KAVDEFENCE2025-10-012025-12-31KAVDEFENCE2025-04-012025-12-31KAVDEFENCE2025-10-012025-12-31in-capmkt:OtherExpenses1MemberKAVDEFENCE2025-04-012025-12-31in-capmkt:OtherExpenses1MemberKAVDEFENCE2025-10-012025-12-31AuditorDomain1KAVDEFENCE2025-10-012025-12-31in-capmkt:AuditedMemberKAVDEFENCE2025-12-31in-capmkt:AuditedMemberKAVDEFENCE2025-10-012025-12-31in-capmkt:AdjustedMemberKAVDEFENCE2025-12-31in-capmkt:AdjustedMemberKAVDEFENCE2025-10-012025-12-31AuditQualification1KAVDEFENCE2025-10-012025-12-31AuditQualification2iso4217:INRiso4217:INRxbrli:shares590041KAVDEFENCENOTLISTEDINE641C01019KAVVERI DEFENCE & WIRELESS TECHNOLOGIES LIMITEDMain BoardEquity2025-04-012026-03-312026-02-142026-02-05INRLakhsQuarterlyThird quarterSingle segmentDefence and Wireless Technology Products2026-02-1416:00:002026-02-1422:00:00Statement on impact of audit qualification2025-10-012025-12-31UnauditedConsolidated148540009250001577900030220000101000604300060006080001195500021735000-59560000-59560000000-59560000000-59560000-5956000-595600000034374300010-0.17-0.1700-0.17-0.171. The Company has adopted Indian Accounting Standards (IND AS) prescribed under section 133 of Companies Act, 2013, read with relevant rules issued there under. The date of transition of the Ind As is 1st April 2016 and accordingly, these unaudited financilas results have been prepared in accordance with the recognition and measurement principles laid down in Ind AS 34 "Interim Financial Reporting" and other accounting principles generally accepted in India. The impact of transition has been accounted for in the opening reserves and the comparaitive period have been reinstated accordingly. <BR> 2. In the unaudited consolidated financial results, the results of the following subsidiaries are not included. <BR> a) Kavveri Telecom Infrastructure Limited <BR> b) EAICOM India Private Limited <BR> c) Kavveri Technologies Americans Inc. <BR> d) New England Communications Systems Inc. <BR> e) Quality Communications Systems Inc. <BR> f) Spotwave Wireless Ltd <BR> <BR> 3. The above Unaudited financial results for the quarter ended December 31,2025 were taken on record at the meeting of the Board of Directors held on 14th February, 2026 and concluded on 14th February 2026 after being reviewed and recommended by the Audit committee. <BR> 4. There is no segement wise income,only we are having single segment of income i.e radio frequency products Radio frequency products and antennas for defence & other wireless technologies. <BR> 5. Provsion towards gratuity liability has not been recognised in these interim financial statements .The necessary provision,will be recognised in the financial statements for the year ending March 31,2026 based on the acturial valuation report to be obtained at that time. <BR> 6.The previous period figures as at March 31, 2025 have not been regrouped/reclassified and are not readily comparable with the figures of the current period . <BR> 2025-04-012025-12-31UnauditedConsolidated74982000740900082391000242840000130700016457000101000133700029320000728060009585000095850000000958500000009585000095850009585000000343743000100.280.28000.280.28OTHER EXPENSES11955000OTHER EXPENSES29320000UnauditedQualified opinionRAJAGOPAL & BADRI NARAYANAN Chartered Accountantstrue2026-11-30157790000217350000-59560000-0.170152713800001527138000098130400001. The balances of Loans, Trade payables, Loans and advances, Trade receivables, and deposits as at Dec 31,2025 are subject to confirmation and reconciliation from the respective parties. We were unable to obtain sufficient and appropriate audit evidence regarding these balances. Qualified opinionWhether appeared first timeManagement will rectify the same in the last quarter of the current financial year and make a complete disclosure of the same.NANANA2. The consolidated financial statements do not include the financial results of the following subsidiaries: <br></br> <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> The financial information of these subsidiaries has not been consolidated in accordance with the 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 appropriate audit evidence regarding the financial information of these subsidiaries and their impact on the consolidated financial statements. The effect of this departure from the requirements of Ind AS on the consolidated financial statements has not been determined. <br></br> <br></br> The accompying Statement includes unaudited Interim Financial results and other unaudited financial information in respect of subsidiaries, whose interim financial results and other financial 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. <br></br> Qualified opinionRepetitiveKavveri 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.NANANAMr. Chennareddy ShivakumarreddyMrs. Rajpeta hanumenthareddy KasturiMr. Keerthi NarayanM.S. RAJAGOPALNABANGALORE2026-02-14