The financial results were reviewed by M/s AKGVG & Associates, Chartered Accountants, the Statutory Auditors of the Company, who issued limited review reports. The disclosure along with enclosures is available on the company website at www.kisangroup.com.

Financial Performance (Consolidated)

Quarter Ended September 30, 2026:

  • Revenue from operations: ₹6,477.23 lakhs
  • Other Income: ₹7.37 lakhs
  • Total Income: ₹6,484.60 lakhs
  • Total Expenses: ₹6,859.40 lakhs
  • Profit before tax: (₹374.80) lakhs loss
  • Tax expense: (₹3.61) lakhs (deferred tax credit)
  • Profit for the period: (₹371.19) lakhs loss
  • Other Comprehensive Income: (₹14.34) lakhs loss
  • Total Comprehensive Income: (₹385.53) lakhs loss
  • Basic and Diluted EPS: (₹0.31) per share

Half Year Ended September 30, 2026:

  • Revenue from operations: ₹13,000.57 lakhs
  • Other Income: ₹8.88 lakhs
  • Total Income: ₹13,009.45 lakhs
  • Total Expenses: ₹14,053.19 lakhs
  • Profit before tax: (₹1,043.74) lakhs loss
  • Tax expense: (₹3.61) lakhs (deferred tax credit)
  • Profit for the period: (₹1,040.13) lakhs loss
  • Other Comprehensive Income: (₹14.34) lakhs loss
  • Total Comprehensive Income: (₹1,054.47) lakhs loss
  • Basic and Diluted EPS: (₹0.87) per share

Balance Sheet Position (Consolidated as at September 30, 2026)

  • Total Assets: ₹31,681.15 lakhs
  • Non-current assets: ₹19,470.25 lakhs (including Property, plant and equipment: ₹14,985.27 lakhs)
  • Current assets: ₹12,210.91 lakhs (including Inventories: ₹6,489.08 lakhs)
  • Total Equity: ₹18,320.87 lakhs
  • Non-current liabilities: ₹433.42 lakhs
  • Current liabilities: ₹12,926.86 lakhs (including Borrowings: ₹3,292.90 lakhs)

Cash Flow Statement (Consolidated for H1 FY27)

  • Net cash from operating activities: ₹882.32 lakhs
  • Net cash used in investing activities: (₹1,075.43) lakhs
  • Net cash from financing activities: ₹6.37 lakhs
  • Net decrease in cash and cash equivalents: (₹186.74) lakhs
  • Cash and cash equivalents at end: ₹6.15 lakhs

Key Notes to Financial Results

1. The financial results include the subsidiary KML Tradelinks Private Limited, which reported total assets of ₹59.01 lakhs and net loss of ₹0.12 lakhs for Q2 and ₹0.27 lakhs for H1.

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

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

4. The Registered Office of Kisan Mouldings Limited was approved to be relocated to the National Capital Territory of Delhi by the Office of Regional Director (WR-1), Ministry of Corporate Affairs, Mumbai vide order dated October 15, 2026.

5. The Registered Office of KML Tradelinks Private Limited was also approved to be relocated to the National Capital Territory of Delhi by the same authority vide order dated September 22, 2026.

6. The financial results are accessible on the BSE website (www.bseindia.com) and the Company's website (www.kisangroup.com).