Kalpataru Limited — Quarter and year ended 31 March 2026 (audited)
| Sr.No. | Particulars | Quarter ended 31-03-26 (Audited) [Refer Note 3] | Quarter ended 31-12-25 (Unaudited) | Quarter ended 31-03-25 (Audited) [Refer Note 4] | Year Ended 31-03-26 (Audited) | Year Ended 31-03-25 (Audited) |
|---|---|---|---|---|---|---|
| 1 | Income | |||||
| Revenue from Operations | 5,807 | 5,588 | 6,772 | 20,980 | 28,280 | |
| Other Income | 3,744 | 4,173 | 8,852 | 16,241 | 25,379 | |
| Total Income | 9,551 | 9,761 | 15,624 | 37,221 | 53,659 | |
| 2 | Expenses | |||||
| Cost of sales and other operational expenses | 1,976 | 295 | 2,409 | 3,127 | 10,424 | |
| Employee Benefits expense | 1,559 | 2,545 | 1,039 | 7,366 | 3,684 | |
| Finance Costs | 3,594 | 4,296 | 7,147 | 18,449 | 25,025 | |
| Depreciation and Amortisation expenses | 469 | 573 | 585 | 2,081 | 1,912 | |
| Other expenses | 1,920 | 2,346 | 2,703 | 8,840 | 8,470 | |
| Total Expenses | 9,518 | 10,055 | 13,883 | 39,863 | 49,515 | |
| 3 | Profit / (loss) before exceptional item and tax (1-2) | 33 | (294) | 1,741 | (2,642) | 4,144 |
| 4 | Less: Exceptional items (Refer Note 7) | – | 174 | – | 174 | – |
| 5 | Profit / (loss) before tax (3-4) | 33 | (468) | 1,741 | (2,816) | 4,144 |
| 6 | Tax expenses (net) | |||||
| Current Tax | – | – | (58) | – | 1,073 | |
| Earlier year Tax | 80 | – | – | 80 | – | |
| Deferred Tax | 72 | (749) | 172 | (1,273) | 746 | |
| 7 | Profit / (loss) for the Period/Year (5-6) | (119) | 281 | 1,627 | (1,623) | 2,325 |
| 8 | Other Comprehensive Income | |||||
| Items that will not be reclassified to Profit and Loss | ||||||
| Remeasurements of Defined Benefits Plan | 4 | (270) | 11 | (259) | 31 | |
| Tax on above | (1) | 94 | (4) | 91 | (11) | |
| Other Comprehensive Income / (expenses) net of tax | 3 | (176) | 7 | (168) | 20 | |
| 9 | Total Comprehensive Income (Loss) for the Period/Year after tax | (116) | 105 | 1,634 | (1,791) | 2,345 |
| 10 | Paid up equity share capital (Face value of Rs.10 each) | 20,591 | 20,591 | 16,749 | 20,591 | 16,749 |
| 11 | Other Equity (excluding Revaluation Reserve) | 3,89,747 | 2,40,800 | |||
| 12 | *Earnings Per Share (EPS) ** | |||||
| (a) Basic EPS (in Rs.) | (0.06) | 0.14 | 1.16 | (0.82) | 1.66 | |
| (b) Diluted EPS (in Rs.) | (0.06) | 0.14 | 1.16 | (0.82) | 1.66 |
| Particulars | As at 31 March 2026 (Audited) | As at 31 March 2025 (Audited) |
|---|---|---|
| ASSETS | ||
| Non-current assets | ||
| Property, plant and equipment | 5,089 | 1,464 |
| Investment property | 24,693 | 37,336 |
| Other intangible assets | 26 | 42 |
| Financial assets | ||
| (i) Investments | 10,670 | 10,100 |
| (ii) Loans | 88,206 | 1,18,268 |
| (iii) Other financial assets | 4,363 | 5,155 |
| Non current tax asset (net) | 6,942 | 3,970 |
| Deferred tax assets | 3,935 | 2,549 |
| Other non-current assets | 942 | 1,094 |
| Total non-current assets | 1,44,866 | 1,79,978 |
| Current assets | ||
| Inventories | 1,46,761 | 1,03,042 |
| Financial assets | ||
| (i) Investments | 5,284 | – |
| (ii) Trade receivables | 8,184 | 10,681 |
| (iii) Cash and cash equivalents | 5,009 | 3,789 |
| (iv) Bank balances other than (ii) above | 32,658 | 29,695 |
| (v) Loans | 4,08,550 | 3,10,165 |
| (vi) Other financial assets | 3,620 | 3,367 |
| Other current assets | 4,932 | 4,121 |
| Total current assets | 6,14,998 | 4,64,860 |
