KEY CORP LIMITED — Quarter ended 31 March 2026 (Audited) and year ended 31 March 2026 (Audited)
| Sr. No. | Particulars | Quarter Ended 31.03.2026 (Audited) | Quarter Ended 31.12.2025 (Unaudited) | Quarter Ended 31.03.2025 (Audited) | Year Ended 31.03.2025 (Audited) | Year Ended 31.03.2026 (Audited) |
|---|---|---|---|---|---|---|
| Revenue from operations | ||||||
| (i) | Interest Income | 7.45 | 7.71 | 8.62 | 32.38 | 31.35 |
| (ii) | Dividend Income | 3.51 | 0 | 2.44 | 2.44 | 3.51 |
| (iii) | Net Gain on Fair Value Changes | – | 168.83 | (591.14) | 474.44 | – |
| (iv) | Management Fees | 0.57 | 0.75 | 0.18 | 1.98 | 2.62 |
| (I) | Total Revenue from operations | 11.53 | 177.29 | (579.90) | 511.24 | 37.48 |
| (II) | Other Income | 0.09 | 0.00 | 0.52 | 0.76 | 0.09 |
| (III) | Total Income (I+II) | 11.62 | 177.29 | (579.38) | 512.00 | 37.57 |
| Expenses | ||||||
| (i) | Fees and Recovery Expenses | 0.50 | 0.19 | 0.44 | 1.20 | 1.27 |
| (iii) | Net Loss on Fair Value Changes | 956.27 | – | – | – | 232.76 |
| (ii) | Employee Benefit Expenses | 9.72 | 10.75 | 10.72 | 40.92 | 39.83 |
| (iii) | Depreciation, amortization and impairment | 1.22 | 1.20 | 1.39 | 5.56 | 4.78 |
| (iv) | Other Expenses | 5.56 | 6.56 | 5.27 | 33.42 | 29.81 |
| (IV) | Total Expenses | 973.27 | 18.70 | 17.82 | 81.10 | 308.45 |
| (V) | Profit/(loss) Before Exceptional Items and Tax (III – IV) | (961.65) | 158.59 | (597.20) | 430.90 | (270.88) |
| (VI) | Exceptional Items | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| (VII) | Profit/(loss) Before Tax (V + VI) | (961.65) | 158.59 | (597.20) | 430.90 | (270.88) |
| (VIII) | Tax Expense: | |||||
| (1) | Current Tax | – | – | – | 0 | – |
| (2) | Deferred Tax | (0.04) | – | – | (0.94) | (0.04) |
| (IX) | Profit/(loss) for the period from Continuing Operations (VII-VIII) | (961.61) | 158.59 | (597.20) | 431.84 | (270.84) |
| (X) | Profit/(loss) from Discontinued Operations | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| (XI) | Profit/(loss) for the period (VII – VIII) | (961.61) | 158.59 | (597.20) | 431.84 | (270.84) |
| (XII) | Other Comprehensive Income | |||||
| (A) (i) | Items that will not be reclassified to Profit or Loss | (956.12) | 156.99 | (527.66) | 472.82 | (248.04) |
| (ii) | Income Tax relating to items that will not be reclassified to Profit or Loss | – | – | – | – | – |
| (A) | Subtotal (A) | (956.12) | 156.99 | (527.66) | 472.82 | (248.04) |
| (B) (i) | Items that will be reclassified to Profit or Loss | (963.75) | (148.31) | 591.14 | (441.08) | (266.68) |
| (ii) | Income Tax relating to items that will be reclassified to Profit or Loss | – | – | – | – | – |
| (B) | Subtotal (B) | (963.75) | (148.31) | (591.14) | (441.08) | (266.68) |
| Other Comprehensive Income for the period (A+B) | 7.63 | 8.68 | (63.48) | 31.74 | 18.64 | |
| (XIII) | Total Comprehensive Income for the period (XI+XII) (Comprising Profit/(loss) and other comprehensive Income for the period) | (953.98) | 167.27 | (533.72) | 463.58 | (252.20) |
| (XIV) | Paid-up Equity Share Capital (Face Value ₹ 10/- per share) | 600.00 | 600.00 | 600.00 | 600.00 | 600.00 |
| Earnings Per Equity Share (Not annualised for the interim periods) | ||||||
|---|---|---|---|---|---|---|
| – | – | – | – | – | ||
| Basic & Diluted (₹) (Excluding Other Comprehensive Income) | (16.03) | 2.64 | (9.95) | 7.20 | (4.51) | |
