Integrated Filing — IndAS



General information about company

Scrip Code 544911
NSE Symbol KANOHAR
MSEI Symbol NOTLISTED
ISIN INE877D01025
Name of company KANOHAR ELECTRICALS 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 06-10-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 30-09-2026
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 Power System
Start date and time of board meeting 06-10-2026   16:45:00
End date and time of board meeting 06-10-2026   17:05:00
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
No default. Hence 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 13,707.74 13,707.74
Other income 191.86 191.86
Total income 13,899.60 13,899.60
2 Expenses
(a) Cost of materials consumed 11,233.57 11,233.57
(b) Purchases of stock-in-trade 1,656.58 1,656.58
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (4,929.86) (4,929.86)
(d) Employee benefit expense 974.54 974.54
(e) Finance costs 318.56 318.56
(f) Depreciation, depletion and amortisation expense 64.82 64.82
(f) Other Expenses
1 Other Expenses 897.76 897.76
Total other expenses 897.76 897.76
Total expenses 10,215.97 10,215.97
3 Total profit before exceptional items and tax 3,683.63 3,683.63
4 Exceptional items 0.00 0.00
5 Total profit before tax 3,683.63 3,683.63
6 Tax expense
7 Current tax 914.75 914.75
8 Deferred tax 34.87 34.87
9 Total tax expenses 949.62 949.62
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 2,734.01 2,734.01
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 2,734.01 2,734.01
17 Other comprehensive income net of taxes (0.58) (0.58)
18 Total Comprehensive Income for the period 2,733.43 2,733.43
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 1,488.80 1,488.80
Face value of equity share capital 2 2
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 3.67 3.67
Diluted earnings (loss) per share from continuing operations 3.67 3.67
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 3.67 3.67
Diluted earnings (loss) per share from continuing and discontinued operations 3.67 3.67
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) 1. The Statement of Unaudited Financial Results has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, (Ind AS 34) Interim Financial Reporting prescribed under Section 133 of the Companies Act, 2013, as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. 2. The Statement of Unaudited Financial Results of Kanohar Electricals Limited (“the Company”) for the quarter ended June 30, 2026 (“Financial Results”) has been reviewed by the Audit Committee and approved by the Board of Directors in their respective meetings held on October 6, 2026. These unaudited standalone financial results have been subjected to limited review by the statutory auditors of the Company and they have issued an unmodified limited review report. 3. The Financial Results for the corresponding quarter ended March 31, 2026 and June 30, 2025 as reported in the above financial results was approved by the board of directors, but have not been subject to review because the requirement to submit quarterly financial results became applicable with the listing of the Company's equity shares starting from the quarter ended June 30,2026. However, the management has exercised necessary due diligence to ensure that the financial results for these periods provide a true & fair view of the Company's affairs. 4. The Company operates in a single reportable segment, i.e. power system, and accordingly, there are no separate reportable segments to be disclosed under Ind AS 108 – ‘Operating Segments'. 5. Subsequent to the quarter ended June 30, 2026, the equity share of the company were listed on the Main Board of BSE Limited (BSE) & National Stock Exchange of India Limited (NSE) with effect from September 16, 2026, pursuant to an Initial Public Offer (IPO) of 1,67,04,750 equity share of face value of Rs. 2 each at a price of Rs. 632 per share, aggregating to Rs. 1,05,574.02 lakhs. Offer for sale (OFS) amounting to Rs. 75,574.02 lakhs and Fresh Issue amounting to Rs. 30,000.00 lakhs Subsequent to the completion of IPO, the equity shares of the company were admitted to dealings on the BSE under scrip code: 544911 and on NSE under symbol: KANOHAR Accordingly, the financial results for the quarter ended June 30, 2026 represent the first quarterly result of the company post listing and have been prepared and published in compliance with the applicable provisions of SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015, as amended. 6. The figures for the preceding 3 months ended March 31, 2026 are the balancing figures between the audited figures in respect of the full financial year March 31, 2026 and provisional year to date figures upto the third quarter of the relevant financial year. 7. Pursuant to the split of equity shares from a face value of Rs. 10 each to Rs. 2 each, approved by the shareholders vide resolution dated August 27, 2025, and the bonus issue of equity shares by the Company, approved by the shareholders vide resolution dated September 19, 2025, the Earnings Per Share (both Basic and Diluted) for the previous period have been adjusted retrospectively in accordance with Ind AS 33, Earnings per Share, to give effect to the impact of the sub-division and bonus issue and to make the figures comparable. 8. The above results of the company are available on the company's website www.kanohar.com and also on www.bseindia.com and www.nseindia.com.



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 Remeasurements of net defined benefit liability/(asset) (0.77) (0.77)
Total Amount of items that will not be reclassified to profit and loss (0.77)
2 Income tax relating to items that will not be reclassified to profit or loss (0.19) (0.19)
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 0.00 0.00
5 Total Other comprehensive income (0.58) (0.58)





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 S S Kothari Mehta & Company Yes 30-09-2027