| Assets classified as held for sale | 11,250 | – |
| Total assets | 7,71,114 | 6,44,838 |
| EQUITY AND LIABILITIES | ||
| Equity | ||
| Equity share capital | 20,591 | 16,749 |
| Other equity | 3,89,747 | 2,40,800 |
| Total equity | 4,10,338 | 2,57,549 |
| Liabilities | ||
| Non-current liabilities | ||
| Financial liabilities | ||
| (i) Borrowings | 1,33,357 | 1,67,864 |
| (ii) Other financial liabilities | 20,214 | 23,568 |
| Provisions | 2,025 | 1,256 |
| Other non-current liabilities | 2,327 | 4,704 |
| Total non-current liabilities | 1,57,923 | 1,97,392 |
| Current liabilities | ||
| Financial liabilities | ||
| (i) Borrowings | 79,477 | 1,05,923 |
| (ii) Trade payables | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 1,367 | 467 |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 11,617 | 13,550 |
| (iii) Other financial liabilities | 36,926 | 39,744 |
| Other current liabilities | 71,938 | 28,539 |
| Provisions | 1,528 | 1,674 |
| Total current liabilities | 2,02,853 | 1,89,897 |
| Total equity and liabilities | 7,71,114 | 6,44,838 |
| Sr. No. | Particulars | For the year 31 March 2026 (Audited) | For the year ended 31 March 2025 (Audited) |
|---|---|---|---|
| A. Cash flow from operating activities | |||
| – Profit /(Loss) before Tax | (2,816) | 4,144 | |
| – Adjustments for: | |||
| — Depreciation and amortisation expense | 2,081 | 1,912 | |
| — Employee stock grant scheme reserve | 1,790 | – | |
| — Interest income (including fair value change in financial instruments) | (14,099) | (23,924) | |
| — Interest expenses and other financial charges (including Unwinding of discount on financial) | 18,449 | 25,025 | |
| — Fair value (Gain)/Loss on financial instruments at fair value through profit or loss (net) | (82) | 39 | |
| — Dividend income | (62) | (31) | |
| — Loss(Gain) on sale of property plant and equipment (net) | (554) | 1 | |
| — Share of loss from partnership firms / LLP (net) | (679) | 18 | |
| — Unrealised Exchange (Gain)/Loss (Net) | (3) | 12 | |
| — Liability no longer required written back | (648) | (542) | |
| — Sundry Balance written off | 14 | 4 | |
| Operating profit before working capital changes | 3,391 | 6,658 | |
| – Adjustments for: | |||
| — (Increase) / decrease in inventories | (35,326) | (54,961) | |
| — (Increase) / decrease in trade receivable and Financial and Other Assets | 1,145 | 796 | |
| — Increase/ (decrease) Trade Payables, Financial & Other Liabilities and Provisions | 30,021 | 68,354 | |
| Cash generated from operating activities | (769) | 20,846 | |
| – Direct taxes (paid) | (3,715) | (232) | |
| Net cash flows (used in) operating activities (A) | (4,484) | 20,615 | |
| B. Cash flow from investing activities | |||
| – Purchase of property, plant and equipment, Investment properties, intangible assets (including capital work-in-progress) | (4,835) | (1,314) | |
| – Sale of property, plant and equipment and Investment properties | 644 | 29 | |
| – Investments/(Divestment) in Securities | (5,772) | (353) | |
| – Loans given | (4,00,422) | (4,78,629) | |
| – Loans given repaid | 3,41,925 | 3,84,564 | |
| – Dividend received | 62 | 31 | |
| – Investment in current account of partnership firms / LLP’s | (15,477) | (26,389) | |
| – Withdrawals from current account of partnership firms / LLP’s | 15,857 | 26,103 | |
| – Interest received | 4,192 | 5,734 | |
