Arunis Abode , now known as Kalind Limited, has resubmitted its complete financial results for the quarter and half-year ended September 30, 2025, following an initial filing lapse. The company reported significant growth in both revenue and profitability for the period.

Financial Highlights

For the quarter ended September 30, 2025, Kalind Limited reported the following standalone financial results:

For the half-year ended September 30, 2025:

Resubmission of Results

The company stated that the resubmission was necessary due to an inadvertent filing lapse during the initial submission process, where certain components of the financial results failed to upload. To ensure full regulatory compliance, Kalind Limited has now submitted a complete set of financial results, including:

1. Standalone Financial Results (Quarterly and Half-Yearly) with Cash Flow Statement
2. Consolidated Financial Results (Quarterly and Half-Yearly) with Cash Flow Statement
3. Limited Review Reports

Auditor's Observations

The independent auditors have issued qualified conclusions in their limited review report. They noted that the company, primarily engaged in providing heavy machinery including earth-moving equipment to customers, has not provided proper reconciliation or correlation between machinery taken on hire from third parties and machinery deployed for customer contracts. This lack of information has prevented the auditors from verifying the accuracy, completeness, and allocation of hire income, hire charges, and related expenses recognized during the period.

Balance Sheet Highlights

As of September 30, 2025, Kalind Limited reported:

Corporate Actions

During the period, Kalind Limited issued 4,80,00,000 shares with a face value of Rs. 10 and a premium of Rs. 60 per share, significantly boosting its equity base.

The company also invested in a subsidiary, Prasad Earth Movers Private Limited, during the quarter ended September 30, 2025, marking an expansion in its operational capabilities.

While Kalind Limited has shown remarkable growth in its financial performance, investors and stakeholders should consider the auditor's qualifications regarding the reconciliation of machinery hire transactions. The company's management may need to address these concerns to provide more transparent financial reporting in future periods.

Arunis Abode Limited recently engaged in a series of transactions involving its shares, following a significant rights issue. This corporate action has led to changes in shareholding patterns and capital structure, as disclosed in recent regulatory filings.

Rights Issue and Share Acquisition

Arunis Abode Limited conducted a rights issue to bolster its equity capital. The company's equity base expanded from Rs. 3 crores (30 lakh shares) to Rs. 51 crores (5.1 crore shares), with each share having a face value of Rs. 10.

In the wake of this rights issue, IndoThai Securities Limited, along with persons acting in concert (PACs) Rajendra Bandi and Sunita Bandi, were allotted shares:

Open Market Transactions

Following the rights issue, IndoThai Securities Limited engaged in open market purchases of Arunis Abode shares:

Additionally, the PACs also acquired shares:

Shareholding Changes

The transactions resulted in the following shareholding pattern:

Subsequent Divestment

LODR data reveals that IndoThai Securities Limited and its PACs have subsequently divested their entire stake in Arunis Abode Limited. As of the latest disclosure, their shareholding stands at 0%.

Corporate Developments

In related news, Arunis Abode Limited, now known as Kalind Limited, has announced several corporate actions in a board meeting held on November 6, 2025:

1. The company plans to shift its registered office within Surat, Gujarat.
2. Subject to necessary approvals, the company is considering the reclassification of Mr. Yagnik Tank from the Promoter category to the Public category.
3. The board is exploring the establishment of a wholly-owned subsidiary in the United Arab Emirates.
4. The company is contemplating raising funds up to Rs. 50 crores through a preferential issue of warrants or other securities.

These developments, along with the recent share transactions, indicate significant changes in Arunis Abode Limited's corporate structure and strategy.