Integrated Filing — IndAS



General information about company

Scrip Code 524109
NSE Symbol KABRAEXTRU
MSEI Symbol NOTLISTED
ISIN INE900B01029
Name of company KABRA EXTRUSION TECHNIK 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 15-10-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 07-10-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Second 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 Unaudited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 15-10-2026   17:00:00
End date and time of board meeting 15-10-2026   19:30:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 29-01-2026
Indicate Company website link for updated RPT policy of the Company https://www.kolsite.com/code-and-policy.php
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
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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 22,096.19 34,545.20
Other income 364.61 408.59
Total income 22,460.80 34,953.79
2 Expenses
(a) Cost of materials consumed 16,037.90 24,252.82
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (945.82) (956.53)
(d) Employee benefit expense 2,043.77 3,791.33
(e) Finance costs 550.53 932.37
(f) Depreciation, depletion and amortisation expense 801.37 1,600.98
(f) Other Expenses
1 Other Expenses 3,215.80 5,037.58
Total other expenses 3,215.80 5,037.58
Total expenses 21,703.55 34,658.55
3 Total profit before exceptional items and tax 757.25 295.24
4 Exceptional items 0.00 0.00
5 Total profit before tax 757.25 295.24
6 Tax expense
7 Current tax 162.31 162.31
8 Deferred tax 178.16 (162.97)
9 Total tax expenses 340.47 (0.66)
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 416.78 295.90
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 416.78 295.90
17 Other comprehensive income net of taxes 289.15 1,058.68
18 Total Comprehensive Income for the period 705.93 1,354.58
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 1,748.64 1,748.64
Face value of equity share capital 5 5
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 1.18 0.84
Diluted earnings (loss) per share from continuing operations 1.18 0.84
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 1.18 0.84
Diluted earnings (loss) per share from continuing and discontinued operations 1.18 0.84
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


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2026
Date of end of reporting period 30-09-2026
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
Assets
1 Non-current assets
Property, plant and equipment 25,310.24
Capital work-in-progress 2,095.08
Investment property 0.00
Goodwill 0.00
Other intangible assets 806.28
Intangible assets under development 328.69
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 3,872.24
Trade receivables, non-current 0.00
Loans, non-current 834.09
Other non-current financial assets
1 Other non-current assets 711.00
Total of other non-current financial assets 711.00
Total non-current financial assets 5,417.33
Deferred tax assets (net) 0.00
Other non-current assets
1 Other non-current assets 0.00
Total of other non-current assets 0.00
Total non-current assets 33,957.62
2 Current assets
Inventories 35,329.59
Current financial asset
Current investments 2,418.65
Trade receivables, current 17,279.19
Cash and cash equivalents 6,144.95
Bank balance other than cash and cash equivalents 31.69
Loans, current 63.51
Other current financial assets
Total of other current financial assets 580.28
Total current financial assets 26,518.27
Current tax assets (net) 238.75
Other current assets
1 Other current assets 16,394.89
Total of other current assets 16,394.89
Total current assets 78,481.50
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 1,12,439.12
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,748.64
Other equity 50,293.65
Total equity attributable to owners of parent 52,042.29
Non controlling interest
Total equity 52,042.29
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 7,812.45
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities
1 Lease Liabilities 138.27
Total of other non-current financial liabilities 138.27
Total non-current financial liabilities 7,950.72
Provisions, non-current 550.08
Deferred tax liabilities (net) 534.72
Deferred government grants, Non-current 0.00
Other non-current liabilities
1 Other Non-current liabilities 840.53
Total of other non-current liabilities 840.53
Total non-current liabilities 9,876.05
Current liabilities
Current financial liabilities
Borrowings, current 24,512.39
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 10,338.05
Total Trade payable 10,338.05
Other current financial liabilities
1 Lease Liabilities 204.05
2 Other financial liabilities 2,331.33
Total of other current financial liabilities 2,535.38
Total current financial liabilities 37,385.82
Other current liabilities 12,094.42
1 Other current liabilities 12,094.42
Total of other current liabilities 12,094.42
Provisions, current 1,040.54
Current tax liabilities (Net) 0.00
Deferred government grants, Current 0.00
Total current liabilities 50,520.78
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 60,396.83
Total equity and liabilites 1,12,439.12
Disclosure of notes on assets and liabilities



