Nature of the Event

The board of directors of RKD Agri & Retail Limited held a meeting on August 11, 2026, and approved the unaudited financial results for the quarter ended June 30, 2026, in compliance with SEBI LODR Regulation 33. The meeting also addressed the scheduling of the Annual General Meeting (AGM) and compliance with Regulation 32 regarding fund utilization.

Key Quantitative Figures

Financial Results for Q1 FY2026-27 (Unaudited)

  • Revenue from operations: ₹7.22 lacs
  • Other income: ₹0.00 lacs
  • Total income: ₹7.22 lacs
  • Expenses: ₹0.01 lacs (primarily changes in inventories of ₹0.01 lacs; other expenses were ₹0.00 lacs)
  • Profit before tax: ₹7.21 lacs
  • Tax expense: ₹0.00 lacs (current tax ₹0.00, deferred tax ₹0.00)
  • Net profit for the period: ₹7.21 lacs
  • Earnings per share (basic): ₹0.01
  • Earnings per share (diluted): ₹0.00

Comparative Figures

  • Preceding quarter (Q4 FY2025-26, audited): Revenue ₹61.75 lacs, other income ₹0.01 lacs, total income ₹61.76 lacs, expenses ₹103.33 lacs, net loss ₹41.57 lacs, EPS basic ₹-0.07
  • Corresponding quarter previous year (Q1 FY2025-26, unaudited): Revenue ₹44.24 lacs, other income ₹0.00 lacs, total income ₹44.24 lacs, expenses ₹54.86 lacs, net loss ₹10.62 lacs, EPS basic ₹-0.02

Parties Involved

  • Stock exchange: BSE Ltd.
  • Audit committee: Reviewed and recommended the financial results
  • Auditors: MNT AND ASSOCIATES LLP (FRN: W100115), who performed limited review and issued a report

Financial and Operational Impact

  • The company reported a net profit of ₹7.21 lacs for the quarter, compared to a net loss of ₹41.57 lacs in the previous quarter and ₹10.62 lacs in the year-ago quarter.
  • No tax expense was incurred.
  • Funds raised from public issue on March 8, 2023: ₹5.42 crore, utilized ₹5.365 crore for working capital and loan repayment. No deviation or variation reported.
  • The difference of ₹5.50 lacs between amount raised and utilized is due to non-receipt of warrant allotment money of ₹4.125 lacs, with ₹1.375 lacs received and forfeited.

Capital Structure Impact

  • Not explicitly disclosed in this document.

Cash Flow Implications

  • Implied from fund utilization: outflow for loan repayment, but not quantified in cash flow terms.

Forward-Looking Guidance

  • No forward-looking statements or guidance provided.

Material Changes

  • Significant improvement from net loss of ₹41.57 lacs in Q4 FY2025-26 to net profit of ₹7.21 lacs in Q1 FY2026-27.
  • Revenue decreased compared to previous quarter (₹61.75 lacs in Q4 vs ₹7.22 lacs in Q1).
  • Expenses were minimal at ₹0.01 lacs in Q1, compared to ₹103.33 lacs in Q4.

Additional Details

  • The financial results are prepared in accordance with IND AS.
  • Figures for the quarter are balancing figures and may not be comparable due to being the first quarter based on available trial balance.
  • Limited review by auditors found no material misstatement.
  • AGM notice along with directors' report and annexures were approved by the board.