Board Meeting Details
The Board of Directors meeting was held on August 14, 2026, commencing at 03:00 PM and concluding at 04:30 PM.
Key Decisions Approved
1. Financial Results Approval
The Board approved the Un-Audited Standalone and Consolidated Financial Results of the Company for the quarter ended June 30, 2026, along with the Limited Review Report.
2. Secretarial Auditor Changes
- Accepted and approved the resignation of Secretarial Auditor M/s. H M Kadeval & Associates with effect from August 14, 2026
- Approved the appointment of M/s. Kunal Sharma & Associates, Company Secretaries as Secretarial Auditor of the Company for a term of 5 consecutive years from 2026 to 2031, subject to approval of shareholders at the ensuing Annual General Meeting
3. Director Resignation
Accepted and approved the resignation of Independent Director Mr. Nishant Darak from the post of Non-Executive Additional Independent Director of the Company with effect from August 14, 2026
Standalone Financial Results (Quarter Ended June 30, 2026)
Income Statement (₹ in Lakhs)
- Revenue From Operations:
- Interest Income: 8.53
- Dividend Income: ~ (negligible)
- Net Gain on Fair Value Changes: 0.00
- Sale of Shares: 16.84
- Total Income From Operating Income: 25.37
- Other Income: 7.54
- Total Income: 32.91
Expenses (₹ in Lakhs)
- Net Loss on Fair Value Changes: ~ (negligible)
- Purchase of Stock in Trade: ~ (negligible)
- Changes in Inventories: 12.34
- Employees Benefits Expenses: 7.93
- Depreciation & Amortisation Expenses: 0.19
- Others Expenses: 6.29
- Total Expenses: 26.74
Profitability (₹ in Lakhs)
- Profit Before Exceptional Items: 6.17
- Exceptional Items: 0.00
- Profit Before Tax: 6.17
Tax Expenses (₹ in Lakhs)
- Current Tax: 1.62
- Deferred Tax: (0.03)
- Tax of Earlier Years: 0.00
- Total Tax Expenses: 1.59
Net Result (₹ in Lakhs)
- Profit For The Period From Operation: 4.58
- Other Comprehensive Income: 0.00
- Total Comprehensive Income For The Period: 4.58
Key Metrics
- Paid up Equity Share Capital (Face value ₹10): 315.84 lakhs
- Earnings Per Share (EPS):
- Basic: 0.15
- Diluted: 0.15
Consolidated Financial Results (Quarter Ended June 30, 2026)
Income Statement (₹ in Lakhs)
- Total Income: 32.91 (same as standalone)
- Total Expenses: 26.74 (same as standalone)
- Profit Before Exceptional Items: 6.17
Associate Impact
- Share of Profit/(Loss) of An Associate (Palco Metals Limited): (4.48)
Profitability (₹ in Lakhs)
- Profit Before Tax: 1.70
Tax Expenses (₹ in Lakhs)
- Current Tax: 1.62
- Deferred Tax: (0.03)
- Total Tax Expenses: 1.59
Net Result (₹ in Lakhs)
- Profit For The Period From Operation: 0.11
- Other Comprehensive Income: 0.00
- Total Comprehensive Income For The Period: 0.11
Key Metrics
- Paid up Equity Share Capital (Face value ₹10): 315.84 lakhs
- Earnings Per Share (EPS):
- Basic: 0.00
- Diluted: 0.00
Comparative Performance
Standalone Quarterly Comparison (₹ in Lakhs)
| Particulars | Jun 30, 2026 | Mar 31, 2026 | Jun 30, 2025 |
| Total Income | 32.91 | 12.51 | 8.53 |
| Total Expenses | 26.74 | 15.28 | 10.23 |
| Net Profit/(Loss) | 4.58 | (1.96) | (1.70) |
| EPS (Basic) | 0.15 | (0.06) | (0.05) |
Consolidated Quarterly Comparison (₹ in Lakhs)
| Particulars | Jun 30, 2026 | Mar 31, 2026 | Jun 30, 2025 |
| Net Profit/(Loss) | 0.11 | (8.36) | (5.88) |
| EPS (Basic) | 0.00 | (0.26) | (0.19) |
Auditor Review
Abhishek Kumar & Associates, Chartered Accountants (Firm Reg No.: 130052W) conducted limited review of both standalone and consolidated financial results and concluded that nothing has come to their attention that causes them to believe that the statements contain any material misstatement.
Additional Information
- The company is involved in NBFC activity only with one reportable segment
- EPS is not annualized for the quarters presented
- The company has received 5 complaints, all disposed of as of August 14, 2026
- Figures available on company website (www.kcsl.co.in) and stock exchange (www.bseindia.com)
- Financial results prepared in accordance with Ind AS 34 and SEBI Listing Regulations