5900412025-07-012025-09-305900412025-09-305900412025-03-315900412025-04-012025-09-305900412025-07-012025-09-30in-capmkt:OtherExpenses1Member5900412025-07-012025-09-30in-capmkt:OtherExpenses2Member5900412025-04-012025-09-30in-capmkt:OtherExpenses1Member5900412025-04-012025-09-30in-capmkt:OtherExpenses2Member5900412025-07-012025-09-30AuditorDomain15900412025-07-012025-09-30in-capmkt:AuditedMember5900412025-09-30in-capmkt:AuditedMember5900412025-07-012025-09-30in-capmkt:AdjustedMember5900412025-09-30in-capmkt:AdjustedMember5900412025-07-012025-09-30AuditQualification15900412025-07-012025-09-30AuditQualification2iso4217:INRiso4217:INRxbrli:shares590041KAVDEFENCENOTLISTEDINE641C01019Kavveri Defence & Wireless Technologies LimitedMain BoardEquity2025-04-012026-03-312025-11-142025-11-07INRLakhsQuarterlySecond quarterSingle segmentDefence and wireless technology products2025-11-1416:00:002025-11-1421:30:00trueCash Flow IndirectStatement on impact of audit qualification2025-07-012025-09-30UnauditedConsolidated2098900053880002637700087940000-181000526300078000449000726300021666000471100004711000000047110000000471100004711000343743000100.030.03000.030.032025-04-012025-09-30UnauditedConsolidated6012900060390006616800021262000012060001041400095000729000169510005065700015511000015511000000015511000000015511000015511000343743000100.110.11000.110.11Other Expenses7676000Write back of expenses-413000Other Expenses17365000Write back of expenses-4140002249300003900001585270004873460003782680001024141000104702400028615000032270000107295000001038780002434430002720580001319082000343743000378073000721816000721816000001618300001618300005968100006285700062857000122538000167447000145451000435436000597266000131908200002591000500320000114341000000095000007655100007290000120945000000-41630000000000-129161000023281500024832600000000248326000000000000000000000000000000000-340236000-34023600000142500000-17230000000000000008550000055700000-362100000-36210000143508000107298000UnauditedQualified opinionRAJAGOPAL & BADRI NARAYANAN Chartered Accountantstrue2026-11-30267890000220790000471100000.03013190820000131908200008836460000The balances of Loans, Trade payables, Loans and advances, Trade receivables, and deposits as at Sep 30 ,2025 are subject to confirmation and reconciliation from the respective parties. We were unable to obtain sufficient and appropriate audit evidence regarding these balances. Accordingly, we were unable to determine whether any adjustments to these balances and the related impact on the accompanying financial statements.Qualified opinionWhether appeared first timeManagement will rectify the same in the upcoming quarter and make a complete disclosure of the sameNANANAThe consolidated financial statements do not include the financial results of the following <br></br> subsidiaries: <br></br> a) Kavveri Telecom Infrastructure Limited Incorporated in India <br></br> b) EAICOM India private Limited - Incorporated in India. <br></br> c) Kavveri Technologies Americans Inc Incorporated in United States of America. <br></br> d) New England communications Systems Inc Incorporated in United States of America. <br></br> e) Quality communications Systems Inc Incorporated in United States of America. <br></br> f) Spotwave wireless Ltd Incorporated in Canada <br></br> g) Trackcom Systems International Inc Incorporated in Canada. <br></br> <br></br> The financial information of these subsidiaries has not been consolidated in accordance with the <br></br> requirements of (Ind AS 110), Consolidated Financial Statements, and Rule 6 of Companies (Indian accounting Standards) Rules ,2015, as amended. Consequently, we were unable to obtain sufficient <br></br> appropriate audit evidence regarding the financial information of these subsidiaries and their impact <br></br> on the consolidated financial statements. The effect of this departure from the requirements of Ind AS <br></br> on the consolidated financial statements has not been determined. <br></br> <br></br> The accompying Statement includes unaudited Interim Financial results and other unaudited <br></br> financial information in respect of subsidiaries, whose interim financial results and other financial <br></br> information have not been reviewed by the component auditors and these unaudited interim financial results and other unaudited information have been approved and furnished to us by the management and our conclusion on the statement in so far as it relates to the affairs of the subsidiaries is based solely on such unaudited Interim financial results and other Unaudited financial information.Qualified opinionRepetitiveIn respect of qualification above, the opinion of the <br></br> Management is as follows: <br></br> <br></br> Kavveri Telecom Infrastructure Limited is undergoing Insolvency process Under IBC 2016 and Spotwave Wireless Ltd is undergoing bankruptcy proceedings in Canada and other companies are non-operating companies currently, hence the same is not considered for Consolidated financials. <br></br> NANANACHENNAREDDY SHIVAKUMARREDDYRAJPETA KASTURI HANUMENTHAREDDYKEERTHI NARAYANM.S. RAJAGOPALNABangalore2025-11-14