Integrated Filing — IndAS



General information about company

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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 14-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 07-08-2026
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 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
Segment Reporting Single segment
Description of single segment Defence and wireless technology products
Start date and time of board meeting 14-08-2026   15:00:00
End date and time of board meeting 14-08-2026   17:00:00
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



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 Consolidated Consolidated
1 Income
Revenue from operations 144.33 144.33
Other income 37.18 37.18
Total income 181.51 181.51
2 Expenses
(a) Cost of materials consumed 92.27 92.27
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (9.67) (9.67)
(d) Employee benefit expense 112.65 112.65
(e) Finance costs 0.58 0.58
(f) Depreciation, depletion and amortisation expense 8.91 8.91
(f) Other Expenses
1 Other Expenses 97.87 97.87
Total other expenses 97.87 97.87
Total expenses 302.61 302.61
3 Total profit before exceptional items and tax (121.10) (121.10)
4 Exceptional items 0.00 0.00
5 Total profit before tax (121.10) (121.10)
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 (121.10) (121.10)
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 (121.10) (121.10)
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period (121.10) (121.10)
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent (121.10) (121.10)
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 (121.10) (121.10)
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 6,012.43 6,012.43
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 -0.2 -0.2
Diluted earnings (loss) per share from continuing operations -0.2 -0.2
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 -0.2 -0.2
Diluted earnings (loss) per share from continuing and discontinued operations -0.2 -0.2
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 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



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 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





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 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


Financial details

Amount in (Lakhs)

Sr. Particulars Audited Figures (as reported before adjusting for qualifications) Adjusted Figures (audited figures after adjusting for qualifications)
1 Turnover / Total income 181.51 0.00
2 Total Expenditure 302.61 0.00
3 Net Profit/(Loss) (121.10) 0.00
4 Earnings Per Share -0.2 0
5 Total Assets 15,885.09 0.00
6 Total Liabilities 15,885.09 0.00
7 Net Worth 11,051.28 0.00


Audit qualification

Amount in (Lakhs)

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 Repetitive Textual Information(2) Textual Information(3) Textual Information(4) Textual Information(5)


Text Block

Textual Information(1) 1.tIn the consolidated financial statements, the financial statements/ financial information of the following subsidiaries are not included for the Quarter ended June 30, 2026. na.tKavveri Telecom Infrastructure Limited nb.tEAICOM India Private Limited nc.tKavveri Technologies Americans Inc. nd.tNew England Communications Systems Inc. ne.tQuality Communications Systems Inc. nf.tSpotwave Wireless Ltd. ng.tTrackcom Systems International Inc – Incorporated in Canada. n n
Textual Information(2) NA
Textual Information(3) In respect of qualification above, the opinion of the Management is as follows: nKavveri Telecom Infrastructure Limited is undergoing Insolvency process Under IBC 2016 and Spotwave Wireless Ltd is bankrupt in Canada and other companies have not derived any revenue or expenses currently, hence the same is not considered for the consolidated financials. n
Textual Information(4) NA
Textual Information(5) NA


Signatories detail

Name of CEO / Managing director CHENNAREDDY SHIVAKUMARREDDY
Name of CFO RAJPETA KASTURI HANUMENTHAREDDY
Name of audit committee chairman KEERTHI NARAYAN
Name of statutory auditor M.S. RAJAGOPAL
Name of other signatory, if any, with designation
Place Bangalore
Date 14-08-2026