Integrated Filing — IndAS



General information about company

Scrip Code 524109
NSE Symbol KABRAEXTRU
MSEI Symbol NOTLISTED
ISIN INE900B01029
Name of company KABRA EXTRUSIONTECHNIK LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 29-01-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 23-01-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Unaudited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 29-01-2026   11:35:00
End date and time of board meeting 29-01-2026   16:00:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



Financial Results Ind-AS

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 11,033.71 33,090.56
Other income 140.95 660.15
Total income 11,174.66 33,750.71
2 Expenses
(a) Cost of materials consumed 7,862.59 22,844.85
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (1,029.14) (2,043.53)
(d) Employee benefit expense 1,532.27 4,477.79
(e) Finance costs 296.69 830.73
(f) Depreciation, depletion and amortisation expense 810.31 2,233.58
(f) Other Expenses
1 Other Expenses 2,519.79 7,063.14
Total other expenses 2,519.79 7,063.14
Total expenses 11,992.51 35,406.56
3 Total profit before exceptional items and tax (817.85) (1,655.85)
4 Exceptional items 0.00 0.00
5 Total profit before tax (817.85) (1,655.85)
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax (319.29) (428.71)
9 Total tax expenses (319.29) (428.71)
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations (498.56) (1,227.14)
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.44 1.03
16 Total profit (loss) for period (498.12) (1,226.11)
17 Other comprehensive income net of taxes (298.49) (289.27)
18 Total Comprehensive Income for the period (796.61) (1,515.38)
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0.00 0.00
Total profit or loss, attributable to non-controlling interests 0.00 0.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0.00 0.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 0.00
21 Details of equity share capital
Paid-up equity share capital 1,748.64 1,748.64
Face value of equity share capital 5 5
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -1.42 -3.51
Diluted earnings (loss) per share from continuing operations -1.42 -3.51
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations -1.42 -3.51
Diluted earnings (loss) per share from continuing and discontinued operations -1.42 -3.51
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1. The above financial results of the company were reviewed by the Audit Committee on January 29,2026 and were thereafter approved by the Board at its meeting held on January 29,2026. 2. Company operates in two business segments i) Extrusion Machinery ii) Battery Division. 3. The Consolidated Financial results of Kabra Extrusiontechnik Limited consist of Kabra Extrusiontechnik Limited (“The Company’) and its subsidiaries and jointly controlled entities as mentioned below: - Varos Technology Private Limited & Kabra Energy Private Limited ( Wholly Owned Subsidiaries) - Kabra Mecanor Belling Technik Private Limited (Joint Venture) & Penta Auto feeding India Limited (Joint Venture) upto February 5th, 2025 4. The company has sold its entire stake in Penta Auto Feeding India Limited (Joint venture) in February’2025. The gain on the sale of investment is shown as an Exceptional items for the year. 5. Figures for previous periods have been regrouped/ reclassified wherever necessary. 6. The Government of India has consolidated 29 existing labour legislations into a unified framework comprising four labour codes viz the Code on Wages, 2019, the Code on Social Security, 2020, the Industrial Relations Code, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 (collectively referred to as the “Codes”). The Codes have been made effective from November 21, 2025. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The incremental impact of these changes, assessed by the Company, on the basis of the information available, consistent with the guidance provided by the Institute of Chartered Accountants of India, is not material and has been recognised in the standalone and consolidated financial results of the Company for the quarter and nine months ended December 31, 2025. Once Central / State Rules are notified by the Government on all aspects of the Codes, the Company will evaluate impact, if any, on the measurement of employee benefits and would provide appropriate accounting treatment.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-10-2025 01-04-2025
Date of end of reporting period 31-12-2025 31-12-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Extrusion Machinery Division 7,556.70 22,187.54
2 Battery Division 3,477.41 10,897.79
Total Segment Revenue 11,034.11 33,085.33
Less: Inter segment revenue 0.00 0.00
Revenue from operations 11,034.11 33,085.33
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Extrusion Machinery Division 689.37 2,594.56
2 Battery Division (1,122.05) (3,161.84)
Total Profit before tax (432.68) (567.28)
i. Finance cost 305.90 830.73
ii. Other Unallocable Expenditure net off Unallocable income 79.25 257.83
Profit before tax (817.83) (1,655.84)
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Extrusion Machinery Division 37,448.40 37,448.40
2 Battery Division 36,744.96 36,744.96
Total Segment Asset 74,193.36 74,193.36
Un-allocable Assets 4,153.93 4,153.93
Net Segment Asset 78,347.29 78,347.29
4 Segment Liabilities
Segment Liabilities
1 Extrusion Machinery Division 12,888.54 12,888.54
2 Battery Division 5,982.72 5,982.72
Total Segment Liabilities 18,871.26 18,871.26
Un-allocable Liabilities 59,476.03 59,476.03
Net Segment Liabilities 78,347.29 78,347.29
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) 1. Company operates in two business segments i) Extrusion Machinery ii) Battery. 2. Figures for previous periods have been regrouped/ reclassified wherever necessary.



Other Comprehensive Income

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Items that will not be reclassified to profit or loss (253.55) (238.36)
Total Amount of items that will not be reclassified to profit and loss (253.55) (238.36)
2 Income tax relating to items that will not be reclassified to profit or loss 44.94 50.91
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income (298.49) (289.27)