Kaynes Technology India Limited — Quarter ended 31 March 2026 (Audited) and Year ended 31 March 2026 (Audited)
The following financial tables are extracted from the provided document (Standalone and Consolidated).
| SL No | Particulars | Quarter ended 31st March 2026 (Audited) | 31st December 2025 (Unaudited) | 31st March 2025 (Audited) | Year ended 31st March 2026 (Audited) | Year ended 31st March 2025 (Audited) |
|---|---|---|---|---|---|---|
| 1 | Income | |||||
| a) Revenue from operations | 6,881.13 | 5,217.55 | 7,365.46 | 21,278.18 | 19,154.43 | |
| b) Other income | 387.22 | 467.48 | 260.93 | 1,735.58 | 1,365.22 | |
| Total Income | 7,268.35 | 5,685.03 | 7,626.39 | 23,013.76 | 20,519.65 | |
| 2 | Expenses | |||||
| a) Cost of materials consumed | 5,657.96 | 4,032.37 | 5,398.11 | 16,602.32 | 13,957.98 | |
| b) Changes in inventories of finished goods and work in progress | (563.25) | (253.08) | 259.99 | (998.62) | 15.00 | |
| c) Employee benefit expenses | 345.12 | 325.25 | 299.67 | 1,192.09 | 1,129.67 | |
| d) Finance cost | 154.44 | 162.31 | 249.49 | 738.70 | 877.33 | |
| e) Depreciation and amortization expense | 89.53 | 84.58 | 72.44 | 328.31 | 267.78 | |
| f) Other expenses | 582.87 | 375.44 | 570.54 | 1,599.28 | 1,518.41 | |
| Total Expenses | 6,266.67 | 4,726.87 | 6,850.24 | 19,462.08 | 17,766.17 | |
| 3 | Profit before exceptional items and tax (1-2) | 1,001.68 | 958.16 | 776.15 | 3,551.68 | 2,753.48 |
| 4 | Exceptional items, net gain / (loss) [Refer note 4] | (0.86) | (24.68) | (25.54) | ||
| 5 | Profit before tax (3-4) | 1,000.82 | 933.48 | 776.15 | 3,526.14 | 2,753.48 |
| 6 | Tax expenses | |||||
| Current tax | 164.00 | 318.18 | 160.00 | 883.18 | 649.46 | |
| Deferred tax | 127.41 | (44.52) | 12.06 | 101.90 | 4.97 | |
| 7 | Profit for the period / year (5-6) | 709.41 | 659.82 | 604.09 | 2,541.06 | 2,099.05 |
| 8 | Other comprehensive income | |||||
| (i) Items that will not be reclassified to profit or loss | 10.96 | 7.79 | 2.83 | 21.18 | 9.06 | |
| (ii) Income tax relating to items that will not be reclassified to profit or loss | (2.76) | (1.96) | (0.71) | (5.33) | (2.28) | |
| Other comprehensive income for the period / year, net of taxes | 8.20 | 5.83 | 2.12 | 15.85 | 6.78 | |
| 9 | Total comprehensive income for the period / year (7+8) | 717.61 | 665.65 | 606.21 | 2,556.91 | 2,105.83 |
| 10 | Paid-up equity share capital (face value of Rs. 10 each) | 670.35 | 670.35 | 640.84 | 670.35 | 640.84 |
| 11 | Reserves excluding revaluation reserves as per balance sheet i.e. ‘Other Equity’ | 44,326.73 | 25,785.05 | |||
| 12 | Earnings per share | |||||
| a) Basic (not annualised / annualised) | 10.39 | 9.85 | 9.50 | 38.30 | 32.81 | |
| b) Diluted (not annualised / annualised) | 10.31 | 9.75 | 9.45 | 38.02 | 32.51 |
| Particulars | As at 31st March 2026 (Audited) | As at 31st March 2025 (Audited) |
|---|---|---|
| ASSETS | ||
| NON-CURRENT ASSETS | ||
| Property, plant and equipment | 2,854.99 | 2,026.37 |
| Capital work-in-progress | 56.46 | 266.10 |
| Intangible assets | 64.33 | 119.87 |
| Intangible under development | 758.47 | 482.25 |
| Rights-of-Use Assets | 387.56 | 227.15 |
| Financial assets | ||
| i) Investments | 5,285.45 | 2,936.61 |
| ii) Loans and deposits | 127.61 | 102.30 |
| iii) Other financial assets | 11.02 | 11.02 |
| Other non-current assets | 970.89 | 1,337.94 |
| Total Non-Current Assets (A) | 10,516.78 | 7,509.61 |
| CURRENT ASSETS | ||
| Inventories | 7,380.16 | 6,158.62 |
| Financial asset | ||
| i) Trade receivables | 3,624.13 | 4,969.96 |
| ii) Cash and cash equivalents | 354.21 | 143.63 |
| iii) Bank balances other than cash and cash equivalents | 6,202.17 | 9,985.70 |
| iv) Loans and deposits | 360.44 | 90.13 |
| v) Other financial assets | 1,259.56 | 512.92 |
| Other current assets | 25,089.37 | 9,515.37 |
| Total Current Assets (B) | 44,270.04 | 31,376.33 |
| TOTAL ASSETS (A + B) | 54,786.82 | 38,885.94 |
| EQUITY AND LIABILITIES | ||
| EQUITY | ||
| Equity Share Capital | 670.35 | 640.84 |
| Other Equity | 44,326.73 | 25,785.05 |
| Total Equity (A) | 44,997.08 | 26,425.89 |
| LIABILITIES | ||
| NON-CURRENT LIABILITIES | ||
| Financial Liabilities | ||
| – Borrowings | 18.74 | 84.33 |
| – Lease liabilities | 96.92 | 100.83 |
| Deferred Tax Liabilities (Net) | 192.78 | 85.54 |
| Long Term Provisions | 87.35 | 65.35 |
| Total Non-current Liabilities (B) | 395.79 | 336.05 |
| CURRENT LIABILITIES | ||
