KROSS2026-01-012026-03-31KROSS2026-03-31KROSS2025-03-31KROSS2025-04-012026-03-31KROSS2026-01-012026-03-31in-capmkt:OtherExpenses1MemberKROSS2025-04-012026-03-31in-capmkt:OtherExpenses1MemberKROSS2026-03-31OtherNoncurrentFinancialAssetsDomain1KROSS2026-03-31OtherNoncurrentFinancialAssetsDomain2KROSS2026-03-31OtherNoncurrentAssetsDomain1KROSS2026-03-31OtherNoncurrentAssetsDomain2KROSS2026-03-31OtherCurrentFinancialAssetsDomain1KROSS2026-03-31OtherCurrentAssetsDomain1KROSS2026-03-31OtherCurrentFinancialLiabilitiesDomain1KROSS2026-03-31OtherCurrentLiabilitiesDomain1KROSS2026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1KROSS2026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss2KROSS2025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1KROSS2025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss2KROSS2026-01-012026-03-31RelatedPartyTransactionDomain1KROSS2025-12-31RelatedPartyTransactionDomain1KROSS2026-03-31RelatedPartyTransactionDomain1KROSS2026-01-012026-03-31RelatedPartyTransactionDomain2KROSS2025-12-31RelatedPartyTransactionDomain2KROSS2026-03-31RelatedPartyTransactionDomain2KROSS2026-01-012026-03-31RelatedPartyTransactionDomain3KROSS2025-12-31RelatedPartyTransactionDomain3KROSS2026-03-31RelatedPartyTransactionDomain3KROSS2026-01-012026-03-31RelatedPartyTransactionDomain4KROSS2025-12-31RelatedPartyTransactionDomain4KROSS2026-03-31RelatedPartyTransactionDomain4KROSS2026-01-012026-03-31RelatedPartyTransactionDomain5KROSS2025-12-31RelatedPartyTransactionDomain5KROSS2026-03-31RelatedPartyTransactionDomain5KROSS2026-01-012026-03-31RelatedPartyTransactionDomain6KROSS2025-12-31RelatedPartyTransactionDomain6KROSS2026-03-31RelatedPartyTransactionDomain6KROSS2026-01-012026-03-31RelatedPartyTransactionDomain7KROSS2025-12-31RelatedPartyTransactionDomain7KROSS2026-03-31RelatedPartyTransactionDomain7KROSS2026-01-012026-03-31RelatedPartyTransactionDomain8KROSS2025-12-31RelatedPartyTransactionDomain8KROSS2026-03-31RelatedPartyTransactionDomain8KROSS2026-01-012026-03-31RelatedPartyTransactionDomain9KROSS2025-12-31RelatedPartyTransactionDomain9KROSS2026-03-31RelatedPartyTransactionDomain9KROSS2026-01-012026-03-31RelatedPartyTransactionDomain10KROSS2025-12-31RelatedPartyTransactionDomain10KROSS2026-03-31RelatedPartyTransactionDomain10KROSS2026-01-012026-03-31RelatedPartyTransactionDomain11KROSS2025-12-31RelatedPartyTransactionDomain11KROSS2026-03-31RelatedPartyTransactionDomain11KROSS2026-01-012026-03-31RelatedPartyTransactionDomain12KROSS2025-12-31RelatedPartyTransactionDomain12KROSS2026-03-31RelatedPartyTransactionDomain12KROSS2026-01-012026-03-31RelatedPartyTransactionDomain13KROSS2025-12-31RelatedPartyTransactionDomain13KROSS2026-03-31RelatedPartyTransactionDomain13KROSS2026-01-012026-03-31RelatedPartyTransactionDomain14KROSS2025-12-31RelatedPartyTransactionDomain14KROSS2026-03-31RelatedPartyTransactionDomain14KROSS2026-01-012026-03-31RelatedPartyTransactionDomain15KROSS2025-12-31RelatedPartyTransactionDomain15KROSS2026-03-31RelatedPartyTransactionDomain15KROSS2026-01-012026-03-31AuditorDomain1KROSS2026-03-31Statement1KROSS2026-01-012026-03-31Statement1KROSS2026-03-31StatementDynamic1I1Statement1KROSS2026-03-31StatementDynamic1I2Statement1KROSS2026-03-31StatementDynamic1I3Statement1KROSS2026-03-31StatementDynamic1I4Statement1KROSS2026-03-31StatementDynamic1I5Statement1iso4217:INRxbrli:pureiso4217:INRxbrli:shares544253KROSSNOTLISTEDINE0O6601022KROSS LIMITEDMain BoardEquity2025-04-012026-03-312026-05-122026-05-04INRMillionsQuarterlyFourth quarterSingle segmentAuto Component2026-05-1216:30:002026-05-1219:10:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2025-05-16https://www.krosslimited.com/corporategovernance-corporatepoliciestrue1falseThere is no default on Loan and Debt securities applicable to the company2026-01-012026-03-31AuditedStandalone22544800008390000226287000012309100000-123000011355000018850000246600005754800001962220000300650000030065000065580000105700007615000002245000000000224500000171000022621000032255000053.483.48003.483.483. The Company's above audited financial results for the Quarter and Year Ended March 