Kokuyo Camlin Limited submitted its unaudited financial results for the second quarter and half year ended 30th September, 2026 to BSE Limited and National Stock Exchange of India Limited pursuant to Regulation 30 and 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

The Board of Directors approved these results in their meeting held on 4th November, 2026, which commenced at 3:05 p.m. and concluded at 4:22 p.m. The results were reviewed by the Audit Committee and subjected to a limited review by the statutory auditors BSR & Co. LLP, who expressed an unmodified conclusion.

Financial Performance (Quarter Ended 30 September 2026)

  • Total Revenue from Operations: ₹856.14 lakhs (comprising ₹185.02 lakhs from sale of products and ₹6.21 lakhs from other operating revenues)
  • Other Income: ₹25.43 lakhs
  • Total Income: ₹858.98 lakhs
  • Total Expenses: ₹820.24 lakhs (including cost of materials consumed ₹812.06 lakhs, employee benefits expense ₹280.17 lakhs, finance costs ₹31.18 lakhs, depreciation ₹512.95 lakhs, and other expenses ₹348.40 lakhs)
  • Profit Before Tax: ₹38.74 lakhs
  • Tax Expense: ₹13.01 lakhs (₹6.59 lakhs current tax and ₹6.42 lakhs deferred tax)
  • Profit After Tax: ₹25.67 lakhs
  • Earnings Per Share (Basic and Diluted): ₹0.26

Financial Performance (Half Year Ended 30 September 2026)

  • Total Revenue from Operations: ₹1,826.55 lakhs
  • Other Income: ₹54.71 lakhs
  • Total Income: ₹1,881.26 lakhs
  • Total Expenses: ₹1,748.46 lakhs
  • Profit Before Tax: ₹133.08 lakhs
  • Tax Expense: ₹34.43 lakhs (₹31.75 lakhs current tax and ₹2.68 lakhs deferred tax)
  • Profit After Tax: ₹98.65 lakhs
  • Earnings Per Share (Basic and Diluted): ₹0.99

Balance Sheet Highlights (as at 30 September 2026)

  • Property, Plant and Equipment: ₹126.31 lakhs
  • Right of Use Assets: ₹256.43 lakhs
  • Inventories: ₹166.48 lakhs
  • Trade Receivables: ₹581.56 lakhs
  • Cash and Cash Equivalents: ₹20.13 lakhs
  • Total Assets: ₹7,603 lakhs
  • Equity Share Capital: ₹100.30 lakhs
  • Other Equity: ₹3,184.16 lakhs
  • Total Equity: ₹3,284.73 lakhs

Cash Flow Statement (Half Year Ended 30 September 2026)

  • Net Cash from Operating Activities: ₹464.72 lakhs
  • Net Cash Used in Investing Activities: ₹(57.92) lakhs
  • Net Cash Used in Financing Activities: ₹(319.35) lakhs
  • Net Increase in Cash: ₹87.45 lakhs

Business and Segment Information

The company is engaged in manufacturing, trading and selling of stationery products including scholastic products, writing instruments, notebooks, marker pens, inks, fine-art colors and accessories, hobby colors, pencils and other stationery products. The management considers this as a single reportable segment - Consumer products - as per Ind AS 108. Export sales are not significant, and there are no reportable secondary segments. The company had no Subsidiary, Associate or Joint Venture companies as on 30 September 2026.

Foreign Exchange Impact

Foreign exchange gain/loss was included in other income and other expenses:

  • Quarter ended 30 September 2026: ₹13.86 lakhs in other expenses
  • Half year ended 30 September 2026: ₹2.46 lakhs in other expenses