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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 06-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 30-07-2026
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 Consumer Products
Start date and time of board meeting 06-08-2026   16:30:00
End date and time of board meeting 06-08-2026   18:05:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
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 01-04-2026 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 22,918.11 22,918.11
Other income 9.28 9.28
Total income 22,927.39 22,927.39
2 Expenses
(a) Cost of materials consumed 8,449.79 8,449.79
(b) Purchases of stock-in-trade 5,518.20 5,518.20
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 875.43 875.43
(d) Employee benefit expense 2,802.49 2,802.49
(e) Finance costs 59.96 59.96
(f) Depreciation, depletion and amortisation expense 524.56 524.56
(f) Other Expenses
1 Other Expenses 3,713.56 3,713.56
Total other expenses 3,713.56 3,713.56
Total expenses 21,943.99 21,943.99
3 Total profit before exceptional items and tax 983.40 983.40
4 Exceptional items 0.00 0.00
5 Total profit before tax 983.40 983.40
6 Tax expense
7 Current tax 251.64 251.64
8 Deferred tax 1.62 1.62
9 Total tax expenses 253.26 253.26
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 730.14 730.14
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 730.14 730.14
17 Other comprehensive income net of taxes 196.42 196.42
18 Total Comprehensive Income for the period 926.56 926.56
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 0.73 0.73
Diluted earnings (loss) per share from continuing operations 0.73 0.73
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 0.73 0.73
Diluted earnings (loss) per share from continuing and discontinued operations 0.73 0.73
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 06 August 2026. The results have been subjected to a limited review by the Statutory Auditors have expressed an unmodified conclusion thereon. 2 Figures for the quarter ended 31 March 2026 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. 3 The Company is in the business of manufacturing, trading and selling of stationery. It manufactures and sells scholastic products, writing instruments, notebooks, marker pens, inks, fine-art colours and accessories, hobby colours, pencils and other stationery products. The Management is of the view that the risks and returns for these products are not significantly different. Accordingly, the Company has a single reportable segment i.e. 'Consumer products' as per Ind AS 108 'Operating Segments' which is reviewed by Chief Operating Decision Maker (CODM). The Chief Executive Officer / Managing Director along with Senior Corporate Officers Committee is the CODM of the Company. Further, export sales are not significant and there is no reportable secondary segment. 4 The Company has no Subsidiary, Associate or Joint Venture Company(ies), as on 30 June 2026. 5 Foreign exchange gain/ loss is included under the following items in the above results:- Particulars Three months ended Year ended 30.06.2026 31.03.2026 30.06.2025 31.03.2026 Other income - 6.80 - 16.16 Other expense 8.59 - 41.96 -



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 Remeasurement loss on defined benefit plans (69.64) (69.64)
2 Fair value changes on equity instruments 290.00 290.00
Total Amount of items that will not be reclassified to profit and loss 220.36
2 Income tax relating to items that will not be reclassified to profit or loss 23.94 23.94
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 196.42 196.42





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Unaudited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's 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 Yes
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 BSR & CO. LLP Yes 31-07-2028