31, 2026, have been preparedin accordance with the Indian Accounting Standards ('Ind AS') as prescribed under section 133 of the Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standard) Rules, 2015, as amended and Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements ) Regulations , 2015. <BR> 4. The above audited financial results of the Company for the Quarter and Year Ended March 31, 2026, have been reviewed and recommended by the Audit Committee and approved by the Board of Directors in their respective meeting held on May 12, 2026. The Statutory auditors have expressed an unmodified audit opinion on these results.5. The company manufactures 'Motor vehicle parts & accessories and the management review the performance ofthe company as single operating segment in accordance with Ind AS -108 'Operating segments' notified pursuant to the Companies (Indian Accounting Standards), Rules, 2015. Accordingly, no separate segment information has been furnished herewith. 6. The equity shares of the Company have been listed on National Stock Exchange of India Limited ("NSE") and on Bombay Stock Exchange Limited ("BSE") on September 16, 2024, by completing Initial Public Offer ("the IPO") of 2,08,33,332 equity shares of face value of Rs. 5 each at an issue price of Rs. 240 per equity share consisting of a fresh issue of 1,04, 16,666 shares and an Offer for Sale of 1,04, 16,666 shares. 7. The Company has incurred Rs. 261.62 million as IPO related expenses and allocated such expenses between the Company (Rs. 130.81 million) and selling shareholders (Rs. 130.81 million) in proportion to the equity shares allotted to the public as fresh issue by the Company and under the offer for sale by selling shareholders respectively. The Company has raised Rs. 2,369.19 million (net of IPO expenses of Rs. 130.81 million) from proceeds out of fresh issue of equity shares.The Closing Balance in the Monitoring Agency Account at the end of 31st March 2026 is NIL. 8. During the year, the Government of India Implemented the Code on Wages 2019, Industrial Relations Code 2020, Occupational Safety Health and Working Conditions Code 2020 and Code on Social Security 2020 along with the relevant rules thereunder. The revision of salary structures to align with the new wage definition is processed and is expected to be reviewed in the FY 2026-27 in accordance with the further notification of applicable state rules. 9. The company does not have any subsidiary/associate/joint venture company as at March 31, 2026, hence the Consolidated Financial Statements is not required to be prepared by the company. 10. The figures of the last quarter are the balancing figures between audited figures in respect of of full financial year upto March 31, 2026/March 31, 2025 and the unaudited published year-to-date figures upto December 31, 2025/ December 31, 2024 being the date of the end of the third quarter of financial year respectively which were subject to limited review. 11. The Company has paid electricity duty at higher rate. The Hon’ble Jharkhand High Court vide order dt. 5th January, 2026 quashed the levy of electricity duty on net charges. However, pending finality of the matter (potential appeal), the Company has not recognized the refund/reversal of Rs. 45.45 Millions in this financial result. 12. The audited Financial Results for the Quarter & Year Ended March 31, 2026, are available on the Company’s website www.krosslimited.com.2025-04-012026-03-31AuditedStandalone6732010000424800006774490000364474000001002000039407000080700000908300001803710000602407000075042000007504200001762800002200000019828000005521400000000552140000480000552620000322550000545751000008.568.56008.568.56Other Expenses575480000Other Expenses180371000020570800001600000000515000000956400009564000047878000027966500001055540000163900001971690000444000001929500000198000022274100003043000003587250000638390000032255000045751000004897650000489765000030170000030170000050760000962900000448750000235520000832900005147000005979900001247300009582400004546000074500002635000010375000000014862500006383900000Investments49620000Other