Integrated Filing — IndAS



General information about company

Scrip Code 500233
NSE Symbol KAJARIACER
MSEI Symbol NOTLISTED
ISIN INE217B01036
Name of company KAJARIA CERAMICS 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 30-01-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 21-01-2026
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 Standalone
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 Single segment
Description of single segment MANUFACTURING OF CERAMIC AND VITRIFIED TILES
Start date and time of board meeting 30-01-2026   13:00:00
End date and time of board meeting 30-01-2026   15:10:00
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
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? Yes



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 Standalone Standalone
1 Income
Revenue from operations 1,05,299.00 3,13,940.00
Other income 1,802.00 5,848.00
Total income 1,07,101.00 3,19,788.00
2 Expenses
(a) Cost of materials consumed 16,401.00 49,123.00
(b) Purchases of stock-in-trade 41,214.00 1,19,819.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (2,177.00) (1,464.00)
(d) Employee benefit expense 9,587.00 28,590.00
(e) Finance costs 237.00 616.00
(f) Depreciation, depletion and amortisation expense 2,927.00 8,756.00
(f) Other Expenses
1 POWER AND FUEL 15,726.00 45,143.00
2 OTHER EXPENSES 8,784.00 25,133.00
Total other expenses 24,510.00 70,276.00
Total expenses 92,699.00 2,75,716.00
3 Total profit before exceptional items and tax 14,402.00 44,072.00
4 Exceptional items (1,822.00) (1,822.00)
5 Total profit before tax 12,580.00 42,250.00
6 Tax expense
7 Current tax 3,604.00 11,295.00
8 Deferred tax (327.00) (387.00)
9 Total tax expenses 3,277.00 10,908.00
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 9,303.00 31,342.00
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 0.00 0.00
16 Total profit (loss) for period 9,303.00 31,342.00
17 Other comprehensive income net of taxes 418.00 448.00
18 Total Comprehensive Income for the period 9,721.00 31,790.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 1,593.00 1,593.00
Face value of equity share capital 1 1
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 5.84 19.68
Diluted earnings (loss) per share from continuing operations 5.83 19.64
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 5.84 19.68
Diluted earnings (loss) per share from continuing and discontinued operations 5.83 19.64
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 standalone financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 30 January 2026 and subjected to a limited review by the statutory auditors. 2 The above results have been prepared in accordance with the Indian Accounting Standards Ind AS as notified under the Companies Indian Accounting Standards Rules, 2015 as amended, specified under section 133 of the Companies Act, 2013. 3 Exceptional items of Rs. 18.22 crores in the Standalone financial results for the quarter and nine months ended 31 December 2025 comprises as follows a. The Government of India has consolidated 29 existing labour legislations into a unified framework comprising four Labour Codes, viz. Code on Wages, 2019, Code on Social Security, 2020, Industrial Relations Code, 2020 and Occupational Safety, Health and Working Conditions Code 2020 collectively referred to as the New Labour Codes. These Codes have been made effective from 21 November 2025. The Government is in the process of notifying related rules to the New Labour Codes and impact of these will be evaluated and accounted for in accordance with applicable accounting standards in the period in which they are notified. In accordance with the guidance issued by the Institute of Chartered Accountants of India and based on actuarial valuation, the company has estimated the financial implications thereof and made additional provision of Rs. 16.24 crores towards gratuity and compensated leave liability disclosed under Exceptional items in the financial results for the quarter and nine months ended 31 December 2025. The company continues to monitor the developments relating to the implementation of the Labour Codes and will review the estimates as further clarification and Rules are notified. b. During the current quarter, the Company has recorded an additional impairment loss of Rs. 1.98 crore in respect of the loan given to its wholly owned subsidiary, Kajaria International DMCC for further investment, loan in Kajaria UKP Limited, joint venture of the company. 4 The Company's business falls within a single business segment in terms of the Indian Accounting Standards 108 Operating Segments and hence no additional disclosures are being furnished. 5 Figures of previous period, year have been regrouped, rearranged wherever necessary. The impact of the same is not material to the users of the results.



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 Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



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 Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 RE-MEASUREMENT OF DEFINED BENEFIT PLANS 559.00 599.00
Total Amount of items that will not be reclassified to profit and loss 559.00 599.00
2 Income tax relating to items that will not be reclassified to profit or loss 141.00 151.00
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 418.00 448.00





Format for Disclosing Outstanding Default on Loans and Debt Securities

Amount in (Lakhs)

<
Sr. No. Particulars Amount Remarks
1. Loans / revolving facilities like cash credit from banks / financial institutions
A Total amount outstanding as on date 1,609.00
B Of the total amount outstanding, amount of default as on date 0.00
2. Unlisted debt securities i.e. NCDs and NCRPS
A Total amount outstanding as on date 0.00
B Of the total amount outstanding, amount of default as on date 0.00
3. Total financial indebtedness of the listed entity including short-term and long-term debt 1,609.00