Consolidated Financial Results (Rs. in Lakhs)

Quarterly Performance (Q2 FY2026):

  • Revenue from Operations: ₹670.86
  • Other Income: ₹3.00
  • Total Revenue: ₹673.86
  • Total Expenses: ₹660.12
  • Profit Before Tax: ₹13.74
  • Tax Expense: ₹1.45 (Current Tax: ₹0.00, Deferred Tax: ₹1.45)
  • Profit After Tax: ₹15.19
  • Basic EPS: ₹0.14

Half-Yearly Performance (H1 FY2026):

  • Revenue from Operations: ₹1,672.77
  • Other Income: ₹6.50
  • Total Revenue: ₹1,679.32
  • Total Expenses: ₹1,627.19
  • Profit Before Tax: ₹52.13
  • Tax Expense: ₹11.80 (Current Tax: ₹13.25, Deferred Tax: -₹1.45)
  • Profit After Tax: ₹40.33
  • Basic EPS: ₹0.37

Comparative Figures (H1 FY2025):

  • Revenue from Operations: ₹1,143.19
  • Profit After Tax: ₹12.09
  • Basic EPS: ₹0.11

Standalone Financial Results (Rs. in Lakhs)

Quarterly Performance (Q2 FY2026):

  • Revenue from Operations: ₹115.09
  • Other Income: ₹1.35
  • Total Revenue: ₹116.45
  • Total Expenses: ₹108.62
  • Profit Before Tax: ₹7.83
  • Tax Expense: ₹0.00
  • Profit After Tax: ₹7.83
  • Basic EPS: ₹0.07

Half-Yearly Performance (H1 FY2026):

  • Revenue from Operations: ₹136.00
  • Other Income: ₹10.41
  • Total Revenue: ₹146.41
  • Total Expenses: ₹137.83
  • Profit Before Tax: ₹8.58
  • Tax Expense: ₹0.00
  • Profit After Tax: ₹8.58
  • Basic EPS: ₹0.08

Comparative Figures (H1 FY2025):

  • Profit After Tax: ₹14.74
  • Basic EPS: ₹0.14

Key Financial Metrics

  • Paid-up Equity Share Capital: ₹1,075.94 lakhs (face value ₹10 each)
  • Consolidated Reserves (excluding Revaluation Reserve): ₹855.69 lakhs (Sep 2026) vs ₹815.38 lakhs (Mar 2026)
  • Standalone Reserves (excluding Revaluation Reserve): ₹497.98 lakhs (Sep 2026) vs ₹504.54 lakhs (Mar 2026)

Subsidiary Update

K.P. International Private Limited changed its method of charging depreciation on Property, Plant and Equipment from Written Down Value (WDV) to Straight-Line Method (SLM) effective April 1, 2026. This change reduced depreciation expense by ₹89.00 lakhs for the period ended September 30, 2026 (₹31.97 lakhs under SLM vs ₹120.79 lakhs under WDV), consequently increasing profit before tax by ₹89.00 lakhs before tax impact.

Balance Sheet Highlights (Consolidated)

  • Total Assets: ₹3,940.22 lakhs (Sep 2026) vs ₹3,779.20 lakhs (Mar 2026)
  • Property, Plant and Equipment: ₹1,404.04 lakhs
  • Goodwill: ₹913.62 lakhs
  • Inventories: ₹319.88 lakhs
  • Trade Receivables: ₹1,108.92 lakhs
  • Cash and Bank Balances: ₹19.33 lakhs
  • Total Equity: ₹1,931.62 lakhs
  • Borrowings: ₹930.70 lakhs (Non-current: ₹697.92 lakhs, Current: ₹232.78 lakhs)

Cash Flow Statement (Consolidated H1 FY2026)

  • Net Cash Outflow from Operating Activities: ₹-24.76 lakhs
  • Net Cash Outflow from Investing Activities: ₹-12.88 lakhs
  • Net Cash Inflow from Financing Activities: ₹3.14 lakhs
  • Net Decrease in Cash: ₹-34.50 lakhs
  • Cash and Cash Equivalents at period end: ₹19.33 lakhs

Auditor Review

N.S. Nanavati & Co., Chartered Accountants (FRN: 134235W), conducted limited reviews of both consolidated and standalone financial results. They issued unqualified reports stating nothing came to their attention suggesting material misstatement or non-compliance with SEBI LODR regulations.