Kalyani Investment Company filed its Business Responsibility and Sustainability Report (BRSR) for FY26 with the Bombay Stock Exchange and National Stock Exchange on August 20, 2026. The disclosure complies with Regulation 34(2)(f) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, and forms part of the company's annual report.

Governance and Oversight

The company operates as a core investment entity holding securities of the Kalyani Group. Governance oversight for business responsibility policies rests with the Chairman. The Board reviews performance against policies and statutory compliance annually. The Board comprises six directors, including two women representing 33.33% of the total strength. Key Management Personnel includes two individuals, both male.

The company maintains policies covering all nine National Guidelines for Responsible Business Conduct (NGRBC) principles. These include frameworks for CSR, prohibition of insider trading, related party transactions, and whistleblowing. However, these policies do not extend to value chain partners. No external assurance provider was engaged for this report.

Employee Welfare and Training

As of the end of FY26, the company employed two permanent staff members, both male. There were no workers or differently abled employees. The turnover rate for permanent employees stood at 50.00% in FY26, unchanged from FY25.

All permanent employees received training on health and safety measures and skill upgradation. Coverage for human rights policy training was 100%. The company provides health insurance and accident insurance to all employees. Regular medical consultations are available weekly. No complaints regarding working conditions, sexual harassment, or discrimination were recorded during the year.

Risk Management and Material Issues

The report identifies five material responsible business conduct issues. Key risks include fluctuations in securities markets, reliance on dividends from group companies as the main income source, changes in government policies, and cybersecurity threats. The company cites proper market study and monitoring of investee companies as mitigation strategies.

What the Numbers Show

The company reports a turnover of ₹819.20 million and a net worth of ₹111,952.49 million for CSR applicability purposes. This significant disparity between turnover and net worth highlights the nature of the business as an investment holding company where value is derived from asset appreciation and dividends rather than operational revenue generation.

Environmental Impact

Environmental disclosures indicate negligible impact due to the absence of manufacturing operations. Water consumption, energy usage, waste generation, and greenhouse gas emissions are reported as not applicable. The office premises are equipped with lifts and handrails to ensure accessibility for differently abled individuals.

Stakeholder Engagement

The company engages with employees annually through performance reviews and feedback programs. Investor engagement occurs quarterly and periodically via annual reports, website disclosures, and general meetings. One shareholder complaint was filed and resolved in FY26, compared to two in FY25. No community complaints were received.

Kalyani Investment Company reported unaudited financial results for the quarter ended June 30, 2026, showing improvement across key standalone metrics and a turnaround at the consolidated level compared to the year-ago period. The results were published in compliance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Standalone financial performance

On a standalone basis, total income from operations for the quarter ended June 30, 2026 came in at ₹59.48 million, compared to ₹57.82 million in the quarter ended June 30, 2025. Standalone net profit after tax rose to ₹24.21 million from ₹20.76 million in the year-ago quarter. Profit before tax remained at ₹33.14 million, unchanged from the year-ago figure. Basic and diluted earnings per share (of ₹10 each, not annualised) stood at ₹5.55 for the quarter, against ₹4.76 in the corresponding quarter of the previous year.

The following table summarises the standalone quarterly financial highlights:

Consolidated financial performance

At the consolidated level, Kalyani Investment Company reported a net profit after tax of ₹6.84 million for the quarter ended June 30, 2026, reversing a net loss of ₹31.81 million in the corresponding quarter of the previous year. Total income from operations on a consolidated basis stood at ₹59.48 million, the same as the standalone figure, compared to ₹57.82 million a year ago. Consolidated profit before tax (after exceptional items) came in at ₹9.93 million, against a loss of ₹40.35 million in the year-ago quarter. Consolidated basic and diluted EPS (of ₹10 each, not annualised) was ₹1.57, compared to a loss of ₹7.29 per share in Q1 of the previous year.

The following table summarises the consolidated quarterly financial highlights:

Capital structure

Equity share capital remained unchanged at ₹43.65 million across both standalone and consolidated accounts for all reported periods. Other equity as at March 31, 2026 stood at ₹111,908.84 million on a standalone basis and ₹113,869.66 million on a consolidated basis.

Total comprehensive income

A notable feature of the results is the significant expansion in total comprehensive income after tax, which includes other comprehensive income after tax. On a standalone basis, this figure rose to ₹26,866.63 million in the quarter ended June 30, 2026, from ₹7,760.94 million in the year-ago quarter. On a consolidated basis, total comprehensive income after tax stood at ₹26,849.73 million, compared to ₹7,707.43 million in the corresponding quarter of the previous year. The results were approved by Chairman Amit B. Kalyani and dated August 13, 2026 from Pune.