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CAMLIN LIMITEDMain BoardEquity2025-04-012026-03-312026-05-152026-05-08INRLakhsQuarterlyFourth quarterSingle segmentConsumer Products2026-05-1515:50:002026-05-1517:40:00trueCash Flow IndirectStatement on impact of audit qualificationtruetrueNANAfalsetrue2026-05-15https://www.kokuyocamlin.com/camel/gallery/uploads/company_policies/RPT%20Policy.pdffalsefalseNA2026-01-012026-03-31AuditedStandalone2262309000395000226270400090939000055224700044329000267476000805200061783000380588000222386500038839000038839000799300020030009996000028843000000028843000-33299000-445600010030400010.290.29000.290.29Notes: <BR> 1 The above results have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on 15 May 2026. The Statutory auditors have performed an audit of the above results and issued a modified opinion thereon. This Statement has been prepared in accordance with Indian Accounting Standards notified under the Companies (Indian Accounting Standards) Rules, 2015 notified under section 133 of the Companies Act, 2013 and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended from time to time). <BR> 2 Figures for the quarter ended 31 March 2026 and the corresponding quarter ended in the previous year as reported in these financial results are the balancing figures between audited figures in respect of full financial year and the published year to date figures upto the end of the third quarter of the financial year. Also the figures upto the end of the third quarter had only been reviewed and not subjected to audit. <BR> 3 The Company is in the business of manufacturing, trading and selling of stationery. It manufactures and sells scholastic products, writing instruments, notebooks, marker pens, inks, fine-art colours and accessories, hobby colours, pencils and other stationery products. The Management is of the view that the risks and returns for these products are not significantly different. Accordingly, the Company has a single reportable segment i.e. 'Consumer products' as per Ind AS 108 'Operating Segments' which is reviewed by Chief Operating Decision Maker (CODM). The Chief Executive Officer / Managing Director along with Senior Corporate Officers Committee is the CODM of the Company. Further, export sales are not significant and there is no reportable secondary segment. <BR> 4 The Company has no Subsidiary, Associate or Joint Venture Company(ies), as on 31 March 2026. <BR> 5 Foreign exchange gain/ loss is included under the following items in the above results:- <BR> Particulars Three months ended Year ended <BR> 31.03.2026 31.12.2025 31.03.2025 31.03.2026 31.03.2025 <BR> Other income 6.80 29.27 - 16.16 - <BR> Other expense - - 18.24 - 6.33 <BR> 6 During the previous year ended 31 March 2025, loss of Rs.2,356.81 lakhs representing shortage of physical inventory was recognised as Rs. 1,032.44 lakhs in cost of material consumed (including indirect taxes Rs.212.52 lakhs) and Rs. 1,324.37 lakhs in changes in inventories. No adjustment was made for prior year's impact, if any, as the period wise and cumulative impact of the shortage on prior periods was not precisely ascertainable. <BR> 7 The Government of India has notified provisions of the Code on Wages 2019, the Industrial Relation Code,2020, the Code on Social Security,2020 and The Occupational Safety, Health and Working condition code, 2020 ("Labour Codes") subsuming 29 existing labour laws , which introduce changes to , inter alia, the definition of wages and the eligibility criteria for statutory employees benefits. These Codes have been made effective from 21 November 2025; however, the corresponding rules thereunder are yet to be notified. <BR> Pursuant to the above the Company has carried out an impact assessment which has resulted in increase in the provisions for employee benefit by Rs. 56.01 lakhs. The corresponding impact has been recognised as employee benefit expense in the financial results of the current reporting period in accordance with IND AS19 - Employees Benefits. <BR> The Company continues to moniter the finalisation of Central / State Rules and clarifies from the Government on other aspects of the Labour Code and would provide appropriate accounting effect on the basis of such development as needed. <BR> 8 The Board has recommended a dividend of Re. 0.30 per share on Face Value of Re.1 (i.e. 30%) subject to the approval of the shareholders in the ensuing Annual General Meeting. <BR> <BR> <BR> 2025-04-012026-03-31AuditedStandalone80596810005047000806472800033801040001693095000-1103320001086049000256060002210280001430105000772565500033907300003390730008915300020410009119400002478790000000247879000-52597000195282000100304000131194730002.472.47002.472.47Other Expenses380588000Other Expenses1430105000124402800027300002909750001062600000216050001278650001387480001801889000167602600007487190001139090004299000086692700032962500028725780004674467000100304000311947300032197770003219777000076803000768030005918300066520001426380002647980006462400062705600069168000023579500011922730008981100029968000131205200014546900004674467000Other