KSH International Limited announced its unaudited financial results for the quarter ended June 30, 2026 (Q1 FY27), approved by the Board of Directors at a meeting held on August 10, 2026. The meeting commenced at 5:30 PM IST and concluded at 7:15 PM IST.

Financial Performance (Amounts in ₹ million except per share data)

Income Statement:

  • Revenue from operations: ₹11,642.35 million (Q1 FY27) vs ₹5,587.12 million (Q1 FY26)
  • Other income: ₹81.87 million (Q1 FY27) vs ₹38.92 million (Q1 FY26)
  • Total income: ₹11,724.22 million (Q1 FY27) vs ₹5,626.04 million (Q1 FY26)

Expenses:

  • Cost of materials consumed: ₹11,286.56 million
  • Changes in inventories: (₹807.02) million
  • Employee benefits expense: ₹142.83 million
  • Finance costs: ₹172.81 million
  • Depreciation and amortization: ₹83.84 million
  • Other expenses: ₹276.25 million
  • Total expenses: ₹11,155.27 million

Profitability:

  • Profit before exceptional items and tax: ₹568.95 million (Q1 FY27) vs ₹335.32 million (Q1 FY26)
  • Exceptional items: Nil for current quarter (₹0.22 million in Q4 FY26)
  • Profit before tax: ₹568.95 million
  • Total tax expense: ₹146.75 million (Current tax: ₹134.80 million, Deferred tax: ₹11.95 million)
  • Profit for the quarter: ₹422.20 million (Q1 FY27) vs ₹226.81 million (Q1 FY26)
  • Total comprehensive income: ₹422.57 million

Per Share Data:

  • Basic EPS: ₹6.23 (Q1 FY27) vs ₹3.99 (Q1 FY26)
  • Diluted EPS: ₹6.22 (Q1 FY27) vs ₹3.99 (Q1 FY26)
  • Paid-up equity share capital: ₹338.78 million (face value ₹5 each)

Significant Developments and Notes

1. IPO Completion: The company completed an Initial Public Offering in Q3 FY26 (December 2025) comprising 16,311,303 equity shares (face value ₹5 each at premium of ₹379 each), including fresh issue of 10,937,500 equity shares (₹4,200 million) and offer for sale of 5,373,803 equity shares (₹2,063.54 million). The shares were listed on BSE and NSE on December 23, 2025.

2. New Production Facility: Effective August 4, 2026, the company commenced production of copper rods for captive consumption and warehousing at its new in-house expansion facility (Unit No. 5) situated at Gat No. 11/3 and 11/9, Village Biradwadi, Chakan, Tal. Khed, Dist. Pune.

3. Labour Code Impact: The Government of India notified new Labour Codes effective from November 21, 2025. The company reassessed employee benefit obligations based on revised definition of wages, recognizing incremental past service cost of ₹16.38 million for year ended March 31, 2026 and ₹0.22 million for quarter ended March 31, 2026 under "Exceptional Items" for gratuity and compensated absences.

4. Goods Misappropriation Incident: During the quarter, goods with invoice value of ₹10.75 million (excluding GST) were misappropriated while in custody of external transporter during transit. The company lodged an FIR with authorities, partial material has been recovered, and an insurance claim has been filed. The incident is below materiality threshold per company policy.