BSEResult11h ago · 14 Nov 2026, 05:07 pm
Pursuant to regulation 33 of SEBBI (LODR) Regulations, 2015 we submit herewith the below mentioned documents which were conisdered and approved by the board of directors at its meeting held today i.e. November 14, 2026 1. Unaudited financial results for the quarter and half year ended 30th September, 2026 2. Statement of assets and liabilities as on 30th September, 2026 3. Limited review eeport for quarter and half year ended 30th September, 2026
KMF Builders & Developers Ltd · 531578
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KMF Builders & Developers Ltd has submitted unaudited financial results for the quarter and half year ended 30th September, 2026, along with a limited review report. The results show a loss of ₹7.41 lakhs for the quarter and ₹21.49 lakhs for the half year, with a basic earnings per share of ₹0.06 and ₹0.18 respectively.
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Earnings Impact2/10
Growth Catalyst1/10
Governance Concern1/10
Regulatory Risk1/10
Balance Sheet Risk2/10
Liquidity Impact1/10
Market Sentiment2/10
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KMF Builders & Developers Ltd - 531578 - Un-Audited Financial Results For The Quarter And Half Year Ended 30Th Sept, 2026 Regulation 33 Of SEBI LODR Regulations, 2015
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Date: - 14/11/2026
The Listing Manager
BSE Limited
Phiroz Jeejeebhoy Tower Dalal
Street, Mumbai-400001
Fax No. 022-22723121/3719/2037 BSE
SCRIP CODE: 531578
Subject: -Un-audited Financial Results for the quarter and half year ended 30th Sept, 2026
Regulation 33 of SEBI LODR Regulations, 2015
Dear Sir/Madam,
Pursuant to Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations,
2015, we submit herewith the below mentioned documents which were considered and
approved by the Board of Directors at its meeting held today i.e November 14, 2026
The meeting was commenced at 03:30 PM and concluded at 04:30 PM
1. Un-audited financial results for the quarter and half year ended 30th September 2026:
2. Statement of Assets and Liabilities as on 30th September, 2026
3. Limited Review Report for quarter and half year ended 30th September,2026 and other agenda items
Further it is to be published in Newspaper. We will submit you copy of newspaper as soon as it
will be published.
We request you to take the above on record and disseminate this information to the public.
Thanking You
For KMF Builders and Developers Limited
Priyanka Behl
(Company Secretary & Compliance Officer)
PART NO.1 STATEMENT OF STANDALONE UNAUDITED FINANCIAL RESULTS FOR THE QUARTER AND HALF
YEAR ENDED 30TH SEPT, 2026
(INR in lakhs)
S.No Particulars Quarter Ended Half Year ended Year Ended
30.09.26 30.06.26 30.09.25 30.09.26 30.09.25 31.03.2026
Unaudited Unaudited Unaudited Unaudited Audited
Unaudited
1 Income
Revenue from - -
operations - - - -
Other Income
11.34 11.10 21.40 22.44 24.31 50.17
Total Income
11.34 11.10 21.40 22.44 24.31 50.17
2 Expenses
Cost of materials - -
consumed - 1.17 - 6.88
Purchases of stock- - -
in-trade - - - -
Changes in - -
inventories of - - - -
finished goods,
work- in-progress
and stock-in-trade
Employee benefit
expense 7.42 7.28 11.84 14.70 23.77 33.62
Finance costs
0.24 0.22 0.48 0.46 0.98 7.07
Depreciation,
depletion and 1.63 1.72 2.05 3.35 4.11 9.30
amortisation
expense
Other Expenses
9.46 15.95 9.67 25.41 24.23 49.70
Total expenses
18.76 25.17 25.20 43.93 59.96 99.68
Profit or (Loss)
Before tax (7.41) (14.08) (3.81) (21.49) (35.66) (49.51)
3 Current tax - -
- - - -
DeferredTax -
- - - - (0.55)
Excess or Short
Provision for Prior
Year Tax
Total profit
(loss)for period (7.41) (14.08) (3.81) (21.49) (35.66) (48.96)
4 Other -
comprehensive - -
income net of taxes
Total
Comprehensive
Income for the (7.41) (14.08) (3.81) (21.49) (35.66) (48.96)
period
5 Paid-up equity
share capital 609.10 609.10 609.10 609.10 609.10
6 Face value of
equity share capital 5.00 5.00 5.00 5.00 5.00
7 Earnings per share
Earnings per equity
share for
continuing
operations
Basic earnings (loss)
per share from (0.06) (0.12) (0.03) (0.18) (0.29) (0.40)
continuing
operations
Diluted earnings
(loss) per share (0.06) (0.12) (0.03) (0.18) (0.29) (0.40)
from continuing
operations
8 Earnings per equity
share for
discontinued
operations
Basic earnings (loss) - -
per share from - -
discontinued
operations
Diluted earnings - -
(loss) per share - -
from discontinued
operations
Notes:-
i) The financial result have been prepared in accordance with Indian Accounting Standard (Ind AS)
Prescribed under companies (Indian accounting Standard) Rule 2015 as amended by the companies (Indian
accounting Standards) Amendments Rules, 2016 and accordingly these financials results have been
prepared in accordance with the recognition and measurement principles prescribed under section 133 of
the Companies Act , 2013 read with relevant rules issued there under and other accounting principles
generally accepted in India.
