Kemp & Company Limited submitted its audited financial results for the quarter and year ended 31st March, 2026 to BSE Limited in compliance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

The Board of Directors approved the results at a meeting held on 25th May, 2026 from 4:30 p.m. to 5:30 p.m. The submission includes:

  • Audited Financial Results for the quarter and year ended 31st March, 2026
  • Statutory Auditors Report on the Audited Financial Results

Financial Performance Highlights (Amounts in ₹ lakhs)

Income Statement:

  • Revenue from Operations: FY26: ₹299.75 (FY25: ₹291.04); Q4 FY26: ₹83.36 (Q4 FY25: ₹76.03)
  • Other Income: FY26: ₹137.03 (FY25: ₹26.58); Q4 FY26: ₹126.92 (Q4 FY25: ₹0.02)
  • Total Income: FY26: ₹436.79 (FY25: ₹317.62); Q4 FY26: ₹210.28 (Q4 FY25: ₹76.05)
  • Total Expenses: FY26: ₹652.29 (FY25: ₹441.82); Q4 FY26: ₹320.73 (Q4 FY25: ₹104.16)
  • Loss before tax: FY26: ₹(215.51) (FY25: ₹(124.20)); Q4 FY26: ₹(110.45) (Q4 FY25: ₹(28.12))
  • Net Loss: FY26: ₹(221.42) (FY25: ₹(110.00)); Q4 FY26: ₹(101.48) (Q4 FY25: ₹(37.14))
  • Other Comprehensive Income (net of tax): FY26: ₹3,777.12 (FY25: ₹(8,115.78)); Q4 FY26: ₹552.22 (Q4 FY25: ₹(8,988.61))
  • Total Comprehensive Income: FY26: ₹3,555.70 (FY25: ₹(8,225.78)); Q4 FY26: ₹450.74 (Q4 FY25: ₹(9,025.75))

Key Metrics:

  • EPS (Basic/Diluted): FY26: ₹(20.50) (FY25: ₹(10.18)); Q4 FY26: ₹(9.39) (Q4 FY25: ₹(3.44))
  • Paid-up equity share capital: ₹108.02 lakh (unchanged from previous periods)
  • Reserves (excluding revaluation reserve): ₹16,401.58 lakh as at 31st March, 2026 (31st March, 2025: ₹12,845.88 lakh)

Cash Flow Statement (FY26 vs FY25):

  • Net cash from operating activities: ₹(410.73) lakh (₹(169.50) lakh)
  • Net cash from investing activities: ₹416.63 lakh (₹177.36 lakh)
  • Net cash from financing activities: Not quantified (₹(1.35) lakh)
  • Net decrease in cash & cash equivalents: ₹5.90 lakh (₹6.51 lakh)
  • Closing cash balance: ₹28.22 lakh (₹22.31 lakh)

Balance Sheet Highlights (as at 31st March, 2026):

  • Total Assets: ₹17,060.12 lakh
  • Total Equity: ₹16,509.60 lakh
  • Non-Current Liabilities: ₹446.63 lakh
  • Current Liabilities: ₹103.89 lakh

Additional Information

  • The financial results were prepared in accordance with Ind AS as prescribed under Section 133 of the Companies Act, 2013
  • Cash flow statement prepared under indirect method as per Ind AS 7
  • Figures for previous periods have been regrouped/reclassified where necessary
  • The results were reviewed by the Audit Committee before Board approval