Kiaasa Retail Ltd. — Half year and year ended 31 March 2026
| Particulars | For the half year ended 31/Mar/26 | For the half year ended 30/Sep/25 | For the year ended 31/Mar/26 | For the year ended 31/Mar/25 |
|---|---|---|---|---|
| Income: | ||||
| Revenue from operations | 7,671.46 | 5,791.76 | 13,463.22 | 12,162.80 |
| Other income | 52.36 | 9.18 | 61.54 | 1.92 |
| Total income | 7,723.82 | 5,800.94 | 13,524.76 | 12,164.72 |
| Expenses: | ||||
| Purchases of stock-in-trade | 7,311.74 | 4,130.58 | 11,442.32 | 8,318.22 |
| Change in inventories of stock-in-trade | (3,286.22) | (1,637.31) | (4,923.53) | (1,673.43) |
| Employee benefits expenses | 732.73 | 666.20 | 1,398.93 | 1,112.25 |
| Finance costs | 412.19 | 197.29 | 609.48 | 279.64 |
| Depreciation and amortization expenses | 141.20 | 140.06 | 281.26 | 139.29 |
| Other expenses | 1,791.02 | 1,415.60 | 3,206.62 | 2,763.96 |
| Total expenses | 7,102.66 | 4,912.42 | 12,015.08 | 10,939.93 |
| Profit before exceptional and extraordinary items and tax | 621.15 | 888.52 | 1,509.68 | 1,224.79 |
| Exceptional items | – | – | – | – |
| Profit before extraordinary items and tax | 621.15 | 888.52 | 1,509.68 | 1,224.79 |
| Extraordinary Items | – | – | – | – |
| Profit before tax | 621.15 | 888.52 | 1,509.68 | 1,224.79 |
| Tax Expenses: | ||||
| (i) Current Tax | 172.91 | 228.63 | 401.54 | 306.82 |
| (ii) Taxes of previous year | (3.81) | – | (3.81) | 10.16 |
| (iii) Deferred tax charge / (credit) | (1.51) | (3.89) | (5.40) | 6.32 |
| 167.59 | 224.74 | 392.33 | 323.30 | |
| Profit for the period / Year | 453.56 | 663.78 | 1,117.35 | 901.49 |
| Earnings Per Equity Share: | ||||
| (1) Basic earnings per share | 3.30 | 5.21 | 8.43 | 7.47 |
| (2) Diluted earning per share | 3.30 | 5.21 | 8.43 | 7.47 |
| Sr. No. | Particulars | As At 31 March 2026 (Audited) | As At 31 March 2025 (Audited) |
|---|---|---|---|
| I | EQUITY AND LIABILITIES | ||
| A | Shareholders’ funds | ||
| (a) Share capital | 1,823.00 | 1,273.90 | |
| (b) Reserves and surplus | 9,083.42 | 2,784.85 | |
| Total Shareholders’ funds | 10,906.42 | 4,058.75 | |
| B | Non-current liabilities | ||
| (a) Long-term borrowings | 508.32 | 377.20 | |
| (b) Deferred tax liabilities (net) | – | 1.27 | |
| (b) Other long-term liabilities | 3,717.90 | 2,910.11 | |
| (c) Long-term provisions | 65.74 | 42.54 | |
| Total Non-current liabilities | 4,291.96 | 3,331.12 | |
| C | Current Liabilities | ||
| (a) Short-term borrowings | 7,960.41 | 2,489.35 | |
| (b) Trade payables | |||
| (i) total outstanding dues of micro enterprises and small enterprises; and | 1,127.48 | 824.55 | |
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 1,820.63 | 3,001.92 | |
| (c) Other current liabilities | 865.65 | 355.50 | |
| (d) Short-term provisions | 115.33 | 325.32 | |
| Total Current Liabilities | 11,889.50 | 6,996.64 | |
| TOTAL EQUITY AND LIABILITIES (I) | 27,087.88 | 14,386.51 | |
| II | ASSETS | ||
| A | Non-current assets | ||
| (a) Property, plant and equipment, and intangible assets | |||
| (i) Property, plant and equipment | 2,514.90 | 2,389.55 | |
