Kisan Mouldings Ltd. — Quarter and year ended March 31, 2026
| Particulars | Quarter ended March 31, 2026 (Audited) (Refer note 3) | Quarter ended December 31, 2025 (Unaudited) | Quarter ended March 31, 2025 (Audited) (Refer note 3) | Year ended March 31, 2026 (Audited) | Year ended March 31, 2025 (Audited) |
|---|---|---|---|---|---|
| I Revenue from operations | |||||
| (a) Sale of products | 8,043.58 | 6,028.96 | 8,313.88 | 24,932.65 | 27,301.01 |
| (b) Other operating income | 12.14 | 27.93 | 16.16 | 74.72 | 34.34 |
| Total revenue from operations | 8,055.72 | 6,056.88 | 8,330.04 | 25,007.37 | 27,335.35 |
| II Other Income | 20.71 | 0.46 | 5.64 | 343.67 | 47.30 |
| III Total income (I + II) | 8,076.43 | 6,057.34 | 8,335.68 | 25,351.04 | 27,382.65 |
| IV Expenses | |||||
| (a) Cost of materials consumed | 5,164.15 | 2,918.15 | 4,148.50 | 15,553.39 | 17,948.33 |
| (b) Purchase of stock-in-trade (traded goods) | 1,066.53 | 675.25 | 885.05 | 2,685.19 | 1,566.90 |
| (c) Changes in inventories of finished goods, stock in trade, work-in-progress | (109.78) | 906.24 | 788.16 | (255.14) | (1,103.32) |
| (d) Employee benefits expense | 791.34 | 711.48 | 733.76 | 2,809.97 | 2,825.01 |
| (e) Finance costs | 108.69 | 70.57 | 60.54 | 330.02 | 179.82 |
| (f) Depreciation and amortisation expense | 122.73 | 133.39 | 142.29 | 546.72 | 592.18 |
| (g) Other expenses | 1,263.63 | 1,002.79 | 1,527.76 | 4,422.78 | 5,034.57 |
| Total expenses | 8,407.29 | 6,417.87 | 8,286.06 | 26,092.93 | 27,043.49 |
| V Profit before tax (III-IV) | (330.86) | (360.53) | 49.62 | (741.89) | 339.16 |
| VI Tax expense: | |||||
| (a) Current tax | – | – | – | – | – |
| (b) Deferred tax charge (net) | – | – | – | – | – |
| Total tax expense | – | – | – | – | – |
| VII Profit for the period / year (V-VI) | (330.86) | (360.53) | 49.62 | (741.89) | 339.16 |
| VIII Other Comprehensive Income | |||||
| Add / (less) : items that will not be reclassified to profit or loss | |||||
| (a) Remeasurement of post employment benefit obligation | 30.73 | 4.85 | (6.82) | 37.93 | (11.08) |
| (b) Income tax relating to above item | – | – | – | – | – |
| Other Comprehensive Income for the period / year | 30.73 | 4.85 | (6.82) | 37.93 | (11.08) |
| IX Total Comprehensive Income for the period / year (VII+VIII) | (300.13) | (355.68) | 42.80 | (703.95) | 328.08 |
| X Paid up Equity Share Capital | 11,94,63,065 | 11,94,63,065 | 11,94,63,065 | 11,94,63,065 | 11,94,63,065 |
| (Face value of Rupees 10 each) | |||||
| XI Other equity | 7,429.30 | 8,633.31 | |||
| XII Earnings per equity share (EPS) of Rupees 10 each #: | |||||
| (a) Basic (In Rupees) | (0.28) | (0.30) | 0.04 | (0.62) | 0.28 |
| (b) Diluted (In Rupees) | (0.28) | (0.30) | 0.04 | (0.62) | 0.28 |
| Particulars | Consolidated As at March 31, 2026 (Audited) | Consolidated As at March 31, 2025 (Audited) | Standalone As at March 31, 2026 (Audited) | Standalone As at March 31, 2025 (Audited) |
|---|---|---|---|---|
| A. ASSETS | ||||
| (1) Non-current assets | ||||
| (a) Property plant and equipment | 14,057.10 | 14,667.88 | 14,057.10 | 14,667.88 |
| (b) Intangible Assets | 1.16 | 1.16 | 1.16 | 1.16 |
| (c) Investment in subsidiary | – | – | 1.00 | 1.00 |
