Kemp & Company Limited submitted its unaudited financial results for the quarter ended June 30, 2026, to BSE Limited. The results were approved by the Board of Directors at a meeting held on August 4, 2026, from 4:30 PM to 5:00 PM. The submission was made pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Financial Performance (₹ in lakhs)

Income:

  • Revenue from Operations for Q1 FY27 was ₹129.15 lakh, compared to ₹74.63 lakh in Q1 FY26 and ₹83.36 lakh in Q4 FY26.
  • Other Income for Q1 FY27 was ₹136.88 lakh, a significant increase from ₹1.05 lakh in Q1 FY26 and ₹126.92 lakh in Q4 FY26.
  • Total Income for Q1 FY27 was ₹266.03 lakh.

Expenses:

  • Purchase of Stock-in-trade: ₹12.63 lakh (Q1 FY27)
  • Changes in Inventory of Stock-in-trade: (₹1.87) lakh (Q1 FY27)
  • Employee Benefits Expenses: ₹35.18 lakh (Q1 FY27)
  • Depreciation and Amortisation expense: ₹36.74 lakh (Q1 FY27)
  • Other expenses: ₹74.96 lakh (Q1 FY27)
  • Total Expenses: ₹157.63 lakh (Q1 FY27)

Profitability:

  • Profit before tax and before exceptional items: ₹108.39 lakh (Q1 FY27) vs. Loss of ₹32.55 lakh (Q1 FY26) and Loss of ₹110.45 lakh (Q4 FY26).
  • There were no Exceptional Items reported.
  • Total Tax Expense: ₹33.79 lakh (Q1 FY27), comprising Current tax of ₹2.30 lakh and Deferred tax of ₹31.49 lakh.
  • Profit for the period: ₹74.60 lakh (Q1 FY27) vs. Loss of ₹24.70 lakh (Q1 FY26) and Loss of ₹101.48 lakh (Q4 FY26).

Other Comprehensive Income:

  • Total Other Comprehensive Income, net of tax: ₹123.81 lakh (Q1 FY27)
  • Total Comprehensive Income for the period: ₹198.41 lakh (Q1 FY27)

Earnings Per Share (EPS):

  • Basic/Diluted EPS (not annualised) for Q1 FY27: ₹6.91 per share (face value ₹10).

Segment-Wise Performance (₹ in lakhs)

Segment Revenue (Revenue from Operations):

  • Trading Activity: ₹17.03 lakh (Q1 FY27)
  • Real Estate: ₹112.11 lakh (Q1 FY27)
  • Net sales/Income from Operations: ₹129.15 lakh (Q1 FY27)

Segment Profit Before Tax & Finance Cost:

  • Trading Activity: Loss of ₹0.62 lakh (Q1 FY27)
  • Real Estate: Profit of ₹17.16 lakh (Q1 FY27)
  • Total Segment Profit: ₹16.54 lakh (Q1 FY27)

Capital Employed:

  • Trading Activity: (₹2.20) lakh (Q1 FY27)
  • Real Estate: ₹4,583.62 lakh (Q1 FY27)
  • Other Unallocated: ₹12,126.60 lakh (Q1 FY27)
  • Total Capital Employed: ₹16,708.01 lakh (Q1 FY27)

Notes and Basis of Preparation

1. The financial results were reviewed by the Audit Committee and approved by the Board of Directors on August 4, 2026. The statutory auditors have performed a limited review.

2. The results are prepared in accordance with Ind AS as prescribed under the Companies Act, 2013.

3. Figures for the quarter ended March 31, 2026 (Q4 FY26), are balancing figures between the audited annual figures and the published year-to-date figures up to the third quarter of FY26.

4. Figures for previous periods have been regrouped/reclassified where necessary.

Auditor's Review Report

ML Bhuwania and Co LLP, Chartered Accountants (FRN: 101484W / W100197), issued a limited review report on the unaudited financial results. The review was conducted in accordance with SRE 2410. The auditor's report states that nothing has come to their attention that causes them to believe the statement contains any material misstatement or has not disclosed information as required by Regulation 33 of the SEBI LODR Regulations.

The report was signed by Partner Ashishkumar Bairagra (Membership No. 109931) and dated August 4, 2026.