| Scrip Code | 590041 |
|---|---|
| NSE Symbol | KAVDEFENCE |
| MSEI Symbol | NOTLISTED |
| ISIN | INE641C01019 |
| Name of company | KAVVERI DEFENCE & WIRELESS TECHNOLOGIES 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 | 14-02-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 05-02-2026 |
| 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 | Defence and Wireless Technology Products |
| Start date and time of board meeting | 14-02-2026 16:00:00 |
| End date and time of board meeting | 14-02-2026 22:00:00 |
| Whether cash flow statement is applicable on company | |
| Type of cash flow statement | |
| Declaration of unmodified opinion or statement on impact of audit qualification | Statement on impact of audit qualification |
| 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 | 148.54 | 749.82 | |
| Other income | 9.25 | 74.09 | |
| Total income | 157.79 | 823.91 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 30.22 | 242.84 |
| (b) | Purchases of stock-in-trade | 0.00 | 0.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 1.01 | 13.07 |
| (d) | Employee benefit expense | 60.43 | 164.57 |
| (e) | Finance costs | 0.06 | 1.01 |
| (f) | Depreciation, depletion and amortisation expense | 6.08 | 13.37 |
| (f) | Other Expenses | ||
| 1 | OTHER EXPENSES | 119.55 | 293.20 |
| Total other expenses | 119.55 | 293.20 | |
| Total expenses | 217.35 | 728.06 | |
| 3 | Total profit before exceptional items and tax | (59.56) | 95.85 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | (59.56) | 95.85 |
| 6 | Tax expense | ||
| 7 | Current tax | 0.00 | 0.00 |
| 8 | Deferred tax | 0.00 | 0.00 |
| 9 | Total tax expenses | 0.00 | 0.00 |
| 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 | (59.56) | 95.85 |
| 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 | (59.56) | 95.85 |
| 17 | Other comprehensive income net of taxes | 0.00 | 0.00 |
| 18 | Total Comprehensive Income for the period | (59.56) | 95.85 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | (59.56) | 95.85 | |
| Total profit or loss, attributable to non-controlling interests | 0.00 | 0.00 | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 0.00 | 0.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 0.00 | 0.00 | |
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 3,437.43 | 3,437.43 | |
| Face value of equity share capital | 10 | 10 | |
| 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 | -0.17 | 0.28 | |
| Diluted earnings (loss) per share from continuing operations | -0.17 | 0.28 | |
| 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 | -0.17 | 0.28 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | -0.17 | 0.28 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | 1. The Company has adopted Indian Accounting Standards (IND AS) prescribed under section 133 of Companies Act, 2013, read with relevant rules issued there under. The date of transition of the Ind As is 1st April 2016 and accordingly, these unaudited financilas results have been prepared in accordance with the recognition and measurement principles laid down in Ind AS 34 Interim Financial Reporting and other accounting principles generally accepted in India. The impact of transition has been accounted for in the opening reserves and the comparaitive period have been reinstated accordingly. 2. In the unaudited consolidated financial results, the results of the following subsidiaries are not included. a) Kavveri Telecom Infrastructure Limited b) EAICOM India Private Limited c) Kavveri Technologies Americans Inc. d) New England Communications Systems Inc. e) Quality Communications Systems Inc. f) Spotwave Wireless Ltd 3. The above Unaudited financial results for the quarter ended December 31,2025 were taken on record at the meeting of the Board of Directors held on 14th February, 2026 and concluded on 14th February 2026 after being reviewed and recommended by the Audit committee. 4. There is no segement wise income,only we are having single segment of income i.e radio frequency products Radio frequency products and antennas for defence & other wireless technologies. 5. Provsion towards gratuity liability has not been recognised in these interim financial statements .The necessary provision,will be recognised in the financial statements for the year ending March 31,2026 based on the acturial valuation report to be obtained at that time. 6.The previous period figures as at March 31, 2025 have not been regrouped/reclassified and are not readily comparable with the figures of the current period . |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | |||||||
| 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 | ||
| Total Amount of items that will not be reclassified to profit and loss | |||
| 2 | Income tax relating to items that will not be reclassified to profit or loss | ||
| 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 | ||
