Board Meeting Details

The Board of Directors meeting was held on 4th November, 2026, commencing at 3:05 p.m. and concluding at 4:22 p.m. The results were approved by the board and come with a Limited Review Report by statutory auditors BSR & Co. LLP who expressed an unmodified conclusion.

Financial Results (Quarter Ended 30 September 2026)

Revenue Performance

  • Total revenue from operations: ₹856.14 lakhs (compared to ₹792.73 lakhs in Q2 FY26)
  • Sale of products: ₹850.22 lakhs
  • Other operating revenues: ₹6.17 lakhs
  • Other income: ₹25.43 lakhs
  • Total income: ₹858.98 lakhs

Expenses Breakdown

  • Cost of materials consumed: ₹812.06 lakhs
  • Purchases of stock-in-trade: ₹380.66 lakhs
  • Changes in inventories: (₹54.22) lakhs
  • Employee benefits expense: ₹280.17 lakhs
  • Finance costs: ₹31.18 lakhs
  • Depreciation and amortization: ₹512.95 lakhs
  • Other expenses: ₹348.40 lakhs
  • Total expenses: ₹820.24 lakhs

Profitability Metrics

  • Profit before tax: ₹38.74 lakhs (compared to ₹98.34 lakhs in Q2 FY26)
  • Tax expenses:
  • Current tax: ₹65.90 lakhs
  • Deferred tax: ₹(7.77) lakhs
  • Profit after tax: ₹25.67 lakhs (compared to ₹73.01 lakhs in Q2 FY26)
  • Earnings per share (Basic and Diluted): ₹0.26

Financial Results (Half Year Ended 30 September 2026)

Revenue Performance

  • Total revenue from operations: ₹1,826.55 lakhs
  • Sale of products: ₹1,813.32 lakhs
  • Other operating revenues: ₹13.23 lakhs
  • Other income: ₹54.71 lakhs
  • Total income: ₹1,881.26 lakhs

Expenses Breakdown

  • Total expenses: ₹1,748.18 lakhs

Profitability Metrics

  • Profit before tax: ₹133.08 lakhs
  • Tax expenses: ₹34.44 lakhs
  • Profit after tax: ₹98.65 lakhs
  • Earnings per share (Basic and Diluted): ₹0.99

Balance Sheet Position (as at 30 September 2026)

Assets

  • Non-current assets: ₹7,603 lakhs
  • Property, plant and equipment: ₹1,263.19 lakhs
  • Right of use assets: ₹256.43 lakhs
  • Investment property: ₹0.27 lakhs
  • Intangible assets: ₹191.44 lakhs
  • Financial assets: ₹109.01 lakhs
  • Other financial assets: ₹21.60 lakhs
  • Income tax assets: ₹703.06 lakhs
  • Other non-current assets: ₹219.44 lakhs
  • Current assets: ₹22,521 lakhs
  • Inventories: ₹1,664.82 lakhs
  • Trade receivables: ₹5,815.60 lakhs
  • Cash and cash equivalents: ₹201.36 lakhs
  • Bank balances other than cash: ₹0.00 lakhs
  • Other current assets: ₹2,955.07 lakhs
  • Assets held for sale: ₹5.95 lakhs
  • Total assets: ₹30,120 lakhs

Liabilities and Equity

  • Equity share capital: ₹1,003.04 lakhs
  • Other equity: ₹31,841.69 lakhs
  • Total equity: ₹32,844.73 lakhs
  • Non-current liabilities: ₹1,251.41 lakhs
  • Current liabilities: ₹(595) lakhs
  • Total liabilities and equity: ₹33,501.14 lakhs

Cash Flow Statement (Half Year Ended 30 September 2026)

Operating Activities

  • Cash generated from operations: ₹5,002.23 lakhs
  • Income taxes paid: ₹(354.96) lakhs
  • Net cash from operating activities: ₹4,647.27 lakhs

Investing Activities

  • Purchase of property, plant and equipment: ₹(615.35) lakhs
  • Proceeds from sale of property, plant and equipment: ₹3.90 lakhs
  • Investments in bank deposits: ₹(9.37) lakhs
  • Proceeds from redemption of bank deposits: ₹6.88 lakhs
  • Interest received: ₹34.71 lakhs
  • Net cash used in investing activities: ₹(579.23) lakhs

Financing Activities

  • Repayment of short term borrowings: ₹(2,647.80) lakhs
  • Interest paid: ₹(41.05) lakhs
  • Repayment of principal towards lease liabilities: ₹(154.44) lakhs
  • Interest paid on lease liabilities: ₹(49.31) lakhs
  • Dividend paid: ₹(300.91) lakhs
  • Net cash used in financing activities: ₹(3,193.51) lakhs

Net Change in Cash

  • Net increase in cash and cash equivalents: ₹874.53 lakhs
  • Cash at beginning of period: ₹1,139.09 lakhs
  • Cash at end of period: ₹2,013.62 lakhs

Additional Information

  • The company operates in a single reportable segment - Consumer products (stationery manufacturing, trading and selling)
  • Products include scholastic products, writing instruments, notebooks, marker pens, inks, fine-art colors and accessories, hobby colors, pencils
  • No subsidiaries, associates or joint ventures as of 30 September 2026
  • Foreign exchange gain/loss included in other income and other expenses
  • Email for investor complaints: investorrelations@kokuyocamlin.com