| (ii) Intangible assets | 25.08 | 28.89 | |
| (b) Deferred tax assets (net) | 4.13 | – | |
| (c) Long-term loans and advances | 410.26 | 319.87 | |
| (d) Other non-current assets | 1,361.69 | – | |
| Total Non-current assets | 4,316.06 | 2,738.31 | |
| B | Current Assets | ||
| (a) Inventories | 11,747.52 | 6,823.99 | |
| (b) Trade receivables | 3,306.50 | 2,188.41 | |
| (c) Cash and cash equivalents | 3,011.31 | 270.38 | |
| (d) Bank balances other than cash & cash equivalents | 157.94 | – | |
| (e) Short-term loans and advances | 4,034.62 | 1,870.26 | |
| (f) Other current assets | 513.93 | 495.16 | |
| Total Current Assets | 22,771.82 | 11,648.20 | |
| TOTAL ASSETS (II) | 27,087.88 | 14,386.51 |
| Particulars | 31-Mar-26 | 31-Mar-25 |
|---|---|---|
| A. CASH FLOW FROM OPERATING ACTIVITIES | ||
| Net Profit / (Loss) before Tax | 1,509.68 | 1,224.79 |
| Add: Depreciation | 281.26 | 139.29 |
| Add: Bad debts | 14.69 | 0.21 |
| Add: Advances written off | 21.43 | – |
| Add: Interest on borrowings | 547.80 | 220.15 |
| Add: Interest on income tax | 34.03 | – |
| Less: Liabilities no longer required written back | (21.34) | – |
| Less: Interest income | (34.15) | (0.83) |
| Operating Profit/ (Loss) before working capital changes | 2,353.40 | 1,583.61 |
| (Increase) in Inventory | (4,923.53) | (1,673.43) |
| (Increase) / decrease in trade receivable | (1,132.78) | (1,515.81) |
| (Increase) / decrease in long term loan and advances | (90.39) | 62.19 |
| (Increase) / decrease in Short term loan and advances | (2,014.66) | 459.86 |
| Increase in other non-current and current assets | (1,367.91) | (479.62) |
| Increase in other bank balances | (157.94) | – |
| Increase / (decrease) in trade payables | (857.02) | (907.94) |
| Increase in other non-current and current liabilities | 1,191.64 | 1,445.79 |
| Increase in long term provisions | 23.20 | 14.65 |
| Increase in short term provision | 10.30 | 52.88 |
| Net cash generated from operating activities | (6,965.70) | (957.82) |
| Taxes paid (net) | (652.04) | (226.76) |
| Net cash generated from / (used in) operating activities | (7,617.74) | (1,184.58) |
| B. CASH FLOW FROM INVESTING ACTIVITIES | ||
| Purchase of property, plant and equipments (including intangible assets) | (447.92) | (1,739.04) |
| Interest on fixed deposits | 21.61 | 0.83 |
| Net cash used in investing activities | (426.31) | (1,738.21) |
| C. CASH FLOW FROM FINANCING ACTIVITIES | ||
| Proceed from issue of shares (including security premium) | 5,730.32 | 1,958.50 |
| Proceeds from long term borrowings | 756.65 | 459.11 |
| (Repayment) of long term borrowings | (558.62) | (321.31) |
| (Repayment) / proceeds from short term borrowings | 5,404.14 | 1,140.31 |
| Interest paid | (547.50) | (216.70) |
| Net cash generated from / (used in) financing activities | 10,784.98 | 3,019.91 |
| INCREASE / (DECREASE) IN CASH AND CASH EQUIVALENTS | 2,740.93 | 97.12 |
| Cash and cash equivalents at the beginning of the year | 270.38 | 173.26 |
| Cash and cash equivalents at the end of the year | 3,011.31 | 270.38 |