KAKA INDUSTRIES LIMITED — half year and year ended March 31, 2026
| Particulars | Half year Ended 31/03/2026 | Half year Ended 31/03/2025 | Half year Ended 30/09/2025 | Year Ended 31/03/2026 | Year Ended 31/03/2025 |
|---|---|---|---|---|---|
| A. Date of start of reporting period | 01/10/2025 | 01/10/2024 | 01/04/2025 | 01/04/2025 | 01/04/2024 |
| B. Date of end of reporting period | 31/03/2026 | 31/03/2025 | 30/09/2025 | 31/03/2026 | 31/03/2025 |
| C. Whether results are audited or unaudited | Audited | Audited | Unaudited | Audited | Audited |
| D. Nature of report standalone or consolidated | Standalone | Standalone | Standalone | Standalone | Standalone |
| Income | |||||
| I. Revenue from Operations | 13,833.84 | 10,233.43 | 12,489.46 | 26,323.30 | 19,778.34 |
| II. Other Income | 41.98 | 14.96 | 17.33 | 59.31 | 28.12 |
| III. Total Income (I + II) | 13,875.82 | 10,248.39 | 12,506.79 | 26,382.61 | 19,806.46 |
| IV Expenses | |||||
| (a) Cost of materials consumed | 7,657.05 | 5,876.29 | 8,165.15 | 15,822.20 | 12,464.63 |
| (b) Purchases of stock-in-trade | 1,476.81 | 499.03 | 600.92 | 2,077.73 | 1,257.61 |
| (c) Changes in inventories of finished goods, work-in-progress & Stock-in-trade | 50.02 | 278.36 | (354.04) | (304.02) | (943.52) |
| (d) Employee Benefits expense | 704.06 | 596.83 | 563.22 | 1,267.28 | 1,173.58 |
| (e) Finance Costs | 347.59 | 286.83 | 289.74 | 637.33 | 521.40 |
| (f) Depreciation and amortisation expense | 246.61 | 199.21 | 225.60 | 472.21 | 363.85 |
| (g) Other Expenses | 2,080.90 | 1,649.23 | 1,839.13 | 3,920.03 | 3,218.47 |
| Total expenses (IV) | 12,563.04 | 9,385.77 | 11,329.72 | 23,892.76 | 18,056.01 |
| V Profit/(loss) before exceptional and extraordinary items and tax (III – IV) | 1,312.78 | 862.62 | 1,177.07 | 2,489.85 | 1,750.45 |
| VI Exceptional items | – | – | – | – | – |
| VII Profit before extraordinary items and tax (V – VI) | 1,312.78 | 862.62 | 1,177.07 | 2,489.85 | 1,750.45 |
| VIII Extraordinary items | – | – | – | – | – |
| IX Profit before tax (VII – VIII) | 1,312.78 | 862.62 | 1,177.07 | 2,489.85 | 1,750.45 |
| X Tax Expense | (320.64) | (227.90) | (291.81) | (612.45) | (464.17) |
| (a) Current Tax | (291.00) | (152.00) | (234.00) | (525.00) | (305.00) |
| (b) Deferred Tax | (29.64) | (154.03) | (59.49) | (89.13) | (156.60) |
| (c) Tax Expense Relating to Prior years | – | 78.13 | 1.68 | 1.68 | (2.57) |
| XI Profit (Loss) for the period from continuing operations (IX – X) | 992.14 | 634.74 | 885.26 | 1,877.40 | 1,286.28 |
| XII Profit/(loss) from discontinued operations before tax | – | – | – | – | – |
| XIII Tax expenses of discontinued operations | – | – | – | – | – |
| XIV Profit/(loss) from Discontinued operations (after tax) (XII – XIII) | – | – | – | – | – |
| XV Net Profit (Loss) for the year (XI – XIV) | 992.14 | 634.74 | 885.26 | 1,877.40 | 1,286.28 |
| XVI Details of equity share capital | |||||
| Paid-up equity share capital (in Rs.) | 13,66,00,000 | 13,66,00,000 | 13,66,00,000 | 13,66,00,000 | 13,66,00,000 |
| Face value of equity share capital (Per Share) | Rs. 10/- | Rs. 10/- | Rs. 10/- | Rs. 10/- | Rs. 10/- |
| Reserves excluding revaluation reserve | 6,945.78 | 5,068.38 | |||
| XVII Earnings per share | |||||
| Earnings per share (not annualised for half year ended) | |||||
| Basic earnings (loss) per share from continuing operations (in Rs.) | 7.26 | 4.65 | 6.48 | 13.74 | 9.42 |
| Diluted earnings (loss) per share continuing operations (in Rs.) | 7.26 | 4.65 | 6.48 | 13.74 | 9.42 |
| Particulars | As At 31/03/2026 | As At 31/03/2025 |
|---|---|---|
| A. Date of start of reporting period | 01/04/2025 | 01/04/2024 |
| B. Date of end of reporting period | 31/03/2026 | 31/03/2025 |
| C. Whether results are audited or unaudited | Audited | Audited |
| D. Nature of report standalone or consolidated | Standalone | Standalone |
| Particulars | 31/03/2026 (Rs in Lakhs) | 31/03/2025 (Rs in Lakhs) |
|---|---|---|
| (a) Share Capital | 1,366.00 | 1,366.00 |
| (b) Reserves and Surplus | 6,945.78 | 5,068.38 |
| Total | 8,311.78 | 6,434.38 |
| Particulars | 31/03/2026 (Rs in Lakhs) | 31/03/2025 (Rs in Lakhs) |
|---|---|---|
| (a) Long-term Borrowings | 4,675.65 | 2,777.43 |
| (b) Deferred Tax Liabilities (net) | 315.54 | 226.41 |
| (c) Long-term Provisions | 54.88 | 41.54 |
