Kinetic Trust Limited has submitted its Integrated Filing (Financial) for the quarter ended June 30, 2026 (Q1 FY27) to BSE Limited. The submission is made pursuant to SEBI Circular No. SEBI/HO/CFD/CFD-PoD-2/CIR/P/2024/185 dated December 31, 2024, and corresponding BSE and NSE circulars.

The company's statutory auditors, M/s Sunita Agrawal & Co., Chartered Accountants, have issued a Limited Review Report with an unmodified opinion on the financial results for the quarter.

Financial Performance (Standalone Unaudited)

For the Quarter Ended June 30, 2026 (Q1 FY27):

  • Revenue from Operations: ₹19.67 lakh
  • Other Income: ₹0.00 lakh
  • Total Revenue: ₹19.67 lakh
  • Total Expenses: ₹14.32 lakh
  • Employee Benefit Expense: ₹4.13 lakh
  • Finance Costs: ₹0.00 lakh
  • Depreciation and amortisation: ₹0.81 lakh
  • Other Expenses: ₹9.38 lakh
  • Profit Before Tax: ₹5.35 lakh
  • Tax Expense: ₹1.22 lakh (Current Tax: ₹1.22 lakh, Deferred Tax: ₹0.00 lakh)
  • Profit for the Period: ₹4.13 lakh
  • Earnings Per Share (Basic & Diluted): ₹0.12

Comparative Performance:

  • Q1 FY26 (June 30, 2025): Net Profit of ₹6.09 lakh (EPS: ₹0.18)
  • Q4 FY26 (March 31, 2026): Net Loss of ₹1.32 lakh (EPS: -₹0.04)
  • Full Year FY26 (March 31, 2026): Net Profit of ₹14.76 lakh (EPS: ₹0.44)

Financial Position (Balance Sheet)

As of June 30, 2026:

  • Total Assets: ₹3,143.67 lakh (Previous: ₹3,670.94 lakh as of March 31, 2026)
  • Financial Assets: ₹3,094.64 lakh
  • Cash & Cash Equivalents: ₹94.22 lakh (Previous: ₹68.11 lakh)
  • Trade Receivables: ₹8.83 lakh (Previous: ₹0.00 lakh)
  • Loans: ₹2,911.59 lakh (Previous: ₹3,474.43 lakh)
  • Investments: ₹80.00 lakh (Previous: ₹80.00 lakh)
  • Non-Financial Assets: ₹49.03 lakh
  • Property, Plant & Equipment: ₹24.30 lakh (Previous: ₹24.30 lakh)
  • Other Intangible Assets: ₹24.73 lakh (Previous: ₹24.10 lakh)
  • Other Non-Financial Assets: ₹0.00 lakh (Previous: ₹0.00 lakh)

Liabilities and Equity:

  • Total Liabilities and Equity: ₹3,143.67 lakh
  • Financial Liabilities: ₹2,354.52 lakh
  • Trade Payables: ₹12.70 lakh (Previous: ₹12.70 lakh)
  • Other Payables: ₹3.69 lakh (Previous: ₹14.87 lakh)
  • Borrowings: ₹2,338.13 lakh (Previous: ₹2,859.58 lakh)
  • Non-Financial Liabilities: ₹367.57 lakh
  • Current Tax Liabilities: ₹7.38 lakh (Previous: ₹6.16 lakh)
  • Provisions: ₹13.69 lakh (Previous: ₹13.69 lakh)
  • Deferred Tax Liabilities: ₹0.39 lakh (Previous: ₹0.39 lakh)
  • Other Non-Financial Liabilities: ₹346.50 lakh (Previous: ₹346.50 lakh)
  • Equity: ₹421.58 lakh
  • Equity Share Capital: ₹336.00 lakh (unchanged)
  • Other Equity: ₹85.58 lakh
  • Revaluation Reserve: ₹1.29 lakh (unchanged)
  • Statutory Reserve: ₹13.89 lakh (unchanged)
  • Retained Earnings: ₹69.99 lakh (Previous: ₹65.86 lakh)

Cash Flow Statement

For the Quarter Ended June 30, 2026:

  • Cash Generated from Operations: ₹15.28 lakh
  • Net Cash Inflow from Operating Activities: ₹15.28 lakh
  • Net Cash Used in Investing Activities: ₹0.00 lakh
  • Net Cash from Financing Activities: ₹0.00 lakh

Other Disclosures

  • The financial results were reviewed by the Audit Committee and approved by the Board of Directors.
  • The statement is prepared as per Regulation 33 of the SEBI (LODR) Regulations, 2015.
  • The results are prepared in accordance with Ind AS.
  • The company reported no exceptional items, discontinuing operations, or other comprehensive income for the period.
  • Sections on deviation in issue proceeds, outstanding defaults, related party transactions, and audit qualifications are marked as 'Not applicable'.