Financial Results Summary

Standalone Performance (₹ in Lakhs)

Quarter Ended September 30, 2026:

  • Revenue from Operations: 2,732.86
  • Other Income: 236.32
  • Total Income: 2,969.18
  • Total Expenses: 2,642.15
  • Profit Before Tax: 327.03
  • Tax Expense: 66.00 (Current Tax: 62.46, Deferred Tax: 3.54)
  • Net Profit: 261.03
  • Basic EPS: ₹1.07

Quarter Ended September 30, 2025 (Comparison):

  • Revenue from Operations: 4,313.32
  • Net Profit: 438.46
  • Basic EPS: ₹1.79

Half Year Ended September 30, 2026:

  • Revenue from Operations: 5,777.72
  • Net Profit: 487.31
  • Basic EPS: ₹1.99

Key Financial Ratios & Items:

  • Finance Costs: Q2 FY27: 200.44; H1 FY27: 387.04
  • Depreciation: Q2 FY27: 26.30; H1 FY27: 56.58
  • No exceptional items reported in any period
  • No profit/loss from discontinued operations

Consolidated Performance (₹ in Lakhs)

Quarter Ended September 30, 2026:

  • Revenue from Operations: 2,732.86
  • Other Income: 222.25
  • Total Income: 2,955.11
  • Profit Before Tax: 311.97
  • Net Profit: 249.48
  • Profit attributable to owners: 254.31
  • Basic EPS: ₹1.02

Half Year Ended September 30, 2026:

  • Net Profit: 465.06
  • Profit attributable to owners: 474.38
  • Basic EPS: ₹1.90

Business Operations & Prospects Update

The Board of Directors reviewed business operations and prospects. The Chairman and Managing Director briefed on developments concerning a proposed integrated aquaculture technology park:

  • To be established on the Company's own land (no additional land allocation required)
  • Detailed Project Report (DPR) prepared and technically ready for implementation
  • Recent discussions with State Government authorities were positive
  • Memorandum of Understanding (MoU) with State Government expected to be signed shortly
  • Project involves transition from conventional earthen pond-based aquaculture to modern tank-based Recirculating Aquaculture System (RAS) technology
  • RAS technology expected to significantly reduce land and water requirements while enabling 4-5 times higher productivity and 4-6 production cycles annually (vs. 2 in conventional farming)
  • Company in discussions with overseas technology providers to obtain necessary technology adapted to Indian conditions
  • Project will include nursery facility to ensure regular supply of quality seed
  • Post-governmental approvals, focus will be on developing RAS facilities, nursery, hatchery, feed mill, marine biorefinery, processing plant, and infrastructure components with international partners
  • Each tank will function as an independent park unit for use by entrepreneurs and investors
  • Technical expertise may be offered as project development and management consultancy (already received overseas enquiries)
  • Project will commence with commercial-scale demonstration phase subject to governmental approvals
  • Remaining area will be expanded through strategic partnerships upon successful implementation

Asset and Liability Position (Standalone as of September 30, 2026)

  • Total Assets: ₹19,109.46 Lakhs (vs. ₹17,967.90 Lakhs as of March 31, 2026)
  • Total Equity: ₹9,230.88 Lakhs
  • Borrowings: Current: ₹5,479.11 Lakhs; Non-current: ₹2,760.37 Lakhs
  • Cash & Cash Equivalents: ₹49.59 Lakhs (significant decrease from ₹1,335.47 Lakhs as of March 31, 2026)

Subsidiary Information

Consolidated results include:

  • Kings Maritech Eco Park Limited
  • Kings SISTA 360 Private Limited

Subsidiaries contributed total revenue of ₹0.00 lakhs and total net loss after tax of ₹11.55 lakhs for the quarter ended September 30, 2026.

Segment Information

Primary segments: Infrastructure and Aquaculture (Export Facilities)

  • All revenue derived from Aquaculture segment
  • Geographical revenue: India (₹2,263.87 Lakhs), Outside India (₹468.99 Lakhs) for Q2 FY27

Auditor's Review

Elias George & Co. issued limited review reports on both standalone and consolidated financial results, stating nothing came to their attention causing belief that the statements contain material misstatements or fail to disclose required information under Regulation 33 of SEBI LODR Regulations.

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