| Basic & Diluted (₹) (Including Other Comprehensive Income) | (15.90) | 2.79 | (8.90) | 7.73 | (4.20) |
| Sr. No. | Particulars | As at 31.03.2026 (Audited) | As at 31.03.2025 (Audited) |
|---|---|---|---|
| ASSETS | |||
| (1) | Financial Assets | ||
| (a) | Cash and Cash Equivalents | 23.19 | 33.41 |
| (b) | Receivables | ||
| (i) | Trade Receivables | 2.07 | 1.12 |
| (c) | Loans | 153.57 | 134.67 |
| (d) | Investments | 6344.16 | 6610.84 |
| Total Financial Assets | 6523.00 | 6780.04 | |
| (2) | Non-Financial Assets | ||
| (a) | Current Tax Assets (Net) | 0.59 | 0.24 |
| (b) | Deferred Tax Assets (Net) | 7.56 | 7.52 |
| (c) | Property, Plant and Equipment | 38.63 | 36.94 |
| (d) | Other Non-Financial Assets | 1.23 | 1.18 |
| Total Non-Financial Assets | 48.00 | 45.89 | |
| Total Assets | 6571.00 | 6825.92 | |
| LIABILITIES AND EQUITY | |||
| LIABILITIES | |||
| (1) | Financial Liabilities | ||
| (a) | Payables: | ||
| (i) | Other Payables | 1.96 | 3.92 |
| (b) | Other Financial Liabilities | 1.95 | 3.64 |
| Total Financial Liabilities | 3.91 | 7.56 | |
| (2) | Non-Financial Liabilities | ||
| (b) | Provisions | 29.31 | 28.59 |
| (c) | Other Non-Financial Liabilities | 0.42 | 0.21 |
| Total Non-Financial Liabilities | 29.73 | 28.80 | |
| Total Liabilities | 33.64 | 36.36 | |
| (3) | EQUITY | ||
| (a) | Equity Share Capital | 600.00 | 600.00 |
| (b) | Other Equity | 5937.36 | 6189.56 |
| Total Equity | 6537.36 | 6789.56 | |
| Total Liabilities and Equity | 6571.00 | 6825.92 |
| Sr. No. | Particulars | Quarter Ended (Audited) 31.03.2026 | Quarter Ended (Unaudited) 31.12.2025 | Quarter Ended (Audited) 31.03.2025 | Year Ended (Audited) 31.03.2025 | Year Ended (Audited) 31.03.2026 |
|---|---|---|---|---|---|---|
| 1 | Debt-Equity Ratio (times) | NA | NA | NA | NA | NA |
| 2 | Debt Service Coverage Ratio | NA | NA | NA | NA | NA |
| 3 | Interest Service Coverage Ratio | NA | NA | NA | NA | NA |
| 4 | Outstanding Redeemable Preference Shares (Quantity) | NA | NA | NA | NA | NA |
| 5 | Outstanding Redeemable Preference Shares (Value) | NA | NA | NA | NA | NA |
| 6 | Capital Redemption Reserve | NA | NA | NA | NA | NA |
| 7 | Debenture Redemption Reserve | NA | NA | NA | NA | NA |
| 8 | Networth (₹ in lakhs) | 6789.56 | 6537.36 | |||
| 9 | Net Profit After Tax (₹ in lakhs) | (961.61) | 158.59 | (597.20) | 431.84 | (270.84) |
| 10 | Earnings Per Equity Share (Not annualised for the interim periods) | |||||
| Basic (Rs.) & Diluted (Rs.) (Excluding OCI) | (16.03) | 2.64 | (9.95) | 7.20 | (4.51) | |
| Basic (Rs.) & Diluted (Rs.) (Including OCI) | (15.90) | 2.79 | (8.90) | 7.73 | (4.20) | |
| 11 | Current Ratio (in times) | 2.90 | 6.30 | 5.52 | 4.57 | 6.48 |
| 12 | Long Term Debt to Working Capital | NA | NA | NA | NA | NA |
| 13 | Bad Debts to Accounts Receivable Ratio | NA | NA | NA | NA | NA |
| 14 | Current Liability Ratio | 2.90 | 6.30 | 5.52 | 4.57 | 6.48 |
| 15 | Total Debts to Total Assets | NA | NA | NA | NA | NA |
| 16 | Debtors Turnover | NA | 4.49 | NA | 31.92 | 21.29 |
| 17 | Inventory Turnover | NA | NA | NA | NA | NA |
| 18 | Operating Margin (%) | NA | NA | NA | -14.35% | -1.83% |
| 19 | Net Profit Margin (%) | -82.75% | 89.46% | -116.81% | 84.16% | -720.95% |
| 20 | Sector Specific Equivalent Ratios | |||||
