Integrated Filing — IndAS



General information about company

Scrip Code 500165
NSE Symbol KANSAINER
MSEI Symbol NOTLISTED
ISIN INE531A01024
Name of company Kansai Nerolac Paints 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 03-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 24-12-2025
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 Single segment
Description of single segment PAINTS
Start date and time of board meeting 03-02-2026   13:50:00
End date and time of board meeting 03-02-2026   18:30:00
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 1,98,199.00 6,09,820.00
Other income 3,521.00 11,625.00
Total income 2,01,720.00 6,21,445.00
2 Expenses
(a) Cost of materials consumed 1,08,192.00 3,38,894.00
(b) Purchases of stock-in-trade 12,009.00 38,228.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 7,254.00 15,145.00
(d) Employee benefit expense 13,452.00 40,571.00
(e) Finance costs 880.00 2,387.00
(f) Depreciation, depletion and amortisation expense 5,997.00 16,722.00
(f) Other Expenses
1 Other Expenses 33,323.00 1,01,172.00
Total other expenses 33,323.00 1,01,172.00
Total expenses 1,81,107.00 5,53,119.00
3 Total profit before exceptional items and tax 20,613.00 68,326.00
4 Exceptional items (4,472.00) (4,472.00)
5 Total profit before tax 16,141.00 63,854.00
6 Tax expense
7 Current tax 4,538.00 17,075.00
8 Deferred tax (102.00) 184.00
9 Total tax expenses 4,436.00 17,259.00
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 11,705.00 46,595.00
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 11,705.00 46,595.00
17 Other comprehensive income net of taxes 567.00 63.00
18 Total Comprehensive Income for the period 12,272.00 46,658.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 12,136.00 47,720.00
Total profit or loss, attributable to non-controlling interests (431.00) (1,125.00)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 12,703.00 47,783.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests (431.00) (1,125.00)
21 Details of equity share capital
Paid-up equity share capital 8,085.00 8,085.00
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 1.5 5.9
Diluted earnings (loss) per share from continuing operations 1.5 5.9
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 1.5 5.9
Diluted earnings (loss) per share from continuing and discontinued operations 1.5 5.9
24 Debt equity ratio 0 0
25 Debt service coverage ratio 0 0
26 Interest service coverage ratio 0 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1.The above unaudited consolidated financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their meetings held on 3rd February 2026. The statutory auditors have expressed an unqualified review conclusion. The review report has been filed with stock exchange and is available on the Holding Company's website. 2.The above unaudited consolidated financial results include results of subsidiaries KNP Japan Private Limited, Kansai Paints Lanka (Private) Limited, Kansai Nerolac Paints (Bangladesh) Limited and wholly owned subsidiary Nerofix Private Limited. The said financial results have been prepared in accordance with the recognition and measurement principles of Indian Accounting Standard (Ind AS) 34, prescribed under section 133 of the Companies Act 2013 (the Act) read with the relevant rules issued thereunder and the other accounting principles generally accepted in India. 3.As the Management Committee monitors the business activity consisting of paints and other related products of the Group as a single segment viz. 'Paints' and the sales substantially being in the domestic market, the financial results are reflective of the disclosure requirements of Ind AS 108 - Operating Segments. 4. On November 21, 2025, the Government of India notified the four Labour Codes - the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 - consolidating 29 existing labour laws. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The Holding company has assessed the financial implications of these changes on the basis of legal opinion obtained and the best information available, consistent with the guidance provided by the Institute of Chartered Accountants of India which has resulted in increase in gratuity and leave liability by Rs. 44.72 Crores. Considering the impact arising out of an enactment of the new legislation is an event of non-recurring nature, the Holding company has presented this incremental amount under “Exceptional Item” for the quarter and nine months ended December 31, 2025. The Holding company continues to monitor the finalisation of Central / State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect based on such developments 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 Consolidated Consolidated
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 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 Statement of Profit and Loss 820.00 645.00
Total Amount of items that will not be reclassified to profit and loss 820.00 645.00
2 Income tax relating to items that will not be reclassified to profit or loss 196.00 152.00
3 Amount of items that will be reclassified to profit and loss
1 Items that will be reclassified to Statement of Profit and Loss (57.00) (430.00)
Total Amount of items that will be reclassified to profit and loss (57.00) (430.00)
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 567.00 63.00