Integrated Filing — IndAS



General information about company

Scrip Code 544821
NSE Symbol KUSUMGAR
MSEI Symbol NOTLISTED
ISIN INE0ISX01025
Name of company KUSUMGAR 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 11-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 06-08-2026
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 Manufacturing of technical textile fabrics
Start date and time of board meeting 11-08-2026   12:55:00
End date and time of board meeting 11-08-2026   13:56:00
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



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 24,724.70 24,724.70
Other income 136.80 136.80
Total income 24,861.50 24,861.50
2 Expenses
(a) Cost of materials consumed 11,288.60 11,288.60
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (2,182.80) (2,182.80)
(d) Employee benefit expense 2,062.80 2,062.80
(e) Finance costs 620.20 620.20
(f) Depreciation, depletion and amortisation expense 1,273.60 1,273.60
(f) Other Expenses
1 Other expenses 6,014.30 6,014.30
Total other expenses 6,014.30 6,014.30
Total expenses 19,076.70 19,076.70
3 Total profit before exceptional items and tax 5,784.80 5,784.80
4 Exceptional items 0.00 0.00
5 Total profit before tax 5,784.80 5,784.80
6 Tax expense
7 Current tax 1,765.40 1,765.40
8 Deferred tax (245.30) (245.30)
9 Total tax expenses 1,520.10 1,520.10
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 4,264.70 4,264.70
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 4,264.70 4,264.70
17 Other comprehensive income net of taxes 32.30 32.30
18 Total Comprehensive Income for the period 4,297.00 4,297.00
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 1,049.90 1,049.90
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 4.18 4.18
Diluted earnings (loss) per share from continuing operations 4.09 4.09
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 4.18 4.18
Diluted earnings (loss) per share from continuing and discontinued operations 4.09 4.09
24 Debt equity ratio 0 0
25 Debt service coverage ratio 0 0
26 Interest service coverage ratio 0 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1) The above unaudited consolidated financial results of Kusumgar Limited (The Holding Company), its subsidiaries (together referred as the ''the Group'') for the quarter ended 30 June 2026 (''the Statement'') have been duly reviewed by the Audit committee and approved by the Board of Directors at its meeting held on 11 August 2026. The Statutory Auditors of the Holding Company have expressed an unmodified conclusion on the Statement. This Statement have been prepared in accordance with the recognition and measurement principle provided in Indian Accounting Standard (Ind AS ) 34 on ' Interim Financial Reporting' , the provisions of the Companies Act,2013 (the Act), as applicable and guideline issued by Securities and Exchange Board of India(SEBI) and under Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015, as amended. This Statement is also available on the National Stock Exchange of India Limited website (URL: www.nseindia.com), BSE Limited website (URL: www.bseindia.com), and on the Company's website (URL: https:www.kusumgar.com) 2) The Equity Shares of the Holding Company were listed on BSE Limited and National Stock Exchange of India Limited (hereinafter referred to as the “Stock Exchanges”) on 15 July 2026. Consequently, the requirement for submission of quarterly financial results to the stock exchanges became applicable to the Company with effect from quarter ended 30 June 2026. Accordingly, the Group has presented unaudited consolidated financial results for quarter ended 30 June 2026 (current quarter), quarter ended 31 March 2026 (preceding quarter), quarter ended 30 June 2025 (corresponding quarter) and audited figures for the year ended 31 March 2026. Subsequent to the quarter ended 30 June 2026, the Holding Company completed its Initial Public Offer(IPO), comprising an Offer for Sale (OFS) of 1,55,21,350 Equity Shares having face value of Rs.1 at an issue price of Rs. 419 per share (for employees at an issue price of Rs. 380 per share) each by the Selling Shareholders. As the IPO comprised entirely an offer for sale, the Holding Company did not receive any proceeds from the offer and, accordingly, there are no proceeds to be utilized or monitored under Regulation 32 of the SEBI(Listing Obligations and Disclosure Requirements) Regulations, 2015. 3) The figures for the year ended 31 March 2026 have been extracted from the general purpose consolidated financial statements of the Group for the year ended 31 March 2026 which were audited by the Statutory auditors of the Holding Company. The figures for the quarter ended 31 March 2026 are the balancing figures between audited figures of the year ended 31 March 2026 and unaudited figures for the nine months period ended 31 December 2025, prepared by the management of the Company, reviewed by the Audit Committee and approved by the Board of Directors of the Holding Company. 4) The corresponding figures for the quarter ended 30 June 2025 were not subjected to a review by statutory auditors of the Holding Company and are prepared by the management of the Holding Company, reviewed by the Audit Committee and approved by the Board of Directors of the Holding Company. 5) The Group is predominantly engaged in a single segment which is Manufacturing of technical textile fabrics and the Chief Operating Decision Maker (CODM) reviews the operation of the Group as manufacturing of technical textile fabrics. Consequently, no separate segment information has been furnished as per Ind AS 108 Operating Segments . 6) Pursuant to the circular resolution passed by the Board of Directors of the Holding Company on 16 June 2026, all 35,01,372 Compulsory Convertible Preference Shares (CCPS), allotted on 15 September 2025 and 24 September 2025, were converted into 35,01,372 Equity Shares of face value of Rs.1 each, in accordance with the terms of issuance of CCPS and the applicable provision of the Act and Articles of Association of the Holding Company. 7) The Holding Company has formulated Employee Stock Option Plan called the ‘Kusumgar ESOP 2024’ (“the ESOP Plan”) prior to its listing on the stock exchanges, Pursuant to the listing of the Equity Shares of the Holding Company on the stock exchanges, the Holding Company will obtain the requisite in-principle approval(s) from the stock exchange(s) in accordance with the applicable provisions of the SEBI (Share Based Employee Benefits and Sweat Equity) Regulations, 2021, the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 and other applicable laws, before conversion of the Equity Shares arising upon exercise of stock options granted under the ESOP Plan. The Holding Company, from the date of formulation of Plan has granted 21,87,782 options to its employee till 30 June 2026. 8) The Holding Company has incorporated a new wholly owned susbsidiary by the name of Kusumgar Aerospace Private Limited ('KAPL'), which received its Certificate of Incorporation on 8 April 2026. KAPL is engaged in the business of manufacturing of technical textiles.



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 (17.40) (17.40)
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 (14.90) (14.90)
5 Total Other comprehensive income 32.30 32.30





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 MSKA & Associates LLP Yes 31-07-2027