| Total | 5,046.07 | 3,045.38 |
| Particulars | 31/03/2026 (Rs in Lakhs) | 31/03/2025 (Rs in Lakhs) |
|---|---|---|
| (a) Short-term Borrowings | 5,689.76 | 4,422.81 |
| (b) Trade Payables | ||
| – Due to Micro and Small Enterprises | 230.57 | 348.01 |
| – Due to Others | 1,163.12 | 1,079.91 |
| (c) Other Current Liabilities | 328.28 | 303.51 |
| (d) Short-term Provisions | 80.68 | 55.02 |
| Total | 7,492.41 | 6,209.26 |
| Total Equity and Liabilities | 20,850.26 | 15,689.02 |
| Particulars | 31/03/2026 (Rs in Lakhs) | 31/03/2025 (Rs in Lakhs) |
|---|---|---|
| (a) Property, Plant and Equipment and Intangible Assets | ||
| (i) Property, Plant and Equipment | 7,826.93 | 6,987.42 |
| (ii) Intangible Assets | 28.33 | 19.04 |
| (iii) Capital Work-in-progress | 2,607.60 | 685.49 |
| (iv) Intangible Assets under Development | 3.75 | – |
| (b) Non-current Investments | 352.73 | 63.70 |
| (c) Long term Loans and Advances | 604.72 | 636.68 |
| (d) Other Non-current Assets | 80.12 | 97.67 |
| Total | 11,504.18 | 8,490.00 |
| Particulars | 31/03/2026 (Rs in Lakhs) | 31/03/2025 (Rs in Lakhs) |
|---|---|---|
| (a) Inventories | 4,746.25 | 3,983.05 |
| (b) Trade Receivables | 3,498.22 | 2,787.42 |
| (c) Cash and cash equivalents | 876.88 | 213.70 |
| (d) Other Current Assets | 224.73 | 214.85 |
| Total | 9,346.08 | 7,199.02 |
| Total Assets | 20,850.26 | 15,689.02 |
| Particulars | As At 31/03/2026 | As At 31/03/2025 |
|---|---|---|
| A. Date of start of reporting period | 01/04/2025 | 01/04/2024 |
| B. Date of end of reporting period | 31/03/2026 | 31/03/2025 |
| C. Whether results are audited or unaudited | Audited | Audited |
| D. Nature of report standalone or consolidated | Standalone | Standalone |
| Particulars | As At 31/03/2026 | As At 31/03/2025 |
|---|---|---|
| Net Profit before tax | 2,489.85 | 1,750.45 |
| Description | 31/03/2026 | 31/03/2025 |
|---|---|---|
| Depreciation and Amortisation Expense | 472.21 | 363.85 |
| Effect of Exchange Rate Change (Unrealised) | (3.42) | (0.46) |
| Loss/(Gain) on Sale / Discard of Assets (Net) | 1.07 | 2.21 |
| Bad debts, Provision for doubtful debts (Net) | 151.88 | 15.57 |
| Non Cash Expenses (Provision for Expenses) | 45.17 | 31.05 |
| Dividend Income | (0.02) | (0.06) |
| Interest Income | (19.06) | (19.22) |
| Finance Costs | 637.16 | 521.40 |
| Particulars | As At 31/03/2026 | As At 31/03/2025 |
|---|---|---|
| Operating Profit before working capital changes | 3,774.85 | 2,664.80 |
| Description | 31/03/2026 | 31/03/2025 |
|---|---|---|
| Inventories | (763.20) | (1,643.03) |
| Trade Receivables | (862.67) | (1,014.53) |
| Other Current Assets | (26.03) | (40.52) |
| Trade Payables | (30.88) | 804.51 |
| Other Current Liabilities & Provisions | 24.78 | 55.15 |
| Short-term Provisions | (42.25) | (23.14) |
| Long-term Provisions | 13.33 | 0.91 |
| Particulars | As At 31/03/2026 | As At 31/03/2025 |
|---|---|---|
| Cash (Used in)/Generated from Operations | 2,087.94 | 804.14 |
| Income Tax paid (Net) | 500.58 | 417.95 |
| Net Cash (Used in)/Generated from Operating Activities | 1,587.36 | 386.19 |
| Description | 31/03/2026 | 31/03/2025 |
|---|---|---|
| Purchase of Property, Plant and Equipment, Intangible asset & Capital Work in Progress | (3,309.82) | (2,617.36) |
| Sale of Property, Plant and Equipment | 109.96 | 43.81 |
| Purchase of Investments Property | (290.28) | – |
| Purchase of Equity Instruments | (0.30) | (0.20) |
| Maturity of / (Investment in) Fixed Deposits (Non-current) | (3.45) | – |
| Movement in other non current assets | 22.56 | 85.97 |
| Interest received | 19.06 | 19.22 |
| Dividend received | 0.02 | 0.06 |
| Net Cash (Used in)/Generated from Investing Activities | (3,452.25) | (2,468.50) |
| Description | 31/03/2026 | 31/03/2025 |
|---|---|---|
| Proceeds from Long Term Borrowings | 2,647.40 | 1,869.96 |
| Repayment of Long Term Borrowings | (749.17) | (1,444.94) |
| Proceeds from / (Repayment of) Short Term Borrowings | 1,266.95 | 2,218.71 |
| Finance Costs | (637.16) | (521.40) |
| Net Cash (Used in)/Generated from Financing Activities | 2,528.01 | 2,122.32 |
| Particulars | 31/03/2026 | 31/03/2025 |
|---|---|---|
| Net Increase/(Decrease) in Cash and Cash Equivalents | 663.13 | 40.00 |
| Cash and Cash Equivalents at the beginning of the |