Kamadgiri Fashion Limited — Quarter and Year Ended 31st March, 2026
| Particulars | QUARTER ENDED | YEAR ENDED |
|---|---|---|
| 31-MAR-2026 (AUDITED) | 31-Dec-2025 (UNAUDITED) | |
| PART – I | ||
| 1. Income From Operations | ||
| a) Income from Operations | 4,453.26 | 3,501.74 |
| b) Other Income | 19.80 | 3.58 |
| Total Income from operations | 4,473.06 | 3,505.32 |
| 2. Expenses | ||
| a) Cost of materials consumed | 2,290.96 | 2,016.00 |
| b) Purchase of Stock-in-trade | 0.80 | 2.17 |
| c) Changes in inventories of Finished Goods, Work-in-Progress and Stock-in-Trade | 353.94 | (348.31) |
| d) Employees benefits expense | 341.77 | 349.78 |
| e) Finance Costs | 48.87 | 56.74 |
| f) Depreciation and amortisation expense | 79.48 | 86.46 |
| g) Job Charges | 801.32 | 845.42 |
| h) Other expenses | 463.39 | 397.24 |
| Total Expenses | 4,380.53 | 3,405.50 |
| 3. Profit/(Loss) before exceptional Items tax (1-2) | 92.53 | 99.82 |
| 4. Exceptional Items | – | – |
| 5. Profit/(Loss) Before Exceptional Items and Tax | 92.53 | 99.82 |
| 6. Tax Expense | ||
| – Current Tax | – | – |
| – Deferred Tax | 21.46 | 33.34 |
| – Tax Adjustment for earlier | (138.62) | – |
| 7. Profit /(Loss) for the period/year (4-5) | 209.69 | 66.48 |
| 8. Profit /(Loss) for the period/year (5-6) | 209.69 | 66.48 |
| 9. Other Comprehensive Income : | ||
| A (i) Items that will not be reclassified to profit or loss | 38.83 | 37.37 |
| A (ii) Income tax relating to items that will not be reclassified to profit or loss | (9.77) | (9.40) |
| B (i) Items that will be reclassified to profit or loss | – | – |
| B (ii) Income tax relating to items that will be reclassified to profit or loss | – | – |
| 10. Total Comprehensive Income for the period/year (Comprising Profit (Loss) and Other Comprehensive Income for the period/year) (7+8) | 238.75 | 94.45 |
| 11. Paid-up equity share capital (Face Value Rs. 10/- each) | 586.94 | 586.94 |
| 12. Other Equity (Excluding revaluation reserve) | – | – |
| 13. Earnings per share (of Rs. 10/- each) (not annualised) | ||
| (a) Basic | 3.57 | 1.13 |
| (b) Diluted | 3.57 | 1.13 |
| Particulars | As at 31-Mar-26 | As at 31-Mar-25 |
|---|---|---|
| ASSETS | ||
| 1. Non-Current Assets | ||
| Property, Plant and Equipment | 1,362.52 | 1,392.45 |
| Capital work-in-progress | – | 34.97 |
| Right of use Assets | 343.76 | 477.08 |
| Investment property | – | – |
| Intangible Assets | 20.83 | 14.83 |
| Intangible Assets under development | – | – |
| Financial Assets | ||
| Other financial assets | 198.95 | 248.85 |
| Deferred tax assets (Net) | 133.52 | 241.02 |
| Current tax assets (Net) | 65.29 | – |
| Other non current assets | 64.31 | – |
| Total Non-Current Assets | 2,189.18 | 2,409.20 |
| 2. Current Assets | ||
| Inventories | 2,309.78 | 2,656.26 |
| Financial Assets | ||
| Trade Receivables | 2,060.97 | 2,521.33 |
| Cash and Cash Equivalents | 5.43 | 5.29 |
| Bank Balances other than Cash and Cash Equivalents | 0.99 | 30.75 |
| Loans | 1.19 | 4.94 |
| Other financial assets | 0.56 | 2.40 |
| Investment in Shares | – | – |
| Other Current Assets | 217.00 | 488.65 |
| Total Current Assets | 4,595.92 | 5,709.62 |
| Total Assets | 6,785.10 | 8,118.82 |
| EQUITY AND LIABILITIES | ||
| Equity | ||
| Equity Share Capital | 586.94 | 586.94 |
| Other Equity | 3,340.42 | 2,979.70 |
| Total Equity | 3,927.36 | 3,566.64 |
| Liabilities | ||
| 1. Non-Current Liabilities | ||
| Financial Liabilities | ||
| Borrowings | 5.14 | 92.49 |
| Lease Liability | 221.08 | 340.88 |
| Other financial liabilities | – | – |
| Provisions | 89.97 | 63.40 |
| Income tax liabilities (Net) | – | 37.87 |
| Other non current liabilities | – | – |
