Kamdhenu Ventures Limited reported a consolidated net profit of ₹0.2 crore for the financial year ended March 31, 2026, a sharp decline of 97% from ₹6.7 crore in the previous year. Revenue from operations fell 8% to ₹245.3 crore compared to ₹266.1 crore in FY25. The board approved the audited standalone and consolidated financial results at a meeting held on May 26, 2026. The company published extracts of these audited financial results in newspapers on May 28, 2026, pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

For the quarter ended March 31, 2026, the company reported a consolidated net loss of ₹2.7 crore, contrasting with a net profit of ₹1.9 crore in the quarter ended March 31, 2025. Revenue from operations for the quarter stood at ₹75.0 crore. Total expenses for the quarter increased to ₹76.7 crore from ₹78.0 crore in the preceding quarter, while EBITDA turned negative at ₹-1.5 crore compared to ₹4.8 crore in Q4 FY25.

Consolidated Financial Performance

The standalone entity recorded a net loss of ₹0.42 crore for FY26, narrowing from a net loss of ₹0.53 crore in the prior year. Total income for the standalone entity stood at ₹0.46 crore, while total expenses were reported at ₹0.88 crore. The consolidated figures include the financial performance of the company’s wholly-owned subsidiary, Kamdhenu Colour and Coatings Limited.

Capital Allocation and Cash Flows

During the year, the company allotted 1,46,45,000 equity shares following the conversion of warrants, receiving ₹7.47 crore. As of March 31, 2026, 1,50,00,000 convertible warrants remained outstanding, with 25% of the consideration amounting to ₹2.55 crore already received. The net cash flow from financing activities for the year was ₹11.7 crore, primarily driven by the issuance of share warrants and the conversion of warrants into equity shares.

The closing balance of cash and cash equivalents for the consolidated entity was ₹18.6 crore as of March 31, 2026, up from ₹5.0 crore in the previous year. The company reported an unutilized balance of ₹0.48 crore from the issue of equity shares as of March 31, 2026, lying in a designated bank account.

Auditor and Regulatory Disclosures

M/s DSP & Associates, Chartered Accountants, the statutory auditors, issued an audit report with an unmodified opinion on the standalone and consolidated financial results. The financial statements were prepared in compliance with the Indian Accounting Standards (Ind AS) under Section 133 of the Companies Act, 2013. The board also reviewed the impact of the new labour codes effective from November 21, 2025, and recognized the incremental financial impact in the statements for the year ended March 31, 2026.

Members of the promoter group of Kamdhenu Ventures have declared that they did not create any fresh encumbrance on the company's shares during the financial year ended March 31, 2026. The disclosures, submitted to the National Stock Exchange of India Limited and BSE Limited on April 01, 2026, confirm that no shares were pledged directly or indirectly other than those already disclosed.

The declarations were made by various individuals and entities within the promoter group, including Saurabh Agarwal, Sachin Agarwal, Sunil Kumar Agarwal, Satish Kumar Agarwal, Radha Agarwal, Shivani Agarwal, Sarita Agarwal, Somya Agarwal, Priyanka Agarwal, Shatul Agarwal, Ishita Agarwal, Shafali Agarwal, and Ayush Agarwal. Additionally, several HUFs and corporate entities such as Kamdhenu Global Alliance Limited, Kamdhenu Metallic Industries Limited, Radhey Bio. Tech Private Limited, Kamdhenu Jeevandhara Foundation Limited, Kamdhenu Limited, Kamdhenu Tradelinks Private Limited, and Krishna Global Enterprises Private Limited submitted similar confirmations.

These filings were made pursuant to Regulation 31(4) of the Securities and Exchange Board of India (Substantial Acquisition of Shares and Takeovers) Regulations, 2011. The regulation requires promoters to disclose any encumbrance on shares to ensure transparency for shareholders.

The following table summarizes the entities that submitted the disclosure:

All signatories confirmed that they, along with persons acting in concert, have not made any encumbrance on the shares of Kamdhenu Ventures other than those previously disclosed. The letters were addressed to the Manager-Listing at both exchanges and copied to the Chairman of the Audit Committee of the company.