Board Meeting Outcomes

The Board of Directors meeting was held on Monday, July 13, 2026, commencing at 3:00 PM and concluding at 4:10 PM.

1. Financial Results Approval

The Board approved the unaudited Financial Results of the Company for the quarter ended June 30, 2026. The independent auditors, NSBP & Co. (Firm Registration No. 001075N), issued an unmodified opinion on the financial results through their review report dated July 13, 2026, signed by Partner Ram Niwas Jalan (Membership Number: 082389).

2. Revocation of Articles of Association Alteration Proposal

The Board decided to revoke the proposal for alteration of the Articles of Association relating to deletion of provisions concerning the Common Seal, which was previously approved in the board meeting dated May 14, 2026. After deliberation, the Board determined it would be appropriate to retain the existing provisions relating to the Common Seal in the Articles of Association based on present operational and administrative requirements.

Financial Results for Quarter Ended June 30, 2026 (₹ in Lakhs)

Segment-wise Performance

Segment Revenues:

  • Fertilizers: ₹11,164.32 (Q1 FY27) vs ₹18,660.88 (Q1 FY26)
  • Chemicals & Speciality Chemicals: ₹10,997.90 (Q1 FY27) vs ₹6,826.40 (Q1 FY26)
  • Unallocated (others): ₹0.05
  • Total Revenue: ₹22,162.22 (Q1 FY27) vs ₹23,449.92 (Q1 FY26)
  • Less: Inter Segment Revenue: ₹0

Segment Results:

  • Fertilizers Profit before tax and interest: ₹315.21
  • Chemicals & Speciality Chemicals Profit before tax and interest: ₹1,823.82
  • Total Segment Profit: ₹2,139.04
  • Less: Interest and other financial expenses: ₹820.16
  • Profit before tax (Continuing Operation): ₹1,318.88
  • Profit before tax (Discontinued Operation): ₹0.05

Segment Assets:

  • Total Assets: ₹74,300.38
  • Fertilizers: ₹68,342.48
  • Chemicals & Speciality Chemicals: ₹4,870.64
  • Unallocated (others): ₹1,087.26

Segment Liabilities:

  • Total Liabilities: ₹44,278.31
  • Fertilizers: ₹43,816.67
  • Chemicals & Speciality Chemicals: ₹446.93
  • Unallocated (others): ₹14.71

Capital Employed: ₹30,022.07

Comparative Figures

Previous Quarter (March 31, 2026):

  • Net Sales/Income: ₹19,352.71
  • Profit before tax (Continuing Operation): ₹830.71
  • Profit before tax (Discontinued Operation): ₹(416.16)

Year Ended March 31, 2026:

  • Net Sales/Income: ₹1,00,313.07
  • Profit before tax (Continuing Operation): ₹7,172.75
  • Profit before tax (Discontinued Operation): ₹(416.16)

Notes to Financial Results

1. The financial results were reviewed by the audit committee and approved by the Board of Directors on July 13, 2026.

2. Limited review under Regulation 33 of SEBI Listing Regulations was conducted by statutory auditors NSBP & Co.

3. Results prepared in accordance with Indian Accounting Standards (Ind AS) prescribed under Companies Act, 2013.

4. Figures for previous quarter represent balancing figures between audited annual figures and unaudited quarterly figures.

5. Corresponding period figures have been restated/re-grouped for comparability.

6. Other segment includes Corporate Investments, Income Tax and Deferred Tax.

7. The Company had no subsidiary/associate/joint venture companies as of June 30, 2026.

Additional Information

The intimation has been uploaded on the Company's website at http://www.kcfl.co.in and is available on stock exchange websites (www.bseindia.com and www.nseindia.com).