K. V. Toys India Ltd. — Quarter and year ended March 31, 2026 (reporting period; Board meeting held on May 15, 2026)
| S. No. | Particulars | Disclosures |
|---|---|---|
| 1 | Name of the Secretarial Auditor | CS Naveen Karn |
| 2 | Reason for appointment | Following the provisions of Section 204 of the Companies Act, 2013 read with Rule 9 of the Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014 the Company has appointed an Secretarial Auditor for conducting Secretarial Audit of the Company. |
| 3 | Date of appointment & term of appointment | M/s Naveen Karn & Co was appointed as Secretarial Auditor of the Company at the Board Meeting held on 15.05.2026 for the financial year 2026 -27 at a remuneration as decided by the Board of Directors and the firm mutually. |
| 4 | Brief profile | CS Naveen Karn has 6 years of post qualification experience in the field of Secretarial and Legal matter of various companies. Exposure in Handling Public, Rights issues, Conducting AGMs, EGMs, Board Meeting, Secretarial Audits, and Financial Audits, well versed with Statutory Compliance under SEBI Regulations, Stock Exchange Listing Agreements, FEMA, RBI, ESI, PF, Company Law and related acts. |
| 5 | Disclosure of relationships between directors | None |
| Sr. No. | Particulars | Disclosures |
|---|---|---|
| 1 | Name of the Internal Auditor | M/s RAL & Associates |
| 2 | Reason for appointment | Following the provisions of Section 138 of the Companies Act, 2013 read with Rule 13 of the Companies (Accounts) Rules, 2014 and other applicable provisions (if any) of the Companies Act, 2013 the Company has appointed an Internal Auditor for conducting Internal Audit of the Company. |
| 3 | Date of appointment & term of appointment | M/s RAL & Associates was appointed as Internal Auditor of the Company at the Board Meeting held on 15.05.2026 for the financial year 2026 -27 at a remuneration as decided by the Board of Directors and the firm mutually. |
| 4 | Brief profile | RAL & Associates, established in 2021, is a Chartered Accountancy firm with experience in Auditing, Taxation, Accounting, and Advisory matters of various companies across healthcare, logistics, manufacturing, and professional services sectors. The firm is led by CA Rahul Vishwakarma (Direct Tax & CFO Services), CA Aditya Iyer (Indirect Tax, Audit & CFO Services), and CA Lata Sharma (GAAP specialisation), bringing together specialised expertise across core practice areas. Exposure in handling Statutory Audits, Tax Audits, Internal Audits, GST Audits, Stock Audits, Forensic Audits, IFRS Consolidation, Financial Due Diligence, M&A Advisory, FP&A, ERP Implementation Support, and CFO Services, well versed with Statutory Compliance under Income Tax Act, GST Laws, FEMA , RBI Guidelines, Companies Act, Ind AS, IFRS, and related acts. |
| 5 | Disclosure of relationships between directors | None |
| S. No. | Object of the Issue | Allocated Amount (₹ in Lakhs) | Amount utilised till March 31, 2026 (₹ in Lakhs) | Amount un-utilised till March 31, 2026 (₹ in Lakhs) | Remarks (if any) |
|---|---|---|---|---|---|
| 1 | Funding the working capital requirements of the company | 2,091.80 | 607.85 | 1,483.95 | As on 31-03-2026, unutilised balance is parked in fixed deposits with banks (Rs.1050 lakhs) and mutual funds (Rs. 875.89 lakhs). |
| 2 | Loan Repayment | 1,169.82 | 1,161.92 | 7.90 | |
| 3 | General Corporate Expenses | 417.09 | – | 417.09 | |
| 4 | Issue Expenses | 336.49 | 319.54 | 16.95 | |
| Total | 4,015.20 | 2,089.31 | 1,925.89 |
| Particulars | As at March 31, 2026 (Audited) ₹ | As at March 31, 2025 (Audited) ₹ |
|---|---|---|
