Kabsons Industries Ltd

Dematerialisation processing and listing status

• Dematerialisation requests processed; securities confirmed to depositories (accepted/rejected).
• Securities dematerialised listed on the stock exchange where the original issues are listed.
• Physical certificates dematerialised mutilated and cancelled; depository name substituted as registered owner within 30 days.

Board approval

• Board approved audited financial results for Q4 and year ended 31 March 2026.

Auditor report

• Statutory auditors issued an unmodified opinion on the annual audited financial results.
• Auditors stated the results present a true and fair view under applicable Indian Accounting Standards.

Financial statements covered

• Approval covered the audited annual financial results for the quarter and year ended 31 March 2026.

Financial Performance 📊

• Board approved unaudited standalone financial results for Q3 and nine months ended December 31, 2025.
• Total income for nine months ended December 31, 2025, was Rs. 3,725.53 lakhs; profit before tax Rs. 141.11 lakhs.
• Profit after tax for nine months ended December 31, 2025, was Rs. 141.11 lakhs.
• Earnings per share (basic and diluted) for nine months ended December 31, 2025, was Rs. 0.81.
• No exceptional items reported for the quarter and nine months ended December 31, 2025.

Audit and Compliance ⚠️

• Statutory auditors conducted a limited review and reported no material misstatements or qualifications.

Operations and Segment Information

• Company operates in a single reportable segment: LPG trading and temporary leasing of bottling plants.
• Deferred tax not recognized due to uncertainty of taxable profits in the near future.

Financial Performance 📊

• Q3 revenue from operations was ₹1,101.05 lakh, up 3.9% QoQ from ₹1,058.91 lakh.
• Nine months revenue from operations rose 6.4% YoY to ₹3,174.22 lakh from ₹2,983.09 lakh.
• Q3 total income was ₹1,122.45 lakh, slightly up from ₹1,068.15 lakh in Q2.
• Nine months total income increased 21.2% YoY to ₹3,725.53 lakh from ₹3,073.79 lakh.
• Q3 profit before tax was ₹59.02 lakh, a turnaround from Q2 loss of ₹2.77 lakh.
• Q3 profit after tax was ₹59.12 lakh, compared to Q2 loss of ₹0.77 lakh; EPS was ₹0.34 basic and diluted.

Expenses & Costs

• Purchase of stock in trade was ₹895.95 lakh in Q3, stable QoQ.
• Employee benefit expenses rose to ₹48.04 lakh in Q3 from ₹42.43 lakh in Q2 due to new labor code.
• Depreciation increased to ₹35.84 lakh in Q3 from ₹29.81 lakh in Q2.
• Finance costs remained stable at ₹1.35 lakh in Q3.
• Other expenses were ₹70.10 lakh in Q3, marginally up QoQ.

Operations & Compliance

• No exceptional items in Q3; prior year included ₹82.39 lakh exceptional gain.
• Deferred tax not recognized due to expected near-term losses.
• Limited review by auditors issued with no material misstatements noted.

Business Model

• Company operates in LPG trading and temporary leasing of bottling plants only.

🗓️ Meeting Details

• Board meeting scheduled for 10th February 2026 at registered office in Hyderabad, Telangana.

📊 Financial Results

• Board to consider unaudited financial results for Q3 ended 31st December 2025.