Board Meeting Details

The 04th meeting of the 2026-27 Board of Directors was held on Friday, November 13, 2026, from 3:30 PM to 5:30 PM. The Board considered, approved, and took on record:

  • Statement of Un-Audited Financial Results for Q2 and half year ended September 30, 2026
  • Auditor's Limited Review Report on Un-Audited Financial Results for Q2 ended September 30, 2026

Financial Results (Quarter Ended September 30, 2026)

  • Total Income: ₹577.32 lakh (₹386.86 lakh Revenue from Operations + ₹190.46 lakh Other Income)
  • Total Expenses: ₹575.75 lakh
  • Cost of Materials Consumed: ₹299.30 lakh
  • Changes in Inventories: ₹5.89 lakh
  • Employee Benefit Expenses: ₹79.18 lakh
  • Finance Costs: ₹10.00 lakh
  • Depreciation: ₹55.98 lakh
  • Other Expenses: ₹125.40 lakh
  • Profit Before Tax: ₹1.57 lakh
  • Tax Expense: ₹0.24 lakh (Deferred Tax)
  • Net Profit: ₹1.33 lakh
  • Earnings Per Share (Basic & Diluted): ₹0.001
  • Paid-up Equity Share Capital: ₹1,881.46 lakh (Face value ₹2 per share)

Comparative Financial Performance

Quarter Comparison (Unaudited):

  • Total Income: ₹577.32 lakh (Sep-26) vs ₹554.68 lakh (Jun-26) vs ₹1,272.45 lakh (Sep-25)
  • Net Profit: ₹1.33 lakh (Sep-26) vs ₹1.99 lakh (Jun-26) vs ₹69.31 lakh (Sep-25)

Half-Year Comparison (Unaudited):

  • Total Income: ₹1,132.00 lakh (Sep-26) vs ₹2,526.63 lakh (Sep-25)
  • Net Profit: ₹3.32 lakh (Sep-26) vs ₹74.79 lakh (Sep-25)

Full Year Reference (Audited):

  • Total Income: ₹4,833.67 lakh (Mar-26)
  • Net Profit: ₹79.39 lakh (Mar-26)

Balance Sheet Position (Standalone)

As at September 30, 2026 (Unaudited):

  • Total Assets: ₹5,138.27 lakh
  • Non-Current Assets: ₹3,653.30 lakh
  • Property, Plant & Equipment: ₹2,305.67 lakh
  • Investment Property: ₹31.21 lakh
  • Intangible Assets: ₹1,281.68 lakh
  • Financial Assets: ₹34.07 lakh
  • Current Assets: ₹1,484.97 lakh
  • Inventories: ₹225.73 lakh
  • Trade Receivables: ₹405.73 lakh
  • Cash & Bank: ₹169.54 lakh
  • Equity & Liabilities: ₹5,138.27 lakh
  • Equity: ₹3,747.55 lakh
  • Share Capital: ₹1,881.46 lakh
  • Other Equity: ₹1,866.09 lakh
  • Non-Current Liabilities: ₹182.89 lakh
  • Current Liabilities: ₹1,207.83 lakh

Cash Flow Statement (Half-Year Ended September 30, 2026)

  • Cash from Operating Activities: Negative ₹531.74 lakh
  • Cash from Investing Activities: Negative ₹80.49 lakh
  • Cash from Financing Activities: Negative ₹56.55 lakh
  • Net Change in Cash: Negative ₹493.33 lakh
  • Closing Cash Balance: ₹169.54 lakh

Auditor's Limited Review Report

B Chakravarti & Associates conducted a limited review of the financial results as required by Regulation 33 of SEBI LODR Regulations. The review was performed in accordance with SRE 2410 and provided moderate assurance. The auditors reported that nothing came to their attention causing them to believe that the statement contains any material misstatement or fails to disclose required information.

Additional Information

  • The financial results were prepared in accordance with Indian Accounting Standard 34 (Interim Financial Reporting)
  • The company operates a single reporting segment: reprocessed plastic compounds
  • No subsidiary, associate, or joint venture entities exist as of September 30, 2026
  • Results will be published in newspapers as per Regulation 47 and uploaded on company website (www.kkalpanagroup.com)
  • Figures for previous periods have been regrouped/reclassified where necessary