Kewal Kiran Clothing Limited — Year ended 31 March 2026 (Quarter ended 31 March 2026; Published 9 May 2026)
The BSE Limited / National Stock Exchange of India Limited letter encloses Standalone and Consolidated Audited Financial Results for the year ended March 31, 2026 (including the quarter ended March 31, 2026).
| Sr. No | Particulars | Quarter Ended | Year Ended |
|---|---|---|---|
| 31-Mar-26 Audited | 31-Dec-25 Audited | ||
| I | Income: | ||
| a. Revenue from Operations | 25,345 | 22,769 | |
| b. Other Income (refer note 4 below) | 9 | 290 | |
| III | Total Income (I + II) | 25,354 | 23,059 |
| IV | Expenses: | ||
| a. Cost of materials consumed | 10,890 | 9,999 | |
| b. Purchase of stock in trade | 965 | 1,085 | |
| c. Change in inventories of finished goods, work in progress and stock in trade | 1,817 | 394 | |
| d. Employee benefit expenses | 3,110 | 3,135 | |
| e. Finance cost | 246 | 313 | |
| f. Depreciation and amortisation expenses | 457 | 456 | |
| g. Manufacturing and operating expenses | 1,825 | 1,675 | |
| h. Administrative and other expenses | 864 | 1,201 | |
| i. Selling and distribution expenses | 1,311 | 718 | |
| Total Expenses | 21,495 | 18,976 | |
| V | Profit/(Loss) before exceptional items and tax (III – IV) | 3,859 | 4,083 |
| VI | Exceptional Items | – | – |
| VII | Profit/(Loss) before tax (V – VI) | 3,859 | 4,083 |
| VIII | Tax Expense: | ||
| a. Current tax | 980 | 1,045 | |
| b. Deferred tax* | 1 | 0 | |
| c. (Excess)/Short provision for taxes of earlier years | – | – | |
| IX | Profit/(Loss) for the period (VII – VIII) | 2,878 | 3,038 |
| X | Other Comprehensive Income (OCI) | ||
| A. Items that will not be reclassified subsequently to profit or loss | |||
| Remeasurement [gain / (loss)] of net defined benefit liability | 93 | (9) | |
| Effect [gain / (loss)] of measuring equity instruments at fair value through OCI | (47) | 41 | |
| Income tax on above | (17) | (4) | |
| B. Items that will be reclassified subsequently to profit or loss | – | – | |
| Income tax relating to items that will be reclassified subsequently to profit or loss | – | – | |
| Total of Other Comprehensive Income/(loss) | 29 | 28 | |
| XI | Total Comprehensive Income for the period (IX+X) | 2,907 | 3,066 |
| XII | Paid up Equity Capital (Face Value of Rs. 10/- each) | 6,163 | 6,163 |
| XIII | Reserves excluding revaluation reserves | – | – |
| XIV | Earnings Per Share (EPS) in Rs. | ||
| a. Basic | 4.67 | 4.93 | |
| b. Diluted | 4.67 | 4.93 |
| Particulars | As At 31-Mar-20 Audited | As At 31-Mar-19 Audited |
|---|---|---|
| ASSETS | ||
| 1) Non-Current Assets | ||
| a) Property, Plant and Equipment | 10,330 | 10,169 |
| b) Right of Use Asset | 4,528 | 4,728 |
| c) Capital Work in Progress | 70 | 84 |
| d) Investment Property | 118 | 120 |
| e) Other Intangible Assets | 17 | 24 |
| f) Financial Assets | ||
| i) Investment in Subsidiary and Joint Venture | 25,805 | 25,809 |
| ii) Investments others | 2,632 | 2,434 |
| iii) Loans | 16 | 123 |
| iv) Other Financial Assets | 2,258 | 4,969 |
| 139 | 107 | |
| b) Non-Current Tax Asset (Net) | 10 | 18 |
| h) Other Non-Current Assets | ||
| Sub total- Non Current Assets | 46,928 | 46,942 |
| 2) Current Assets | ||
| a) Inventories | 19,259 | 17,212 |
| b) Financial Assets | ||
| i) Investments | 13,621 | 14,042 |
| ii) Trade Receivables | 23,369 | 23,198 |
| iii) Cash & Cash Equivalents | 14,717 | 11,719 |
| iv) Bank balances (other than iii above) | 412 | 82 |
| v) Loans | 13 | 18 |
| vi) Other Financial Assets | 339 | 140 |
| c) Other Current Assets | 3,020 | 1,490 |
| Sub total- Current Assets | 75,671 | 70,901 |
| TOTAL ASSETS | 1,22,599 | 1,19,843 |
| EQUITY & LIABILITIES | ||
| Equity | ||
| a) Equity Share Capital | 6,163 | 6,103 |
| b) Other Equity | 86,371 | 75,535 |
| Sub total- Equity | 92,534 | 81,718 |
| Liabilities | ||
| 1) Non-Current Liabilities | ||
