Kalind Limited (Formerly known as Arunis Abode Limited) — Quarter and year ended March 31, 2026
Standalone Statement of Assets and Liabilities as at March 31, 2026 (Amount in Lakh)
| Particulars | As at March 31, 2026 (Audited) | As at March 31, 2025 (Audited) |
|---|---|---|
| ASSETS | ||
| (I) Non-current assets | ||
| Property, Plant and Equipment | 4,416.40 | 0.03 |
| Financial Assets | ||
| Investments | 4,917.62 | 11.59 |
| Income Tax Assets (Net) | – | 4.78 |
| Deferred Tax Assets (Net) | 2.25 | 0.05 |
| Non-current assets (total) | 9,336.28 | 16.45 |
| (II) Current assets | ||
| Inventories | 624.86 | – |
| Financial Assets | ||
| Trade Receivables | 4,067.69 | – |
| Cash and Cash Equivalents | 675.51 | 2.71 |
| Bank Balances | – | 0.10 |
| Loans | 25.00 | – |
| Other Financial Assets | 635.13 | 624.07 |
| Other Current Assets | 8,483.17 | 0.53 |
| Total Current assets | 14,511.36 | 627.41 |
| Assets held for Sale | – | 76.74 |
| TOTAL ASSETS | 23,847.63 | 720.60 |
| EQUITY AND LIABILITIES | ||
| EQUITY | ||
| Equity Share Capital | 12,189.00 | 300.00 |
| Other Equity | 9,107.45 | 335.97 |
| Total Equity | 21,296.45 | 635.97 |
| LIABILITIES | ||
| (I) Non-current liabilities | ||
| Financial Liabilities | ||
| Borrowings | 977.98 | – |
| Total Non-current liabilities | 977.98 | – |
| (II) Current liabilities | ||
| Financial Liabilities | ||
| Borrowings | – | 79.50 |
| Trade Payables | 608.12 | 3.45 |
| Other Financial Liabilities | – | 1.13 |
| Other Current Liabilities | 101.61 | 0.55 |
| Provisions | 863.47 | – |
| Current Tax Liabilities (Net) | – | – |
| Total Current liabilities | 1,573.21 | 84.63 |
| TOTAL EQUITY AND LIABILITIES | 23,847.63 | 720.60 |
Statement of standalone financial results for the quarter and year ended March 31, 2026 (Amount in Lakh)
| Sr. No. | Particulars | Quarter Ended 31-Mar-26 (Audited) Refer Note 3 | Quarter Ended 31-Dec-25 (Unaudited) | Quarter Ended 31-Mar-25 (Audited) Refer Note 3 | Year Ended 31-Mar-26 (Audited) | Year Ended 31-Mar-25 (Audited) |
|---|---|---|---|---|---|---|
| I | Revenue | |||||
| I | Revenue from Operations | 3,031.02 | 1,490.79 | (0.03) | 7,535.64 | 0.01 |
| II | Other Income | 51.69 | 14.26 | 15.99 | 143.07 | 48.46 |
| III | Total Income (I + II) | 3,082.71 | 1,505.05 | 15.96 | 7,678.71 | 48.47 |
| IV | Expenses | |||||
| Cost of Material Consumed | (592.70) | 1,573.18 | – | 3,017.13 | – | |
| Changes in inventory of share | 1,602.96 | (709.69) | – | – | – | |
| Employee benefit expense | 125.24 | 127.49 | 5.47 | 389.64 | 32.92 | |
| Finance Costs | 1.19 | – | 1.25 | 3.66 | 6.80 | |
| Depreciation and amortization expense | 136.85 | 55.20 | 0.61 | 235.44 | 13.13 | |
| Other expenses | 190.92 | 38.23 | 9.40 | 387.45 | 44.84 | |
| IV | Total Expenses (IV) | 1,464.46 | 1,084.42 | 16.73 | 4,033.32 | 97.69 |
| V | Profit/ (Loss) before exceptional items and tax (III – IV) | 1,618.26 | 420.63 | (0.77) | 3,645.39 | (49.22) |
| VI | Exceptional Items | – | – | – | – | – |
| VII | Profit/ (Loss) before tax (V – VI) | 1,618.26 | 420.63 | (0.77) | 3,645.39 | (49.22) |
| VIII | Tax Expense | |||||
| Current Tax | 555.60 | 105.87 | – | 917.47 | – | |
| Taxation relating to earlier years | – | – | – | – | 0.17 | |
| Deferred Tax | (15.47) | 13.27 | (20.10) | (2.20) | (32.84) | |
| VIII | Total Tax Expenses (VIII) | 540.13 | 119.14 | (20.10) | 915.27 | (32.67) |
| IX | Profit (loss) for the period/ year (VII – VIII) | 1,078.13 | 301.49 | 19.33 | 2,730.12 | (16.55) |
| X | Other comprehensive income (loss) | |||||
