Kunststoffe Industries Ltd. — Quarter and year ended 31 March 2026
The following financial tables are extracted from the provided quarterly results document.
| PARTICULARS | Quarter Ended 31.03.2026 (Audited) | Quarter Ended 31.12.2025 (Unaudited) | Quarter Ended 30.09.2025 (Unaudited) | Quarter Ended 30.06.2025 (Unaudited) | Quarter Ended 31.03.2025 (Audited) | Year Ended 31.03.2026 (Audited) | Year Ended 31.03.2025 (Audited) |
|---|---|---|---|---|---|---|---|
| 1 Income from Operations | |||||||
| a) Net Sales/Income from Operations (Net of excise duty) | 317.27 | 287.94 | 295.50 | 305.69 | 303.55 | 1,206.40 | 1,210.16 |
| b) Other operating income | – | – | – | – | – | – | – |
| Total income from operations (net) | 317.27 | 287.94 | 295.50 | 305.69 | 303.55 | 1,206.40 | 1,210.16 |
| 2. Other Income | 14.90 | 17.28 | 17.51 | 18.35 | 16.29 | 68.04 | 61.23 |
| 3. Total Income | 332.18 | 305.22 | 313.01 | 324.04 | 319.85 | 1,274.45 | 1,271.39 |
| 4. Expenses | |||||||
| a) Cost of material consumed | 160.09 | 165.22 | 177.83 | 179.56 | 188.36 | 682.70 | 726.16 |
| b) Purchases of stock-in-trade | – | – | – | – | – | – | – |
| c) Changes in inventories of finished goods & work-in-process and stock-in-trade | 9.43 | 1.11 | (10.37) | (6.46) | 19.34 | (6.29) | 18.63 |
| d) Employee benefits expenses | 48.27 | 49.02 | 44.50 | 46.07 | 45.19 | 187.86 | 170.56 |
| e) Depreciation and amortisation expense | 3.90 | 3.42 | 3.42 | 3.42 | 3.42 | 14.171 | 13.70 |
| f) Finance Cost | – | – | – | – | – | – | – |
| g) Other expenses (Any item exceeding 10% of the total expenses relating to continuing operations to be shown separately) | 72.75 | 36.85 | 35.73 | 40.58 | 32.10 | 185.91 | 153.57 |
| TOTAL EXPENSES | 294.45 | 255.63 | 251.12 | 263.17 | 288.41 | 1,064.36 | 1,082.62 |
| 5. Profit / (loss) from operations before exceptional and extraordinary items and tax | 37.72 | 49.59 | 61.89 | 60.87 | 31.44 | 210.09 | 188.79 |
| 6. Exceptional items | – | – | – | – | – | – | – |
| 7. Profit / (loss) from operations before extraordinary items and tax | 37.72 | 49.59 | 61.89 | 60.87 | 31.44 | 210.09 | 188.79 |
| 8. Extra ordinary item | – | – | – | – | – | – | – |
| 9. Profit / (loss) from ordinary activities before tax | 37.72 | 49.59 | 61.89 | 60.87 | 31.44 | 210.09 | 188.79 |
| 10. Tax expense | |||||||
| – Current tax | 5.43 | 12.90 | 16.10 | 16.00 | 8.10 | 50.43 | 50.00 |
| – Deferred tax (credit) /charge | (11.68) | – | – | – | – | (11.68) | 61.08 |
| – Income Tax of Earlier Year | – | – | – | – | – | – | – |
| 11. Net Profit/(loss) from continuing activities after tax | (6.25) | 12.90 | 16.10 | 16.00 | 8.10 | 38.75 | 111.08 |
| 43.97 | 36.69 | 45.79 | 44.87 | 23.34 | 171.34 | 77.71 | |
| 12. Profit /(loss) from discountinuing operations before tax | – | – | – | – | – | – | – |
| 13. Tax expenses of discountinuing operations | – | – | – | – | – | – | – |
| 14. Net Profit / (loss) from discontinuing operations after tax | – | – | – | – | – | – | – |
| 15. Net Profit / (Loss) for the period | 43.97 | 36.69 | 45.79 | 44.87 | 23.34 | 171.34 | 77.71 |
| 16. Share of profit / (loss) of associates* | – | – | – | – | – | – | – |
| 17. Minority interest * | – | – | – | – | – | – | – |
| 18. Net Profit / (Loss) after taxes, minority interest and share of profit / (loss) of associates | 43.97 | 36.69 | 45.79 | 44.87 | 23.34 | 171.34 | 77.71 |
