Kokuyo Camlin Limited — quarter and year ended 31 March 2026
The following are the audited financial results for the quarter and year ended 31 March 2026 (Rs. in lakhs).
| Sr. No. | Particulars | Three months ended 31.03.2026 (Refer Note 1) | Three months ended 31.12.2025 Unaudited | Three months ended 31.03.2025 (Refer Note 2) | Year ended 31.03.2026 Audited | Year ended 31.03.2025 Audited |
|---|---|---|---|---|---|---|
| 1 | Revenue from operations | |||||
| a) Sales | 22,562.70 | 17,745.95 | 19,935.15 | 80,338.06 | 75,997.60 | |
| b) Other operating revenues | 60.39 | 50.59 | 68.21 | 258.75 | 255.28 | |
| Total revenue from operations | 22,623.09 | 17,796.54 | 20,003.36 | 80,596.81 | 76,252.88 | |
| 2 | Other income (Refer note no. 5) | 3.95 | 16.31 | (4.83) | 50.47 | 74.86 |
| 3 | Total income (1+2) | 22,627.04 | 17,812.85 | 19,998.53 | 80,647.28 | 76,327.74 |
| 4 | Expenses | |||||
| a) Cost of materials consumed (Refer note no. 6) | 9,093.90 | 8,085.47 | 7,575.54 | 33,801.04 | 30,679.58 | |
| b) Purchases of stock-in-trade (Refer note no. 6) | 5,522.47 | 3,471.72 | 5,380.62 | 16,930.95 | 16,447.04 | |
| c) Changes in inventories of finished goods, stock-in-trade and work-in-process | 443.29 | (1,223.15) | (550.62) | (1,103.32) | 1,981.34 | |
| d) Employee benefits expense (Refer note no. 7) | 2,674.76 | 2,699.06 | 2,570.65 | 10,860.49 | 9,846.89 | |
| e) Finance costs | 80.52 | 41.10 | 101.31 | 256.06 | 461.08 | |
| f) Depreciation and amortisation expense | 617.83 | 531.01 | 534.31 | 2,210.28 | 2,120.81 | |
| g) Other expenses (Refer note no. 5) | 3,805.88 | 3,615.55 | 3,706.89 | 14,301.05 | 13,916.18 | |
| Total expenses | 22,238.65 | 17,220.76 | 19,318.70 | 77,256.55 | 75,452.92 | |
| 5 | Profit before tax (3 – 4) | 388.39 | 592.09 | 679.83 | 3,390.73 | 874.82 |
| 6 | Tax expenses | |||||
| Current tax | 79.93 | 234.54 | 278.39 | 891.53 | 348.27 | |
| Deferred tax | 20.03 | (40.65) | (37.42) | 20.41 | (56.75) | |
| 7 | Profit after tax (5 – 6) | 288.43 | 398.20 | 438.86 | 2,478.79 | 583.30 |
| 8 | Other comprehensive income | |||||
| (i) Items that will not be reclassified to profit or loss | ||||||
| – Remeasurement loss on defined benefit plans | 17.70 | 13.88 | 1.18 | (58.11) | (152.42) | |
| – Fair value changes on equity instruments | (404.02) | (374.80) | 301.93 | (563.00) | 642.18 | |
| (ii) Income tax relating to items that will not be reclassified to profit or loss | 53.33 | 50.10 | 51.58 | 95.14 | 40.70 | |
| 9 | Total comprehensive (loss) / income for the period/year (7 + 8) | (44.56) | 87.38 | 793.55 | 1,952.82 | 1,113.76 |
| 10 | Paid-up equity share capital | 1,003.04 | 1,003.04 | 1,003.04 | 1,003.04 | 1,003.04 |
| (Face Value of Re.1/- per share) | ||||||
| 11 | Other equity | 31,194.73 | 29,241.91 | |||
| 12 | Earnings per equity share – Basic (Rs.) | 0.29 | 0.40 | 0.44 | 2.47 | 0.58 |
| – Diluted (Rs.) | 0.29 | 0.40 | 0.44 | 2.47 | 0.58 | |
| (Not annualised) | (Not annualised) | (Not annualised) |
| Particulars | As at 31 March 2026 (Audited) | As at 31 March 2025 (Audited) |
|---|---|---|
| A Assets | ||
| 1 Non-current assets | ||
| (a) Property, plant and equipment | 12,440.28 | 12,709.61 |
| (b) Right of use assets | 2,735.13 | 2,978.88 |
| (c) Investment property | 2.73 | 2.73 |
| (d) Intangible assets | 174.62 | 224.82 |
| (e) Financial assets | ||
| (i) Investments | 1,062.60 | 1,625.60 |
| (ii) Other financial assets | 216.05 | 307.98 |
| (f) Income tax assets (net) | 666.60 | 518.13 |
| (g) Other non-current assets | 720.88 | 790.44 |
| Total non – current assets (1) | 18,018.89 | 19,158.19 |
| 2 Current assets | ||
| (a) Inventories (Refer Note no.6) | 16,760.26 | 15,032.09 |
| (b) Financial assets | ||
| (i) Trade receivables | 7,487.19 | 7,600.66 |
| (ii) Cash and cash equivalents | 1,139.09 | 724.19 |
| (iii) Bank balances other than cash and cash equivalents | 42.99 | 50.23 |
| (c) Other current assets | 3,296.25 | 2,932.69 |
| Total current assets (2) | 28,725.78 | 26,339.86 |
| TOTAL ASSETS (1+2) | 46,744.67 | 45,498.05 |
| B Equity and liabilities | ||
| 1 Equity | ||
