Financial Performance (Consolidated)

For the quarter ended June 30, 2026:

  • Total Revenue from Operations: ₹65.24 crore (comprising Sale of Products: ₹65.08 crore; Other Operating Income: ₹0.16 crore)
  • Other Income: ₹0.15 crore
  • Total Income: ₹65.25 crore
  • Total Expenses: ₹71.94 crore (breakdown: Cost of Materials Consumed: ₹43.59 crore; Purchase of Stock-in-Trade: ₹12.40 crore; Changes in Inventories: ₹(1.52) crore; Employee Benefits Expense: ₹6.11 crore; Finance Costs: ₹0.69 crore; Depreciation: ₹1.23 crore; Other Expenses: ₹9.45 crore)
  • Profit Before Tax: Loss of ₹6.69 crore
  • Tax Expense: Nil
  • Net Profit: Loss of ₹6.69 crore
  • Other Comprehensive Income: Nil
  • Total Comprehensive Income: Loss of ₹6.69 crore
  • Paid-up Equity Share Capital: ₹11.95 crore (face value ₹10 each)
  • Basic EPS: ₹(0.56)

Comparative Performance (Consolidated)

  • Q4 FY26 (March 31, 2026): Net Loss of ₹3.31 crore on Total Income of ₹80.77 crore
  • Q1 FY25 (June 30, 2025): Net Profit of ₹0.06 crore on Total Income of ₹61.72 crore
  • FY26 (March 31, 2026): Net Loss of ₹7.42 crore on Total Income of ₹253.52 crore

Subsidiary Performance

KML Tradelinks Private Limited (wholly-owned subsidiary) reported for Q1 FY27:

  • Total Assets: ₹59.01 lakhs as of June 30, 2026
  • Total Revenue: Nil
  • Net Loss: ₹0.15 lakhs
  • Comprehensive Loss: ₹0.15 lakhs

Financial Performance (Standalone)

For the quarter ended June 30, 2026:

  • Total Revenue from Operations: ₹65.23 crore
  • Other Income: ₹0.15 crore
  • Total Income: ₹65.25 crore
  • Total Expenses: ₹71.94 crore
  • Profit Before Tax: Loss of ₹6.69 crore
  • Net Profit: Loss of ₹6.69 crore
  • Total Comprehensive Income: Loss of ₹6.69 crore
  • Basic EPS: ₹(0.56)

Key Notes and Disclosures

1. The financial results were reviewed by the Audit Committee and approved by the Board on July 27, 2026.

2. Results prepared in accordance with Ind AS 34 and SEBI Listing Regulations.

3. The Government of India notified substantial provisions of the four Labour Codes on November 21, 2025. The Company has recognized a provision of ₹103.37 lakhs towards incremental liability for past periods based on actuarial valuation under Ind AS 19. The Company will re-evaluate the impact upon notification of rules and state-level regulations.

4. The Company operates in one segment: Manufacturing and Trading of Plastic Pipes, Fittings & Allied Products.

5. The Board approved a Scheme of Arrangement among Kisan Mouldings Limited, KML Tradelinks Private Limited, and Apollo Pipes Limited (Holding Company) on June 26, 2026. The Scheme is subject to approval of Stock Exchanges, NCLT, Shareholders, and Creditors.

6. Figures for Q4 FY26 represent balancing figures between audited FY26 and unaudited/reviewed nine-month figures ended December 31, 2025.

7. Results are available on BSE website (www.bseindia.com) and Company website (www.kisangroup.com).