KP GREEN ENGINEERING LIMITED — Half year ended 31-03-2026 and year ended 31-03-2026 (audited)
| Sr. No. | Particulars | Half Year Ended | Year Ended |
|---|---|---|---|
| 31-03-2026 (Audited) | 30-09-2025 (Unaudited) | ||
| I | Revenue From Operations | 71,349.72 | 53,207.17 |
| (i) Revenue from Sale of Products | 71,337.98 | 53,115.87 | |
| (ii) Revenue from Services | 11.74 | 91.30 | |
| II | Other Income | 44.50 | 390.95 |
| III | Total Income (I+II) | 71,394.22 | 53,598.12 |
| IV | Expenses: | ||
| a) | Cost of Materials consumed | 49,305.20 | 37,651.78 |
| b) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | – | – |
| c) | Employee benefits expense | 1,227.48 | 832.74 |
| d) | Finance Costs | 2,576.15 | 1,568.80 |
| e) | Depreciation and Amortisation expense | 1,551.83 | 782.23 |
| f) | Other expenses | 6,140.74 | 4,907.22 |
| Total Expenses (a to f) | 60,801.41 | 45,742.78 | |
| V | Profit/(Loss) before Exceptional Items and tax (III-IV) | 10,592.81 | 7,855.34 |
| VI | Extraordinary Items / Prior Period Items | 0.00 | (12.84) |
| VII | Profit before extraordinary Items/Prior Period Items and tax (V – VI) | 10,592.81 | 7,842.50 |
| VIII | Tax Expense :- | ||
| 1) | Current Tax | 2,312.74 | 1,880.44 |
| 2) | Deferred Tax | 536.90 | 131.48 |
| Total Tax Expense | 2,849.64 | 2,011.91 | |
| IX | Profit/Loss for the period (VII – VIII) | 7,743.17 | 5,830.59 |
| X | Other Comprehensive Income | ||
| A) | Items that will not be reclassified to profit and loss | 0.12 | – |
| Income Tax on above | (0.03) | – | |
| B) | Items that will be reclassified to profit and loss | – | – |
| Income Tax on above | – | – | |
| XI | Total Other Comprehensive Income (Net of Tax) | 0.09 | – |
| XII | Total Comprehensive Income for the period (IX + XI) | 7,743.26 | 5,830.59 |
| 31-03-2026 | 30-09-2025 | 31-03-2025 | 31-03-2026 | 31-03-2025 | |
|---|---|---|---|---|---|
| Equity Holders of Parent | 7,743.26 | 5,830.66 | 4,600.87 | 13,573.92 | 7,349.24 |
| Non Controlling Interest | (0.09) | (0.08) | (0.09) | (0.16) | (0.13) |
| 31-03-2026 | 30-09-2025 | 31-03-2025 | 31-03-2026 | 31-03-2025 | |
|---|---|---|---|---|---|
| Equity Holders of Parent | 0.09 | – | (9.26) | 0.09 | 4.26 |
| Non Controlling Interest | – | – | – | – | – |
| 31-03-2026 | 30-09-2025 | 31-03-2025 | 31-03-2026 | 31-03-2025 | |
|---|---|---|---|---|---|
| Equity Holders of Parent | 7,743.34 | 5,830.66 | 4,591.61 | 13,574.01 | 7,353.50 |
| Non Controlling Interest | (0.09) | (0.08) | (0.09) | (0.16) | (0.13) |
| XIII | Paid-up equity share capital (Face Value: Rs. 5/- each) | 2,500.00 | 2,500.00 | 2,500.00 | 2,500.00 | 2,500.00 |
|---|---|---|---|---|---|---|
| XIV | a) Earnings per share |
| PARTICULARS | 31-03-2026 (Audited) | 30-09-2025 (Unaudited) | 31-03-2025 (Audited) |
|---|---|---|---|
| Cash flow from operating activities | |||
| Profit / (loss) before tax and exceptional items | 18,435.31 | 7,842.50 | 9,983.01 |
| Adjustments for : | |||
| Depreciation | 2,334.07 | 782.23 | 586.41 |
| Income Tax Expense | – | – | 205.45 |
| Amount Directly debited to OCI / Reserves | 0.12 | – | 5.69 |
| Interest Expense | 4,144.67 | 1,568.80 | 891.49 |
| Loss/(Profit) on sale of Fixed Assets | – | – | 2.61 |
| Other Adjustment for Consolidation | |||
| Government grant received | (2.67) | (1.33) | (2.67) |
| Operating profit / (loss) before working capital change | 24,911.49 | 10,192.20 | 11,672.01 |
| Movements in working capital | |||
| (Increase) / decrease in inventories | (32,814.43) | (16,772.59) | (8,366.88) |
| (Increase) / decrease in sundry Debtors | (4,540.69) | (8,358.89) | (14,170.97) |
| (Increase) / decrease in short term and long term advances and loans | (1,366.96) | 2,143.95 | (763.41) |
