total Income: ₹100,790
  • Profit Before Tax (PBT): ₹9,089
  • Profit After Tax (PAT): ₹6,236
  • Earnings Per Share (EPS) - Basic & Diluted: ₹32.36
  • PAT attributable to owners of KDDL Ltd: ₹3,981

Year Ended 31 March 2026 (FY26)

  • Revenue from Operations: ₹215,343
  • Total Income: ₹220,777
  • Profit Before Tax (PBT): ₹19,566
  • Profit After Tax (PAT): ₹13,518
  • Earnings Per Share (EPS) - Basic & Diluted: ₹71.63
  • PAT attributable to owners of KDDL Ltd: ₹8,810

Key Balance Sheet Items (Standalone as of 30 Sep 2026)

  • Total Assets: ₹69,046 Lakhs (vs. ₹62,502 Lakhs on 31 Mar 2026)
  • Total Equity: ₹41,394 Lakhs (vs. ₹38,393 Lakhs on 31 Mar 2026)
  • Borrowings (Non-Current + Current): ₹13,265 Lakhs
  • Inventories: ₹9,743 Lakhs
  • Trade Receivables: ₹13,859 Lakhs
  • Cash & Cash Equivalents: ₹685 Lakhs

Key Balance Sheet Items (Consolidated as of 30 Sep 2026)

  • Total Assets: ₹304,133 Lakhs (vs. ₹275,481 Lakhs on 31 Mar 2026)
  • Total Equity: ₹198,180 Lakhs (vs. ₹191,786 Lakhs on 31 Mar 2026)
  • Borrowings (Non-Current + Current): ₹17,808 Lakhs
  • Inventories: ₹94,074 Lakhs
  • Trade Receivables: ₹16,224 Lakhs
  • Cash & Cash Equivalents: ₹18,895 Lakhs

Dates of Action

  • Board Meeting Date: 13th November 2026
  • Meeting Commencement: 15:30 hrs
  • Meeting Conclusion: 17:00 hrs
  • Recommended Director Appointment Effective: 1st January 2027
  • Period Ended for Financial Results: Quarter and Half Year ended 30th September 2026

Parties Involved

  • Statutory Auditor: Walker Chandiok & Co LLP (Reviewed financial results)
  • Recommended Appointee: Mr. Suman Jyoti Khaitan (DIN: 00023370)
  • Subsidiaries Mentioned: Ethos Limited, Kamla International Holdings AG, Estima AG, and others as per the list in Annexure 1 of the consolidated review report.
  • Joint Venture: Pasadena Retail Private Limited

Purpose / Rationale

The disclosure is a mandatory compliance requirement under SEBI LODR Regulations (Regulation 30). The board meeting was held to review and approve the company's financial performance for the second quarter and first half of the financial year 2026-27 and to consider changes to the board's composition to ensure robust governance.

Board Resolution Details

The Board of Directors, at its meeting held on 13th November 2026, considered and approved the following:

1. The Unaudited Financial Results (Standalone and Consolidated) of the Company for the quarter and half year ended 30th September 2026, along with the Limited Review Report issued by Walker Chandiok & Co LLP.

2. Recommended the appointment of Mr. Suman Jyoti Khaitan as a Non-Executive Independent Director of the Company, subject to the approval of shareholders.

Details of Recommended Director Appointment

  • Name: Mr. Suman Jyoti Khaitan
  • DIN: 00023370
  • Nature of Appointment: Non-Executive Independent Director
  • Term: 01 January 2027 for a term of five years.
  • Profile: Practicing advocate since 1985, Founder & CEO of law firms Suman Khaitan & Co and Khaitan & Partners. Holds a BA (Hons) and LLB. Serves as an independent director on the boards of DCM Shriram International Limited, Khaitan Chemicals and Fertilizers Limited, Maral Overseas Limited, OCCL Limited, and RSWM Limited.
  • Relationship: Confirmed that there is no relationship between Mr. Khaitan and any other Director(s) or KMP(s) of the Company.
  • Eligibility: Confirmation provided that he has not been debarred from holding the office of a Director by SEBI or any other authority.

Subsidiary Update: Kamla International Holdings AG (KIH)

During the quarter, subsidiary Kamla International Holdings AG, Switzerland, approved:

1. A reduction of its share capital by CHF 100,000 through cancellation of 1,000 equity shares (CHF 100 each) held by KDDL Ltd.

2. A distribution of CHF 1,300,000 to KDDL Ltd out of its capital contribution reserves.

Both amounts were credited to KDDL's loan account with KIH. Consequently, KDDL derecognised its investment of ₹1,623 lakhs in KIH and recognised a loan receivable of CHF 1,400,000, carried at ₹1,593 lakhs as of 30 Sep 2026. This resulted in a net loss of ₹30 lakhs (including forex differences) recognized in the P&L for the quarter and half year ended 30 Sep 2026. This transaction had no impact on the FY26 financials.

Segment-Wise Performance (Standalone - H1 FY27)

  • Precision and watch components: Revenue: ₹31,025 Lakhs; Segment Result (PBT before finance cost): ₹7,800 Lakhs
  • Others (Packaging): Revenue: ₹1,655 Lakhs; Segment Result: ₹2 Lakhs

Segment-Wise Performance (Consolidated - H1 FY27)

  • Precision and watch components: Revenue: ₹32,837 Lakhs; Segment Result (PBT before finance cost): ₹7,530 Lakhs
  • Watches, accessories and other luxury items and related services: Revenue: ₹97,408 Lakhs; Segment Result: ₹6,756 Lakhs
  • Others: Revenue: ₹1,654 Lakhs; Segment Result: (₹66) Lakhs

Financial Impact

All financial impacts are quantified within the detailed financial results provided. The transaction with subsidiary KIH had a quantified loss of ₹30 lakhs.

Capital Structure Impact

No immediate impact on KDDL Limited's paid-up equity share capital, which remains at ₹1,239 Lakhs (1.239 Crore) as of 30 Sep 2026. The recommended director appointment, if approved by shareholders, will change the board composition but not the capital structure.

Cash Flow Implications

Disclosed in the accompanying cash flow statements for both standalone and consolidated entities. Key highlights for H1 FY27 (Consolidated) include Net Cash from Operating Activities: ₹1,326 Lakhs, Net Cash from Investing Activities: ₹1,912 Lakhs, and Net Cash Used in Financing Activities: (₹5,198) Lakhs.

Forward-Looking Guidance

No explicit forward-looking guidance or management commentary was provided in this specific disclosure.