K.S Oil Limited reported a standalone profit of ₹492 lakh for the quarter ended March 31, 2026, reversing the loss of ₹625 lakh recorded in the corresponding period of the previous year. The company, which was acquired by Soy-Sar Edible Private Limited, generated revenue from operations of ₹6,531 lakh during the quarter. For the full financial year ended March 31, 2026, the company reported a net loss of ₹1,400 lakh on a total income of ₹10,826 lakh.

The Board of Directors approved the audited standalone financial results for the quarter and year ended March 31, 2026, in a meeting held on May 30, 2026. The results were reviewed by the Audit Committee and audited by M/s NJG & Co., Chartered Accountants, the Statutory Auditors of the company. The auditors issued an unmodified opinion on the financial results, confirming compliance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Operational Status and Auditor's Emphasis

The independent auditor's report highlighted that the company has recommenced operations following its acquisition under the liquidation process approved by the National Company Law Tribunal (NCLT). This marks the first year of operations under the new management. Of the four manufacturing plants acquired, only the Kota plant became operational during the year, commencing operations from the middle of the financial year. The remaining three plants are currently under revamping and rehabilitation and are yet to commence commercial operations.

The management prepared the financial statements on a going concern basis, supported by the operationalization of the Kota plant and ongoing financial support from the new management. The auditors noted this matter in their report but did not modify their opinion regarding it.

Financial Performance

The company's total income for the quarter ended March 31, 2026, was ₹6,927 lakh, compared to ₹2 lakh in the same period last year. For the year ended March 31, 2026, total income rose to ₹10,826 lakh from ₹2 lakh in the previous year. Total expenses for the year increased to ₹12,966 lakh from ₹2,231 lakh in the prior year, driven by costs related to materials consumed and changes in inventories.

Standalone Financial Results (₹ in Lakhs)

Cash Flow and Balance Sheet Position

The cash flow statement for the year ended March 31, 2026, reflected a net cash flow from financing activities of ₹10,809 lakh, primarily due to proceeds from borrowings. However, the company reported a net cash outflow from operating and investing activities. Cash and cash equivalents at the end of the period stood at ₹0.

The balance sheet as of March 31, 2026, showed total assets of ₹39,984 lakh, an increase from ₹25,101 lakh in the previous year. Non-current assets included property, plant, and equipment of ₹20,672 lakh and capital work in progress of ₹8,117 lakh. The equity and liabilities section indicated total current liabilities of ₹35,702 lakh, with borrowings constituting a significant portion.

K.S. Oils Limited has announced that its board of directors will meet on Saturday, May 30, 2026. The primary agenda of the meeting is to consider and approve the audited standalone financial results of the company for the fourth quarter and the financial year ended March 31, 2026. The intimation was made in compliance with Regulation 29(1) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Financial Results Consideration

The board is scheduled to review the company's performance for the final quarter of the 2025-26 financial year. The approval of the audited standalone financial results for both the quarter and the full fiscal year is the key item on the agenda. Any other business items requiring the board's permission will also be considered during the session.

Trading Window Closure

In accordance with the SEBI (Prohibition of Insider Trading) Regulations, 2015, and the company's internal code of conduct, the trading window for dealing in the company's securities has been closed since Wednesday, April 01, 2026. This restriction applies to all designated persons, including insiders. The window will remain closed until 48 hours after the financial results are officially declared to the stock exchanges.

The company, acquired by Soy-Sar Edible Private Limited, has its corporate office in Sector-30, Gurgaon, Haryana. Jyoti Sharma, Company Secretary & Compliance Officer, signed the intimation on behalf of the company.