Outcome of Board Meeting

KEWAL KIRAN CLOTHING LIMITED Making growth fashionable. November 2, 2026 The BSE Limited National Stock Exchange of India Limited First Floor, New Trading Ring, Listing Department Rotunda Building, Exchange Plaza P. J. Towers, Dalal Street. Bandra Kurla Complex Mumbai. Bandra (E), Mumbai-400051 Dear Sir, Sub: Standalone and Consolidated Audited Financial results for the quarter and six months ended September 30, 2026 - Regulation 33 read with regulation 30 of SEBI {Listing Obligations and Disclosure Requirements) Regulations, 2015 Ref: Company Code - 532732/ KKCL Apropos the captioned subject enclosed is a copy of the Audited Standalone and Consolidated Financial Results of the Company for the quarter and six months ended September 30, 2026 duly reviewed by the Audit Committee and which were considered and approved by the Board of Directors of the Company in their meeting held on November 2, 2026. {The aforesaid Board Meeting commenced at 3.30 p.111 and concluded at 5.30 p.m }. Further also enclosed is a copy of Auditors Report of the statutory auditors of the Company viz. M/s. Jain & Trivedi, Chartered Accountants and M/s. N.A.Shah Associates LLP, Chartered Accountants on the aforesaid Audited Financial Results. This is for your information and records pursuant to Regulation 33 read with Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. Please find the same in order and acknowledge receipt. Thanking you, Yoursiithfully, For K AL I<IRAN ABHIJ'f WARAN PRESIDENT- LEGA MPANY SECRETARY Encl: a/a Regd & Corporate Off: 460/7, Kewal Kiran Estate, LB.Patel Road, Near Western Express Highway, Goregaon (East), Mumbai-400063. Tel: 91-22-69014400 Fax: 91-22-26814410. Email: contact@kewalkiran.com. Corporate Identity Number (CIN): L1 8101 MH1992PLC065136 www.1<.ew,.lkiran.com ----- ------------- KILLERX LAW\f\AN ~ INTEGRITI easies @ LOUNGE 0KR ~us l<l:WAL KIRAN CLOTHING LIMITED llcgislored Office: l{cwnl Klrnn Eslnlc 460/7, 1,0, Pntol Road, Gorcgaon (E), Mulllbai-400 063 Coq10mte ldcntificntion Number: Ll8IOIMHl9921'LC065136 Emnil ID: contncl®kewnlkirnn.com, \Vcbsite: kewnlld1·nn,com Phone: 022 -69014400, Fax: 022-69014401 STATEMENT OF STANDALONE FINANCIAL RESULTS FOR THE QUARTER AND HALF YEAR ENDED 30TH SEl'TEMDER 2026 (Its. In C.-ores) Qun,·ter Ended I Holl Year Ended I YcorEndcd Sr No Purtlcul•rs 30-Scn-26 30-Jun-26 30-Scn-25 I 30-Scn-26 30-Sen-25 31-Mar-26 Stnudnlone Audited Audited Audited Audited Audited Audited Income: I a. Revenue from Operations 290 203 288 493 469 950 II b. Other Income 6 13 7 20 20 23 ill Total Income (I+ £1) 296 216 295 513 489 973 IV Expenses: n. Cost of mnlerinls consumed 158 87 165 252 •161 b. Purchase ofs tock in trndc 9 8 16 26 47 Change in inventories of finished goods, work in progress C. nnd slock in tmde (18) 9 (35) (8) (41) (19) d. Employee benefit expenses 35 31 33 66 61 124 e. Finance cost 2 2 4 5 7 12 f. Deprecintion and amortisation expenses 5 5 4 9 9 18 g. Mnnufncturing nnd operating expenses n 13 22 34 37 72 h. Ad1ni11istrntive and other expenses 12 II II 23 20 40 i. Selling nnd distribution expenses 14 7 18 21 24 44 Total Expense. 239 173 238 413 394 799 V l'rofil/(Loss) before exceptional items nnd lox (III -IV) 57 43 57 100 95 174 VI Exceptiomtl Items VII Profit/(Loss) before lox (V-VI) 57 43 57 100 95 174 VIII Tnx ExJlense: a. Current ta.x IS II 14 26 21 42 b. Deforred tnx (I) (I) 0 (2) I I IX C. ( PE rx oc fc its /s (Y LS oh sso )r t f op rr o tv hi es i 1o 1n c rf io or d /t ya ex ne 1s · o (Vf e Ia Ir •l i Ver I Iy Ie )a rs 43 3( 4I) 43 7( 7l) 73 131 X Other Comprehensive Income (OCI) flems 1h01 will not be reclassified s11bseq11e11tly lo profil or Joss Remeasurement (gain/ (loss)] of uel defined benefit linbility 0 0 (0) 0 E vnff lne ec t t h(g roa uin g/ h ( Olo Css I) ] ofmensuring equity instnnncnts 111 fair 0 0 (I) 0 (0) 0 Income ln.x on above 0 0 0 (0) (0) 0 B. Items 1/ta/ ll'i/1 be reclassified s11bseq11e111/y lo projil or loss Income tnx relating to items that will be reclassified