Summary of Key Information:
Reporting Period (Quarter/Year): Quarter and Financial Year ended 31st March 2026
Nature of Filing / Announcement: Audited Financial Results under Regulation 33 of SEBI (LODR) Regulations, 2015
Audit Opinion:
Qualified Opinion by M/s N C Raj & Associates, Chartered Accountants
Key Financial Highlights [Rs. In Lacs]:
Standalone Results:
Quarter Ended 31-03-2026 (Audited):
- Revenue from Operations: 2,774
- Other Income: 14
- Total Income: 2,788
- Total Expenses: 2,777
- Profit before exceptional items and tax: 12
- Exceptional Items-Income: 9,599
- Prior Period (Expenses)/Income: (1)
- Profit before tax: 9,610
- Tax Expense: 845 (Income Tax for Prior Years: 547 + Deferred tax: 298)
- Profit for the period: 8,765
- EPS: Basic 23.63, Diluted 23.63
Year Ended 31-03-2026 (Audited):
- Revenue from Operations: 14,760
- Other Income: 1,127
- Total Income: 15,886.91
- Total Expenses: 16,557
- Profit before exceptional items and tax: (670)
- Exceptional Items-Income: 9,599
- Prior Period (Expenses)/Income: (16)
- Profit before tax: 8,913
- Tax Expense: 845 (Income Tax for Prior Years: 547 + Deferred tax: 298)
- Profit for the period: 8,068
- EPS: Basic 21.76, Diluted 21.76
Consolidated Results:
Quarter Ended 31-03-2026 (Audited):
- Revenue from Operations: 2,774
- Other Income: 14
- Total Income: 2,788
- Total Expenses: 2,778
- Profit before exceptional items and tax: 10
- Exceptional Items-Income: 9,599
- Prior Period (Expenses)/Income: (1)
- Profit before tax: 9,608
- Tax Expense: 845 (Income Tax for Prior Years: 547 + Deferred tax: 298)
- Profit for the period: 8,763
- EPS: Basic 23.63, Diluted 23.63
Year Ended 31-03-2026 (Audited):
- Revenue from Operations: 14,760
- Other Income: 1,127
- Total Income: 15,886.91
- Total Expenses: 16,557
- Profit before exceptional items and tax: (670)
- Exceptional Items-Income: 9,599
- Prior Period (Expenses)/Income: (16)
- Profit before tax: 8,913
- Tax Expense: 845 (Income Tax for Prior Years: 547 + Deferred tax: 298)
- Profit for the period: 8,068
- EPS: Basic 21.76, Diluted 21.76
Balance Sheet Position as at 31st March 2026 [Standalone, Rs. In Lacs]:
- Total Assets: 9,197
- Non-current Assets: 4,737 (Property, Plant and Equipment: 4,278 + Other Non Current Assets: 459)
- Current Assets: 4,459 (Inventories: 665 + Trade receivables: 3,208 + Cash and cash equivalents: 67 + Other Financial Assets: 8 + Other current assets: 511)
- Total Equity: (9,373) (Equity Share capital: 3,707 + Other Equity: (13,080))
- Non-current Liabilities: 10,559 (Borrowings: 10,297 + Provisions: 132 + Deferred Tax Liability: 130)
- Current Liabilities: 8,011 (Borrowings: 4,430 + Trade payables: 3,159 + Other financial liabilities: 273 + Other current liabilities: 124 + Provisions: 26)
Cash Flow Statement for Year Ended 31st March 2026 [Standalone, Rs. In Lacs]:
- Net Cash from operating activities: (6,549)
- Net Cash from investing activities: 20,037 (Sale of property, plant and equipment: 19,972)
- Net Cash from financing activities: (13,538)
- Net Decrease in Cash and Cash Equivalents: (49)
Segment-wise Performance:
The company is primarily engaged in the business of manufacturing, trading & marketing of food products which is a single segment as per Indian Accounting Standard (IND AS) 108.
Corporate Actions:
The Board of Directors did not recommend any Dividend for the Financial Year 2025-26.
Other Significant Information:
Asset Sale:
During the year, the company sold its Rice Plant situated at Murthal Sonipat, Haryana for a consideration of Rs. 190 Crores and an additional piece of Land for Rs. 8 Crores. Out of consideration of Rs. 173 crores for land and building, sale deed of Rs. 82.35 Crores registered till 31 March 2026 and another Sale deed of Rs. 80 Crores registered in May 2025. Balance land parcel of Rs. 10.65 Crores not yet registered.
One Time Settlement (OTS):
The company entered into OTS with the Lenders and has paid full amount of OTS during the year along with interest on delayed payment. Interest paid during the year includes Rs. 844.87 Lacs pertaining to period from 01-10-2024 to 31.03.2025 which was not provided for in previous year.
Prior Period Adjustments:
- Income tax Expenses for Prior year: Rs. 547 Lacs pertain to tax demand of previous years
- Prior period expense of Rs. 844.87 Lacs resulted in negative Finance cost for the current quarter
- Other expenses include bad debts written off: Rs. 111.21 Lacs, net off balances written back of Rs. 29.94 Lacs
Subsidiaries:
The consolidated results include:
1. Kohinoor Food USA Inc. (USA)
2. Sachdeva Brothers Private Limited (India)