KAVDEFENCE2026-01-012026-03-31KAVDEFENCE2026-03-31KAVDEFENCE2025-03-31KAVDEFENCE2025-04-012026-03-31KAVDEFENCE2026-01-012026-03-31in-capmkt:OtherExpenses1MemberKAVDEFENCE2025-04-012026-03-31in-capmkt:OtherExpenses1MemberKAVDEFENCE2026-03-31OtherNoncurrentFinancialAssetsDomain1KAVDEFENCE2026-03-31OtherCurrentFinancialAssetsDomain1KAVDEFENCE2026-03-31OtherCurrentAssetsDomain1KAVDEFENCE2026-03-31OtherCurrentAssetsDomain2KAVDEFENCE2026-03-31OtherNoncurrentFinancialLiabilitiesDomain1KAVDEFENCE2026-03-31OtherCurrentFinancialLiabilitiesDomain1KAVDEFENCE2026-03-31OtherCurrentFinancialLiabilitiesDomain2KAVDEFENCE2026-01-012026-03-31AuditorDomain1KAVDEFENCE2026-01-012026-03-31in-capmkt:AuditedMemberKAVDEFENCE2026-03-31in-capmkt:AuditedMemberKAVDEFENCE2026-01-012026-03-31in-capmkt:AdjustedMemberKAVDEFENCE2026-03-31in-capmkt:AdjustedMemberKAVDEFENCE2026-01-012026-03-31AuditQualification1KAVDEFENCE2026-01-012026-03-31AuditQualification2KAVDEFENCE2026-01-012026-03-31AuditQualification3iso4217:INRiso4217:INRxbrli:shares590041KAVDEFENCENOTLISTEDINE641C01019KAVVERI DEFENCE & WIRELESS TECHNOLOGIES LIMITEDMain BoardEquity2025-04-012026-03-312026-05-302026-05-21INRLakhsQuarterlyFourth quarterSingle segmentDefence and wireless technology products2026-05-3015:00:002026-05-3022:15:00trueCash Flow IndirectStatement on impact of audit qualification2026-01-012026-03-31AuditedConsolidated92270002108800030315000172600000-778900083700001490005610008932000274830002832000028320000000283200000002832000028320002832000000601243000100.080.8000.080.82025-04-012026-03-31AuditedConsolidated8420700028499000112706000415440000-6482000248270002500001898000382520001002890001241700001241700000001241700000001241700001241700012417000000201243000105159950000.350.35000.350.35Other Expenses8932000Other Expenses38252000251410008300000478000000021864200001434870003867500040080400004308080003756000007317700017574900016120005398070005990007909440006194000834698000001265506000601243000515995000111723800001117238000000011480001148000000114800044057000847000333760003422300068840000147120000000147120000001482680001265506000Other non-current assets38675000Other current financial assets599000Other current assets3992000R&D Expenses2202000Long term provisions1148000Other current financial liabilities43332000provisions255080000-6355000620490000-36370000000-284290000-1353380000189800008600001148000-14520000000000-5640000000175320000-241112000-22869500000000-2286950000000000001164800000000000000-47750007620000187400000000000-427830000003058700000000000000-53900030533100033853000033853000143508000177361000AuditedQualified opinionRAJAGOPAL & BADRI NARAYANAN., Chartered Accountants true2026-11-30112706000010028900001241700000.3501265506000012655060000111723800001. In the consolidated financial statements, the financial statements/ financial information of the following subsidiaries are not included for the Year ended March 31, 2026. <br></br> a. Kavveri Telecom Infrastructure Limited <br></br> b. EAICOM India Private Limited <br></br> c. Kavveri Technologies Americans Inc. <br></br> d. New England Communications Systems Inc. <br></br> e. Quality Communications Systems Inc. <br></br> f. Spotwave Wireless Ltd. <br></br> g. Trackcom Systems International Inc.Qualified opinionRepetitiveNAIn respect of qualification above, the opinion of the <br></br> Management is as follows: <br></br> Kavveri Telecom Infrastructure Limited is undergoing <br></br> Insolvency process Under IBC 2016 and Spotwave <br></br> Wireless Ltd is undergoing bankruptcy proceedings in <br></br> Canada and other companies are non-operating <br></br> companies currently, hence the same is not considered <br></br> for the consolidated financials. <br></br> NANAa. As stated in Note 4 to the standalone financial statements, the company carries investments in certain <br></br> subsidiaries at value of Rs.2834.07 Lakhs as at March 31,2026. these subsidiaries have been consistently incussring losses and in some cases, the net worth of such subsidiaries has been fully or substantially erodded. <br></br> the managment has not carried out fair valuation of these investments. in the absence of a fair valuation ot any other independent and verifiable evidence suppoting the recoverability of the carrying value of these investments, we are unable to determine whether any imparment loss is required to be recognised in accordance with IND AS 36- Impairment of Assts. COnsequently, we are unable to ascertain the extent to which the carrying value of investments aggregating to Rs.2834.07 lakhs may require impariment and the resultant impact, if any, on the net profit for the year and the net worth of the company as at March 31,2026 <br></br> <br></br> <br></br> <br></br> <br></br> Qualified opinionRepetitiveNAThe management of the Company is in communication with such subsidiaries engaged in the other projects to recover the dues and cost incurred by the Company and taking necessary steps to turnaround the lossmaking subsidiary Companies. Considering the long term nature of investments and in view of ongoing discussion, no provision has been considered necessary by the management in respect of impairment in the value of investment.NANAThe company has not reinstated the forex balances in respect of few receivables and payables including the related parties balances which is not in conformity with IND AS 21-The effect of changes in foreign exchange rates, we are unable to comment the possible effects on the financial statements as the details were not made available to us. Qualified opinionRepetitiveNACompany is in the process of arriving at the reinstated <br></br> forex values. The same shall be taken care in the <br></br> current financial year. <br></br> NANACHENNAREDDY SHIVAKUMARREDDYRAJPETA KASTURI HANUMENTHAREDDYKEERTHI NARAYANM.S. RAJAGOPALBangalore2026-05-30