KRN Heat Exchanger and Refrigeration Limited — Quarter and year ended 31 March 2026 (Standalone & Consolidated)
| Particulars | For The Quarter Ended 31st Mar ’26 Audited | 31st Dec ’25 Unaudited | 31st Mar ’25 Audited | For Year Ended 31st Mar ’26 Audited | For Year Ended 31st March ’25 Audited |
|---|---|---|---|---|---|
| Income | |||||
| I. Revenue from operations | 17,947.98 | 15,322.76 | 13,150.24 | 60,005.77 | 42,984.93 |
| II. Other Income | 191.55 | 186.47 | 432.84 | 974.82 | 1,185.71 |
| III. Total Income (I + II) | 18,139.53 | 15,509.23 | 13,583.08 | 60,980.59 | 44,170.64 |
| IV Expenses: | |||||
| Cost of materials consumed | 5,700.12 | 8,323.13 | 10,156.19 | 24,311.80 | 31,914.90 |
| Purchase of Stock-in-trade | 8,048.00 | 2,709.48 | – | 21,165.88 | – |
| Changes in Inventories of Finished Goods, Work-In Progress and Stock-In-Trade | (1,655.63) | (946.53) | (282.32) | (4,298.62) | (20.72) |
| Employee benefit expenses | 1,349.62 | 1,114.34 | 691.95 | 4,156.36 | 2,108.86 |
| Finance costs | 264.03 | 170.42 | 92.01 | 590.08 | 341.21 |
| Depreciation and amortisation expense | 597.44 | 575.95 | 118.30 | 1,876.49 | 463.25 |
| Other expenses | 1,151.02 | 1,014.79 | 695.05 | 3,422.74 | 1,930.98 |
| Total expenses (IV) | 15,454.60 | 12,961.58 | 11,471.18 | 51,224.73 | 36,738.48 |
| V Profit Before Prior Period and Exceptional Item (III – IV) | 2,684.93 | 2,547.65 | 2,111.90 | 9,755.86 | 7,432.16 |
| VI Prior Period Item/Exceptional Item | – | (39.71) | – | (39.71) | – |
| VII Profit before tax (V-VI) | 2,684.93 | 2,587.36 | 2,111.90 | 9,795.57 | 7,432.16 |
| VIII Tax expense | |||||
| Current tax | 498.18 | 517.91 | 649.91 | 2,382.39 | 2,190.45 |
| Deferred tax Liability / (Assets) | 153.25 | (196.94) | (21.68) | 69.09 | (42.80) |
| Income Tax (Short/Excess provision) | (302.65) | – | (3.03) | (302.65) | (3.03) |
| Total Tax expenses (VIII) | 348.78 | 320.97 | 625.20 | 2,148.83 | 2,144.62 |
| IX Profit for the period (VII-VIII) | 2,336.15 | 2,266.39 | 1,486.70 | 7,646.74 | 5,287.54 |
| X Other Comprehensive Income | |||||
| Items that will not be reclassified to profit or loss | |||||
| Remeasurements of defined benefit plans | (3.67) | (4.48) | 5.33 | (14.26) | 4.05 |
| Income Tax relating to above | 0.79 | 1.11 | (1.50) | 3.98 | (1.13) |
| Items that will not be reclassified to profit or loss | |||||
| Remeasurements of defined benefit plans | – | – | – | – | – |
| Income Tax relating to above | – | – | – | – | – |
| Total Other Comprehensive Income (X) | (2.88) | (3.37) | 3.83 | (10.28) | 2.92 |
| XI. Total Comprehensive Income for the year (IX-X) | 2,339.03 | 2,269.76 | 1,482.87 | 7,657.02 | 5,284.62 |
| Net Profit attributable to: | |||||
| a) Owner of the company | 2,336.15 | 2,266.39 | 1,486.70 | 7,646.74 | 5,287.54 |
| b) Non Controlling Interest | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Other Comprehensive (Income)/Loss attributable to: | |||||
| a) Owner of the company | (2.88) | (3.37) | 3.83 | (10.28) | 2.92 |
| b) Non Controlling Interest | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total Comprehensive Income/(Loss) for the period/year attributable to: | |||||