| Financial Liabilities | ||
| – Short-term borrowings | 3,159.95 | 6,055.03 |
| – Trade payables | ||
| – Total outstanding dues of micro enterprises and small enterprises | 198.80 | 22.37 |
| – Total outstanding dues to other than micro enterprises and small enterprises | 4,939.58 | 5,033.08 |
| – Other financial liabilities | 232.12 | 452.28 |
| – Lease liabilities | 21.85 | 26.65 |
| Current tax liabilities (net) | 19.23 | 59.27 |
| Other current liabilities | 790.79 | 458.24 |
| Short-term provisions | 31.63 | 17.08 |
| Total Current Liabilities (C) | 9,393.95 | 12,124.00 |
| Total Liabilities (B + C) | 9,789.74 | 12,460.05 |
| TOTAL EQUITY AND LIABILITIES (A + B + C) | 54,786.82 | 38,885.94 |
| Particulars | Year ended 31st March 2026 (Audited) | Year ended 31st March 2025 (Audited) |
|---|---|---|
| 1 Cash Flow from Operating Activities | ||
| Net profit before extraordinary items and tax | 3,526.14 | 2,753.48 |
| Adjustments for: | ||
| Depreciation and Amortisation Expense | 328.31 | 267.78 |
| Loss on sale of asset | 0.57 | |
| Provision for doubtful debts | 58.02 | 150.00 |
| Lease straightlining adjustment | 13.97 | – |
| Provision for Withholding tax receivable | – | – |
| Fair valuation impact of Security deposit | (1.33) | (1.95) |
| Gain On Fair Valuation of Mutual Funds | (55.96) | (93.03) |
| Unrealised foreign exchange gain (net) | – | – |
| Interest expense | 724.33 | 877.33 |
| Interest on Income tax | (212.23) | |
| Profit on sale of investment | (1,384.94) | (953.30) |
| Interest income | – | – |
| Share based payment expense (ESOP) | 3.57 | – |
| Actuarial gains / losses accounted in OCI | 21.18 | – |
| Miscellaneous income (Liabilities written back) | – | – |
| Operating profit before working capital changes, extraordinary items | 3,021.63 | 3,000.31 |
| Adjustments for: | ||
| (Increase)/ decrease in Inventories | (1,221.54) | (1,432.39) |
| (Increase)/Decrease in Trade receivables | 1,287.81 | (3,858.59) |
| (Increase)/Decrease in Loans and Advances and other assets | 69.90 | 5,779.43 |
| Increase/(Decrease) in Trade payable and other liabilities | 195.32 | 3,490.97 |
| Increase/(Decrease) in Provisions | 36.55 | 13.93 |
| Cash Generated (used in) / from Operations | 3,389.67 | 6,993.66 |
| Income tax Received / (Paid) | (923.21) | (480.19) |
| Net Cash from / (used in) Operating Activities (1) | 2,466.46 | 6,513.47 |
| 2 Cash Flow from Investing Activities | ||
| Purchase of fixed assets | (773.81) | (7,963.08) |
| Sale of fixed assets | – | – |
| Interest Received | – | – |
| Movement in fixed deposits (other bank balances) | 3,783.53 | 5,843.75 |
| Investment in mutual funds (net) | (693.06) | 79.35 |
| Investment in subsidiaries | (1,387.59) | (1,180.81) |
| Loans and advances to related parties | (15,297.09) | (5,863.01) |
| Proceeds from Sale of investments / fixed deposits matured | – | – |
| Net Cash from / (used in) Investing activities (2) | (14,368.02) | (9,083.80) |
| 3 Cash Flow from Financing Activities | ||
| Proceeds from issue of Share Capital : | ||
| – Equity | 29.51 | 1.66 |
| Securities Premium received from issue of Share Capital : | ||
| – Equity | 15,981.21 | 21.28 |
| Share issue expenses | – | (58.03) |
| Proceeds / (Repayment) from/of long term borrowings | (65.59) | (26.83) |
| Proceeds / (Repayment) from/of short term borrowings | (3,619.41) | 3,525.06 |
| Principal repayment of lease liabilities | (213.58) | – |
| Interest expense | – | (877.33) |
| Net Cash from / (used) in Financing Activities (3) | 12,112.14 | 2,585.81 |
| Net Increase in Cash and Cash Equivalents (1)+(2)+(3) | 210.58 | 15.48 |
| Cash and cash equivalents at the beginning of the year | 143.63 | 128.15 |
| Cash and cash equivalents at the end of the year | 354.21 | 143.63 |
| Components of cash and cash equivalents: | ||
| Balance with scheduled banks on: | ||
| – on Current Account | 354.18 (2026), 143.60 (2025) | |
| – Cash on Hand | 0.03 (2026), 0.03 (2025) | |
| Cash and cash equivalents at the end of the year | 354.21 (2026), 143.63 (2025) |
| SL No | Particulars | Quarter Ended 31st March 2026 (Audited) | Quarter Ended 31st December 2025 (Unaudited) | Quarter Ended 31st March 2025 (Audited) | Year Ended 31st March 2026 (Audited) | Year Ended 31st March 2025 (Audited) |
|---|---|---|---|---|---|---|
| 1 | Income | |||||
| a) Revenue from operations | 12,426.38 | 8,040.32 | 9,844.83 | 36,263.54 | 27,217.52 | |
| b) Other income | 418.58 |