subsequently to profit or loss Tolnl of Other Co1111irohcnsive lncomc/(loss) 0 (I) (0) XI Total Co1111irchonsive income for the period/year (IX +X) 43 34 42 77 73 132 Xll Paid up Equity Capitol (Face Value of Rs. 10/-each) 62 62 62 62 62 62 XIII Reserves excluding revaluation reserves 863 XJV Earnhi2s Per Shore (EPS) in R,, n. 0nsic 6,97 5.52 6.91 12.49 11.86 21.46 b. Diluted 6.97 5.52 6.91 12.49 11.86 21.46 Note: "0" (zero) represents value less than Rs. 0.50 crores NOTES: l11c ubove audited results for the <1u11rter nnd hnlf year ended 30th September 2026 huve been reviewed by the Audit Commillee aud npproved by the Board of Directors nt its meeting held on 2nd November, 2026. These results hove been prepared in accordance with the IND AS notified under the Companies (Indian Accounting Stnndards) Rules, 20 I 5 nnd relevant amendment mies thereafter. In view of Company's nature of business, revenue is unevenly sprcn<l through out the year hence result for the quarter is not representative for revenue and profit oft he entire year. 3 The lloard of Directors declared interim dividend of Rs.2.00/-per equity share of Rs. I 0/-cnch during the quarter nu<l half yenr ended 30th September, 2026. the record dnte for the payment is 6th November, 2026. 4 The Company is cngngcd in the business of manufacturing and marketing of apparels & trading of lifestyle nccessorics.lproducts. The Company is nlso generating power from \Vind Turbine Generator which is prcdominan11y used for captive consumption. Since, the operation of \Vind Turbine Segment is within the threshold limit stipulated under Ind AS 108 "Operating, Segments," it does not require disclosure as n separate reportable segment. SIGNED FOR IDENTIFICATION B~Vlf, JAIN & TRIVEDI MUMBAI SIGNED FOR /DENT/Fl ~T N. A. SHAH ASSOC/A MUMBAI 5 Stondnlone Bnlnnce Sheet no nt 30th September 2026 (Rs. In C1·01·es) Pnl'liculnrs As At As nt J0-Se11-26 JJ.I\Jnr-26 Stnndnlone Audited Audited ASSETS I) Non-Curr,nt Asstts a) Propcny, Pinnt mod Equipment 98 103 b) Right of Use Asset 50 55 c) Capital Work in Progress I I d) Investment Property 4 I e) Other Intangible Assets 0 0 I) Financial Assets i) lnvestmenl in Subsidimy nnd Joint Venture 258 258 ii) lnvcstmcnls others 14 26 iii) Lonas 0 0 iv) Other Financial Assets 17 23 g) Non-Current Tn.x Asset (Net) 0 I h) Other Non-Current Assets I 0 Sub totnl• Non Current Assets 443 468 2) Cu,·rent Asset, a) Inventories 207 193 b) l'innncinl Assets i) Investments 106 136 ii) Tmde Receivables 315 234 iii) Cash & Cash Equivalents 208 147 iv) Bank balances (other than iii above) 4 4 v) Loans 0 0 vi) Other Financial Assets 3 4 c) Other Current Assets 42 39 Sub totnl-Cuo·rent Assets 885 757 TOTAL ASSETS 1,328 I 225 EQUITY & LIADILITIES Equity a) Equity Shure Capital 62 62 b) Other Equity 928 863 Sub total-Equity 990 925 Llnbllltles I) Non-Current Llnblllties a) Finmocial Liabilities i) Lease Linbilities 42 47 ii) Other l'innncinl Liability 9 b) Provisions 0 0 c) Deferred To.x Liability (Net) 8 9 Sub total-Non Current liabilities 50 65 2) Current Llabllitiu n) l'iunneiol Liabilities i) Borrowings 46 46 ii) Lease Liabilities 8 8 iii) Trade Payables • Due to Micro and Small Ente11irises 2 0 - Due to Others 116 75 iv) Other financial liabilities 45 50 b) Other Current Liabilities 36 42 c) Provisions 28 13 d) Current To.x Liabilities (Net) 7 I Sub total -Current Liabilities 288 235 TOTAL EQUITY AND LIABILITIES 1,328 1,225 Note: "O" (zero) rcnrcsents value less than Rs. 0.50 crores SIGNED FOR IDENTIFICATION JAIN & TRIVEDI MUMBAI SIGNED FORWl-t/T(To)~r,oN BY N. A SHAH As1c¼rrs LLP MUMB,\I 6 Stnndnlone Cn,h Flow Stnt<ment for the hnlryenr ended 30111 September 2026 m,. In Crorcs) PnrticuJnr, For the llnlfYenr Ended Fo1· the llnlrYcnr Ended 30th 30111 Seutcmber 2026 Seutcmber 2025 Stnndnlone AUUlteU AUUlloil -,\:u11rtcll Auclll•u A. CASH FLOW FROM OPERATING ACTIVITIES Net Prolil Before Tnxe, M 11•1· Stntement or Profit nnd Los, 1 [Showing first 8,000 characters — download PDF for full document]