Kartik Investments Trust Limited reported a net profit of ₹5.54 lakh for the quarter ended June 30, 2026, marking a return to profitability from a net loss of ₹1.06 lakh in the same quarter of the previous year. The company’s total income stood at ₹9.31 lakh, driven entirely by other income, while total expenditure remained flat at ₹1.90 lakh compared to the prior year period. This turnaround highlights improved cost management and stable income generation in its investment business.

The Board of Directors approved the unaudited financial results on July 30, 2026, in compliance with Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The financial statements were prepared in accordance with Indian Accounting Standard (IndAS) 34 and reviewed by the statutory auditors, M/s. N Raghavan & Associates, Chartered Accountants. The audit firm issued a limited review report, stating that nothing came to their attention to suggest material misstatement in the financial results.

Financial Performance

The company’s revenue from operations remained nil for the quarter, consistent with its investment-focused business model. Other income increased significantly to ₹9.31 lakh from ₹0.90 lakh in the corresponding quarter of FY25. Total expenditure was contained at ₹1.90 lakh, slightly lower than the ₹2.47 lakh recorded in the preceding quarter ended March 31, 2026.

Earnings per share (basic and diluted) rose to ₹2.27 from a negative ₹0.43 in the prior year quarter. For the full year ended March 31, 2026, the company reported a net profit of ₹509.93 lakh on total income of ₹606.37 lakh.

Board Decisions

In addition to approving the financial results, the Board recommended the re-appointment of Ms. Aparna S (DIN: 08550980) as an Independent Director for a second term of five years, effective from August 27, 2026, to August 26, 2031. Ms. S is a qualified Chartered Accountant, Company Secretary, and Cost Accountant with over 24 years of experience in finance, accounting, and taxation. Her appointment is subject to shareholder approval at the upcoming Annual General Meeting.

What the Numbers Show

The shift from a net loss to a net profit in Q1FY26 was primarily driven by a surge in other income, which grew more than tenfold compared to the previous year. With operating expenses remaining stable, this increase directly translated into higher profitability. The company’s reliance on non-operating income underscores the nature of its investment business, where returns are contingent on portfolio performance rather than traditional revenue streams.

Kartik Investments Trust Limited has officially notified BSE Limited regarding a change in the name of its statutory auditor firm. The company, based in Chennai with its registered office at Parry House, Moore Street, has maintained transparency by promptly communicating this administrative change to the stock exchange.

Auditor Firm Name Change Details

The statutory auditors of the company, M/s. R. Sundararajan & Associates, Chartered Accountants, formally communicated the name change through a letter dated April 29, 2026. The firm has adopted the new name M/s. N. Raghavan & Associates, effective from the same date.

Scope and Impact of Change

The statutory auditors have provided clear confirmation that this modification is limited to the firm's nomenclature only. Importantly, the change does not result in any alteration to the constitution of the audit firm or affect the existing audit engagement with Kartik Investments Trust Limited. This ensures continuity in the auditing relationship and maintains the established professional framework between the company and its auditors.

Regulatory Compliance

The notification was formally submitted to BSE Limited on April 30, 2026, demonstrating the company's commitment to regulatory compliance and transparent communication with stakeholders. Company Secretary Lakshmi R signed the official communication, which was digitally authenticated and submitted to the exchange for record purposes.

This administrative change reflects standard business practices where professional service firms may undergo name modifications while maintaining their operational structure and client relationships. The prompt notification ensures that all regulatory requirements are met and stakeholders remain informed of any changes affecting the company's statutory compliance framework.