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 01-07-2026 01-04-2026
Date of end of reporting period 30-09-2026 30-09-2026
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 Extrusion Machinery Division 10,939.14 5,501.26
2 Battery Division 23,606.06 16,594.93
Total Segment Revenue 34,545.20 22,096.19
Less: Inter segment revenue 0.00 0.00
Revenue from operations 34,545.20 22,096.19
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Extrusion Machinery Division 1.66 (12.35)
2 Battery Division 1,225.94 1,320.13
Total Profit before tax 1,227.60 1,307.78
i. Finance cost 932.37 550.53
ii. Other Unallocable Expenditure net off Unallocable income 0.00 0.00
Profit before tax 295.23 757.25
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Extrusion Machinery Division 42,406.56 42,406.56
2 Battery Division 59,739.04 59,739.04
Total Segment Asset 1,02,145.60 1,02,145.60
Un-allocable Assets 10,293.52 10,293.52
Net Segment Asset 1,12,439.12 1,12,439.12
4 Segment Liabilities
Segment Liabilities
1 Extrusion Machinery Division 11,669.20 11,669.20
2 Battery Division 15,807.34 15,807.34
Total Segment Liabilities 27,476.54 27,476.54
Un-allocable Liabilities 84,962.58 84,962.58
Net Segment Liabilities 1,12,439.12 1,12,439.12
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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
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 (289.15) (1,058.68)
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 289.15 1,058.68



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2026
B Date of end of reporting period 30-09-2026
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 295.24
Adjustments for reconcile profit (loss)
Adjustments for finance costs 932.37
Adjustments for decrease (increase) in inventories (6,791.51)
Adjustments for decrease (increase) in trade receivables, current (9,280.21)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (9,016.70)
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current (1.97)
Adjustments for other financial assets, current (67.14)
Adjustments for other bank balances 71.86
Adjustments for increase (decrease) in trade payables, current 3,848.37
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 4,820.67
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 1,600.98
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 104.69
Adjustments for provisions, non-current 126.80
Adjustments for other financial liabilities, current 836.57
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 35.45
Adjustments for interest income 31.52
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 52.31
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow (159.58)
Other adjustments to reconcile profit (loss) (36.89)
Other adjustments for non-cash items 0.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (13,026.35)
Net cash flows from (used in) operations (12,731.11)
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 30.20
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (12,761.31)
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 126.91
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 392.83
Purchase of property, plant and equipment 3,586.67
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 720.05
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 35.96
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 35.45
Interest received 12.75
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (427.09)
Net cash flows from (used in) investing activities (4,383.73)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 5,950.01
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 18,216.31
Repayments of borrowings 0.00
Payments of lease liabilities 140.25
Dividends paid 0.88
Interest paid 932.37
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities 23,092.82
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 5,947.78
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents 5,947.78
Cash and cash equivalents cash flow statement at beginning of period 197.17
Cash and cash equivalents cash flow statement at end of period 6,144.95





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 M/s. Kirtane & Pandit LLP Yes 31-12-2028


Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)

Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 KABRA EXTRUSIONTECHNIK LIMITED PLASTIBLENDS INDIA LIMITED Promoter Group Member Sale of goods or services 1,000.00 Approved by Audit Committee on 29.01.2026 32.35 8.44 32.35
2 KABRA EXTRUSIONTECHNIK LIMITED PLASTIBLENDS INDIA LIMITED Promoter Group Member Purchase of goods or services 200.00 Approved by Audit Committee on 29.01.2026 1.84 0.00 1.84
3 KABRA EXTRUSIONTECHNIK LIMITED PLASTIBLENDS INDIA LIMITED Promoter Group Member Any other transaction Rent Paid 18.00 Approved by Audit Committee on 29.01.2026 7.73 0.00 7.73
4 KABRA EXTRUSIONTECHNIK LIMITED PLASTIBLENDS INDIA LIMITED Promoter Group Member Any other transaction Reimbursement Income 30.00 Approved by Audit Committee on 29.01.2026 8.92 0.00 8.92
5 KABRA EXTRUSIONTECHNIK LIMITED PLASTIBLENDS INDIA LIMITED Promoter Group Member Any other transaction Rent Income 12.00 Approved by Audit Committee on 29.01.2026 1.59 0.00 1.59
6 KABRA EXTRUSIONTECHNIK LIMITED KABRA MECANOR BELLING TECHNIK PRIVATE LIMITED Subsidiary Any other transaction Rent Income 3.00 Approved by Audit Committee on 29.01.2026 1.20 40.92 1.20
7 KABRA EXTRUSIONTECHNIK LIMITED MAHARASTRA PLASTICS & INDUSTRIES Entities with joint control or significant influence over entity Sale of goods or services 90.00 Approved by Audit Committee on 29.01.2026 5.65 0.00 5.65
8 KABRA EXTRUSIONTECHNIK LIMITED MAHARASTRA PLASTICS & INDUSTRIES Entities with joint control or significant influence over entity Any other transaction Rent Income 4.00 Approved by Audit Committee on 29.01.2026 0.84 0.00 0.84
9 KABRA EXTRUSIONTECHNIK LIMITED KOLSITE CORPORATION LLP Promoter group member Any other transaction Rent Paid 60.00 Approved by Audit Committee on 29.01.2026 29.86 0.00 29.86
10 KABRA EXTRUSIONTECHNIK LIMITED KOLSITE CORPORATION LLP Promoter group member Any other transaction Reimbursement Expense 5.00 Approved by Audit Committee on 29.01.2026 1.35 0.00 1.35
11 KABRA EXTRUSIONTECHNIK LIMITED VAROS TECHNOLOGY PRIVATE LIMITED Subsidiary Any other transaction Investment in CCD 800.00 Approved by Audit Committee on 29.01.2026 35.00 0.00 35.00
12 KABRA EXTRUSIONTECHNIK LIMITED VAROS TECHNOLOGY PRIVATE LIMITED Subsidiary Purchase of goods or services 3,500.00 Approved by Audit Committee on 29.01.2026 0.00 61.12 0.00
13 KABRA EXTRUSIONTECHNIK LIMITED KABRA MECANOR BELLING TECHNIK PRIVATE LIMITED Subsidiary Any other transaction Reimbursement of Expenses 10.00 Approved by Audit Committee on 29.01.2026 0.73 0.00 0.73
14 KABRA EXTRUSIONTECHNIK LIMITED KHUSHI ANAND KABRA Salary to relative of Director Any other transaction Salary 30.00 Approved by Audit Committee on 29.01.2026 13.50 0.00 13.50
15 KABRA EXTRUSIONTECHNIK LIMITED ANAND S. KABRA Chairman and Managing Director Remuneration As per the provision of Companies Act 2013 109.39 0.00 109.39
16 KABRA EXTRUSIONTECHNIK LIMITED EKTA A. KABRA Vice Chairman and Managing Director Remuneration As per the provision of Companies Act 2013 63.02 0.00 63.02
17 KABRA EXTRUSIONTECHNIK LIMITED SHREEVALLABH G. KABRA Chairman Emeritus Any other transaction Advisory Fees 100.00 Approved by Audit Committee on 29.01.2026 50.00 0.00 50.00
18 KABRA EXTRUSIONTECHNIK LIMITED MANISH BAGRA Salary to relative of Director Any other transaction Salary 30.00 Approved by Audit Committee on 29.01.2026 12.04 0.00 12.04
19 KABRA EXTRUSIONTECHNIK LIMITED DAULAT JAIN Key management personnel of entity or parent Remuneration As per the provision of Companies Act 2013 3.94 0.00 3.94
20 KABRA EXTRUSIONTECHNIK LIMITED SHILPA RATHI Key management personnel of entity or parent Remuneration As per the provision of Companies Act 2013 6.12 0.00 6.12
21 KABRA EXTRUSIONTECHNIK LIMITED BHAVIN SHETH Key management personnel of entity or parent Remuneration As per the provision of Companies Act 2013 18.73 0.00 18.73
22 KABRA EXTRUSIONTECHNIK LIMITED HIREN VALA Key management personnel of entity or parent Remuneration As per the provision of Companies Act 2013 5.27 0.00 5.27
Total value of transaction during the reporting period 409.07