Financial Assests46020000Other non-current assets466640000Right of use assests12140000Other current financial assets1980000Other current assets304300000Other current financial liabilities124730000Other current liabilities4546000080700000-70040000-1525100000-1131100000165000006000000-756200000-4616000009083000009900000761000000029550000000006700000-289090000461330000000183810000027752000000000000471000099535000000064200000000000-184600000000000295500000-27160000-1179270000000000002392300004220000084000007847000000117720000-7840300000-78403000082843000044400000Remeasurement of the employees defined benefit plans2290000Income tax relating to above items-5800001710000Remeasurement of the employees defined benefit plans640000Income tax relating to above items-16000048000000001710000480000Kross Limited******TUFF SEALS PRIVATE LIMITED******Enterprises where key management personnel has significant influence or controlPurchase of goods or services3680000NO REMARKS360000-320000360000Kross Limited******BULL AUTO PARTS******Enterprises where key management personnel has significant influence or controlSale of goods or services250000000NO REMARKS495200006963000049520000Kross Limited******SUDHIR RAI******Chairman and Managing DirectorRemuneration3600000NO REMARKS1800000-18000001800000Kross Limited******ANITA RAI******Whole Time DirectorRemuneration2400000NO REMARKS1200000-12000001200000Kross Limited******SUMEET RAI******Whole Time DirectorRemuneration2400000NO REMARKS1200000-1400001200000Kross Limited******KUNAL RAI******Whole Time Director (Finance) and CFORemuneration2400000NO REMARKS1200000-1400001200000Kross Limited******DEBOLINA KARMAKAR******Company SecretaryRemuneration1300000NO REMARKS570000-90000120000Kross Limited******SUDHIR RAI******Chairman and Managing DirectorAny other transactionUnsecured Loan given by Whole Time Director to the Company0NO REMARKS0-12530000-12530000Kross Limited******ANITA RAI******Whole Time DirectorAny other transactionUnsecured Loan given by Whole Time Director to the Company0NO REMARKS0-3420000-3420000Kross Limited******SUMEET RAI******Whole Time DirectorAny other transactionUnsecured Loan given by Whole Time Director to the Company0NO REMARKS0-860000-860000Kross Limited******KUNAL RAI******Whole Time Director (Finance) and CFOAny other transactionUnsecured Loan given by Whole Time Director to the Company0NO REMARKS0-790000-790000Kross Limited******DEEPA VERMA******Independent DirectorAny other transactionSitting Fees to Independent Director300000NO REMARKS10000000Kross Limited******GURVINDER SINGH AHUJA******Independent DirectorAny other transactionSitting Fees to Independent Director300000NO REMARKS10000000Kross Limited******MUKESH KUMAR AGARWAL******Independent DirectorAny other transactionSitting Fees to Independent Director300000NO REMARKS10000000Kross Limited******SANJIV PAUL******Independent DirectorAny other transactionSitting Fees to Independent Director300000NO REMARKS1000000056250000AuditedtrueS K Naredi & Co LLPtrue2028-05-31Public Issues2024-09-1250000000002026-03-31trueIndia Ratings and Research Private LimitedfalseNot ApplicableNo CommentsNo CommentsDebolina KarmakarCompany Secretary and Compliance OfficerJamshedpur2026-05-12Funding of capital expenditure requirements of our Company towards purchase of machinery and equipmentNot Applicable70000000007000000000Repayment or prepayment, in full or in part, of all or a portion of certain outstanding borrowings availed by our Company, from banks and financial institutionsNot Applicable90000000009000000000Funding working capital requirements of the CompanyNot Applicable30000000003000000000General corporate purposesNot Applicable4619200004691900004691900000The actual issue expense is INR 130.81 Mn against INR 138.08 Mn as estimated in the prospectus. The Balance of INR 7.27 is adjusted towards General Corporate PurposeOffer ExpensesNot Applicable1380800001308100001308100000The actual issue expense is INR 130.81 Mn against INR 138.08 Mn as estimated in the prospectus. The Balance of INR 7.27 is adjusted towards General Corporate Purpose