Kasturi Metal Composite Limited — Reporting period: Half year ended 31 March 2026 and year ended 31 March 2026 (Standalone and Consolidated)
| Particulars | For year ended | |
|---|---|---|
| March 31, 2026 | March 31, 2025 | |
| EQUITY AND LIABILITIES | ||
| Shareholder’s funds | ||
| (a) Share capital | 1,039.52 | 764.32 |
| (b) Reserves and surplus | 2,670.60 | 1,007.44 |
| 3,710.12 | 1,771.76 | |
| Non-current liabilities | ||
| (a) Long-term borrowings | 238.64 | 184.80 |
| (b) Other Non-current liabilities | – | – |
| (c) Long-term provisions | 51.81 | 57.91 |
| 290.45 | 242.71 | |
| Current liabilities | ||
| (a) Short-term borrowings | 642.03 | 664.32 |
| (b) Trade Payable | ||
| [i] Dues of Micro & Small Enterprise | 102.93 | 116.41 |
| [ii] Dues to Other | 131.06 | 62.08 |
| (c) Other current liabilities | 65.20 | 23.73 |
| (d) Short-term provisions | 31.12 | 7.53 |
| 972.34 | 874.07 | |
| TOTAL EQUITY AND LIABILITIES | 4,972.91 | 2,888.54 |
| ASSETS | ||
| Non-current assets | ||
| (a) Property, Plant and Equipment & Intangible Assets | ||
| (i) Property, Plant and Equipment | 640.27 | 742.99 |
| (ii) Intangible assets | 0.07 | 0.07 |
| (iii) Capital work-in-progress | 1,263.92 | 51.64 |
| 1,904.26 | 794.70 | |
| (b) Non-Current Investments | 9.80 | 9.80 |
| (c) Deferred tax assets (net) | 39.03 | 24.19 |
| (d) Long-term loans and advances | 211.64 | 84.15 |
| (e) Other non-current assets | 40.61 | 25.21 |
| 301.08 | 143.35 | |
| Current assets | ||
| (a) Inventories | 875.91 | 798.26 |
| (b) Trade receivables | 261.39 | 279.20 |
| (c) Cash and cash equivalents | 663.67 | 259.83 |
| (d) Short-term loans and advances | 6.81 | 30.02 |
| (e) Other current assets | 959.79 | 583.16 |
| 2,767.57 | 1,950.47 | |
| TOTAL ASSETS | 4,972.91 | 2,888.54 |
| Particulars | For half year ended on | For year ended on 31st March, 2026 | For year ended 31st March, 2025 | ||
|---|---|---|---|---|---|
| Mar-26 | Sep-25 | Mar-25 | |||
| INCOME | |||||
| 1 Revenue from operations | 1449.72 | 1738.54 | 1438.90 | 3,188.26 | 3,106.42 |
| 2 Other income | 166.92 | 233.80 | -11.06 | 400.72 | 171.95 |
| 3 Total Income (1 + 2) | 1616.64 | 1,972.34 | 1,427.84 | 3,588.98 | 3,278.37 |
| EXPENSES | |||||
| (a) Cost of material consumed | 877.88 | 1022.76 | 956.82 | 1,900.64 | 2,025.57 |
| (b) Purchase of Stock in Trade | 132.43 | 81.99 | 20.11 | 214.42 | 232.95 |
| (c) Change in inventories of finished goods, work-in-progress and stock-in-trade | -124.07 | 74.11 | -37.64 | (49.96) | (218.54) |
| (d) Employee benefits expense | 150.68 | 161.27 | 145.82 | 311.95 | 280.77 |
| (e) Finance costs | 39.61 | 40.72 | 39.50 | 80.33 | 77.53 |
| (f) Depreciation and amortisation expense | 48.77 | 53.88 | 52.44 | 102.65 | 163.84 |
| (g) Other expenses | 323.60 | 272.69 | 261.94 | 596.29 | 534.74 |
| Total expenses | 1448.90 | 1,707.42 | 1,438.99 | 3,156.32 | 3,096.86 |
| 5 Profit / (Loss) before extraordinary items and tax (3 – 4) | 167.74 | 264.92 | (11.15) | 432.66 | 181.51 |
| 6 Extraordinary items | – | – | – | – | – |
| 7 Profit / (Loss) before tax (5+6) | 167.74 | 264.92 | (11.15) | 432.66 | 181.51 |
| 8 Tax expense: | |||||
| (a) Current tax expense for current year | 32.00 | 20.00 | 8.00 | 52.00 | 31.00 |
| (b) Short/Excess provision of Tax | -1.34 | 0.77 | 0.78 | (0.57) | 0.78 |
| (c) Deferred tax | -13.00 | (1.84) | (3.14) | (14.84) | (15.79) |
| Total Tax Expense | 17.66 | 18.93 | 5.64 | 36.59 | |
| 9 Profit / (Loss) for the Year (9 – 10) | 150.08 | 245.99 | (16.79) | 396.07 | 165.52 |
| 10 Earnings per share (of Rs.10 each): | |||||
| Basic | 1.76 | 3.22 | (0.23) | 4.91 | 2.31 |
| Diluted | 1.76 | 3.22 | (0.23) | 4.91 | 2.31 |
| Particulars | For year ended on 31st March, 2026 | For year ended on 31st March, 2025 |
|---|---|---|
| A CASH FLOW FROM OPERATING ACTIVITIES | ||
| Net Profit Before Tax | 432.66 | 181.51 |
| Adjustments for: | ||
| Depreciation | 102.65 | 163.84 |
| Subsidy Received | (48.84) | (3.92) |
| Interest & Finance Charges | 80.33 | 77.53 |
| Amount written off | 0.76 | |
| Interest Income | (55.09) | (44.28) |
| Account written back | (0.13) | |
