Integrated Filing — IndAS



General information about company

Scrip Code 523207
NSE Symbol KOKUYOCMLN
MSEI Symbol NA
ISIN INE760A01029
Name of company KOKUYO CAMLIN 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 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 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 Consumer Products
Start date and time of board meeting 30-01-2026   16:15:00
End date and time of board meeting 30-01-2026   16:50:00
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? No
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 Standalone Standalone
1 Income
Revenue from operations 17,796.54 57,973.72
Other income 16.31 46.52
Total income 17,812.85 58,020.24
2 Expenses
(a) Cost of materials consumed 8,085.47 24,707.14
(b) Purchases of stock-in-trade 3,471.72 11,408.48
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (1,223.15) (1,546.61)
(d) Employee benefit expense 2,699.06 8,185.73
(e) Finance costs 41.10 175.54
(f) Depreciation, depletion and amortisation expense 531.01 1,592.45
(f) Other Expenses
1 Other Expenses 3,615.55 10,495.17
Total other expenses 3,615.55 10,495.17
Total expenses 17,220.76 55,017.90
3 Total profit before exceptional items and tax 592.09 3,002.34
4 Exceptional items 0.00 0.00
5 Total profit before tax 592.09 3,002.34
6 Tax expense
7 Current tax 234.54 811.60
8 Deferred tax (40.65) 0.38
9 Total tax expenses 193.89 811.98
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 398.20 2,190.36
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 398.20 2,190.36
17 Other comprehensive income net of taxes (310.82) (192.98)
18 Total Comprehensive Income for the period 87.38 1,997.38
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 1,003.04 1,003.04
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 0.4 2.18
Diluted earnings (loss) per share from continuing operations 0.4 2.18
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 0.4 2.18
Diluted earnings (loss) per share from continuing and discontinued operations 0.4 2.18
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) Notes: 1 The above results have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on 30 January 2026. The results have been subjected to a limited review by the Statutory Auditors of the Company who have expressed a modified conclusion thereon. This Statement has been prepared in accordance with Indian Accounting Standards notified under the Companies (Indian Accounting Standards) Rules, 2015 notified under section 133 of the Companies Act, 2013 and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended from time to time). 2 Figures for the quarter ended 31 March 2025 and the corresponding quarter ended in the previous year as reported in these financial results are the balancing figures between audited figures in respect of full financial year and the published year to date figures upto the end of the third quarter of the financial year. Also the figures upto the end of the third quarter had only been reviewed and not subjected to audit. 2 The entire operations of the Company constitute a single operating segment i.e. Consumer Products as per Ind AS 108 Operating segments specified under section 133 of the Companies Act, 2013. 3 The Company has no Subsidiary, Associate or Joint Venture Company(ies), as on 31 December 2025. 4 Foreign exchange gain/ loss is included under the following items in the above results:- Particulars Three months ended Nine months ended Year ended 31.12.2025 30.09.2025 31.12.2024 31.12.2025 31.12.2024 31.03.2025 Other income 29.27 22.05 26.51 9.36 11.90 - Other expense - - - - - 6.33 5 During the previous year ended 31 March 2025, the management, following an internal assessment, suo moto, had identified discrepancies between physical quantity recorded in the books of account and the physical inventory. The loss of Rs. 2,356.81 lakhs was recognised during the year as Rs. 1,032.44 lakhs in cost of material consumed (including indirect taxes Rs.212.52 lakhs) and Rs. 1,324.37 lakhs in changes in inventories. The Company engaged an independent external agency on 7 November 2024 to conduct a forensic audit for the period April 2021 to September 2024 at one of its plants to investigate the discrepancies. The report of the said agency dated 11 February 2025 is available on the website of the Stock Exchange along with management comments. Considering the nature of the discrepancies identified in the report, no adjustment is made for the comparability of the current period's figures and corresponding figures and prior year's financial information, as the impact is not precisely ascertainable. 6 The Government of India has notified provisions of the Code on Wages 2019, the Industrial Relation Code,2020, the Code on Social Security,2020 and The Occupational Safety, Health and Working condition code, 2020 (Labour Codes) subsuming 29 existing labour laws , which introduce changes to , inter alia, the definition of wages and the eligibility criteria for statutory employees benefits. These Codes have been made effective from 21 November 2025; however, the corresponding rules thereunder are yet to be notified. Pursuant to the above the Company has carried out an impact assessment which has resulted in increase in the provisions for employee benefit by Rs. 56.01 lakhs. The corresponding impact has been recognised as employee benefit expense in the financial results of the current reporting period in accordance with IND AS 19 - Employees Benefits. The Company continues to monitor the finalisation of Central / State Rules and clarifies from the Government on other aspects of the Labour Code and would provide appropriate accounting effect on the basis of such development as needed.



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 Remeasurement of net defined benefit plan 13.88 (75.81)
2 Fair value changes of equity instruments through other comprehensive income (374.80) (158.98)
Total Amount of items that will not be reclassified to profit and loss (360.92) (234.79)
2 Income tax relating to items that will not be reclassified to profit or loss (50.10) (41.81)
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
5 Total Other comprehensive income (310.82) (192.98)