| Items that will not be reclassified to statement of profit and loss | – | – | – | – | – | |
| Income tax relating to items that will not be reclassified to statement of profit and loss | – | – | – | – | – | |
| Items that will be reclassified to statement of profit and loss | – | – | – | – | – | |
| Income tax relating to items that will be reclassified to statement of profit and loss | – | – | – | – | – | |
| X | Total other comprehensive income (loss), net of tax (X) | – | – | – | – | – |
| XI | Total comprehensive income (loss) for the period/ year (IX + X) | 1,078.13 | 301.49 | 19.33 | 2,730.12 | (16.55) |
Earnings per equity share of Rs. 10 each
| Description | 31-Mar-26 (Audited) | 31-Dec-25 (Unaudited) | 31-Mar-25 (Audited) | 31-Mar-26 (Audited) | 31-Mar-25 (Audited) |
|---|---|---|---|---|---|
| Basic (in Rs.) | 1.13 | 0.59 | 0.64 | 2.85 | (0.55) |
| Diluted (in Rs.) | 1.13 | 0.59 | 0.64 | 2.85 | (0.55) |
Standalone Statement of Cash Flow for the year ended March 31, 2026 (Amount in Lakh)
| Particulars | As at March 31, 2026 (Audited) | As at March 31, 2025 (Audited) |
|---|---|---|
| CASH FLOWS FROM OPERATING ACTIVITIES | ||
| Profit for the year | 3,645.39 | (49.22) |
| Adjustments for: | ||
| Depreciation and amortisation expense | 235.44 | 13.13 |
| Finance costs | 3.66 | 6.80 |
| Gain on Financial Instruments at Fair Value through Profit and Loss (net) | – | – |
| Loss on sale of property, plant and equipment | – | 3.13 |
| Gain on sale of property, plant and equipment | (33.26) | – |
| Gain on Business Acquisition | (14.69) | – |
| Interest income | (57.47) | (40.09) |
| Dividend income | (0.00) | – |
| Unbilled Revenue | (200.00) | – |
| Rent Income | – | (8.37) |
| Fair Value Gain/(reversal of fair value gain) on investment in OCD | – | 12.75 |
| Unrealised foreign exchange gain | (37.64) | – |
| Net gain on disposal of property, plant and equipment | 0.03 | – |
| Operating profit before working capital changes | 3,541.45 | (61.87) |
| Change in working capital: | ||
| Securities for Trade | – | 0.46 |
| Inventory | (624.86) | – |
| Trade receivables | (3,867.69) | 0.36 |
| Financial assets | (11.06) | 5.00 |
| Other current assets | (8,482.64) | 1.02 |
| Loans | (25.00) | – |
| Trade payables | 604.67 | (9.64) |
| Borrowing | (79.50) | – |
| Financial liabilities | (1.13) | 1.13 |
| Provision | 863.47 | – |
| Other current liabilities | 101.06 | (3.89) |
| Cash flows generated from operations | (7,981.22) | (67.43) |
| Income Tax (Net of Refunds) | 4.78 | (10.76) |
| Net cash flows generated from operating activities (A) | (7,976.44) | (78.19) |
| CASH FLOWS FROM INVESTING ACTIVITIES | ||
| Proceeds from sale of property, plant and equipment and investment property | – | 92.25 |
| Gain on Business Acquisition | 14.69 | – |
| Purchase of property, plant and equipment and investment property | (4,651.81) | – |
| Proceeds from sale of / (Purchase of) optionally convertible debentures | – | 383.00 |
| Investment in Inter-corporate Deposits | – | (439.51) |
| Proceeds from sale of / (Purchase of) shares in other companies | – | 0.03 |
| Interest received | – | 47.70 |
| Proceeds from sale of property held for sale | 110.00 | – |
| Proceeds from Other Bank Balance | 0.10 | 8.37 |
| Investment in subsidiaries | (4,917.38) | – |
| Proceed from sale of Investment | 11.59 | – |
| Investment in Share | (0.24) | – |
| Interest received | 57.47 | – |
| Dividend received | 0.00 | – |
