Integrated Filing — IndAS



General information about company

Scrip Code 532899
NSE Symbol KSCL
MSEI Symbol NOTLISTED
ISIN INE455I01029
Name of company Kaveri Seed Company 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 09-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 28-01-2026
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 Single segment
Description of single segment Produce and selling of sowing seeds
Start date and time of board meeting 09-02-2026   12:00:00
End date and time of board meeting 09-02-2026   13:15:00
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 21,021.33 1,28,764.79
Other income 769.30 2,348.15
Total income 21,790.63 1,31,112.94
2 Expenses
(a) Cost of materials consumed 20,781.96 70,095.36
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (10,044.83) (2,189.40)
(d) Employee benefit expense 4,238.47 11,359.65
(e) Finance costs 7.27 19.94
(f) Depreciation, depletion and amortisation expense 1,530.79 4,359.18
(f) Other Expenses
1 Other Expenses 3,925.25 14,194.26
Total other expenses 3,925.25 14,194.26
Total expenses 20,438.91 97,838.99
3 Total profit before exceptional items and tax 1,351.72 33,273.95
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,351.72 33,273.95
6 Tax expense
7 Current tax 412.24 1,513.68
8 Deferred tax (328.99) (604.37)
9 Total tax expenses 83.25 909.31
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 1,268.47 32,364.64
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 1,268.47 32,364.64
17 Other comprehensive income net of taxes 3.76 83.48
18 Total Comprehensive Income for the period 1,272.23 32,448.12
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1,300.36 32,365.00
Total profit or loss, attributable to non-controlling interests (31.89) (0.36)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 1,304.57 32,448.48
Total comprehensive income for the period attributable to owners of parent non-controlling interests (32.34) (0.36)
21 Details of equity share capital
Paid-up equity share capital 1,028.78 1,028.78
Face value of equity share capital 2 2
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 2.76 63.5
Diluted earnings (loss) per share from continuing operations 2.76 63.5
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 2.76 63.5
Diluted earnings (loss) per share from continuing and discontinued operations 2.76 63.5
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 results have been reviewed by the Audit Committee and approved by the Board of Directors of the Company in their respective meetings held on February 09th, 2026. The above quarterly financial results are available on the companies website www.kaveriseeds.in and also in NSE and BSE websites. 2. The company and its subsidiaries are engaged in the business of sale of Seeds and Micronutrients and there are no other reportable segments under Ind AS 108 Operating Segments. 3. In respect of one of the Subsidiary Company, the accumulated losses incurred of Rs. 531.65 Lakhs on December 31, 2025 (31.03.2025: Rs. 530.91 Lakhs) have resulted in the negative net worth of Rs. 489.72 lakhs (31.03.2025: Rs. 488.98 Lakhs). The Subsidiaries current liabilities, as on 31.12.2025, exceed its current assets by Rs. 523.80 Lakhs (31.03.2025: Rs. 523.06 Lakhs) and turnover during the nine months ended December 31, 2025 is Rs. NIL (FY 2024-25: Rs. NIL). Due to the lack of working capital required the operations of the Subsidiary Company have been substantially curtailed and its ability to continue as a going concern is solely dependent upon the infusion of funds for its operations. 4. 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 and 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 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)
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 subsequently to profit or loss 6.15 91.81
Total Amount of items that will not be reclassified to profit and loss 6.15 91.81
2 Income tax relating to items that will not be reclassified to profit or loss 1.55 2.56
3 Amount of items that will be reclassified to profit and loss
1 Items that will be reclassified subsequently to profit or loss (1.19) (7.78)
Total Amount of items that will be reclassified to profit and loss (1.19) (7.78)
4 Income tax relating to items that will be reclassified to profit or loss (0.35) (2.01)
5 Total Other comprehensive income 3.76 83.48