5326862026-01-012026-03-315326862026-03-315326862025-03-315326862025-04-012026-03-315326862026-01-012026-03-31in-capmkt:OtherExpenses1Member5326862026-01-012026-03-31in-capmkt:OtherExpenses2Member5326862026-01-012026-03-31in-capmkt:OtherExpenses3Member5326862025-04-012026-03-31in-capmkt:OtherExpenses1Member5326862025-04-012026-03-31in-capmkt:OtherExpenses2Member5326862025-04-012026-03-31in-capmkt:OtherExpenses3Member5326862026-03-31OtherNoncurrentFinancialAssetsDomain15326862026-03-31OtherNoncurrentFinancialAssetsDomain25326862026-03-31OtherNoncurrentFinancialAssetsDomain35326862026-03-31OtherCurrentFinancialAssetsDomain15326862026-03-31OtherCurrentFinancialAssetsDomain25326862026-03-31OtherCurrentAssetsDomain15326862026-03-31OtherCurrentAssetsDomain25326862026-03-31OtherCurrentAssetsDomain35326862026-03-31OtherCurrentAssetsDomain45326862026-03-31OtherCurrentAssetsDomain55326862026-03-31OtherCurrentFinancialLiabilitiesDomain15326862026-03-31OtherCurrentFinancialLiabilitiesDomain25326862026-03-31OtherCurrentFinancialLiabilitiesDomain35326862026-03-31OtherCurrentLiabilitiesDomain15326862026-03-31OtherCurrentLiabilitiesDomain25326862026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15326862025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15326862026-01-012026-03-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares532686KERNEXNOTLISTEDINE202H01019Kernex Microsystems (India) LimitedMain BoardEquity2025-04-012026-03-312026-05-292026-05-22INRLakhsQuarterlyFourth quarterSingle segmentSafety Systems for Railways2026-05-2910:00:002026-05-2913:20:00trueCash Flow IndirectDeclaration of unmodified opinion2026-01-012026-03-31AuditedConsolidated25457690009205000255497400011582970000-149919000944170001178910002129500039180500016337860009211880000921188000231980000669900023867900006825090000000682509000-6251000676258000682558000-49000676308000-490001680240001040.6940.690040.6940.691.The results have been prepared in accordance with Indian Accounting Standards ('IND AS') notified under Section 133 of the Companies Act 2013, read together with the Companies (Indian Accounting standard) Rules, 2015 (Amended). These have been reviewed and recommended by the Audit Committee and approved by the Board of Directors at its meeting held on May 29th , 2026. <BR> 2.The Company is engaged in the manufacture and sale of Safety Systems and Software services for railways. The Company has business operations mainly in India, Egypt and USA. The Company is a public limited Company incorporated and domiciled in India and has its registered office at Plot No.38 (part) to 41, Survey No.1/1, Hardware Park, Raviryal Village, Maheswaram Mandal, Hyderabad - 501 510. The Company has its primary listings on the BSE Limited and National Stock Exchange in India. The principal accounting policies applied in the preparation of the financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.The company operates on one reportable segement,hence segment reporting as per Ind AS 108 is not applicable. <BR> 3.Emphasis of Matter – Management's Assessment of Certain Financial Assets <BR> The Statutory Auditors have included an Emphasis of Matter in their audit report regarding the Company’s assessment of the recoverability of certain financial assets, as detailed below. The Management, based on internal evaluation and reasonable certainty of recovery, believes these assets are good and fully recoverable. Accordingly, no further provision is considered necessary at this stage: <BR> 2025-04-012026-03-31AuditedConsolidated430221200022466000432467800039476270000-22256700003243820002815070005822200076818400031542520001170426000011704260002319800005601600028799600008824300000000882430000-6607000875823000876757000-933000876757000-93300016802400010230620600052.7152.670052.7152.67Project Execution Expenses239644000Other Expenses156622000Amount Transferred to capital expenditure-4461000Project Execution Expenses537854000Other Expenses265356000Amount Transferred to capital expenditure-3502600027181300000065845000000000164561000164561000122924000625143000371320600003162615000145910002554310000286510003461288000512280001340487000856620900000919135200016802400023131240002481148000-6918000247423000038760000003876000189000000001928760001617236000111541000431407400044256150002391600006282011000358880001100700019534000065242460000067171220009191352000Security Deposits24109000Retension Money Receivable140300000Earnest Money Deposit (EMD)152000Interest accrued but not due on term deposits6457000Earnest money & security deposit (EMD)22194000Advance to vendors-Considered Good177289000Balances with Statutory/government authorities423061000Advance for Expenses16087000Prepaid Expenses41218000Contract assets682832000Share application Money pending transfer to IEPF26000Advance received towards EMD23467000Salaries and Expenses Payable215667000Advance from Customers16990000Statutory Dues18898000281507000-3224811000-30818520000-50368500000-38173100004220616000011407000058222000014744600001247460000-9420000191090002471700000019317100000-2150298000-9798720000019109000366400000-9974030000000000001459880000000702960000000000000000000-756920000010750000000012310780001319200000281507000020000937474000-1356210000-13562100015021200014591000Remeasurement gains/(losses) of the defined Benefit-8682000-8682000Remeasurement gains/(losses) of the defined Benefit-8682000-8682000-2075000-2075000-3560000-6251000-6607000AuditedtrueN S V R & Associates LLPtrue2026-06-30