| (d) Financial assets | ||||
| – (i) Investments | 125.99 | – | 125.99 | – |
| – (ii) Other financial assets | 127.02 | 10.18 | 127.02 | 10.18 |
| (e) Non-current tax assets (net) | 135.63 | 105.18 | 135.63 | 105.18 |
| (f) Deferred tax assets (Net) | 3,818.61 | 3,818.61 | 3,818.61 | 3,818.61 |
| (g) Other non-current assets | 355.01 | 163.75 | 354.76 | 163.75 |
| Total non-current assets | 18,620.52 | 18,766.76 | 18,621.27 | 18,767.76 |
| (2) Current assets | ||||
| (a) Inventories | 6,975.90 | 5,490.74 | 6,975.89 | 5,490.74 |
| (b) Financial assets | ||||
| – (i) Trade Receivables | 4,268.35 | 4,895.73 | 4,249.52 | 4,876.89 |
| – (ii) Cash and Cash Equivalents | 192.91 | 795.80 | 192.35 | 794.49 |
| – (iii) Bank balances other than cash and cash equivalents | 8.12 | 71.89 | 8.12 | 71.89 |
| – (iv) Loans | 29.58 | 21.93 | 29.57 | 21.94 |
| – (v) Other Financial Assets | 145.31 | 495.25 | 145.30 | 495.25 |
| (c) Other current assets | 626.25 | 520.51 | 636.24 | 527.56 |
| Total current assets | 12,246.42 | 12,291.85 | 12,236.99 | 12,278.76 |
| Assets classified as held for sale | – | 127.23 | – | 127.23 |
| Total current assets | 12,246.42 | 12,419.08 | 12,236.99 | 12,405.99 |
| Total Assets | 30,866.94 | 31,185.84 | 30,858.26 | 31,173.75 |
| B. EQUITY AND LIABILITIES | ||||
| (1) Equity | ||||
| – (i) Equity share capital | 11,946.31 | 11,946.31 | 11,946.31 | 11,946.31 |
| – (ii) Other equity | 7,429.30 | 8,633.31 | 7,428.21 | 8,628.68 |
| Total equity | 19,375.61 | 20,579.62 | 19,374.52 | 20,574.99 |
| (2) Non-current liabilities | ||||
| (a) Financial liabilities | ||||
| – (i) Borrowings | 121.93 | 148.30 | 121.93 | 148.30 |
| – (ii) Other financial liabilities | 2.42 | 3.63 | 2.42 | 3.63 |
| (b) Provisions | 470.08 | 409.72 | 470.08 | 409.72 |
| Total non-current liabilities | 594.43 | 561.65 | 594.43 | 561.65 |
| (3) Current liabilities | ||||
| (a) Financial liabilities | ||||
| – (i) Borrowings | 3,033.54 | 3,079.54 | 3,027.36 | 3,073.22 |
| – (ii) Trade payables | ||||
| – total outstanding dues of micro enterprises and small enterprises | 1,810.66 | 2,004.68 | 1,810.66 | 2,004.68 |
| – total outstanding dues of creditors other than micro enterprises and small enterprises | 5,461.63 | 3,931.22 | 5,460.29 | 3,930.61 |
| – (iii) Other financial liabilities | 16.13 | 156.01 | 16.13 | 156.01 |
| (b) Other current liabilities | 525.19 | 809.43 | 525.12 | 808.90 |
| (c) Provisions | 49.75 | 63.69 | 49.74 | 63.69 |
| Total current liabilities | 10,896.90 | 10,044.57 | 10,889.31 | 10,037.11 |
| Total Equity and Liabilities | 30,866.94 | 31,185.84 | 30,858.26 | 31,173.75 |
| Particulars | Year ended March 31, 2026 | Year ended March 31, 2025 |
|---|---|---|
| A. Cash flow from operating activities | ||
| Profit before tax | (741.89) | 339.16 |
| Adjustments for: | ||
| Depreciation and amortisation | 546.72 | 592.18 |
| Finance costs | 330.02 | 179.82 |
| (Profit)/Loss on sale of property, plant and equipment | (314.77) | (8.92) |
| Interest income on others | (9.93) | (17.48) |
| Liability written back | (17.96) | (4.75) |
| Operating profit before working capital changes | (207.81) | 1,080.00 |
| Changes in working capital: | ||