| 19. Other Comprehensive Income | |||||||
| (A) (i) Items that will not be reclassified to Profit or Loss | – | – | – | – | – | – | – |
| (ii) Income tax relating to items that will not be reclassified to profit or loss | – | – | – | – | – | – | – |
| (B) (i) Items that will be reclassified to profit or loss | – | – | – | – | – | – | – |
| (ii) Income tax relating to items that will be reclassified to profit or loss | – | – | – | – | – | – | – |
| 20. Total Comprehensive Income for the period (18 + 19) (Comprising profit (loss) and other comprehensive income for the period) | 43.97 | 36.69 | 45.79 | 44.87 | 23.34 | 171.34 | 77.71 |
| 21. Paid-up equity share capital | 689.00 | 689.00 | 689.00 | 689.00 | 689.00 | 689.00 | 689.00 |
| Equity Shares of Rs. 10/- each fully paid (Face Value of the Share shall be indicated) | |||||||
| 22. Reserve excluding Revaluation Reserves as per balance sheet of previous accounting year | – | – | – | – | – | 623.14 | 451.80 |
| 23. i) Earnings per share (before extraordinary items) (of ` 10 /- each) (not annualised – on weighted average): | |||||||
| (a) Basic | 0.64 | 0.53 | 0.66 | 0.65 | 0.34 | 2.49 | 1.13 |
| (b) Diluted | 0.64 | 0.53 | 0.66 | 0.65 | 0.34 | 2.49 | 1.13 |
| 23. ii) Earnings per share (after extraordinary items) (of ` 10 /- each) (not annualised – on weighted average): | |||||||
| (a) Basic | 0.64 | 0.53 | 0.66 | 0.65 | 0.34 | 2.49 | 1.13 |
| (b) Diluted | 0.64 | 0.53 | 0.66 | 0.65 | 0.34 | 2.49 | 1.13 |
| S.No | Statement Of Assets & Liabilities | Year Ended 31 March, 2026 (Audited) | Year Ended 31 March, 2025 (Audited) |
|---|---|---|---|
| 1 | Non-current assets | ||
| Property, plant and equipment | 427.282 | 429.430 | |
| Capital work-in-progress | 140.797 | 0.000 | |
| Investment property | 0.000 | 0.000 | |
| Goodwill | 0.000 | 0.000 | |
| Other intangible assets | 0.000 | 0.000 | |
| Intangible assets under development | 0.000 | 0.000 | |
| Biological assets other than bearer plants | 0.000 | 0.000 | |
| Investments accounted for using equity method | 177.595 | 130.000 | |
| Non-current financial assets | 745.674 | 559.430 | |
| Non-current investments | 0.000 | 0.000 | |
| Trade receivables, non-current | 0.000 | 0.000 | |
| Advances | 0.000 | 0.000 | |
| Other non-current financial assets | 0.000 | 0.000 | |
| Total non-current financial assets | 745.674 | 559.430 | |
| Deferred tax assets (net) | 0.000 | 0.000 | |
| Other non-current assets | 0.000 | 0.000 | |
| Total non-current assets | 745.674 | 559.430 | |
| 2 | Current assets | ||
| Inventories | 116.089 | 106.029 | |
| Current financial asset | |||
| Current investments | 0.000 | 0.000 | |
| Trade receivables, current | 77.933 | 124.384 | |
| Cash and cash equivalents | 1.682 | 4.090 | |
| Bank balance other than cash and cash equivalents | 783.580 | 798.865 | |
| Advances | 0.000 | 4.576 | |
| Other current financial assets | 99.803 | 27.415 | |
| Total current financial assets | 1079.087 | 1065.359 | |
| Current tax assets (net) | 0.000 | 0.000 | |
| Other current assets | 0.000 | 0.000 | |
| Total current assets | 1079.087 | 1065.359 | |
| 3 | Non-current assets classified as held for sale | 0.000 | 0.000 |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | 0.000 | 0.000 |
| Total assets | 1824.761 | 1624.789 |
| Description | Amount 1 | Amount 2 |
|---|---|---|
| 1 Equity | ||
