5326862026-04-012026-06-305326862026-04-012026-06-30in-capmkt:OtherExpenses1Member5326862026-04-012026-06-30in-capmkt:OtherExpenses2Member5326862026-04-012026-06-30in-capmkt:OtherExpenses3Memberiso4217:INRiso4217:INRxbrli:shares532686KERNEXNOTLISTEDINE202H01019Kernex Microsystems (India) LimitedMain BoardEquity2026-04-012027-03-312026-08-132026-08-07INRLakhsQuarterlyFirst quarterSingle segmentSafety Systems for Railways2026-08-1309:45:002026-08-1311:50:00Not applicablefalsefalseNo such event occured2026-04-012026-06-30UnauditedStandalone50203270004788000502511500026680780000-213547000139329000132249000194410008009360003546486000147862900001478629000468831000-859170003829140000109571500000001095715000010957150001680360001065.2165.210065.2165.211.The Unaudited Standalone Financial Results for the quarter ended June 30, 2026 have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on August 13, 2026. The same have been subject to limited review by the statutory auditors in compliance with Regulation 52 of SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015, as amended.2.The Unaudited Standalone Financial Results have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 "Interim Financial Reporting" ("Ind AS 34"), prescribed under section 133 of the Act, 2013 read with the relevant rules issued here under ('Ind AS') and other accounting principles generally accepted in India.3.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 and Egypt . 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 applicable4.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. <br /> Accordingly, no further provision is considered necessary at this stage: <br /> (a) Trade receivables from customers amount to Rs.422.73 lakhs (Previous Year: Rs.422.73 lakhs), with an Expected Credit Loss (ECL) provision of Rs.334.59 lakhs for the current quarter (Previous Year: Rs. 309.59 lakhs). These receivables have been outstanding for more than three years. <br /> (b) (b) Bank guarantees amounting to Rs.265.03 lakhs given to one of the customers are currently under arbitration/conciliation proceedings <br /> 5.During the quarter, the company has allotted 1,200 equity shares of Rs. 10 each fully paid-up, on exercise of stock options by employees in accordance with the company's stock option scheme. <br /> 6.As at the reporting date, the Company's aggregate outstanding order book is Rs. 3641 Crores (Including GST), with CLW being the major order under execution against which supplies have been completed to the extent of 45% as on date of 13-08-2026.7.During this Quarter , the Company has recognised a provision of Rs.30.05 Crore towards warranty obligations on KAVACH and signalling systems delivered under its railway safety contracts and this amount is included under "Other Expenses". <br /> 8.The figures for the corresponding previous periods have been regrouped/ reclassified wherever necessary, to make them comparable <br /> 9.The above Financial Results for the quarter ended June 30, 2026, are available on the company's website and stock exchanges websites BSE (www.bseindia.com) and NSE (www.nseindia.com),in compliance with SEBI LODR Regulations. <br /> Project Execution Expenses401913000Other Expenses408857000Amount Transferred to Capital Expenditure-9834000000