| – Increase / (Decrease) in other bank balances | (2,171) | (20,663) | |
| Net cash generated from / (used in) investing activities (B) | (65,997) | (1,10,887) | |
| C. Cash flow from financing activities | |||
| – Proceeds from issuance of Equity share Capital | 1,59,000 | – | |
| – Share Issue expenses | (6,100) | – | |
| – Proceed from issuance of Compulsory Convertible Debentures | – | 1,44,000 | |
| – Proceeds from non-current borrowings | 68,133 | 46,700 | |
| – Repayment of non-current borrowings | (1,29,064) | (71,162) | |
| – Proceeds from current borrowings | 37,590 | 1,29,086 | |
| – Repayment of current borrowings | (39,222) | (1,55,157) | |
| – Increase/(decrease) in other borrowings | – | 2,924 | |
| – Interest paid | (21,605) | (25,490) | |
| Net cash flows from / (used in) financing activities (C) | 68,732 | 70,901 | |
| Net changes in cash and cash equivalents (A+B+C) | (1,748) | (19,371) | |
| – Cash and cash equivalents (including bank balance overdraft) at the beginning of the year | (17,970) | 1,402 | |
| – Cash and cash equivalents (including bank balance overdraft) at the end of the year | (19,718) | (17,969) |
| Particulars | As at 31 March 2026 | As at 31 March 2025 |
|---|---|---|
| Cash on hand | 47 | 14 |
| Balances with banks in current accounts | 660 | 188 |
| Deposits with bank having original maturity period of less than three months | 4,302 | 3,587 |
| Less: Bank overdraft | (24,727) | (21,758) |
| Total | (19,718) | (17,969) |
| Sr. no. | Particulars | Quarter ended 31 March 2026 (Audited) [Refer Note 3] | Quarter ended 31 December 2025 (Unaudited) | Quarter ended 31 March 2025 (Audited) [Refer Note 4] | Year ended 31 March 2026 (Audited) | Year ended 31 March 2025 (Audited) |
|---|---|---|---|---|---|---|
| 1 | Income | |||||
| Revenue from Operations | 169,373 | 50,492 | 59,688 | 343,562 | 222,162 | |
| Other Income | 3,496 | 3,066 | 7,032 | 10,109 | 10,997 | |
| Total Income | 172,869 | 53,558 | 66,720 | 353,671 | 233,159 | |
| 2 | Expenses | |||||
| Cost of sales and other operational expenses | 129,791 | 44,835 | 49,439 | 275,213 | 175,853 | |
| Employee benefits expense | 4,977 | 6,822 | 3,921 | 22,638 | 13,724 | |
| Finance Costs | 1,094 | 1,485 | 1,114 | 7,001 | 5,316 | |
| Depreciation and Amortisation Expenses | 1,363 | 1,222 | 1,078 | 4,642 | 3,765 | |
| Other Expenses | 12,863 | 6,300 | 8,299 | 33,499 | 26,784 | |
| Total Expenses | 150,088 | 60,664 | 63,851 | 342,993 | 225,442 | |
| 3 | Profit / (loss) before share of profits / (loss) in Associate and Joint Venture and exceptional items (1-2) | 22,781 | (7,106) | 2,869 | 10,678 | 7,717 |
| 4 | Share of Net Profit/ (loss) in Associates and Joint Venture | (133) | (32) | (10) | (327) | (125) |
| 5 | Profit / (loss) before exceptional item and tax (3+4) | 22,648 | (7,138) | 2,859 | 10,351 | 7,592 |
| 6 | Less: Exceptional item (Refer note 7) | – | 770 | – | 770 | – |
| 7 | Profit / (loss) before tax (5-6) | 22,648 | (7,908) | 2,859 | 9,581 | 7,592 |
| 8 | Tax Expense | 3,261 | (1,204) | 827 | 1,585 | 5,118 |
| – Current tax | 5,225 | 1,078 | (271) | 8,000 | 5,011 | |
| – Earlier year tax | 22 | – | – | 22 | – | |
| – Deferred tax (credit) / charge | (1,986) | (2,282) | 1,098 | (6,437) | 107 | |
| 9 | Profit / (loss) for the Period/ Year (7-8) | 19,387 | (6,704) | 2,032 | 7,996 | 2,474 |
| 10 | Other comprehensive (Expense) / Income |