| a) Financial Liabilities | ||
| i) Lease Liabilities | 4,706 | 4,044 |
| ii) Other Financial Liability | 1,936 | 2,709 |
| b) Provisions | 7 | 7 |
| c) Deferred Tax Liability (Net) | 967 | 825 |
| Sub total- Non Current Liabilities | 7,636 | 7,585 |
| 2) Current Liabilities | ||
| a) Financial Liabilities | ||
| i) Borrowings | 4,534 | 10,111 |
| ii) Lease Liabilities | 809 | 581 |
| iii) Trade Payables | 51 | 47 |
| – Due to Micro and Small Enterprises | 6,800 | 8,172 |
| – Due to Others | 3,978 | 3,162 |
| iv) Other financial liabilities | 4,169 | 3,650 |
| b) Other Current Liabilities | 1,983 | 2,237 |
| c) Provisions | 83 | 80 |
| d) Current Tax Liabilities (Net) | ||
| Sub total- Current Liabilities | 22,429 | 30,940 |
| TOTAL EQUITY AND LIABILITIES | 1,22,599 | 1,19,843 |
| Particulars | For the Year Ended 31st March 2023 | For the Year Ended 31st March 2022 | ||
|---|---|---|---|---|
| Standalone | Standalone | Standalone | Standalone | |
| Audited | Audited | Audited | Audited | Audited |
| A. CASH FLOW FROM OPERATING ACTIVITIES | ||||
| Net Profit Before Taxes as per Statement of Profit and Loss | 17,505 | 18,604 | ||
| Adjustments for | ||||
| – Depreciation/Amortization | 1,772 | 1,326 | ||
| – (Gain)/Loss on Sale/Discard of Property Plant & Equipment (Net) | (192) | (52) | ||
| – Depreciation on Investment Property | 3 | 3 | ||
| – Net gain arising on Financial asset measured at Fair Value through Profit or Loss (FVTPL) | (622) | (396) | ||
| – (Gain)/Loss on Sale of Investments (Net) | (855) | (3,885) | ||
| – Sundry Balance (written back)/written off (Net) | (22) | 14 | ||
| – Bad Debts | 25 | – | ||
| – Finance costs | 1,228 | 927 | ||
| – Dividend Income | (22) | (16) | ||
| – Dividend Income (Subsidiary) | (50) | (380) | ||
| – Allowance for expected credit loss, Advances and Deposits | (319) | 50 | ||
| – Provision/(Reversal of provision) for Contingencies | 1 | (1) | ||
| – Unrealised (gain)/loss on exchange rate fluctuation (Net) | (429) | (414) | ||
| – Interest Income | 518 | (2,824) | ||
| 18,023 | 15,780 | |||
| Changes in Current & Non-current Assets and Liabilities | ||||
| – (Increase)/Decrease in Trade Receivable and Other Assets | 3,497 | (4,148) | ||
| – (Increase)/Decrease in Inventories | (2,047) | (9,011) | ||
| – Increase/(Decrease) in Trade Payables, Liabilities and Provisions | (547) | 3,672 | ||
| 903 | (9,487) | |||
| Net Cash Inflow from Operating Activities | 18,926 | 6,293 | ||
| Less: Income Tax Paid (Net of Refund) | (4,012) | (3,443) | ||
| Net Cash Inflow/(Outflow) from Operating Activities | 14,914 | 2,850 | ||
| B. CASH FLOW FROM INVESTING ACTIVITIES | ||||
| – Purchase of Property Plant & Equipment, Capital Work in Progress and Intangible assets (including Capital Advances) | (1,315) | (1,668) | ||
| – Sale of Property Plant & Equipment | 332 | 81 | ||
| – Investments in Joint Venture | – | (1,300) | ||
| – Purchase of Investments (current and non-current) | (367) | (8) | ||
| – Payment for acquisition of subsidiary | (2,000) | (11,652) | ||
| – Loan to subsidiary | – | (7,100) | ||
| – Repayment from Subsidiary | 100 | – | ||
| – Redemption of Investments (net of taxes of Rs 124 lakhs (P.Y Rs 58 lakhs)) | 1,799 | 3,436 | ||
| – Bank Deposit (including offered as Security) | (759) | (3,768) | ||
| – Maturity of Bank Deposit (including offered as Security) | 22 | 73 | 16 | 354 |
| – Dividend Income | 50 | – | ||
| – Dividend Income (Subsidiary) | 66 | 12 | ||
| Less: Income Tax Paid | (6) | (4) | ||
| Interest received | 184 | 137 | 494 | 370 |
| Less: Income Tax Paid | (47) | (124) | ||
| Net Cash inflow/(Outflow) from Investing Activities | (1,934) | (21,243) | ||
| C. CASH FLOW FROM FINANCING ACTIVITIES | ||||
| – Interest and Finance Charges | (806) | (651) | ||
| – Payment of Lease liability (including interest of Rs. 430 lakhs, (P.Y. Rs. |