| Equity attributable to owners of parent | ||
| Equity share capital | 689.000 | 689.000 |
| Other equity | 623.889 | 452.550 |
| Total equity attributable to owners of parent | 1312.889 | 1141.550 |
| Non controlling interest | 0.000 | 0.000 |
| Total equity | 1312.889 | 1141.550 |
| 2 Liabilities | ||
| Non-current liabilities | ||
| Deferred tax liabilities (net) | 65.776 | 77.450 |
| Non-current financial liabilities | 0.000 | 0.000 |
| Borrowings, non-current | 0.000 | 0.000 |
| Trade payables, non-current | 0.000 | 0.000 |
| Other non-current financial liabilities | 0.000 | 0.000 |
| Total non-current financial liabilities | 0.000 | 0.000 |
| Provisions, non-current | 0.000 | 0.000 |
| Deferred tax liabilities (net) | 0.000 | 0.000 |
| Deferred government grants, Non-current | 0.000 | 0.000 |
| Other non-current liabilities | 0.000 | 0.000 |
| Total non-current liabilities | 65.776 | 77.450 |
| Current liabilities | ||
| Current financial liabilities | ||
| Borrowings, current | 0.000 | 0.000 |
| Trade payables, current | 431.354 | 374.576 |
| Other current financial liabilities | 14.743 | 31.210 |
| Total current financial liabilities | 446.097 | 405.786 |
| Other current liabilities | 0.000 | 0.000 |
| Provisions, current | 0.000 | 0.000 |
| Current tax liabilities (Net) | 0.000 | 0.000 |
| Deferred government grants, Current | 0.000 | 0.000 |
| Total current liabilities | 511.873 | 483.236 |
| Total Equity And Liabilities | 1824.762 | 1624.786 |
| Particulars | 31.03.2026 (Rs. In Lacs) | 31.03.2025 (Rs. In Lacs) |
|---|---|---|
| A. Cash flow from operating activities | ||
| Net Profit / (Loss) before extraordinary items | 171.34 | 77.71 |
| Adjustments for: | ||
| – Depreciation and amortisation | 14.17 | 13.70 |
| – Provision for Income Tax (Net of Deferred Tax Asset) | 38.75 | 111.08 |
| – Interest Income | (56.05) | (46.89) |
| Operating profit / (loss) before working capital changes | 168.21 | 155.59 |
| Changes in working capital: | ||
| Adjustments for (increase) / decrease in operating assets: | ||
| – Inventories | (10.06) | 57.58 |
| – Trade receivables | 46.45 | (65.65) |
| – Other current assets | (67.81) | (5.88) |
| 136.79 | 141.64 | |
| Adjustments for increase / (decrease) in operating liabilities: | ||
| – Trade payables | 56.78 | 96.52 |
| – Other current liabilities | (24.08) | 20.84 |
| Cash Generated from Operations | 169.49 | 259.00 |
| – Interest Paid | – | – |
| Cash Before Extraordinary Items | 169.49 | 259.00 |
| Cash flow from extraordinary items | ||
| Cash generated from operations | 169.49 | 259.00 |
| Net income tax (paid) / refunds | (42.82) | (48.59) |
| Net cash flow from / (used in) operating activities (A) | 126.67 | 210.41 |
| B. Cash flow from investing activities | ||
| Purchase/Sale of Fixed Assets | (12.02) | (11.12) |
| Interest received | (140.80) | (130.00) |
| – Others | 56.06 | 46.89 |
| Other current Financial Assets | (47.60) | – |
| Net cash flow from / (used in) investing activities (B) | (144.36) | (94.22) |
| C. Cash flow from financing activities | ||
| Net cash flow from / (used in) financing activities (C) | – | – |
| Net increase / (decrease) in Cash and cash equivalents (A+B+C) | (17.69) | 116.19 |
| Cash and cash equivalents at the beginning of the year | 802.96 | 686.77 |
| Cash and cash equivalents at the end of the year | 785.27 | 802.96 |