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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 31-07-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 23-07-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First 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
Segment Reporting Single segment
Description of single segment MANUFACTURING OF CERAMIC AND VITRIFIED TILES
Start date and time of board meeting 31-07-2026   13:00:00
End date and time of board meeting 31-07-2026   14:05:00
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? Yes



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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 1,19,008.00 1,19,008.00
Other income 2,231.00 2,231.00
Total income 1,21,239.00 1,21,239.00
2 Expenses
(a) Cost of materials consumed 16,106.00 16,106.00
(b) Purchases of stock-in-trade 42,948.00 42,948.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 1,414.00 1,414.00
(d) Employee benefit expense 10,100.00 10,100.00
(e) Finance costs 221.00 221.00
(f) Depreciation, depletion and amortisation expense 2,992.00 2,992.00
(f) Other Expenses
1 POWER AND FUEL 17,417.00 17,417.00
2 OTHER EXPENSES 9,101.00 9,101.00
Total other expenses 26,518.00 26,518.00
Total expenses 1,00,299.00 1,00,299.00
3 Total profit before exceptional items and tax 20,940.00 20,940.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 20,940.00 20,940.00
6 Tax expense
7 Current tax 5,504.00 5,504.00
8 Deferred tax (141.00) (141.00)
9 Total tax expenses 5,363.00 5,363.00
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 15,577.00 15,577.00
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 15,577.00 15,577.00
17 Other comprehensive income net of taxes 22.00 22.00
18 Total Comprehensive Income for the period 15,599.00 15,599.00
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 1,593.00 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 9.78 9.78
Diluted earnings (loss) per share from continuing operations 9.77 9.77
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 9.78 9.78
Diluted earnings (loss) per share from continuing and discontinued operations 9.77 9.77
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 standalone 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 31 July 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 The Board of Directors, at its meeting held on 31 July 2026, approved the brown field expansion at the Gailpur manufacturing facility by putting up an additional 11 Million Square Metres MSM annual production capacity of Glazed Vitrified Tiles, at an approximate cost of Rs. 165 crore which is expected to be completed by April 2027. 4 The Board of Directors, at its meeting held on 30 April 2026, had approved the buyback upto 21,50,000 of fully paid up equity shares having face value of Re. 1 each, at a price of Rs. 1,380 per equity share of the Company for an aggregate amount not exceeding Rs. 296.70 crores, which had also been approved by shareholders through postal ballot. Subsequent to the quarter ended 30 June 2026, the Company paid the buyback consideration to the eligible shareholders, while certain procedural and regulatory compliances in relation to the buyback remain in progress as on the date of approval of these financial results. 5 The Companys business falls within a single business segment in terms of the Indian Accounting Standards 108 Operating Segments and hence no additional disclosures are being furnished. 6 Figures for the quarter ended 31 March 2026 are the balancing figures between audited figures for the full financial year and the reviewed year to date figures upto the third quarter of the financial year ended 31 March 2026. 7 Figures of previous period, year have been regrouped, rearranged wherever necessary. The impact of the same is not material to the users of the 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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
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 RE-MEASUREMENT OF DEFINED BENEFIT PLANS 30.00 30.00
Total Amount of items that will not be reclassified to profit and loss 30.00
2 Income tax relating to items that will not be reclassified to profit or loss 8.00 8.00
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 0.00 0.00
5 Total Other comprehensive income 22.00 22.00





Format for Disclosing Outstanding Default on Loans and Debt Securities

Amount in (Lakhs)

<
Sr. No. Particulars Amount Remarks
1. Loans / revolving facilities like cash credit from banks / financial institutions
A Total amount outstanding as on date 0.00
B Of the total amount outstanding, amount of default as on date 0.00
2. Unlisted debt securities i.e. NCDs and NCRPS
A Total amount outstanding as on date 0.00
B Of the total amount outstanding, amount of default as on date 0.00
3. Total financial indebtedness of the listed entity including short-term and long-term debt 0.00