Kansai Nerolac Paints Limited — Quarter ended 31 March 2026 (audited) and year ended 31 March 2026 (audited)
Optional extract: Audited standalone and consolidated financial results for the quarter ended 31.03.2026 and year ended 31.03.2026, along with standalone and consolidated balance sheets and cash flow statements.
| Sr. No. | Particulars | For the quarter ended 31.03.2026 (Audited) Refer Note 2 | For the quarter ended 31.12.2025 (Unaudited) | For the quarter ended 31.03.2025 (Audited) Refer Note 2 | For the year ended 31.03.2026 (Audited) | For the year ended 31.03.2025 (Audited) |
|---|---|---|---|---|---|---|
| 1 | Income: Revenue from Operations | 1873.44 | 1907.35 | 1740.43 | 7739.23 | 7822.97 |
| 1 | Income: Other Income | 33.97 | 35.21 | 37.09 | 152.46 | 139.15 |
| 1 | Income: Total Income | 1907.41 | 2017.20 | 1853.74 | 7891.69 | 7962.12 |
| 2 | Expenses: Cost of Materials Consumed | 1144.88 | 1081.92 | 1099.47 | 4382.20 | 4572.15 |
| 2 | Expenses: Purchase of Stock-in-Trade | 132.79 | 120.09 | 117.46 | 522.49 | 488.37 |
| 2 | Expenses: Changes in Inventories of Finished Goods, Work-in-Progress and Stock-in-Trade | (52.28) | 72.54 | (28.38) | 99.60 | 8.80 |
| 2 | Expenses: Employee Benefits Expense | 123.26 | 134.52 | 131.45 | 490.28 | 501.89 |
| 2 | Expenses: Finance Costs | 5.29 | 8.80 | 7.69 | 18.41 | 31.25 |
| 2 | Expenses: Depreciation and Amortisation Expense | 59.07 | 59.97 | 51.60 | 221.36 | 201.70 |
| 2 | Expenses: Other Expenses | 309.67 | 333.23 | 330.93 | 1258.44 | 1309.44 |
| 2 | Expenses: Total Expenses | 1722.68 | 1811.07 | 1710.22 | 6992.78 | 7113.60 |
| 3 | Profit before exceptional items and tax | 184.73 | 206.13 | 143.52 | 898.91 | 848.52 |
| 4 | Exceptional items (refer note 5) | (15.98) | (44.72) | – | (60.70) | 629.51 |
| 5 | Profit before tax | 168.75 | 161.41 | 143.52 | 838.21 | 1478.03 |
| 6 | Tax Expense: Current Tax | 46.00 | 45.38 | 30.26 | 214.73 | 329.29 |
| 6 | Tax Expense: Adjustment of tax relating to earlier periods | 4.02 | – | – | 4.02 | – |
| 6 | Tax Expense: Deferred Tax | (2.13) | (1.02) | 10.83 | (0.39) | 39.41 |
| 6 | Tax Expense: Total Tax Expense | 47.89 | 44.36 | 41.09 | 218.36 | 368.70 |
| 7 | Profit for the Period | 120.86 | 117.05 | 102.43 | 619.85 | 1109.33 |
| 8 | Other Comprehensive Income (net of tax): Items that will not be reclassified to Statement of Profit and Loss | 2.96 | 8.20 | (2.18) | 9.01 | (4.28) |
| 8 | Other Comprehensive Income (net of tax): Income tax on item that will not be reclassified to Statement of Profit and Loss | (0.75) | (1.96) | 0.63 | (2.27) | 1.16 |
| 9 | Other Comprehensive Income (net of tax) | 2.21 | 5.67 | 0.42 | 6.74 | 2.48 |
| 10 | Total Comprehensive Income | 123.07 | 122.72 | 102.85 | 626.59 | 1111.81 |
| 11 | Paid up Equity Share Capital (Face value of ₹ 1 each) | 80.87 | 80.85 | 80.84 | 80.87 | 80.84 |
| 12 | Other Equity | – | – | – | 6614.90 | 6285.39 |
| 13 | Earnings Per Equity Share (before exceptional items) Basic | 1.62 | 2.08 | 1.53 | 8.25 | 8.25 |
| 13 | Earnings Per Equity Share (before exceptional items) Diluted | 1.62 | 2.07 | 1.53 | 8.24 | 8.24 |
| 14 | Earnings Per Equity Share (after exceptional items) Basic | 1.49 | 1.62 | 1.53 | 7.67 | 12.63 |
| 14 | Earnings Per Equity Share (after exceptional items) Diluted | 1.49 | 1.62 | 1.53 | 7.66 | 12.62 |
| Particulars | As at 31.03.2026 (Audited) | As at 31.03.2025 (Audited) |
|---|---|---|
| A. ASSETS | ||
| 1. Non-current Assets | ||
| – Property, Plant and Equipment | 2026.00 | 1935.67 |
| – Capital Work-in-progress | 169.26 | 220.97 |
| – Right of Use Assets (ROU) | 259.11 | 217.44 |
| – Investment Property | 0.12 | 0.12 |
| – Goodwill | 0.20 | 0.20 |
| – Other Intangible Assets | 47.58 | 6.55 |