| a) Owner of the company | 2,339.03 | 2,103.70 | 1,402.07 | 7,667.02 | 5,301.62 |
| b) Non Controlling Interest | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Net Profit after Tax and Non Controlling Interest | 2,336.15 | 2,266.39 | 1,486.70 | 7,646.74 | 5,287.54 |
| Paidup Equity Share Capital (Facevalue Rs 10 each) | 6,215.66 | 6,215.66 | 6,215.66 | 6,215.66 | 6,215.66 |
| Other Equity | 51,183.82 | 43,647.79 | |||
| Earnings Per Equity Share- Basic/Diluted | |||||
| (Not annualised for quarter ended) | |||||
| Basic / Diluted | 3.75 | 3.65 | 2.39 | 12.30 | 9.75 |
| Particulars | For The Quarter Ended 31st Mar ’26 | 31st Dec ’25 | 31st Mar ’25 | 31st Mar ’26 | 31st March ’25 |
|---|---|---|---|---|---|
| Audited | Unaudited | Audited | Audited | Audited | |
| 1. Segment Revenue | |||||
| India | 15,164.47 | 12,464.88 | 10,862.19 | 50,060.10 | 36,239.83 |
| Overseas | 2,783.51 | 2,857.88 | 2,288.05 | 9,945.67 | 6,745.10 |
| Total Segment Revenue | 17,947.98 | 15,322.76 | 13,150.24 | 60,005.77 | 42,984.93 |
| Inter Segment Sales | – | – | – | – | – |
| Income From Operations | 17,947.98 | 15,322.76 | 13,150.24 | 60,005.77 | 42,984.93 |
| Particulars | For The Quarter Ended 31st Mar ’26 | 31st Dec ’25 | 31st Mar ’25 | 31st Mar ’26 | 31st March ’25 |
|---|---|---|---|---|---|
| Audited | Unaudited | Audited | Audited | Audited | |
| 2. Segment Results | |||||
| Profit/(Loss) Before Finance Costs, Exceptional Items & Tax – India | 2,948.96 | 2,718.07 | 2,203.91 | 10,345.94 | 7,773.37 |
| Profit/(Loss) Before Finance Costs, Exceptional Items & Tax – Overseas | – | – | – | – | – |
| Total | 2,948.96 | 2,718.07 | 2,203.91 | 10,345.94 | 7,773.37 |
| Less : Finance Cost | 264.03 | 170.42 | 92.01 | 590.08 | 341.21 |
| Profit/(loss) Before Exceptional Items & Tax | 2,684.93 | 2,547.65 | 2,111.90 | 9,755.86 | 7,432.16 |
| Exceptional Items | – | (39.71) | – | (39.71) | – |
| Profit Before Tax | 2,684.93 | 2,587.36 | 2,111.90 | 9,795.57 | 7,432.16 |
| Particulars | For The Quarter Ended 31st Mar ’26 | 31st Dec ’25 | 31st Mar ’25 | 31st Mar ’26 | 31st March ’25 |
|---|---|---|---|---|---|
| Audited | Unaudited | Audited | Audited | Audited | |
| 3. Capital Employed – a) Segment Asset | |||||
| India | 9,486.24 | – | – | 7,021.92 | – |
| Overseas | 8,102.18 | – | – | 2,330.85 | – |
| Total Segment Asset | 17,588.42 | – | – | 9,352.77 | – |
| Particulars | For The Quarter Ended 31st Mar ’26 | 31st Dec ’25 | 31st Mar ’25 | 31st Mar ’26 | 31st March ’25 |
|---|---|---|---|---|---|
| Audited | Unaudited | Audited | Audited | Audited | |
| 3. Capital Employed – b) Segment Liabilities | |||||
| India | 4,972.02 | – | – | 2,313.83 | – |
| Overseas | 10,851.33 | – | – | 3,218.36 | – |
| Total Segment Liabilities | 15,823.35 | – | – | 5,532.19 | – |
| Country | Revenue |
|---|---|
| Belgium | 1.65 |
| Bolivia | 0.69 |
| Canada | 694.22 |
| China | 0.48 |
| Croatia | 0.84 |
| France | 482.75 |
| Germany | 5.94 |
| Hungary | 7.21 |
| Ireland | 4.92 |
| Italy | 1,321.58 |
| Nepal | 23.29 |
| Netherlands | 1.41 |
| Sri Lanka | 403.43 |
| Sweden | 3.97 |
| United Arab Emirates | 3,773.44 |