| Profit from LLP | (291.53) | (122.09) |
| Loss on write off of fixed assets | 0.06 | |
| Loss by fire | 4.67 | |
| Provision for Gratuity | (6.72) | (2.41) |
| Total | (213.84) | 68.67 |
| Operating Profit before Working Capital Changes | 218.82 | 250.18 |
| Adjustments for: | ||
| Decrease/(Increase) in Trade & Receivables – | 17.01 | 395.03 |
| Decrease/(Increase) in Inventories | (82.31) | (186.14) |
| Decrease/(Increase) in Other Non Current Assets | (15.40) | (1.47) |
| Increase/(Decrease) in Payables | 55.65 | (115.52) |
| Increase/(Decrease) in Provisions | – | |
| Decrease/(Increase) in Loans and advances | 23.22 | (26.25) |
| Increase/(Decrease) in Other current liabilities | 24.30 | (80.88) |
| Decrease/(Increase) in Other current asset | (88.13) | (5.43) |
| Cash generated from operations | 153.16 | 229.52 |
| Income Tax paid | (24.04) | (22.95) |
| Net Cash flow from Operating activities | 129.12 | 206.57 |
| B CASH FLOW FROM INVESTING ACTIVITIES | ||
| Purchase of Fixed Assets (Including Capital Advances) | (1,322.59) | (234.73) |
| Subsidy Received | 6.87 | 3.92 |
| Decrease/Increase in Investment | 95.46 | (0.17) |
| Interest Income | 0.18 | 2.14 |
| Net Cash Inflow/(Outflow) in Investing activities | (1,220.08) | (228.84) |
| C CASH FLOW FROM FINANCING ACTIVITIES | ||
| Repayment of Borrowings (Net) | (118.45) | – |
| Proceeds from Borrowings (Net) | 150.00 | 11.89 |
| Share Issue expenses | (218.98) | |
| Premium on issue of shares | 1,486.08 | 285.50 |
| Proceeds from Issue of Shares | 275.20 | 57.10 |
| Interest paid | (79.04) | (77.53) |
| Net Cash Inflow/(Outflow) in financing activities | 1,494.81 | 276.96 |
| Net increase in Cash & Cash Equivalents (A+B+C) | 403.85 | 254.69 |
| Cash and Cash equivalents at beginning of the Year | 259.83 | 5.14 |
| Cash and Cash equivalents as at End of the year | 663.68 | 259.83 |
| Particulars | For half year ended on | For year ended on 31st March, 2026 | For year ended 31st March, 2025 | ||
|---|---|---|---|---|---|
| 31st March, 2026 | 30th Sep, 2025 | 31st March, 2025 | 31st March, 2026 | 31st March, 2025 | |
| A CONTINUING OPERATIONS | |||||
| INCOME | |||||
| 1 Revenue from operations | 3,232.88 | 3,203.98 | 2,516.20 | 6,436.86 | 5,697.22 |
| 2 Other income | 69.04 | 24.69 | 12.11 | 93.73 | 24.29 |
| 3 Total Income (1 + 2) | 3,301.92 | 3,228.67 | 2,528.31 | 6,530.59 | 5,721.51 |
| 4 EXPENSES | |||||
| (a) Cost of material consumed | 1,376.00 | 1,316.07 | 1,358.21 | 2,692.07 | 2,974.90 |
| (b) Purchase of Stock in Trade | 197.59 | 217.26 | 20.11 | 414.85 | 232.95 |
| (c) Change in inventories of finished goods, work-in-progress and stock-in-trade | -124.07 | 74.11 | (37.63) | (49.96) | (218.54) |
| (d) Direct Site Expenses | 688.47 | 460.04 | 459.63 | 1,148.51 | 911.65 |
| (e) Employee benefits expense | 401.46 | 338.90 | 290.98 | 740.36 | 595.55 |
| (f) Finance costs | 81.29 | 64.42 | 70.05 | 145.71 | 127.92 |
| (g) Depreciation and amortisation expense | 77.54 | 78.67 | 80.83 | 156.21 | 220.38 |
| (h) Other expenses | 378.68 | 306.88 | 317.83 | 685.56 | 625.77 |
| Total expenses | 3,076.96 | 2,856.35 | 2,560.01 | 5,933.31 | 5,470.58 |
| 5 Profit / (Loss) before extraordinary items and tax (3 – 4) | 224.96 | 372.32 | (31.70) | 597.28 | 250.94 |
| 6 Extraordinary items | – | – | – | – | – |
| 7 Profit / (Loss) before tax (5+6) | 224.96 | 372.32 | (31.70) | 597.28 | 250.94 |
| 8 Tax expense: | |||||
| (a) Current tax expense for current year | 108.30 | 144.62 | -8.97 | 252.92 | 101.41 |
| (b) Short/Excess provision of Tax | -1.34 | 0.77 | 0.78 | (0.57) | 0.78 |
| (c) Deferred tax | -31.51 | (19.95) | (5.98) | (51.46) | (19.27) |
| 75.45 | 125.44 | -14.17 | 200.89 | 82.92 | |
| 9 Profit / (Loss) for the Year (9 – 10) | 149.51 | 246.88 | -17.53 | 396.39 | 168.02 |
| Profit of the period attributable to | |||||
| (a) Owners of the parent | 147.53 | 242.91 | (17.22) | 390.44 | 165.52 |
| (b) Minority interest | 1.98 | 3.97 | (0.31) | 5.95 | 2.49 |
| 10 Earnings per share (of Rs.10 each): | |||||
| Basic | 1.73 | 3.18 | (0.24) | 4.84 | 2.31 |
| Diluted | 1.73 |