KSCL2025-10-012025-12-31KSCL2025-04-012025-12-31KSCL2025-10-012025-12-31in-capmkt:OtherExpenses1MemberKSCL2025-04-012025-12-31in-capmkt:OtherExpenses1MemberKSCL2025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1KSCL2025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1KSCL2025-10-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss1KSCL2025-04-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares532899KSCLNOTLISTEDINE455I01029Kaveri Seed Company LimitedMain BoardEquity2025-04-012026-03-312026-02-092026-01-28INRLakhsQuarterlyThird quarterSingle segmentProduce and selling of sowing seeds2026-02-0912:00:002026-02-0913:15:00Not applicable2025-10-012025-12-31UnauditedConsolidated210213300076930000217906300020781960000-10044830004238470007270001530790003925250002043891000135172000013517200041224000-32899000832500001268470000000126847000376000127223000130036000-3189000130457000-323400010287800022.762.76002.762.761. The above results have been reviewed by the Audit Committee and approved by the Board of Directors of the Company in their respective meetings held on February 09th, 2026. The above quarterly financial results are available on the companies website www.kaveriseeds.in and also in NSE and BSE websites. <BR> 2. The company and its subsidiaries are engaged in the business of sale of Seeds and Micronutrients and there are no other reportable segments under Ind AS 108 Operating Segments. <BR> 3. In respect of one of the Subsidiary Company, the accumulated losses incurred of Rs. 531.65 Lakhs on December 31, 2025 (31.03.2025: Rs. 530.91 Lakhs) have resulted in the negative net worth of Rs. 489.72 lakhs (31.03.2025: Rs. 488.98 Lakhs). The Subsidiaries current liabilities, as on 31.12.2025, exceed its current assets by Rs. 523.80 Lakhs (31.03.2025: Rs. 523.06 Lakhs) and turnover during the nine months ended December 31, 2025 is Rs. NIL (FY 2024-25: Rs. NIL). Due to the lack of working capital required the operations of the Subsidiary Company have been substantially curtailed and its ability to continue as a going concern is solely dependent upon the infusion of funds for its operations. <BR> 4. The Government of India has consolidated 29 existing labour legislations into a unified framework comprising four labour codes viz the Code on Wages, 2019, the Code on Social Security, 2020, the Industrial Relations Code, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 (collectively referred to as the Codes). The Codes have been made effective from November 21, 2025. The Ministry of Labour and Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The incremental impact of these changes, assessed by the Company, on the basis of the information available, consistent with the guidance provided by the Institute of Chartered Accountants of India, is not material and has been recognised in the consolidated financial results of the Company for the quarter and nine months ended December 31, 2025. Once Central/ State Rules are notified by the Government on all aspects of the Codes, the Company will evaluate impact, if any, on the measurement of employee benefits and would provide appropriate accounting treatment. <BR> 2025-04-012025-12-31UnauditedConsolidated128764790002348150001311129400070095360000-2189400001135965000199400043591800014194260009783899000332739500003327395000151368000-60437000909310000323646400000003236464000834800032448120003236500000-360003244848000-36000102878000263.563.50063.563.5Other Expenses392525000Other Expenses1419426000Items that will not be reclassified subsequently to profit or loss615000615000Items that will not be reclassified subsequently to profit or loss91810009181000155000256000Items that will be reclassified subsequently to profit or loss-119000-119000Items that will be reclassified subsequently to profit or loss-778000-778000-35000-2010003760008348000