| United Kingdom | 14.12 |
| USA | 3,093.60 |
| Vietnam | 112.13 |
| Country | Revenue |
|---|---|
| Belgium | 1.65 |
| Canada | 414.83 |
| China | 0.48 |
| Croatia | 0.84 |
| France | 484.18 |
| Germany | 5.94 |
| Ireland | 3.08 |
| Italy | 1,320.48 |
| Vietnam | 112.13 |
| Hungary | 7.21 |
| Netherland | 0.79 |
| United Arab Emirates | 3,773.43 |
| United Kingdom | 11.75 |
| USA | 3,092.61 |
| Total Segment Revenue | 9,229.40 |
| Sr. No. | Particulars | As at 31st March, ’26 Audited | As at 31st March, ’25 Audited |
|---|---|---|---|
| I | ASSETS | ||
| A | Non-Current Assets | ||
| a) Property Plant & Equipments and Intangible asset | 31,383.29 | 8,519.84 | |
| b) Capital Work-in-progress | 3,334.18 | 8,227.43 | |
| c) Financial Assets | |||
| – Other Financial Assets | 151.29 | 179.42 | |
| d) Deferred Tax Assets (Net) | – | 30.92 | |
| Total Non-Current Assets | 34,868.76 | 16,957.61 | |
| B | Current Assets | ||
| a) Inventories | 27,290.97 | 9,585.49 | |
| b) Financial Assets | |||
| – Trade receivables | 17,470.97 | 9,296.12 | |
| – Cash and Cash Equivalents | 998.79 | 1,026.34 | |
| – Other Bank Balances | 3,645.60 | 14,089.95 | |
| – Loans | 7.12 | 7.57 | |
| – Other Financial Assets | 79.06 | 175.32 | |
| c) Other Current Assets | 8,557.85 | 8,310.92 | |
| d) Other Tax Assets (net) | 262.48 | 62.13 | |
| Total Current Assets | 58,312.84 | 42,553.84 | |
| TOTAL ASSETS | 93,181.60 | 59,511.45 | |
| II | EQUITY AND LIABILITIES | ||
| 1 | EQUITY | ||
| a) Equity Share capital | 6,215.66 | 6,215.66 | |
| b) Other Equity – attributable to owners of the company | 51,183.82 | 43,647.79 | |
| Equity attributable to shareholders of the company | 57,399.48 | 49,863.45 | |
| 2 | NON – CONTROLLING INTEREST | – | – |
| Total Equity | 57,399.48 | 49,863.45 |
| Sr. No. | Particulars | As at 31st March, ’26 Audited | As at 31st March, ’25 Audited |
|---|---|---|---|
| 3 | LIABILITIES | ||
| A | Non-Current Liabilities | ||
| a) Financial Liabilities | |||
| – Long Term Borrowings | 21.47 | 142.52 | |
| b) Long Term Provisions | 160.18 | 100.95 | |
| c) Deferred Tax Liabilities (Net) | 42.15 | – | |
| Total Non-Current Liabilities | 223.80 | 243.47 | |
| B | Current Liabilities | ||
| a) Financial Liabilities | |||
| – Short Term Borrowings | 18,709.80 | 3,204.21 | |
| – Trade payables | |||
| (i) Total outstanding dues of other than Micro Enterprise and Small Enterprises | 13,269.37 | 4,856.15 | |
| (ii) Total outstanding dues of Micro Enterprise and Small Enterprises | 2,553.98 | 676.04 | |
| b) Short-Term Provisions | 349.86 | 202.93 | |
| c) Other Current Liabilities | 381.11 | 336.43 | |
| d) Current Tax Liabilities (Net) | 294.20 | 128.77 | |
| Total Current Liabilities | 35,558.32 | 9,404.53 | |
| Total Liabilities | 35,782.12 | 9,648.00 | |
| TOTAL EQUITY & LIABILITIES | 93,181.60 | 59,511.45 |
| Particulars | For The Year Ended 31st March, ’26 (Audited) | For The Year Ended 31st March, ’25 (Audited) |
|---|---|---|
| CASH FLOW FROM OPERATING ACTIVITIES | ||
| Net profit Before Tax and Extraordinary Items | 9,755.86 | 7,432.16 |
| Adjustments For: | ||
| Depreciation | 1,876.49 |