Kkalpana Industries (India) Ltd

Financial results and audit

• Board approved unaudited standalone results for the quarter ended 30 June 2026.
• Limited Review Report on the quarter's results submitted by the auditor.
• Results will be published in newspapers and uploaded on the company website.
• Company operates as a single segment per Ind AS 108.
• Interim results prepared under Ind AS 34.

Meeting Details

• Board meeting scheduled for 25 May 2026 at 3:45 P.M. via video conferencing.

Key Agenda Items

• Consider and approve audited financial results for quarter and year ended 31 March 2026.
• Consider recommendation of dividend for financial year ended 31 March 2026.
• Consider date, time, mode, and venue of the ensuing Annual General Meeting.

Other Notes

• Trading window closed from 1 April 2026 to 27 May 2026, both days inclusive.

Financial Performance 📊

• Q3 FY26 revenue from operations: Rs 7,065.08 lakh, up from Rs 5,630.3 lakh in Q3 FY25.
• Nine months FY26 revenue: Rs 27,650.7 lakh vs Rs 30,670.1 lakh in nine months FY25.
• Q3 FY26 total income: Rs 7,114.86 lakh, up from Rs 6,066.7 lakh in Q3 FY25.
• Nine months FY26 total income: Rs 36,414.9 lakh vs Rs 41,078.5 lakh in nine months FY25.
• Q3 FY26 profit before tax: Rs 72 lakh, down from Rs 1,228 lakh in Q3 FY25.
• Nine months FY26 profit before tax: Rs 30.18 lakh vs Rs 58.34 lakh in nine months FY25.
• Q3 FY26 profit after tax: Rs 148 lakh, up from Rs 142 lakh in Q3 FY25.
• Nine months FY26 profit after tax: Rs 76.27 lakh vs Rs 34.75 lakh in nine months FY25.
• Basic and diluted EPS for Q3 FY26: Rs 0.00; nine months FY26: Rs 0.08 basic and diluted.
• Q3 FY26 total expenses: Rs 1,097.65 lakh vs Rs 1,054.39 lakh in Q3 FY25.
• Nine months FY26 total expenses: Rs 36,113.1 lakh vs Rs 40,495.2 lakh in nine months FY25.

Corporate Actions & Approvals 📍

• Board approved seeking shareholder approval via postal ballot for related party transaction FY27.
• Company proposed name change to "Kkalpana Industries India Limited," subject to approvals.
• Board approved and recorded unaudited Q3 and nine months FY26 financial results on 9 Feb 2026.

Audit & Compliance 🧾

• Auditor's limited review report issued with no material misstatements or qualifications for Q3 and nine months FY26 results.

Business Model & Segments

• Company operates in a single segment: reprocessed plastic compounds.

Risks & Regulatory ⚠️

• Management sees no material impact from new Indian Labour Codes on own employees; evaluating contract workforce impact.

Financial Performance 📊

• Board approved unaudited standalone financial results for Q3 and nine months ended 31 Dec 2025.
• Total income for nine months ended 31 Dec 2025 was Rs. 364.15 crore; profit before tax was Rs. 0.30 crore.
• Profit after tax for nine months ended 31 Dec 2025 was Rs. 0.76 crore.
• Earnings per share (basic and diluted) for nine months ended 31 Dec 2025 was Rs. 0.08.

Governance and Compliance 📍

• Auditor’s limited review report on unaudited results was taken on record with no material misstatements.
• Board decided to seek shareholders’ approval via postal ballot for related party transactions in FY 2026-27.
• Proposed company name change to “Kkalpana Industries India Limited,” subject to approvals.

Corporate Structure and Operations

• Company operates in a single segment: reprocessed plastic compounds.
• No subsidiaries, associates, or joint ventures as of 31 Dec 2025.

Regulatory Matters ⚠️

• Management is evaluating impact of new Indian Labour Codes; currently expects no material effect.