Key Decisions and Approvals

1. Approval of Financial Results: The Board approved the unaudited standalone and consolidated financial results for the quarter ended June 30, 2026, pursuant to Regulation 33 of SEBI LODR. The meeting commenced at 2:00 PM and concluded at 6:00 PM.

2. KMP Authorization for Materiality Determination: Pursuant to Regulation 30(5) of SEBI Listing Regulations, the following Key Managerial Personnel were authorized to determine materiality of events and make disclosures to stock exchanges effective from August 13, 2026:

  • Mr. Krishnaprasad Sunder Rao - Whole-time Director
  • Mr. Mithlesh Jaiswal - Executive Director and Chief Financial Officer
  • Ms. Ekta Rathod - Company Secretary & Compliance Officer

Auditor's Limited Review Report

Jignesh Savla and Associates, Chartered Accountants (Firm Regn. No.: 127654W), issued limited review reports on both standalone and consolidated financial results.

Standalone Report Key Points:

  • Review conducted under Standard on Review Engagement (SRE) 2410
  • Note No. 6 highlights that the company has accumulated losses and its net worth stands fully eroded due to past year losses
  • Financial results prepared on a going concern basis based on future business prospects and cost reduction measures
  • Recent efforts to increase equity base through preferential allotment of equity/warrants noted as supporting business growth
  • Opinion not modified regarding the going concern matter

Consolidated Report Key Points:

  • Includes results of: Kridhan Infra Solutions Private Limited (Wholly Owned Subsidiary) and Kridhan Mediatech Private Limited (Subsidiary)
  • Excludes results of: Readymade Steel Singapore Pte. Limited (Subsidiary Company) and Vijay Nirman Company Private Limited (Associate Company)
  • Same going concern emphasis as standalone report regarding accumulated losses and eroded net worth

Financial Highlights (Standalone - Rs. in Lakhs)

Quarter Ended June 30, 2026 (Unaudited):

  • Revenue from Operations: ₹81.72
  • Total Income: ₹134.11
  • Employee Benefits Expense: ₹13.49
  • Finance Costs: ₹4.91
  • Depreciation and Amortization Expense: ₹22.11
  • Other Expenditure: ₹37.94
  • Profit/(Loss) before exceptional items and tax: ₹11.93
  • Exceptional items (Gain)/Loss: ₹(0.50)
  • Profit before tax: ₹11.43
  • Total Tax Expenses: ₹0.00
  • Profit/(Loss) for the period: ₹11.93
  • Total Comprehensive Income after Tax: ₹11.93
  • Paid-up Equity Share Capital: ₹2,231.58 (Face Value: ₹2 per share)
  • Basic & Diluted Earnings Per Share: ₹0.01

Comparative Figures:

  • Quarter Ended March 31, 2026 (Audited): Revenue ₹43.64, Profit ₹96.61
  • Quarter Ended June 30, 2025 (Unaudited): Revenue ₹154.25, Profit ₹123.06

Additional Information

  • The information has been made available on the company's website at www.kridhan.com
  • Previous periods' figures have been rearranged/regrouped wherever considered necessary to conform to current period presentation