non-current financial assets21605000Income tax assets (net)66660000Other non-current assets72088000Other current assets329625000Lease liabilities70553000Other Financial liabilities6250000Lease liabilities32243000Other current financial liabilities203552000Other current liabilities8981100025606000-172817000123590000-3326600000001620350000002210280000-6660000-4907400001200000034310000000552000001635260005025990000001043560000398243000000000003252000168731000000000000000000000317100004255000-1580530000000000001438000003929300001560700000-1987000004149000004149000072419000113909000Remeasurement loss on defined benefit plans1770000Fair value changes on equity instruments-40402000-38632000Remeasurement loss on defined benefit plans-5811000Fair value changes on equity instruments-56300000-62111000-5333000-9514000-33299000-52597000Kokuyo Camlin Limited******Kokuyo Co. Limited******Holding CompanyPurchase of goods or servicesOmnibus Approval106680006520009113000Kokuyo Camlin Limited******Kokuyo Co. Limited******Holding CompanySale of goods or servicesOmnibus Approval481940001256400026424000Kokuyo Camlin Limited******Kokuyo Co. Limited******Holding CompanyAny other transactionReimbursement of expenses receivedApproved301900000Kokuyo Camlin Limited******Kokuyo Co. Limited******Holding CompanyAny other transactionReimbursement of expenses paidApproved158300000Kokuyo Camlin Limited******Excella Pencils Pvt. Ltd****** Mr. Dilip Dandekar, Non-Executive Director has indirect holdingPurchase of goods or servicesOmnibus Approval5981700015590001128000Kokuyo Camlin Limited******Excella Pencils Pvt. Ltd******Mr. Dilip Dandekar, Non-Executive Director has indirect holdingAny other transactionReimbursement of expenses paidApproved85500015590001128000Kokuyo Camlin Limited******Kokuyo Vietnam Co. Ltd.******Fellow Subsidiary CompanyPurchase of goods or servicesOmnibus Approval120600000Kokuyo Camlin Limited******Kokuyo Commerce (Shanghai) Co. Ltd.******Fellow Subsidiary CompanyAny other transactionReimbursement of expenses paidApproved22200000Kokuyo Camlin Limited******Kokuyo Vietnam Trading Co. Limited******Fellow Subsidiary CompanySale of goods or servicesOmnibus Approval114500001145000Kokuyo Camlin Limited******Mr. Dilip Dandekar******Chairman & Non-Executive DirectorRemunerationApproved93000000Kokuyo Camlin Limited******Mr. Shriram Dandekar******Vice Chairman & Non- Executive DirectorRemunerationApproved93700000Kokuyo Camlin Limited******Mr. Satish Veerappa******Managing DirectorRemunerationApproved1396500000Kokuyo Camlin Limited******Mr. Takashi Itoguchi******Executive DirectorRemunerationApproved322900000Kokuyo Camlin Limited******Mr. Nilesh Kumar Chodhary******Chief Financial OfficerRemunerationApproved804100000Kokuyo Camlin Limited******Mr. Vipul Bhoy******Company Secretary & Compliance OfficerRemunerationApproved135100000Kokuyo Camlin Limited******Ms. Nandini Chopra******Non-Executive Independent DirectorRemunerationApproved64000000Kokuyo Camlin Limited******Mr. Naho Shigeta******Non-Executive Independent DirectorRemunerationApproved68000000Kokuyo Camlin Limited******Mr. Nilesh Modi******Non-Executive Independent DirectorRemunerationApproved68000000Kokuyo Camlin Limited******Mr. Naganath Iyer******Non-Executive Independent DirectorRemunerationApproved68000000Kokuyo Camlin Limited******Mr. Tomoya Okada******Non-Executive Independent DirectorRemunerationApproved64000000Kokuyo Camlin Limited******Mr. Rahul Dandekar******Relative of DirectorRemunerationApproved212200000Kokuyo Camlin Limited******Ms. Aditi Dighe******Relative of DirectorPurchase of goods or servicesApproved10210000168000161625000AuditedQualified opinionBSR & Co. LLPtrue2028-07-3180596810008059681000772565500077256550002478790002478790002.472.47467446700046744670001454690000145469000032197770003219777000During the previous year, the management had identified discrepancies between physical quantity recorded in the books of accounts and the physical inventory. Accordingly, an expense (including indirect taxes) of Rs 2,356.81 lakhs has been recognised for the year ended 31 March 2025. Management had not identified the possible impact of this shortage on the prior periods financial information, if any. As a result, no adjustment was made to the comparative information resulting in a departure from the recognition and measurement principles of Ind AS 8. The audit opinion on the financial statements for the year ended 31 March, 2025 was modified accordingly. The opinion on the current years financial statements is also modified because of the possible effect of this matter on the comparability of the current years figures and the corresponding figures.Qualified opinionRepetitiveFrequency of qualification: Second time (due to comparability of the current years figures and the corresponding figuresNot applicableGiven the nature of the identified discrepancies, the management has concluded not to reinstate the financial statements of earlier years, as the impact is not precisely ascertainable.NoneSatish VeerappaNilesh ChoudharyNandini ChopraMaulik JhaveriMumbai2026-05-15