KMS Medisurgi FY26 net profit falls 44% to ₹24.55 lakh

KMS Medisurgi Limited reported a 44.2% decline in net profit to ₹24.55 lakh for the financial year ended March 31, 2026, down from ₹43.98 lakh in the previous year. Revenue from operations decreased by 12.4% to ₹1,220.85 lakh compared to ₹1,393.86 lakh in FY25. The company's Board of Directors approved the audited standalone financial results at a meeting held on May 30, 2026.

The decline in profitability was driven by a rise in total expenses, which stood at ₹1,188.84 lakh for the year, alongside a significant drop in other income to ₹1.03 lakh from ₹2.87 lakh. Employee benefits expense increased to ₹130.45 lakh from ₹119.71 lakh, while finance costs rose to ₹10.64 lakh from ₹8.30 lakh. Earnings per share (EPS) for the year stood at ₹0.74, down from ₹1.33 in the previous year.

Qualified Opinion

Statutory auditors H H Dedhia & Associates issued a qualified opinion on the financial results. The report highlighted that the company provided for post-employment benefits on an accrual basis using a group gratuity report from LIC, which constitutes a departure from Accounting Standard (AS) 15. The auditors noted that the absence of an actuarial report prevents the quantification of the deviation.

Additionally, the auditors stated they were unable to comment on the movement of stock and the value of closing stock, recorded at ₹253.80 lakh, due to ongoing reconciliation of stock records with the books of accounts. The management is in the process of maintaining records for material items, and any discrepancies will be accounted for upon identification.

Financial Position

The company's total assets increased to ₹1,054.80 lakh as of March 31, 2026, from ₹1,034.21 lakh a year earlier. Current assets rose to ₹732.12 lakh, driven by an increase in cash and cash equivalents to ₹110.47 lakh from ₹46.73 lakh. Trade receivables, however, decreased to ₹322.22 lakh from ₹424.11 lakh.

On the liabilities side, shareholders' funds improved to ₹831.48 lakh from ₹808.58 lakh. Long-term borrowings reduced to ₹77.34 lakh from ₹91.28 lakh. Current liabilities increased to ₹145.98 lakh, with trade payables rising to ₹125.90 lakh.

Cash Flow Analysis

Net cash generated from operating activities more than doubled to ₹151.34 lakh in FY26 from ₹73.78 lakh in the previous year. Cash flow used in investing activities was ₹61.38 lakh, primarily due to capital expenditure. The company reported a net cash outflow from financing activities of ₹26.23 lakh, resulting from the repayment of borrowings and dividend distribution. Consequently, cash and cash equivalents increased to ₹110.47 lakh at the end of the year.

Financial Metrics (₹ in Lakh)	FY26	FY25
Revenue from operations	1,220.85	1,393.86
Total Income	1,221.88	1,396.73
Total Expenses	1,188.84	1,335.71
Profit for the period	24.55	43.98
Earnings Per Share (Basic)	0.74	1.33

1 Day	5 Days	1 Month	6 Months	1 Year	5 Years
0.0%	0.0%	0.0%	+4.98%	+4.65%	+290.59%

KMS Medisurgi Limited has announced that its board of directors will meet on Saturday, May 30, 2026, to discuss the company's financial performance for the fiscal year ending March 31, 2026. The meeting is scheduled to take place at 02:00 pm at the registered office located at 297/301, Ground Floor, May Building, Princess Street, Marine Lines (East), Mumbai 400 002.

Agenda for the Meeting

The primary agenda for the upcoming board meeting is to consider and approve the standalone audited financial results for the year ended March 31, 2026. The board will also discuss any other business items with the permission of the chairman.

Trading Window Closure

In accordance with the Company’s Code of Conduct for the prevention of Insider Trading, the trading window for dealing in the equity shares of the company has been closed since April 01, 2026. This restriction will remain in effect until 48 hours after the communication of the financial results to the stock exchanges.