| (a) Equity share capital | 1,003.04 | 1,003.04 |
| (b) Other equity | 31,194.73 | 29,241.91 |
| Total equity (1) | 32,197.77 | 30,244.95 |
| 2 Liabilities | ||
| Non-current liabilities | ||
| (a) Financial liabilities | ||
| (i) Lease liabilities | 705.53 | 1,027.96 |
| (ii) Other financial liabilities | 62.50 | 12.50 |
| (b) Provisions | 591.83 | 670.52 |
| (c) Deferred tax liabilities (net) | 66.52 | 141.25 |
| Total Non – current liabilities (2) | 1,426.38 | 1,852.23 |
| 3 Current liabilities | ||
| (a) Financial liabilities | ||
| (i) Short term borrowings | 2,647.98 | 4,111.07 |
| (ii) Lease liabilities | 322.43 | 271.41 |
| (iii) Trade payables | ||
| Total outstanding dues of micro enterprises and small enterprises; and | 646.24 | 374.61 |
| Total outstanding dues of creditors other than micro enterprises and small enterprises. | 6,270.56 | 4,898.54 |
| (iv) Other financial liabilities | 2,035.52 | 2,466.56 |
| (b) Other current liabilities | 898.11 | 1,109.14 |
| (c) Provisions | 299.68 | 169.54 |
| Total Current Liabilities (3) | 13,120.52 | 13,400.87 |
| TOTAL EQUITY AND LIABILITIES (1+2+3) | 46,744.67 | 45,498.05 |
| Particulars | Year Ended 31 March 2026 (Audited) | Year Ended 31 March 2025 (Audited) |
|---|---|---|
| Profit before tax for the year | 3,390.73 | 874.82 |
| Adjustments for: | ||
| Depreciation and amortisation expense | 2,210.28 | 2,120.81 |
| Unrealised foreign exchange loss | 12.00 | 7.18 |
| Finance costs | 256.06 | 461.08 |
| Interest income | (34.31) | (22.28) |
| Allowances for credit losses on debts (net) | 1.18 | (2.58) |
| Allowances for credit losses on advances (net) | – | 32.26 |
| Loss on sale of property, plant and equipment and asset held for sale (net) | 4.34 | 2.88 |
| Total | 5,840.28 | 3,474.17 |
| Working capital adjustments | ||
| Decrease in trade receivables | 123.59 | 666.18 |
| (Increase) in other financial and current assets | (332.66) | (266.81) |
| (Increase) / decrease in inventories | (1,728.17) | 4,035.11 |
| Increase / (decrease) in trade payables | 1,620.35 | (1,361.91) |
| (Decrease) in provisions | (6.66) | (96.09) |
| (Decrease) in other financial and current liabilities | (490.74) | (166.98) |
| Total | (814.29) | 2,809.50 |
| Cash generated from operations | 5,025.99 | 6,283.67 |
| Income taxes paid (net) | (1,043.56) | (830.12) |
| Net cash generated from operating activities | 3,982.43 | 5,453.55 |
| Cash flows from investing activities | ||
| Purchase of property, plant and equipment [includes movements of capital work-in progress (including capital advances net of capital creditors)] | (1,687.31) | (2,106.55) |
| Proceeds from sale of property, plant and equipment | 32.52 | 25.88 |
| Investments in bank deposits | (63.62) | (530.80) |
| Proceeds from redemption of bank deposits | 106.17 | 511.37 |
| Interest received | 31.71 | 7.36 |
| Net cash (used in) investing activities | (1,580.53) | (2,092.74) |
| Cash flows from financing activities | ||
| Repayment of short term borrowings (net) | (1,438.00) | (2,420.55) |
| Interest paid | (156.07) | (286.12) |
| Repayment of principal towards lease liabilities | (271.41) | (226.40) |
| Interest paid on lease liabilities | (121.52) | (147.82) |
| Dividend Paid | – | (501.52) |
| Net cash (used in) financing activities | (1,987.00) | (3,582.41) |
| Net increase / (decrease) in cash and cash equivalents | 414.90 | (221.60) |
| Cash and cash equivalents at the beginning of the year | 724.19 | 945.79 |
| Cash and cash equivalents at the end of the year | 1,139.09 | 724.19 |
| Sr. no. | Particulars | Audited Figures (as reported before adjusting for qualifications) (Rs. in lakhs) | Adjusted Figures (audited figures after adjusting for qualifications) (Rs. in lakhs) |
|---|---|---|---|
| 1 | Turnover/ Total income | 80,596.81 | * |
| 2 | Total Expenditure | 77,256.55 | |
| 3 | Net Profit/(Loss) | 2,478.79 | |
| 4 | Earnings Per Share | 2.47 | |
| 5 | Total Assets | 46,744.67 | |
| 6 | Total Liabilities | 14,546.90 | |
| 7 | Net Worth | 32,197.77 | |
| 8 | Any other financial item(s) (as felt appropriate by the management) | – |