5442532026-04-012026-06-305442532026-04-012026-06-30in-capmkt:OtherExpenses1Member5442532026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15442532026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss2iso4217:INRiso4217:INRxbrli:shares544253KROSSNOTLISTEDINE0O6601022KROSS LIMITEDMain BoardEquity2026-04-012027-03-312026-07-242026-07-16INRMillionsQuarterlyFirst quarterSingle segmentAuto component2026-07-2416:30:002026-07-2418:26:00Not applicablefalsefalseNo default during the quarter ended June 30 20262026-04-012026-06-30UnauditedStandalone184339000039200001847310000101606000001650000102910000211100003007000049724000016690400001782700000178270000404400004700000451400000133130000000013313000012000013325000032255000052.062.06002.062.06Notes to Unaudited Financial Results for the Quarter Ended June 30, 20261. The above unaudited financial results of the Company for the Quarter Ended June 30, 2026, have been reviewed and recommended by the Audit Committee and approved by the Board of Directors in their respective meeting held on July 24, 2026. The Statutory auditors have expressed an unmodified review opinion on these results and have issued an unmodified conclusion.2. The Company’s above unaudited financial results for the Quarter Ended June 30, 2026, have been prepared in 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. 3. The company manufactures ‘Motor vehicle parts & accessories and the management review the performance of the 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. 4. During the Previous Year, the Government of India implemented the Code on Wages, 2019; the Industrial Relations Code, 2020; the Occupational Safety, Health and Working Conditions Code, 2020; and the Code on Social Security, 2020, along with the relevant rules thereunder. The Company has assessed the impact of the revised definition of “wages” on employee benefits and has revised its salary structure in accordance with the applicable provisions. The consequential impact on employee benefit obligations has been appropriately considered and recognised during the FY 2026-27. 5. The company does not have any subsidiary/associate/joint venture company as of June 30, 2026, hence the Consolidated Financial Statements is not required to be prepared by the company. 6. The figures for the previous periods/year have been regrouped/restated where necessary. 7. The unaudited Financial Results for the Quarter Ended June 30, 2026, will be available on the Company’s website www.krosslimited.comOther Expenses497240000Remeasurement of the employees defined benefit plans160000Income tax relating to above items-4000012000000120000