Kiran Vyapar Limited reported a consolidated net profit after tax of ₹1,944.87 lakh for the quarter ended June 30, 2026, compared to ₹1,917.64 lakh in the corresponding period of FY25. The company’s consolidated revenue from operations increased by 21% to ₹3,306.07 lakh, up from ₹2,725.72 lakh in Q1FY25. This growth was primarily driven by a rise in interest income to ₹1,816.27 lakh and net gains on fair value changes totaling ₹1,292.57 lakh.

The Board of Directors approved the unaudited standalone and consolidated financial results at its meeting held on August 8, 2026. The results were reviewed in accordance with Regulation 30 and Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. V. Singhi & Associates, the statutory auditors, issued a limited review report on both the standalone and consolidated financial statements, confirming compliance with Ind AS 34 and other generally accepted accounting principles.

On a standalone basis, Kiran Vyapar reported a net profit after tax of ₹814.54 lakh, down from ₹862.80 lakh in Q1FY25. Standalone revenue from operations rose significantly to ₹2,555.02 lakh from ₹1,799.70 lakh in the previous year’s quarter. Interest income contributed ₹1,131.75 lakh, while net gains on fair value changes added ₹1,265.83 lakh to the top line. Total expenses stood at ₹1,533.57 lakh, an increase from ₹999.09 lakh in Q1FY25, largely due to higher finance costs of ₹1,069.48 lakh.

The consolidated segment results highlight the dominance of the Financing and Investment business. This segment generated ₹3,306.00 lakh in revenue and a pre-tax result of ₹1,376.27 lakh. In contrast, the Trading segment recorded negligible revenue of ₹0.07 lakh, a sharp decline from ₹342.56 lakh in Q1FY25. The share of profit from associates, including Maharaja Shree Umaid Mills Limited and LNB Renewable Energy Limited, contributed ₹946.15 lakh to the consolidated bottom line, compared to ₹794.07 lakh in the prior year.

What the Numbers Show

The divergence between standalone and consolidated profitability underscores the group's reliance on its associates for earnings stability. While standalone operations saw a slight dip in net profit despite higher revenue, the consolidated bottom line remained resilient due to strong contributions from associates. Additionally, the trading segment has effectively ceased operations, with revenue dropping to near zero, signaling a strategic pivot away from physical trade towards financing and investment activities. The significant other comprehensive income of ₹11,302.35 lakh, driven by fair valuation adjustments, further boosted total comprehensive income to ₹13,247.22 lakh.

Kiran Vyapar Limited reported a standalone profit after tax of ₹1,123.20 lakh for the financial year ended March 31, 2026, a decline from ₹3,551.95 lakh in the previous year. The board of directors recommended a dividend of Re. 1 per equity share, or 10%, subject to the approval of shareholders in the ensuing Annual General Meeting. The company’s total revenue from operations for the year stood at ₹6,302.53 lakh, while total expenses were ₹5,046.12 lakh.

The standalone financial results were audited by V. Singhi & Associates, Chartered Accountants, who issued an unmodified opinion. The audit confirmed that the financial results give a true and fair view in conformity with the Indian Accounting Standards prescribed under the Companies Act, 2013. The board meeting to consider these results was held on May 26, 2026.

On a consolidated basis, the company reported a profit after tax of ₹54.68 lakh for FY26, a significant decrease from ₹6,615.12 lakh in the previous year. Total consolidated revenue from operations was ₹10,668.75 lakh. The consolidated results also received an unmodified opinion from the auditors. The financial statements incorporate the effects of a scheme of amalgamation sanctioned by the National Company Law Tribunal, Kolkata Bench, effective April 1, 2024, involving the merger of Placid Limited and Sukhday Greenview Private Limited with Maharaja Shree Umaid Mills Limited.

The company’s earnings per share (EPS) on a standalone basis for the year was ₹4.12, down from ₹13.02 in the prior year. The paid-up equity share capital remained unchanged at ₹2,728.42 lakh. Reserves other than revaluation reserve increased to ₹1,20,452.73 lakh from ₹1,14,527.90 lakh in the previous year.

Standalone Financial Results (₹ in lakhs)

Consolidated Financial Results (₹ in lakhs)