| (Increase) / decrease in other current and non current assets | (4,970.19) | (2,657.21) | (1,365.76) |
| (Increase) / decrease in other current and non current Financial assets | (7,813.37) | (2,670.43) | (2,191.02) |
| (decrease) / increase in other current and other non current financial liabilities | 2,547.58 | 951.92 | (84.95) |
| (decrease) / increase in trade payables | 18,620.22 | 27,565.34 | 16,731.04 |
| (decrease) / increase in other current and other non current liabilities | 23,825.86 | (3,856.85) | 2,113.11 |
| (decrease) / increase in short term provision and long term provision | 27.94 | – | (10.86) |
| Cash (used in) / generated from operating activities | 18,427.46 | 6,537.45 | 3,562.30 |
| Direct tax paid, net | (2,886.39) | (842.49) | (1,651.62) |
| Net cash (used in) / generated from operating activities (A) | 15,541.07 | 5,694.97 | 1,910.68 |
| Cash flow from investing activities | |||
| Payment for purchase of fixed asset including Advance for CWIP excluding ROU | (28,476.23) | (12,144.91) | (18,167.05) |
| Advances to Capital Vendors | (501.09) | (2,789.34) | (1,308.84) |
| ROU Asset Adjustment | (7,617.07) | 39.14 | (231.00) |
| Proceeds from sale of fixed assets | – | – | 9.62 |
| Government grant on Fixed Assets | – | – | – |
| Investment | 0.00 | (0.55) | (10.03) |
| Net cash (used in) / generated from investing activities (B) | (36,594.39) | (14,895.66) | (19,707.30) |
| Cash flow from financing activities | |||
| Proceeds from issuance of share capital with securities premium | – | – | – |
| Expenses related to initial public offer | – | – | (1,471.79) |
| Dividend | (225.26) | (0.26) | (99.73) |
| Share application money pending for allotment | – | – | – |
| Proceeds / (repayment) from short term borrowings, net | 14,755.48 | 8,073.65 | 6,093.36 |
| Proceeds / (repayment) from long term borrowings and lease liability | 10,151.44 | 2,249.70 | (626.72) |
| Interest Paid | (4,144.67) | (1,568.80) | (891.49) |
| Net cash (used in) / generated from financing activities (C) | 20,536.99 | 8,754.29 | 3,003.62 |
| Net Increase / (decrease) in cash and cash equivalent (A+B+C) | (516.33) | (446.41) | (14,793.00) |
| Cash and cash equivalent at the beginning of the year | 1,413.90 | 1,413.90 | 16,206.90 |
| Cash and cash equivalent at the end of the year | 897.57 | 967.50 | 1,413.90 |
| Particulars | As at 31-03-2026 (Audited) | As at 30-09-2025 (Unaudited) | As at 31-03-2025 (Audited) |
|---|---|---|---|
| ASSETS | |||
| (1) Non-current assets | |||
| (a) Property, Plant and Equipment | 45,550.49 | 24,201.63 | 20,807.69 |
| (b) ROU Assets | 8,422.61 | 766.40 | 805.54 |
| (c) Capital work-in-progress (Including Intangible assets under development) | 1,292.09 | 8,104.40 | 161.22 |
| (c) Other intangible assets | 362.57 | 119.64 | 94.07 |
| (d) Financial Assets | |||
| (i) Investments | 0.01 | 0.56 | 0.01 |
| (ii) Loans | 3,860.08 | 2,637.43 | 1,992.04 |
| (iii) Other Financial Assets | 5,947.51 | 5,293.51 | 1,926.76 |
| (e) Deferred tax assets (Net) | – | 17.27 | 17.27 |
| (f) Other non-current assets | – | – | – |
| Total Non-Current Assets | 65,435.37 | 41,140.83 | 25,804.61 |
| (2) Current assets | |||
| (a) Inventories | 46,499.28 | 30,457.45 | 13,684.85 |
| (b) Financial Assets | |||
| (i) Investments | – | – | – |
| (ii) Trade receivables | 31,600.65 | 35,418.85 | 27,059.96 |
| (iii) Cash and cash equivalents | 200.37 | 72.97 | 42.43 |
| (iv) Bank Balances other than (iii) above | 697.15 | 894.52 | 1,371.48 |
| (v) Loans & Advances | – | – | – |
| (vi) Other financial assets | 4,780.46 | 291.51 | 987.83 |
| (c) Other current assets (Incl. Capex Advance) | 3,441.53 | 7,111.27 | 4,454.06 |
| Total Current Assets | 93,219.44 | 74,246.57 | 47,600.62 |
| Total Assets | 1,58,654.81 | 1,15,387.40 | 73,405.23 |
| A. EQUITY |