Integrated Filing — IndAS



General information about company

Scrip Code 526209
NSE Symbol KSOILS
MSEI Symbol NA
ISIN INE727D01022
Name of company K S Oils 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 13-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 03-08-2026
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 Edible Oils
Start date and time of board meeting 13-08-2026   15:15:00
End date and time of board meeting 13-08-2026   15:20:00
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? No
There is no default in the repayment of Loan. Further, pursuant to NCLT order dated 03.02.2025, all loan/Debt has been settled.



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 16,209.00 16,209.00
Other income 56.00 56.00
Total income 16,265.00 16,265.00
2 Expenses
(a) Cost of materials consumed 11,696.00 11,696.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 3,547.00 3,547.00
(d) Employee benefit expense 242.00 242.00
(e) Finance costs 267.00 267.00
(f) Depreciation, depletion and amortisation expense 614.00 614.00
(f) Other Expenses
1 Administrative & Other Expenses 354.00 354.00
Total other expenses 354.00 354.00
Total expenses 16,720.00 16,720.00
3 Total profit before exceptional items and tax (455.00) (455.00)
4 Exceptional items 0.00 0.00
5 Total profit before tax (455.00) (455.00)
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax 121.00 121.00
9 Total tax expenses 121.00 121.00
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 (576.00) (576.00)
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 (576.00) (576.00)
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period (576.00) (576.00)
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 1,698.00 1,698.00
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 -0.34 -0.34
Diluted earnings (loss) per share from continuing operations -0.34 -0.34
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 -0.34 -0.34
Diluted earnings (loss) per share from continuing and discontinued operations -0.34 -0.34
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) The above Unaudited Standalone Financial Results of K.S. OILS Limited (the Company) for the quarter ended 30th June 2026 were reviewed and recommended by the Audit committee and approved by the Board of Directors, at their respective meeting held on Thursday, 13th August 2026. These results have been reviewed by the Statutory Auditors of the Company in terms of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure equirements) Regulations, 2015 (LODR) (as amended). The above Unaudited Standalone Financial Results are prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standards 34 (Ind AS 34) on Interim Financial Reporting prescribed under Section 133 of the Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standard) Rules, 2015 as amended from time to time and other recognised accounting principles generally accepted in India and is in compliance with the presentation and disclosure requirements of Regulation 33 of the SEBI (LODR) Regulations, 2015 (as amended). The operations of the Company fall under the *Edible Oil” business, which is considered to be the only reportable segment in accordance with the provisions of IND-AS 108 - Operating Segments Corresponding figures in previous quarter/period have been regrouped/rearranged whenever required, to make them comparable. The Company was acquired as a going concern under the liquidation process by Soy-Sar Edible Private Limited (SEPL), pursuant to the approval granted by the Hon'ble National Company Law Tribunal, Indore Bench, vide its order dated February 3, 2025. Consequent to this acquisition, the management of the Company changed, and the Company revived and ecommenced its manufacturing operations during the financial year 2025-26. In the corresponding quarter of the previous year (quarter ended June 30, 2025), the Company had not commenced commercial operations. Accordingly, the figures for the quarter ended June 30, 2026 contained in this Statement are not comparable with those of the corresponding quarter of the previous year.



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
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