| Adjustments for (increase) / decrease in operating assets: | ||
| Inventories | (1,485.16) | (1,654.21) |
| Trade receivables | 627.37 | (2,114.97) |
| Current loans | (7.66) | (2.15) |
| Other financial assets | 349.94 | (159.62) |
| Non-current loans and other financial assets | (116.85) | – |
| Other current assets | (162.79) | (63.17) |
| Other non-current assets | (191.26) | 3.04 |
| Adjustments for increase / (decrease) in operating liabilities: | ||
| Trade payables | 1,185.86 | (917.85) |
| Other current liabilities | (284.24) | (474.04) |
| Other current financial liabilities | – | – |
| Other non current financial liabilities | (1.21) | (10.54) |
| Provisions (current & non-current) | 46.41 | 59.32 |
| Cash generated from operations | (247.40) | (4,254.19) |
| Income tax (paid) | (30.45) | – |
| Net cash flow from operating activities (A) | (277.85) | (4,254.19) |
| B. Cash flow from investing activities | ||
| Capital expenditure on property, plant and equipment (including capital advances) | (1,130.04) | (1,082.61) |
| Proceeds from sale of property, plant and equipment | 1,132.45 | 27.76 |
| Investment in other companies | (125.99) | – |
| Movement in assets classified as held for sale | 127.23 | 201.00 |
| Proceeds / (investment) in fixed deposits (net) | 63.77 | 72.96 |
| Interest received on others | 9.93 | 17.48 |
| Net cash flow (used in) investing activities (B) | 77.35 | (763.41) |
| C. Cash flow from financing activities | ||
| Premium on issue of shares | – | – |
| Proceeds / (Repayment) of non-current borrowings | (26.37) | (27.05) |
| Proceeds / (Repayment) from current borrowings (net) | (46.00) | 2,610.82 |
| Finance costs | (330.02) | (179.82) |
| Net cash flow (used in) financing activities (C) | (402.39) | 2,403.95 |
| Net increase in cash and cash equivalents (A+B+C) | (602.89) | (2,613.65) |
| Cash and cash equivalents at the beginning of the year | 795.80 | 3,409.45 |
| Cash and cash equivalents at the end of the year | 192.91 | 795.80 |
| Particulars | Quarter ended March 31, 2026 (Audited) (Refer note 3) | Quarter ended December 31, 2025 (Unaudited) | Quarter ended March 31, 2025 (Audited) (Refer note 3) | Year ended March 31, 2026 (Audited) | Year ended March 31, 2025 (Audited) |
|---|---|---|---|---|---|
| Particulars | |||||
| I Revenue from operations | |||||
| (a) Sale of products | 8,043.58 | 6,028.96 | 8,313.88 | 24,932.65 | 27,301.01 |
| (b) Other operating income | 12.14 | 27.92 | 16.16 | 74.72 | 34.34 |
| Total revenue from operations | 8,055.72 | 6,056.88 | 8,330.04 | 25,007.37 | 27,335.35 |
| II Other Income | 21.01 | 0.76 | 5.94 | 344.87 | 48.50 |
| III Total income (I+II) | 8,076.73 | 6,057.64 | 8,335.98 | 25,352.24 | 27,383.85 |
| IV Expenses | |||||
| (a) Cost of materials consumed | 5,164.15 | 2,918.15 | 4,148.50 | 15,553.39 | 17,948.33 |
| (b) Purchase of stock-in-trade (traded goods) | 1,066.53 | 675.25 | 885.05 | 2,685.19 | 1,566.90 |
| (c) Changes in inventories of finished goods, stock in trade, work-in-progress, rejection and scrap | (109.78) | 906.24 | 788.16 | (255.14) | (1,103.32) |
| (d) Employee benefits expense | 791.34 | 711.48 | 733.76 | 2,809.97 | 2,825.01 |
| (e) Finance costs | 108.69 | 70.57 | 59.32 | 330.01 |