| Net cash flows generated from / (used in) investing activities (B) | (9,375.58) | 91.84 |
| CASH FLOWS FROM FINANCING ACTIVITIES | ||
| Repayment of Borrowing | – | (87.45) |
| Repayment of ICD | – | – |
| Proceeds from ICD | – | – |
| Proceeds from Borrowing | 977.98 | 79.50 |
| Proceeds from Issue of Shares | 17,050.50 | – |
| Dividend Paid | – | – |
| Interest paid | (3.66) | (6.80) |
| Net cash flows generated from / (used in) financing activities (C) | 18,024.82 | (14.75) |
| Net Increase/(Decrease) in cash and cash equivalents (A+B+C) | 672.80 | (1.10) |
| Cash and cash equivalents at the beginning of the year | 2.71 | 3.81 |
| Cash and cash equivalents at the end of the year | 675.51 | 2.71 |
Consolidated Statement of Assets and Liabilities as at March 31, 2026 (Amount in Lakh)
| Particulars | As at March 31, 2026 (Audited) | As at March 31, 2025 (Audited) |
|---|---|---|
| ASSETS | ||
| (I) Non-current assets | ||
| Property, Plant and Equipment | 5,078.75 | 0.03 |
| Goodwill | 470.45 | 0.63 |
| Other Intangible Assets | – | – |
| Financial Assets | ||
| Investments | 0.24 | 6.48 |
| Other Financial Assets | 1,287.86 | – |
| Income Tax Assets (Net) | – | 5.06 |
| Deferred Tax Assets (Net) | 4.67 | 0.05 |
| Non-current assets total | 6,841.98 | 12.25 |
| (II) Current assets | ||
| Inventories | 624.86 | – |
| Trade Receivables | 4,878.76 | – |
| Cash and Cash Equivalents | 76.08 | 2.78 |
| Bank Balances | 675.51 | 0.10 |
| Loans | 1,594.91 | – |
| Other Financial Assets | 635.13 | 624.07 |
| Other Current Assets | 8,543.54 | 1.13 |
| Total Current assets | 17,028.79 | 628.08 |
| Assets held for Sale | – | 76.74 |
| TOTAL ASSETS | 23,870.77 | 717.07 |
| EQUITY AND LIABILITIES | ||
| EQUITY | ||
| Equity Share Capital | 12,189.00 | 300.00 |
| Other Equity | 8,981.18 | 332.14 |
| Total Equity | 21,170.18 | 632.14 |
| LIABILITIES | ||
| (I) Non-current liabilities | ||
| Financial Liabilities | ||
| Borrowings | 983.58 | – |
| Total Non-current liabilities | 983.58 | – |
| (II) Current liabilities | ||
| Financial Liabilities | ||
| Borrowings | – | 79.50 |
| Trade Payables | 640.90 | 3.76 |
| Other Financial Liabilities | -0 | 1.13 |
| Other Current Liabilities | 189.87 | 0.54 |
| Provisions | 886.23 | – |
| Total Current liabilities | 1,717.00 | 84.93 |
| TOTAL EQUITY AND LIABILITIES | 23,870.77 | 717.07 |
Statement of consolidated financial results for the quarter and year ended March 31, 2026 (Amount in Lakh)
| Sr. No. | Particulars | Quarter Ended 31-Mar-26 (Audited) Refer Note 3 | Quarter Ended 31-Dec-25 (Unaudited) | Quarter Ended 31-Mar-25 (Audited) Refer Note 3 | Year Ended 31-Mar-26 (Audited) | Year Ended 31-Mar-25 (Audited) |
|---|---|---|---|---|---|---|
| I | Revenue | |||||
| Revenue from Operations | 3,311.37 | 1,508.67 | (0.03) | 7,984.53 | 0.01 | |
| II | Other Income | 120.65 | 61.87 | 19.13 | 297.92 | 51.59 |
| III | Total Income (I + II) | 3,432.02 | 1,570.54 | 19.10 | 8,282.46 | 51.61 |
| IV | Expenses | |||||
| Cost of Material Consumed | (621.53) | 1,600.29 | – | 3,017.13 | – | |
| Changes in inventory | 1,602.96 | (709.69) | – | – | – | |
| Employee benefit expense | 168.06 | 145.37 | 5.47 | 461.47 | 32.92 | |
| Finance Costs | (247.28) | 0.20 | 1.25 | 17.33 | 6.80 | |
| Depreciation and amortization expense | 175.82 | 125.76 | 0.61 | 520.17 | 13.13 | |
| Other expenses | 359.15 | 42.80 | 10.02 | 630.99 | 46.54 | |
| IV | Total Expenses (IV) | 1,437.19 | 1,204.73 | 17.36 | 4,647.09 | 99.39 |
| V | Profit/ (Loss) before exceptional items and tax (III – IV) | 1,994. |