| Capital Adequacy Ratio (%) | 129.86 | 130.97 | ||||
| Gross NPA Ratio (%) | 7.80 | Nil/NA | Nil/NA | Nil/NA | 7.80 | |
| Net NPA Ratio (%) | 7.07 | Nil/NA | Nil/NA | Nil/NA | 7.07 | |
| NPA Provision Coverage Ratio (%) | 10.02 | Nil/NA | Nil/NA | Nil/NA | 10.02 | |
| Liquidity Coverage Ratio (%) | NA | NA | NA | NA | NA | |
| 21 | Return on Networth | 6.36% | -4.14% |
| I. | Sl. No. | Particulars | Audited Figures (as reported before adjusting for qualifications) | Adjusted Figures (audited figures after adjusting for qualifications) |
|---|---|---|---|---|
| 1 | Turnover / Total income | 37.57 | 37.57 | |
| 2 | Total Expenditure | 308.45 | 308.45 | |
| 3 | Net Profit/(Loss) | (270.84) | (270.84) | |
| 4 | Earnings Per Share | (4.51) | (4.51) | |
| 5 | Total Assets | 6571.00 | 6571.00 | |
| 6 | Total Liabilities | 6571.00 | 6571.00 | |
| 7 | Net Worth | 6537.36 | 6789.56 | |
| 8 | Any other financial item(s) (as felt appropriate by the management) | NIL | NIL |
| PARTICULARS | Year ended 31.03.2026 | Year ended 31.03.2025 |
|---|---|---|
| A. CASH FLOW FROM OPERATING ACTIVITIES | ||
| Profit before tax | (270.88) | 430.90 |
| Add: Depreciation, amortisation and impairment | 4.78 | 5.56 |
| Less: Dividend Received on Mutual Funds | (3.51) | (2.44) |
| Less: Gain from Mutual Funds Units | (33.92) | (33.36) |
| Less: Profit on Sale of Property, Plant & Equipment | (0.06) | (0.24) |
| Add: Provision for Standard Asset | 0.03 | 0.06 |
| Add: Provision for Sub-Standard Asset | 1.21 | 0.00 |
| Less: Interest received on Income Tax | 0.00 | (0.52) |
| Less: Balance Written Off/ Back | (0.03) | 0.00 |
| Less: Net (gain)/loss on fair value changes on investment | 266.68 | (441.08) |
| Operating profit before working capital changes | (35.68) | (41.12) |
| movements in working capital: | ||
| (Increase)/decrease in loans on vehicle | (21.05) | (14.11) |
| (Increase)/decrease in current assets and advances | (0.06) | 0.14 |
| Increase/(decrease) in provision for gratuity | 0.72 | 3.92 |
| Increase/(decrease) in Payables & Other Non-Financial Liabilities | (3.44) | 2.93 |
| Cash generated from operations | (23.83) | (7.12) |
| Direct taxes paid (net of refunds) | (0.35) | 2.67 |
| Net cash flows from/(used in) operating activities (A) | (59.86) | (45.57) |
| B. CASH FLOW FROM INVESTING ACTIVITIES | ||
| Purchase of Investments (Mutual Funds) | (20.00) | 0.00 |
| Sale of Investments (Mutual Funds) | 72.56 | 65.10 |
| Dividend Received on Mutual Funds | 3.51 | 2.44 |
| Purchase of Property, Plant & Equipment | (6.73) | (10.07) |
| Sale of Property, Plant & Equipment | 0.30 | 1.01 |
| Net cash flows from/(used in) investing activities (B) | 49.64 | 58.48 |
| C. CASH FLOW FROM FINANCING ACTIVITIES | ||
| Net cash flows from financing activities (C) | 0.00 | 0.00 |
| Net increase in cash and cash equivalents (A+B+C) | (10.22) | 12.91 |
| Cash and cash equivalents at the beginning | 33.41 | 20.50 |
| Cash and cash equivalents at the end of the year | 23.19 | 33.41 |
| Cash and cash equivalents at the end of the year i) Cash on hand | 0.85 | 0.41 |
| Cash and cash equivalents at the end of the year ii) Balances with banks (of the nature of cash and cash equivalents) | 22.34 | 33.00 |
| Total | 23.19 | 33.41 |
| Signed: | Signed: | Signed: | Signed: |
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