Kabra Commercial FY26 net profit falls 98% to ₹2.92 lakh
Kabra Commercial Limited's net profit for FY26 fell 98% to ₹2.92 lakh, down from ₹156.37 lakh in FY25, as revenue dropped to ₹1335.10 lakh. The company reported a net loss of ₹103.50 lakh for Q4FY26. Auditors highlighted a non-provision for impairment loss on sub-judice debtors amounting to ₹2,66,22,251.
*this image is generated using AI for illustrative purposes only.
Kabra Commercial Limited reported a net profit of ₹2.92 lakh for the financial year ended March 31, 2026, a sharp decline of 98% from ₹156.37 lakh in the previous year. Revenue from operations fell to ₹1335.10 lakh from ₹2383.43 lakh in FY25, while total income from operations stood at ₹1494.24 lakh. For the quarter ended March 31, 2026, the company reported a net loss of ₹103.50 lakh, compared to a loss of ₹172.84 lakh in the same period last year.
The Board of Directors approved the audited financial results for the quarter and year ended March 31, 2026, at a meeting held on May 29, 2026. The results were reviewed by the Audit Committee in accordance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The statutory auditors, M/s. Ranjit Jain & Co., issued an audit report with an unmodified opinion on the standalone financial results.
Financial Performance
The company's total expenses for the year increased to ₹1455.21 lakh from ₹2312.07 lakh in the previous year. Profit before tax for the year stood at ₹39.03 lakh, down from ₹213.38 lakh in FY25. The basic earnings per share (EPS) for the year was ₹0.10, compared to ₹5.32 in the previous year.
| Particulars | Year Ended 31.03.2026 (₹ in Lacs) | Year Ended 31.03.2025 (₹ in Lacs) |
|---|---|---|
| Revenue from operations | 1335.10 | 2383.43 |
| Total income from operations | 1494.24 | 2525.45 |
| Total expenses | 1455.21 | 2312.07 |
| Profit before tax | 39.03 | 213.38 |
| Net profit / (Loss) | 2.92 | 156.37 |
Auditor's Observation
The statutory auditors included an emphasis of matter paragraph in their report regarding the non-provision of impairment loss on sundry debtors. The company has not made any provision for debtors amounting to ₹2,66,22,251 that are outstanding for more than three years and are sub-judice. Management believes the amount is fully recoverable based on legal opinion. However, the auditors stated they are unable to comment on the carrying value of these receivables due to the significant time involved in the court process and potential delays in realization.
Segment Performance
The Coal/Coke, Trading, Transportation & Liasioning segment reported revenue of ₹1335.10 lakh for the year, while the Investment & Finance segment reported revenue of ₹24.77 lakh. The total assets of the company as of March 31, 2026, stood at ₹3652.73 lakh, compared to ₹3829.15 lakh in the previous year. The paid-up equity share capital remained unchanged at ₹294.00 lakh.
Historical Stock Returns for Kabra Commercial
| 1 Day | 5 Days | 1 Month | 6 Months | 1 Year | 5 Years |
|---|---|---|---|---|---|
| 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | +15.56% |
What is the expected timeline for the resolution of the sub-judice debtors, and how will a potential adverse court ruling impact the company's liquidity?
What specific strategic initiatives will management implement to reverse the 44% decline in revenue from operations?
Does the company plan to reassess its risk management policies regarding credit exposure given the auditor's emphasis on non-provision of impairment?
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