Integrated Filing — IndAS



General information about company

Scrip Code 543747
NSE Symbol KAMOPAINTS
MSEI Symbol NOTLISTED
ISIN INE0BTI01037
Name of company KAMDHENU VENTURES 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 Multi segment
Description of single segment
Start date and time of board meeting 13-08-2026   13:30:00
End date and time of board meeting 13-08-2026   16:10:00
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? Yes
No. of times funds raised during the quarter 2
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
No default on loans and Debt securities during the relevant quarter



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 91.82 91.82
Other income 1.16 1.16
Total income 92.98 92.98
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 89.97 89.97
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.00 0.00
(d) Employee benefit expense 0.00 0.00
(e) Finance costs 0.00 0.00
(f) Depreciation, depletion and amortisation expense 0.00 0.00
(f) Other Expenses
1 Other Expenses 15.35 15.35
Total other expenses 15.35 15.35
Total expenses 105.32 105.32
3 Total profit before exceptional items and tax (12.34) (12.34)
4 Exceptional items 0.00 0.00
5 Total profit before tax (12.34) (12.34)
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 (12.34) (12.34)
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 (12.34) (12.34)
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period (12.34) (12.34)
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 3,290.00 3,290.00
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 0
Diluted earnings (loss) per share from continuing operations 0 0
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 0
Diluted earnings (loss) per share from continuing and discontinued operations 0 0
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial 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)
1 Company Segment 0.0009298 0.0009298
2 Paint 0.00 0.00
Total Segment Revenue 92.98 92.98
Less: Inter segment revenue 0.00 0.00
Revenue from operations 92.98 92.98
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Company Segment (12.34) (12.34)
2 Paint 0.00 0.00
Total Profit before tax (12.34) (12.34)
i. Finance cost 0.00 0.00
ii. Other Unallocable Expenditure net off Unallocable income 0.00 0.00
Profit before tax (12.34) (12.34)
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Company Segment 16,722.36 16,722.36
2 Paint 0.00 0.00
Total Segment Asset 16,722.36 16,722.36
Un-allocable Assets 0.00 0.00
Net Segment Asset 16,722.36 16,722.36
4 Segment Liabilities
Segment Liabilities
1 Company Segment 2.69 2.69
2 Paint 0.00 0.00
Total Segment Liabilities 2.69 2.69
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 2.69 2.69
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





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 DSP & Associates Yes 31-08-2027


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)

Amount in (Lakhs)

Mode of Fund Raising Preferential Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 25-04-2023
Amount Raised 6,525.00
Report filed for Quarter ended 30-06-2026
Monitoring Agency Not Applicable
Monitoring Agency Name, if applicable
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation
Comments of the Audit Committee after review
Comments of the auditors, if any
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 Redemption of 9% Non-Cumulative Compulsorily Redeemable Preference Shares issued pursuant to Scheme of Arrangement; - General Corporate Purposes; - To infuse funds in its Wholly Owned Subsidiary i.e. Kamdhenu Colour and Coatings Limited having paint business and the funds shall be utilized towards: i. Meeting the Working Capital requirement of Paint Business; ii. Image Building through aggressive Branding and Marketing of the Paint products; iii. Meeting Capital expenditure by way of Addition of fixed Machineries and tinting machine at dealers counter; iv. Reduction in Guaranteed Emergency Credit Line (GECL) facility loan/debt. NA 6,525.00 0.00 6,525.00 0.00


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (2)

Amount in (Lakhs)

Mode of Fund Raising Preferential Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 20-03-2026
Amount Raised 1,250.86
Report filed for Quarter ended 30-06-2026
Monitoring Agency Not Applicable
Monitoring Agency Name, if applicable
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation
Comments of the Audit Committee after review
Comments of the auditors, if any
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 Infusion of funds in Kamdhenu Colour and Coatings Limited, the wholly-owned subsidiary for its business operations and expansion and general corporate purposes 0 1,250.86 0.00 1,250.86 0.00 The Preferential Issue Committee of the Board of Directors of the Company at its meeting held on 20th March, 2026 allotted 2,96,45,000 warrants, each convertible into an equivalent number of equity shares of the Company having a face value of Re. 1/- each, at an issue price of Rs. 6.80/- per warrant, to Kamdhenu Limited, a Promoter Group Entity. The Company received 25% of the total issue consideration, amounting to INR 5,03,96,500/-, from the allottee towards the allotment of the aforesaid warrants. Further, the Preferential Issue Committee of the Board of Directors of the Company, at its meeting held on 30th March, 2026, allotted 1,46,45,000 equity shares, having a face value of Re. 1/- each, to Kamdhenu Limited, a Promoter Group Entity, upon conversion of the warrants. The Company received the balance 75% of the total issue consideration, amounting to INR 7,46,89,500/-, from the allottee towards the conversion of the aforesaid warrants. Further, Since the funds were raised on two different dates i.e., 20th March, 2026 & 30th March, 2026, the Company has mentioned 20th March, 2026 in the column of date of raising funds since there is no option of mentioning two dates.


Signatory Details

Name of signatory Vineet Kumar Agarwal
Designation of person Chief Financial Officer
Place Gurugram
Date 13-08-2026