| Whether results are audited or unaudited | Unaudited |
|---|---|
| Declaration of unmodified opinion or statement on impact of audit qualification | Statement on impact of audit qualification |
| Auditor's opinion | Qualified opinion |
| Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results |
| Sr No. | Audit firm's name | Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI | Certificate valid upto | ||
| 1 | RAJAGOPAL & BADRI NARAYANAN Chartered Accountants | Yes | 30-11-2026 | ||
|---|---|---|---|---|---|
| Sr. | Particulars | Audited Figures (as reported before adjusting for qualifications) | Adjusted Figures (audited figures after adjusting for qualifications) |
|---|---|---|---|
| 1 | Turnover / Total income | 157.79 | 0.00 |
| 2 | Total Expenditure | 217.35 | 0.00 |
| 3 | Net Profit/(Loss) | (59.56) | 0.00 |
| 4 | Earnings Per Share | -0.17 | 0 |
| 5 | Total Assets | 15,271.38 | 0.00 |
| 6 | Total Liabilities | 15,271.38 | 0.00 |
| 7 | Net Worth | 9,813.04 | 0.00 |
| Sr. | Details of Audit Qualification | Type of Audit Qualification | Frequency of qualification | For Audit Qualification(s) where the impact is quantified by the auditor | For Audit Qualification(s) where the impact is not quantified by the auditor | ||
|---|---|---|---|---|---|---|---|
| Management's Views | (i) Management's estimation on the impact of audit qualification | (ii) If management is unable to estimate the impact, reasons for the same | Auditors' Comments on (i) or (ii) above | ||||
| 1 | Textual Information(1) | Qualified opinion | Whether appeared first time | Textual Information(2) | Textual Information(3) | Textual Information(4) | Textual Information(5) |
| 2 | Textual Information(6) | Qualified opinion | Repetitive | Textual Information(7) | Textual Information(8) | Textual Information(9) | Textual Information(10) |
| Textual Information(1) | 1.tThe balances of Loans, Trade payables, Loans and advances, Trade receivables, and deposits as at Dec 31,2025 are subject to confirmation and reconciliation from the respective parties. We were unable to obtain sufficient and appropriate audit evidence regarding these balances. |
|---|---|
| Textual Information(2) | Management will rectify the same in the last quarter of the current financial year and make a complete disclosure of the same. |
| Textual Information(3) | NA |
| Textual Information(4) | NA |
| Textual Information(5) | NA |
| Textual Information(6) | 2.tThe consolidated financial statements do not include the financial results of the following subsidiaries: n na)tKavveri Telecom Infrastructure Limited Incorporated in India nb)tEAICOM India private Limited - Incorporated in India. nc)tKavveri Technologies Americans Inc Incorporated in United States of America. nd)tNew England communications Systems Inc Incorporated in United States of America. ne)tQuality communications Systems Inc Incorporated in United States of America. nf)tSpotwave wireless Ltd Incorporated in Canada ng)tTrackcom Systems International Inc Incorporated in Canada. nThe financial information of these subsidiaries has not been consolidated in accordance with the requirements of (Ind AS 110), Consolidated Financial Statements, and Rule 6 of Companies (Indian accounting Standards) Rules ,2015, as amended. Consequently, we were unable to obtain sufficient appropriate audit evidence regarding the financial information of these subsidiaries and their impact on the consolidated financial statements. The effect of this departure from the requirements of Ind AS on the consolidated financial statements has not been determined. n nThe accompying Statement includes unaudited Interim Financial results and other unaudited financial information in respect of subsidiaries, whose interim financial results and other financial information have not been reviewed by the component auditors and these unaudited interim financial results and other unaudited information have been approved and furnished to us by the management and our conclusion on the statement in so far as it relates to the affairs of the subsidiaries is based solely on such unaudited Interim financial results and other Unaudited financial information. n |
| Textual Information(7) | Kavveri Telecom Infrastructure Limited is undergoing Insolvency process Under IBC 2016 and Spotwave Wireless Ltd is undergoing bankruptcy proceedings in Canada and other companies are non-operating companies currently, hence the same is not considered for Consolidated financials. |
| Textual Information(8) | NA |
| Textual Information(9) | NA |
| Textual Information(10) | NA |
| Name of CEO / Managing director | Mr. Chennareddy Shivakumarreddy |
|---|---|
| Name of CFO | Mrs. Rajpeta hanumenthareddy Kasturi |
| Name of audit committee chairman | Mr. Keerthi Narayan |
| Name of statutory auditor | M.S. RAJAGOPAL |
| Name of other signatory, if any, with designation | NA |
| Place | BANGALORE |
| Date | 14-02-2026 |