| A EQUITY AND LIABILITIES | ||
| (1) Shareholders’ funds | ||
| (a) Share capital | 628.00 | 460.00 |
| (b) Reserves and Surplus | 4,849.49 | 445.06 |
| 5,477.49 | 905.06 | |
| (2) Non-current liabilities | ||
| (a) Long term Borrowings | 1,252.84 | 1,437.16 |
| (b) Deferred tax liabilities (net) | – | – |
| (c) Long term Provisions | 12.14 | 29.57 |
| 1,264.98 | 1,466.73 | |
| (3) Current liabilities | ||
| (a) Short Term Borrowings | 5.98 | 948.13 |
| (b) Trade payables | ||
| (i) Due to Micro and Small Enterprises | 141.70 | 179.75 |
| (ii) Due to Others | 1,217.97 | 1,222.15 |
| (c) Other current liabilities | 82.23 | 106.61 |
| (d) Short-term provisions | 64.98 | 29.48 |
| 1,512.86 | 2,486.12 | |
| 8,255.33 | 8,255.33 | 4,857.91 |
| B ASSETS | ||
| (1) Non-current assets | ||
| (a) Property, Plant & Equipment and Intangible Assets | ||
| (i) Property, Plant & Equipment | 132.97 | 117.29 |
| (ii) Intangible Assets | 24.89 | 31.84 |
| (b) Deferred tax assets (net) | 2.81 | 8.60 |
| (c) Non-Current Investments | 5.25 | – |
| (d) Other Non-Current Assets | 75.50 | 21.66 |
| 241.42 | 179.39 | |
| (2) Current assets | ||
| (a) Investments | 875.89 | – |
| (b) Inventories | 2,255.25 | 2,210.54 |
| (c) Trade receivables | 2,424.28 | 1,650.53 |
| (d) Cash and bank balances | 1,531.38 | 202.85 |
| (e) Short-term loans and advances | 909.81 | 614.60 |
| (f) Other current assets | 17.30 | – |
| 8,013.91 | 4,678.52 | |
| 8,255.33 | 8,255.33 | 4,857.91 |
| Particulars | For the half-year ended March 31, 2026 Audited | For the half-year ended September 30, 2025 Audited | For the year ended March 31, 2025 Unaudited | For the year ended March 31, 2026 Audited | For the year ended March 31, 2025 Audited |
|---|---|---|---|---|---|
| I Revenue from operations | 9,399.04 | 8,080.30 | 5,525.06 | 17,479.34 | 8,556.01 |
| II Other income | 27.73 | 10.07 | 3.99 | 37.80 | 4.06 |
| III Total Revenue (I + II) | 9,426.77 | 8,090.37 | 5,529.05 | 17,517.14 | 8,560.07 |
| IV Expenses: | |||||
| (a) Cost of material consumed | 7,233.90 | 6,448.21 | 6,310.32 | 13,682.11 | 8,923.64 |
| (b) Direct Expenses | 798.12 | 642.92 | 437.70 | 1,441.04 | 451.62 |
| (c) Changes in inventories of work-in-progress, finished goods | 143.57 | (82.16) | (1,952.46) | 61.41 | (1,952.46) |
| (d) Employee benefits expense | 208.51 | 204.84 | 122.04 | 413.35 | 192.83 |
| (e) Finance costs | 28.44 | 58.04 | 35.16 | 86.48 | 35.17 |
| (f) Depreciation and amortization expense | 24.76 | 21.58 | 5.22 | 46.34 | 5.23 |
| (g) Other expenses | 371.08 | 253.97 | 194.24 | 625.05 | 296.85 |
| Total Expenses | 8,808.38 | 7,547.40 | 5,152.22 | 16,355.78 | 7,952.88 |
| V Profit before prior period item & tax (III – IV) | 618.39 | 542.97 | 376.83 | 1,161.36 | 607.19 |
| VI Prior Period Item | (12.18) | 0.97 | – | (11.21) | – |
| VII Profit before tax (V – VI) | 630.57 | 542.00 | 376.83 | 1,172.57 | 607.19 |
| VIII Tax expense: | |||||
| (1) Current tax expense | 160.68 | 135.95 | 97.58 | 296.63 | 156.44 |
| (2) Deferred tax expense/(credit) | 0.79 | 5.00 | (5.00) | 5.79 | (5.00) |
| (3) Short/(Excess) provision of tax for earlier years | 1.34 | (7.96) | – | (6.62) | – |
| 162.81 | 132.99 | 92.58 | 295.80 | 151.44 | |
| IX Profit from continuing operations (VII-VIII) | 467.76 | 409.01 | 284.25 | 876.77 | 455.75 |
| X Paid-up Equity Share Capital (Face Value of ₹ 10/- each) | 628.00 | 460.00 | 460.00 | 628.00 | 460.00 |
| XI Reserves excluding revaluation reserves | 4,849.49 | 445.06 | |||
| XII Earnings per Equity Share (Non-Annualised): – Face Value of ₹ 10/- each | |||||
| Basic | 8.32 | 8.89 | 6.18 | 17.15 | 13.34 |
| Diluted | 8.32 | 8.89 | 6.18 | 17.15 | 13.34 |
