Board Meeting Details

The meeting was held on November 12, 2026, at the Registered Office of the Company from 2:30 PM to 4:00 PM.

Financial Results Approval

The Board approved:

1. Unaudited Standalone Financial Results for the quarter ended September 30, 2026

2. Limited Review Report issued by statutory auditors M/s. Gauri Goyal & Associates, Chartered Accountants (FRN: 036120N)

Financial Performance Highlights (Amount in lakhs)

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹24.00
  • Other Income: ₹0.18
  • Total Income: ₹24.18
  • Total Expenses: ₹24.50
  • Employee Benefits Expense: ₹8.64
  • Finance Cost: ₹10.93
  • Depreciation and Amortization Expense: ₹0.00
  • Other Expenses: ₹4.93
  • Loss Before Tax: ₹(0.32)
  • Tax Expense: ₹0.00
  • Net Loss for the Quarter: ₹(0.32)
  • Earnings Per Share (Basic and Diluted): ₹0.00
  • Paid-up Equity Share Capital: ₹530.46 (53,04,600 equity shares of ₹10 each)

Comparative Figures (Quarter Ended):

  • September 30, 2025: Net Loss of ₹(10.29) lakh
  • June 30, 2026: Net Loss of ₹(14.23) lakh

Half Year Ended September 30, 2026:

  • Total Income: ₹48.18 lakh
  • Total Expenses: ₹62.73 lakh
  • Net Loss: ₹(14.55) lakh

Balance Sheet Position (as at September 30, 2026, Amount in hundreds)

Assets:

  • Total Assets: ₹775,193.88
  • Non-Current Assets: ₹201,318.45 (Property, Plant and Equipment: ₹192,971.38; Other Non-Current Assets: ₹8,347.07)
  • Current Assets: ₹573,875.43 (Inventories: ₹78,305.70; Trade Receivables: ₹269,579.03; Cash and Cash Equivalents: ₹32,147.26; Loans: ₹137,197.54; Other Current Assets: ₹56,645.90)

Equity and Liabilities:

  • Total Equity: ₹(119,557.47) (Equity Share Capital: ₹530,460.00; Other Equity: ₹(650,017.47))
  • Non-Current Liabilities: ₹864,053.79 (Long-Term Borrowings: ₹586,626.79; Other Financial Liabilities: ₹255,515.00; Deferred Tax Liabilities: ₹21,912.00)
  • Current Liabilities: ₹30,697.56

Cash Flow Statement (Half Year Ended September 30, 2026, Amount in hundreds)

  • Net Cash from Operating Activities: ₹66,109.45
  • Net Cash Used in Investing Activities: ₹(652.38)
  • Net Cash Used in Financing Activities: ₹(127,791.32)
  • Net Decrease in Cash and Equivalents: ₹(62,334.25)
  • Cash and Equivalents at End: ₹32,147.26

Auditor's Review

M/s. Gauri Goyal & Associates issued an unqualified limited review report dated November 12, 2026, stating that nothing has come to their attention that causes them to believe the financial results contain any material misstatement. The review was conducted in accordance with SRE 2410.

Additional Information

The financial results are prepared in accordance with Indian Accounting Standards (Ind AS) and Companies Act, 2013. The company operates in a single business segment of Milk Products. Previous period figures have been regrouped and reclassified where necessary.

Publication

The results along with the limited review report will be uploaded on the company website www.kmggroup.com and published in newspapers as per Regulation 47 of LODR.