5448212026-04-012026-06-305448212026-04-012026-06-30in-capmkt:OtherExpenses1Member5448212026-04-012026-06-30AuditorDomain1iso4217:INRxbrli:pureiso4217:INRxbrli:shares544821KUSUMGARNOTLISTEDINE0ISX01025KUSUMGAR LIMITEDMain BoardEquity2026-04-012027-03-312026-08-112026-08-06INRMillionsQuarterlyFirst quarterSingle segmentManufacturing of technical textile fabrics2026-08-1112:55:002026-08-1113:56:00Declaration of unmodified opinionfalsefalseNo default2026-04-012026-06-30UnauditedStandalone241912000016740000243586000010705100000-1994700002003900006169000012507000061168000018698700005659900000565990000171960000-2458000014738000004186100000000418610000155000042016000010499000014.14.02004.14.020001) The above unaudited standalone financial results of Kusumgar Limited ("The Company") for the quarter ended 30 June 2026 ("the Statement") have been duly reviewed by the Audit committee and approved by the Board of Directors at its meeting held on 11 August 2026. The Statutory Auditors of the Company have expressed an unmodified conclusion on the Statement. This Statement have been prepared in accordance with the recognition and measurement principal provided in Indian Accounting Standard (Ind AS ) 34 on ' Interim Financial Reporting' , the provisions of the Companies Act, 2013 (the Act), as applicable and guideline issued by Securities and Exchange Board of India( SEBI) and under Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015, as amended. This Statement is also available on the National Stock Exchange of India Limited website (URL: www.nseindia.com), BSE Limited website (URL: www.bseindia.com), and on the Company's website (URL: https:www.kusumgar.com) <br /> 2) The Equity Shares of the Company were listed on BSE Limited and National Stock Exchange of India Limited (hereinafter referred to as the “Stock Exchanges”) on 15 July 2026. Consequently, the requirement for submission of quarterly financial results to the stock exchanges became applicable to the Company with effect from quarter ended 30 June 2026. Accordingly, the Company has presented unaudited standalone financial results for quarter ended 30 June 2026 ("current quarter"), quarter ended 31 March 2026 ("preceding quarter") and quarter ended 30 June 2025 ("corresponding quarter") and audited figures for the year ended 31 March 2026. Subsequent to the quarter ended 30 June 2026, the Company completed its Initial Public Offer (IPO), comprising an Offer for Sale (OFS) of 1,55,21,350 Equity Shares having face value of Rs.1 at an issue price of Rs. 419 per share (for employees at an issue price of Rs. 380 per share) each by the Selling Shareholders. As the IPO comprised entirely an offer for sale, the Company did not receive any proceeds from the offer and, accordingly, there are no proceeds to be utilized or monitored under Regulation 32 of the SEBI(Listing Obligations and Disclosure Requirements) Regulations, 2015. <br /> 3) The figures for the year ended 31 March 2026 have been extracted from the general purpose standalone financial statements of the Company for the year ended 31 March 2026 which were audited by the Statutory auditors of the Company. The figures for the quarter ended 31 March 2026 are the balancing figures between audited figures of the year ended 31 March 2026 and unaudited figures for the nine months period ended 31 December 2025, prepared by the management of the Company, reviewed by the Audit Committee and approved by the Board of Directors of the Company. <br /> 4) The corresponding figures for the quarter ended 30 June 2025 were not subjected to a review by statutory auditors of the Company and are prepared by the management of the Company, reviewed by the Audit Committee and approved by the Board of Directors of the Company. <br /> 5) The Company is predominantly engaged in a single segment which is "Manufacturing of technical textile fabrics" and the Chief Operating Decision Maker (CODM) reviews the operation of the Company as manufacturing of technical textile fabrics. Consequently, no separate segment information has been furnished as per Ind AS 108 " Operating Segments". <br /> 6) Pursuant to the circular resolution passed by the Board of Directors of the Company on 16 June 2026, all 35,01,372 Compulsory Convertible Preference Shares (CCPS), allotted on 15 September 2025 and 24 September 2025, were converted into 35,01,372 Equity Shares of face value of Rs.1 each, in accordance with the terms of issuance of CCPS and the applicable provision of the Act and Articles of Association of the Company. <br /> 7)The Company has formulated Employee Stock Option Plan called the ‘Kusumgar ESOP 2024’ (“the ESOP Plan”) prior to the listing of its Equity Shares on the stock exchanges. Pursuant to the listing of the Equity Shares of the Company on the stock exchanges, the Company will obtain the requisite in-principle approval(s) from the stock exchange(s) in accordance with the applicable provisions of the SEBI (Share Based Employee Benefits and Sweat Equity) Regulations, 2021, the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 and other applicable laws, before conversion of the Equity Shares arising upon exercise of stock options granted under the ESOP Plan. The Company, from the date of formulation of ESOP Plan has granted 21,87,782 options to its employee till 30 June 2026. <br /> 8) The Company has incorporated a new wholly owned susbsidiary by the name of Kusumgar Aerospace Private Limited ('KAPL'), which received its Certificate of Incorporation on 8 April 2026. KAPL is engaged in the business of manufacturing of technical textiles. <br /> Other Expenses611680000-155000001550000UnauditedtrueMSKA & Associates LLPtrue2027-07-31