| – Intangible assets under development | 4.78 | 4.78 |
| Financial Assets: – Investments | 60.74 | 60.68 |
| – Loans and Advances | 45.00 | – |
| – Other Financial Assets | 23.94 | 70.98 |
| – Non-Current Tax Assets (Net) | 129.68 | 131.66 |
| – Other Non-current Assets | 182.79 | 183.12 |
| Total Non-current Assets | 2923.87 | 2795.48 |
| 2. Current Assets | ||
| – Inventories | 1492.92 | 1609.71 |
| Financial Assets: – Investments | 2361.43 | 1845.98 |
| – Trade Receivables | 1379.83 | 1274.70 |
| – Cash and Cash Equivalents | 184.12 | 85.72 |
| – Bank Balances other than Cash and Cash Equivalents | 7.97 | 174.52 |
| – Other Financial Assets | 18.76 | 22.87 |
| – Other Current assets | 169.69 | 160.26 |
| Total Current Assets | 5614.72 | 5173.76 |
| Total Assets | 8538.59 | 7969.24 |
| B. EQUITY AND LIABILITIES | ||
| 1. Equity | ||
| – Equity Share Capital | 80.87 | 80.84 |
| – Other Equity | 6614.90 | 6285.39 |
| Total Equity | 6695.77 | 6366.23 |
| 2. Share Application Money Pending Allotment | 0.00 | 0.00 |
| 3. Liabilities | ||
| – Non-current Liabilities | ||
| Financial Liabilities: – Lease Liabilities | 170.55 | 139.46 |
| – Provisions | 16.93 | 20.95 |
| – Deferred Tax Liabilities (Net) | 157.15 | 155.27 |
| Total Non-current Liabilities | 344.63 | 315.68 |
| 4. Current Liabilities | ||
| Financial Liabilities: – Lease Liabilities | 46.65 | 31.74 |
| Trade Payables: – Total Outstanding dues of Micro Enterprises and Small | 73.67 | 33.81 |
| Trade Payables: – Total Outstanding dues of creditors other than Micro Enterprises and Small Enterprises | 1001.75 | 989.84 |
| – Other Financial Liabilities | 1075.42 | 1023.65 |
| – Other Current Liabilities | 265.25 | 161.84 |
| – Provisions | 40.34 | 45.28 |
| Total Current Liabilities | 1498.19 | 1287.33 |
| Total Liabilities | 1842.82 | 1603.01 |
| Total Equity and Liabilities | 8538.59 | 7969.24 |
| Particulars | Year ended 31.03.2026 (Audited) | Year ended 31.03.2025 (Audited) |
|---|---|---|
| Cash Flow From Operating Activities | ||
| Profit Before Tax | 838.21 | 1386.61 |
| Adjustments for: Depreciation and Amortisation Expenses | 221.36 | 193.68 |
| Adjustments for: Fair Value Gain on Financial Instruments recognised through FVTPL | (47.19) | (53.54) |
| Adjustments for: Unrealised Foreign Exchange Gain (Net) | 1.32 | (0.70) |
| Adjustments for: Profit on Sale of Current Investments (Net) | (71.00) | (60.55) |
| Adjustments for: Interest Income | (15.10) | (10.43) |
| Adjustments for: Dividend Income | (3.08) | (2.80) |
| Adjustments for: (Profit)/Loss on Sale of Property, Plant and Equipment (Net) | (0.15) | 0.12 |
| Adjustments for: Finance Cost | 18.41 | 15.09 |
| Adjustments for: Impairment loss allowance on trade receivables | (2.14) | 11.99 |
| Adjustments for: Share based payment expense | 6.10 | (1.53) |
| Adjustments for: Gain from closure of lease liability | (0.20) | (0.25) |
| Adjustments for: Profit on Sale of Asset held for sale | – | (665.44) |
| Adjustments for: Loss of Inventory due to fire | 10.22 | – |
| Adjustments for: Provision for new labour code | 44.72 | – |
| Adjustments for: Impairment of long-term investment / loan / trade receivables and financial guarantees (Net) | 5.76 | 186.25 |
| Operating Profit Before Working Capital Changes | 1007.24 | 998.50 |
| Increase in Trade and Other Receivables | (122.84) | (150.77) |
| Decrease in Inventories | 106.57 | 6.33 |
| Increase in Trade Payables, Other Financial Liabilities and Provisions | 112.80 | 47.39 |
| Cash Generated from Operations | 1103.77 | 901.45 |
| Direct Taxes Paid (Net of Refunds) | (218.42) | (253.97) |
| Net Cash Flows generated from Operating Activities | 885.35 | 647.48 |
