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 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 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



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 1,16,826.00 3,45,701.00
Other income 1,166.00 4,037.00
Total income 1,17,992.00 3,49,738.00
2 Expenses
(a) Cost of materials consumed 25,397.00 76,723.00
(b) Purchases of stock-in-trade 23,924.00 69,533.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (751.00) (2,411.00)
(d) Employee benefit expense 13,525.00 40,178.00
(e) Finance costs 594.00 1,691.00
(f) Depreciation, depletion and amortisation expense 4,150.00 12,703.00
(f) Other Expenses
1 Power & Fuel 22,513.00 66,415.00
2 Other Expenses 12,099.00 35,113.00
Total other expenses 34,612.00 1,01,528.00
Total expenses 1,01,451.00 2,99,945.00
3 Total profit before exceptional items and tax 16,541.00 49,793.00
4 Exceptional items (3,964.00) (3,964.00)
5 Total profit before tax 12,577.00 45,829.00
6 Tax expense
7 Current tax 4,054.00 12,292.00
8 Deferred tax (198.00) 244.00
9 Total tax expenses 3,856.00 12,536.00
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 8,721.00 33,293.00
12 Profit (loss) from discontinued operations before tax (29.00) (311.00)
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax (29.00) (311.00)
15 Share of profit (loss) of associates and joint ventures accounted for using equity method (77.00) 62.00
16 Total profit (loss) for period 8,615.00 33,044.00
17 Other comprehensive income net of taxes 458.00 418.00
18 Total Comprehensive Income for the period 9,073.00 33,462.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 8,772.00 32,966.00
Total profit or loss, attributable to non-controlling interests (157.00) 78.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 9,224.00 33,378.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests (151.00) 84.00
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 5.53 20.9
Diluted earnings (loss) per share from continuing operations 5.52 20.86
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations -0.02 -0.2
Diluted earnings (loss) per share from discontinued operations -0.02 -0.2
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 5.51 20.7
Diluted earnings (loss) per share from continuing and discontinued operations 5.5 20.66
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 consolidated financial results the Statement, 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. 39.64 crores in the Consolidated 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 group has estimated the financial implications thereof and made additional provision of Rs. 18.30 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 group 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. On 18 December 2025, an incident of fraud has come to the notice of management of Kerovit Global Private Limited, a wholly owned subsidiary WOS of Kajaria Bathware Private Limited, which is a step-down WOS of the Holding Company wherein, Mr. Dilip Kumar Maliwal, ex- Chief Financial Officer of Kajaria Bathware Private Limited found to have committed a fraud approximate of Rs. 20.20 crores over a period of last two years by way of embezzlement and siphoning of funds of the Kerovit Global Private Limited. In this regard a complaint has been filed with the Deputy Commissioner of Police, Economic Offense wing, Delhi Police, New Delhi and a Station House Officer, Police Station, Badarpur, New Delhi which is under investigation. The management has recorded net loss of Rs. 19.36 crore (net of recovery) related to such fraud in current quarter financial results. c. During the current quarter, Kajaria International DMCC, wholly owned subsidiary has recorded an additional impairment loss of Rs. 1.98 crore in respect of the loan given to its joint venture, Kajaria UKP Limited. 4. The Group had discontinued the operations of Kajaria Plywood Private Limited KPPL, a wholly owned subsidiary due to lack of strategic fit and continued losses in FY 2024 25. The related incomes and expenses have been disclosed under discontinued operations. The particulars of discontinued operations is provided in Financial Results 5. The Holding Company holds an investment in Kajaria UKP Limited, a joint venture, through its wholly owned subsidiary. Kajaria UKP Limited is currently under liquidation, and the Holding Company no longer exercises joint control over the entity. Accordingly, the Holding Company has not consolidated the financial results of Kajaria UKP limited in the consolidated financial results for the current period. 6. Figures of previous period/year have been regrouped, rearranged wherever necessary. The impact of the same is not material to the users of the consolidated financial 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 Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Tiles 1,02,982.00 3,06,762.00
2 Others* 13,844.00 38,939.00
Total Segment Revenue 1,16,826.00 3,45,701.00
Less: Inter segment revenue 0.00 0.00
Revenue from operations 1,16,826.00 3,45,701.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Tiles 14,823.00 44,438.00
2 Others* 1,146.00 3,009.00
Total Profit before tax 15,969.00 47,447.00
i. Finance cost 594.00 1,691.00
ii. Other Unallocable Expenditure net off Unallocable income (1,166.00) (4,037.00)
Profit before tax 16,541.00 49,793.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Tiles 2,83,266.00 2,83,266.00
2 Others* 45,023.00 45,023.00
Total Segment Asset 3,28,289.00 3,28,289.00
Un-allocable Assets 58,705.00 58,705.00
Net Segment Asset 3,86,994.00 3,86,994.00
4 Segment Liabilities
Segment Liabilities
1 Tiles 53,615.00 53,615.00
2 Others* 8,688.00 8,688.00
Total Segment Liabilities 62,303.00 62,303.00
Un-allocable Liabilities 28,020.00 28,020.00
Net Segment Liabilities 90,323.00 90,323.00
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) *Other Buisness segment primarily related to adhesive, bathware and sanitaryware business, which is not seperately reportable.



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 Re-measurement of defined benefits plans 647.00 687.00
Total Amount of items that will not be reclassified to profit and loss 647.00 687.00
2 Income tax relating to items that will not be reclassified to profit or loss 167.00 177.00
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 22.00 92.00
5 Total Other comprehensive income 458.00 418.00