| Particulars | For the year ended March 31, 2026 | For the year ended March 31, 2025 |
|---|---|---|
| Cash Flow From Operating Activities: | ||
| Net Profit before tax as per Profit And Loss A/c | 1,172.57 | 607.19 |
| Adjustments for: | ||
| – Interest expense | 70.21 | 23.52 |
| – Gratuity Provision | (12.84) | 4.53 |
| – Interest Income | (19.81) | (0.28) |
| – Prior period item | (23.65) | 23.65 |
| – Lease equilisaton reserve | 15.71 | – |
| – Unrealised Realised Forex Exchange (Gain)/Loss | 1.93 | (0.84) |
| – Bad Debts | 0.56 | – |
| – Gain on sale of investment | (0.89) | – |
| – Depreciation and Amortisation Expense | 47.32 | 5.23 |
| Operating Profit Before Working Capital Changes | 1,251.11 | 663.00 |
| Adjusted for (Increase)/Decrease in operating assets: | ||
| – Loans and advances | (295.21) | (511.82) |
| – Inventories | (44.71) | (2,210.54) |
| – Trade Receivables | (774.31) | (893.80) |
| – Other Assets (Including Other Bank Balances) | (1,201.85) | (33.45) |
| Adjusted for Increase/(Decrease) in operating liabilities: | ||
| – Trade Payables | (44.16) | 1,268.78 |
| – Other Current Liabilities & Provisions | (1.97) | (49.40) |
| Cash Generated From Operations Before Extra-Ordinary Items | (1,111.10) | (1,767.23) |
| Net Income Tax (paid)/ refunded | (291.08) | (127.81) |
| Net Cash Flow from/(used in) Operating Activities: (A) | (1,402.18) | (1,895.04) |
| Purchase of property, plant & equipment and intangible assets | (56.05) | (4.73) |
| Sale of property, plant & equipment | – | – |
| (Payment)/Net Amount Received towards takeover of KV Impex (Net of Cash & Cash Equivalents Acquired) | – | 179.66 |
| Payment towards acquisition of investments in Subsidiaries & Associates | (4.05) | – |
| Payment towards acquisition of investments in mutual funds | (975.00) | – |
| Receipt from sale of investments in mutual funds | 100.00 | – |
| Net Cash Flow from/(used in) Investing Activities: (B) | (935.10) | 174.93 |
| Cash Flow from Financing Activities: | ||
| Proceeds from borrowings | 359.96 | 2,018.68 |
| Repayment of borrowings | (1,486.43) | (100.00) |
| Interest expense paid | (77.55) | (12.44) |
| Proceeds from shares issued including premium (Net of issue expense including prepaid) | 3,719.31 | (23.65) |
| Net Cash Flow from/(used in) Financing Activities (C) | 2,515.29 | 1,882.59 |
| Net Increase/(Decrease) in Cash & Cash Equivalents (A+B+C) | 178.01 | 162.48 |
| Cash & Cash Equivalents As At Beginning of the Year | 185.58 | 23.10 |
| Cash & Cash Equivalents As At End of the Year | 363.59 | 185.58 |
| Component of cash and cash equivalent consists of: | ||
| Cash-in-hand | 8.15 | 7.92 |
| Bank Balance | 355.44 | 177.66 |
| Total | 363.59 | 185.58 |
| S. No. | Object of the Issue | Allocated Amount (₹ in Lakhs) | Amount utilised till March 31, 2026 (₹ in Lakhs) | Amount un-utilised till March 31, 2026 (₹ in Lakhs) | Remarks (if any) |
|---|---|---|---|---|---|
| 1 | Funding the working capital requirements of the company | 2,091.80 | 607.85 | 1,483.95 | As on 31-03-2026, unutilised balance is parked in fixed deposits with banks (Rs.1050 lakhs) and mutual funds (Rs. 875.89 lakhs). |
| 2 | Loan Repayment | 1,169.82 | 1,161.92 | 7.90 | |
| 3 | General Corporate Expenses | 417.09 | – | 417.09 | |
| 4 | Issue Expenses | 336.49 | 319.54 | 16.95 | |
| Total | 4,015.20 | 2,089.31 | 1,925.89 |
| Particulars | As at March 31, 2026 (Audited) | As at March 31, 2025 (Audited) |
|---|---|---|
| A. EQUITY AND LIABILITIES | ||
| (1) Shareholders’ funds | ||
| (a) Share capital | 628.00 | – |
| (b) Reserves and Surplus | 4,847.03 | – |
| Total Shareholders’ funds |