| Cash Flow from Investing Activities | ||
| Purchase of Property, Plant and Equipment and Other Intangible Assets (including Adjustments on Account of Capital Work-in-progress, Capital Creditors and Capital Advances) | (211.89) | (324.53) |
| Proceeds from Sale of Property, Plant and Equipment | 0.24 | 0.77 |
| Proceeds from Sale of Investment Property | – | 608.74 |
| Tax paid on Sale of Investment Property | – | (104.67) |
| Proceeds from Sale Non Current Investments | 0.05 | 0.09 |
| Purchase of Investments in subsidiary | (8.82) | – |
| Purchase of Current Investments | (5231.95) | (5368.10) |
| Proceeds from Sale/Redemption of Current Investments | 4834.63 | 4958.91 |
| Interest Received | 15.10 | 10.43 |
| Dividend Received | 3.08 | 2.80 |
| Proceeds from / (Investment in) fixed deposits | 215.53 | (156.92) |
| Loan given to subsidiary company | (45.00) | – |
| Net Cash Flows (used in) Investing Activities | (429.03) | (372.48) |
| Cash Flows from Financing Activities | ||
| Payment of Lease Liabilities | (54.74) | (48.51) |
| Dividend Paid | (303.18) | (303.14) |
| Net Cash Flows (used in) Financing Activities | (357.92) | (351.65) |
| Net Increase/(Decrease) in Cash and Cash Equivalents | 98.40 | (76.65) |
| Cash and Cash Equivalents at beginning of the period: Cash on Hand | 0.09 | 0.08 |
| Cash and Cash Equivalents at beginning of the period: Cheques on hand | 22.85 | 25.75 |
| Cash and Cash Equivalents at beginning of the period: Balances with Banks | 62.78 | 136.54 |
| Cash and Cash Equivalents at beginning of the period | 85.72 | 162.37 |
| Cash and Cash Equivalents at end of the period: Cash on Hand | 0.06 | 0.09 |
| Cash and Cash Equivalents at end of the period: Cheques on hand | 25.58 | 22.85 |
| Cash and Cash Equivalents at end of the period: Balances with Banks | 103.45 | 62.78 |
| Cash and Cash Equivalents at end of the period: Deposit with Banks with less than 3 months maturity | 55.03 | – |
| Cash and Cash Equivalents at end of the period | 184.12 | 85.72 |
| Net Increase/(Decrease) as disclosed above | 98.40 | (76.65) |
| Particulars | As at 31.03.2026 (Audited) | As at 31.03.2025 (Audited) |
|---|---|---|
| A. ASSETS | ||
| 1. Non-current Assets | ||
| – Property, Plant and Equipment | 2085.68 | 2007.06 |
| – Capital Work-in-progress | 169.91 | 221.42 |
| – Right of Use Assets (ROU) | 265.19 | 225.97 |
| – Investment Property | 0.12 | 0.12 |
| – Goodwill | 2.47 | 2.47 |
| – Other Intangible Assets | 50.84 | 10.69 |
| – Intangible assets under development | 4.78 | 4.78 |
| Total Non-current Assets (subtotal) | 2578.99 | 2472.51 |
| Financial Assets: – Investments | 3.87 | 3.81 |
| – Other Financial Assets | 24.13 | 71.04 |
| Non-current Tax Assets (Net) | 226.10 | 222.40 |
| Other Non-current Assets | 104.35 | 94.97 |
| Total Non-current Assets | 2937.44 | 2864.73 |
| 2. Current Assets | ||
| – Inventories | 1530.17 | 1665.07 |
| Financial Assets: – Investments | 2361.43 | 1845.98 |
| – Trade Receivables | 1467.36 | 1356.70 |
| – Cash and Cash Equivalents | 196.79 | 94.00 |
| – Bank Balances other than Cash and Cash Equivalents | 28.99 | 196.06 |
| – Other Financial Assets | 7.69 | 20.49 |
| Other Current assets | 181.24 | 174.00 |
| Total Current Assets | 5773.67 | 5352.30 |
| Total Assets | 8711.11 | 8217.03 |
| B. EQUITY AND LIABILITIES | ||
| 1. Equity | ||
| – Equity Share Capital | 80.87 | 80.84 |
| – Other Equity | 6632.91 | 6342.32 |
| Total Equity (before Non-controlling Interest) | 6713.78 | 6423.16 |
| – Non-controlling Interest | (24.93) | (18.70) |
| Total Equity | 6688.85 | 6404.46 |
| 2. Share Application Money Pending Allotment | 0.00 | 0.00 |
| 3. Liabilities | ||
| Non-current Liabilities: – |