Khaitan (India) Ltd

Regulation 74(5) submission

• Certificate from Registrar and Share Transfer Agent enclosed under Regulation 74(5).

Financial Performance

• Board approved unaudited standalone and consolidated financial results for Q3 and nine months ended 31 Dec 2025.
• Standalone profit after tax for nine months ended 31 Dec 2025: Rs. 313.97 lakhs; consolidated: Rs. 312.84 lakhs.
• Earnings per share (basic and diluted) for nine months: standalone Rs. 6.61; consolidated Rs. 6.59.
• Total standalone and consolidated income for nine months: Rs. 7,645.46 lakhs.
• Segment results: Electrical Goods profitable; Sugar segment incurred losses; Agriculture marginally profitable.

Audit and Compliance ️

• Statutory auditors issued limited review reports with modified opinion due to sugar mill classification issue.
• Audit qualification relates to non-classification of sugar mill as discontinued operation; management exploring options to resume operations.
• Auditor emphasized reconciliation of trade receivables, payables, loans, advances, claims, and fixed deposits.
• Quarter figures are balancing figures between nine months and half-year results.

Operational and Asset Status

• Sugar mill production suspended long-term; sugar division treated as continuing operation, not discontinued.
• Management states no impairment provision needed for sugar division’s property, plant, and equipment.

Governance and Corporate Actions

• No changes in directors, auditors, or key management personnel.
• No dividend declaration, capital raising, buybacks, or major investments/disposals disclosed.

🗓️ Meeting Details

• Board meeting scheduled for 29 January 2026 at 3:30 PM at the company's Registered Office.

📊 Financial Results

• Approval of unaudited financial results for the quarter and nine months ended 31 December 2025.