| Total Non-Current Liabilities | 316.19 | 534.64 |
| 2. Current Liabilities | ||
| Financial Liabilities | ||
| Borrowings | 1,117.80 | 1,852.16 |
| Lease Liability | 151.29 | 145.17 |
| Trade Payables | ||
| Total outstanding dues of micro enterprises and small enterprises | 534.75 | 65.59 |
| Total outstanding dues of creditors other than micro enterprises and small enterprises | 473.44 | 1,520.79 |
| Other financial liabilities | 231.21 | 399.47 |
| Other Current Liabilities | 25.59 | 31.42 |
| Provisions | 7.47 | 2.94 |
| Current tax liabilities (Net) | – | – |
| Total Current Liabilities | 2,541.55 | 4,017.54 |
| Total Equity and Liabilities | 6,785.10 | 8,118.82 |
| PARTICULARS | Year Ended March 31, 2026 | Year Ended March 31, 2025 |
|---|---|---|
| Audited | Audited | |
| (A) CASH FLOWS FROM OPERATING ACTIVITIES | ||
| Profit / (Loss) before tax after exceptional items | 241.49 | 153.73 |
| Adjustments for: | ||
| Depreciation and amortisation expense | 328.89 | 329.24 |
| (Gain) / Loss on sale of Property, Plant and Equipments (Net) | (3.85) | (61.35) |
| Interest income | (23.57) | (34.65) |
| Finance costs | 229.73 | 388.74 |
| Allowance for Bad and Doubtful Debts | (2.38) | – |
| 528.82 | 621.98 | |
| Operating Profit before Working Capital changes | 770.31 | 775.71 |
| Movement in working capital: | ||
| Decrease / (Increase) in Inventories | 346.48 | 2,652.48 |
| (Increase)/Decrease in Trade Receivable | 460.36 | 894.77 |
| (Increase) in Loans & Advances | 3.75 | 15.01 |
| (Increase)/Decrease in Others Financial Assets | 51.74 | 68.05 |
| (Increase) in Other Current and Non Current Assets | 142.04 | 409.72 |
| (Decrease) / Increase in Trade Payable | (578.19) | (1,304.21) |
| (Decrease) / Increase in Other Current and Non-Current Liabilities | (5.81) | (36.33) |
| (Decrease) / Increase in Other financial liabilities | (168.26) | (1,410.32) |
| (Increase)/Decrease in Provisions | 31.10 | (51.08) |
| 283.21 | 1,238.10 | |
| Cash generated from operations | 1,053.52 | 2,013.81 |
| Proceeds from Income Tax and GST Refund | 181.08 | 207.43 |
| NET CASH GENERATED FROM OPERATING ACTIVITIES | 1,234.60 | 2,221.24 |
| (B) CASH FLOW FROM INVESTING ACTIVITIES | ||
| Inflow: | ||
| Sale of Property, Plant and Equipments | 15.71 | 174.56 |
| Proceeds from Business Transfer | – | 591.00 |
| Proceeds from Business Transfer for Loan Settlement | – | 1,108.00 |
| Interest Received/(Paid) | 23.57 | 34.65 |
| 39.28 | 1,908.21 | |
| Outflow: | ||
| Purchase of Property, Plant and Equipments | (362.85) | (181.00) |
| Purchase of Intangible Assets | – | (15.56) |
| NET CASH GENERATED USED IN INVESTING ACTIVITIES | (323.57) | 1,711.66 |
| (C) CASH FLOW FROM FINANCING ACTIVITIES | ||
| Inflow: | ||
| Proceeds from Government subsidy | 160.06 | 128.79 |
| Proceeds from Short Term Borrowings (Net) | – | 2,262.81 |
| Proceeds from Long Term Borrowings (Net) | – | 403.97 |
| 160.06 | 2,795.57 | |
| Outflow: | ||
| Repayment of Long Term Borrowings | (196.52) | (1,171.59) |
| Repayment of Short Term Borrowings | (518.59) | (3,245.99) |
| Repayment of bank Borrowings | – | (1,699.00) |
| Interest Paid | (229.73) | (388.74) |
| Payment of Lease Liability | (152.39) | (202.81) |
| (1,097.23) | (6,708.13) | |
| NET CASH USED IN FINANCING ACTIVITIES | (937.17) | (3,912.57) |
| Net Increase In Cash And Cash Equivalents (A+B+C) | (26.14) | 20.33 |
| Opening Balance Of Cash And Cash Equivalents | 31.57 | 11.24 |
| Closing Balance Of Cash And Cash Equivalents | 5.43 | 31.57 |
| Particulars | March 31, 2026 | March 31, 2025 |
|---|---|---|
| Cash on hand | 2.05 | 3.42 |
| Bank Balances with Scheduled Banks: | ||
| – In Current Accounts | 3.38 | 28.15 |
| TOTAL | 5.43 | 31.57 |