ii) The above results have been reviewed by the audit committee and approved by the board of Directors at
their meeting held on 14th November 2026. The statutory auditor of the Company have reviewed the said
audit.
iii) The figures for corresponding previous periods have been regrouped /rearranged wherever necessary
Date: 14.11.2026
BANGALORE
Statement of Asset and Liabilities
(INR in Lakhs)
Particulars Half Year
ended (dd-mm-
yyyy)
Date of start of reporting period 01/04/25 01/04/26
Date of end of reporting period 31/03/26 30/09/26
Whether results are audited or unaudited Audited Unaudited
Nature of report standalone or consolidated Standalone Standalone
Assets
1 Non-current assets
Property, plant and equipment 6.29 2.93
Capital work-in-progress - -
Investment property - -
Goodwill - -
Other intangible assets - -
Intangible assets under development - -
Biological assets other than bearer plants - -
Investments accounted for using equity method - -
Non-current financial assets - -
Non-current investments - -
Trade receivables, non-current - -
Loans, non-current - -
Other non-current financial assets - -
Total non-current financial assets - -
Deferred tax assets (net) 5.17 5.17
Other non-current assets - -
Total non-current assets 11.46 8.10
2 Current assets - -
Inventories 239.93 239.93
Current financial asset - -
Current investments - -
Trade receivables, current - -
Cash and cash equivalents 81.62 59.98
Bank balance other than cash and cash 100.00 -
equivalents
Short Term Loans and Advances 764.05 881.72
Other current financial assets 3.70 3.70
Total current financial assets 949.36 945.41
Current tax assets (net) - -
Other current assets - -
Total current assets 1,189.29 1,185.34
3 Non-current assets classified as held for sale - -
4 Regulatory deferral account debit balances - -
and related deferred tax Assets
Total assets 1,200.75 1,193.44
Equity and liabilities - -
1 Equity - -
Equity attributable to owners of parent - -
Equity share capital 609.10 609.10
Other equity 559.39 537.90
Total equity attributable to owners of parent 1,168.49 1,147.00
Non controlling interest - -
Total equity 1,168.49 1,147.00
2 Liabilities - -
Non-current liabilities - -
Non-current financial liabilities - -
Borrowings, non-current - -
Trade Payables, non-current - -
(A) Total outstanding dues of micro - -
enterprises and small enterprises
(B) Total outstanding dues of creditors - -
other than micro enterprises and small enterprises
Total Trade payable - -
Other non-current financial liabilities - -
Total non-current financial liabilities - -
Provisions, non-current 10.72 23.60
Deferred tax liabilities (net) - -
Deferred government grants, Non- - -
current
Other non-current liabilities - -
Total non-current liabilities 10.72 23.60
Current liabilities - -
Current financial liabilities - -
Borrowings, current - -
Trade Payables, current - -
(A) Total outstanding dues of micro - -
enterprises and small enterprises
(B) Total outstanding dues of creditors 1.19 1.14
other than micro enterprises and small enterprises
Total Trade payable 1.19 1.14
Other current financial liabilities 14.93 14.93
Total current financial liabilities 16.12 16.07
Other current liabilities 5.43 6.77
Provisions, current - -
Current tax liabilities (Net) - -
Deferred government grants, Current - -
Total current liabilities 21.54 22.84
3 Liabilities directly associated with assets in - -
disposal group classified as held for sale
4 Regulatory deferral account credit balances - -
and related deferred tax liability
Total liabilities 32.27 46.44
Total equity and liabilities 1,200.75 1,193.44
Date: 14.11.2026
BANGALORE
Cash flow statement, indirect
Particulars Half Year ended
(dd-mm-yyyy)
Date of start of reporting period 01/04/26
Date of end of reporting period 30/09/26
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
Part
1 Statement of cash flows
Whether cash flow statement is applicable on company
Cash flows from used in operating activities
Profit before tax (21.49)
2 Adjustments for reconcile profit (loss) -
Adjustments for finance costs -
Adjustments for decrease (increase) in inventories -
Adjustments for decrease (increase) in trade receivables, current -
Adjustments for decrease (increase) in trade receivables, non-current -
Adjustments for decrease (increase) i
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