KDDL Limited delivered impressive financial results for the third quarter of FY26, demonstrating strong operational performance across both standalone and consolidated operations. The precision components manufacturer reported significant growth in profitability and revenue, reflecting robust demand in its core business segments.

Standalone Financial Performance

The company's standalone operations showed remarkable improvement with net profit surging 88.9% year-on-year to ₹3,045 lakhs in Q3 FY26 compared to ₹1,613 lakhs in the corresponding quarter of the previous year. Revenue from operations grew 19.0% YoY to ₹11,557 lakhs, supported by strong performance in the precision and watch components segment.

For the nine-month period ended December 31, 2025, standalone revenue reached ₹34,833 lakhs compared to ₹27,068 lakhs in the previous year, representing a growth of 28.7%. Net profit for the nine-month period increased 38.6% to ₹5,679 lakhs from ₹4,098 lakhs in the corresponding period of FY25.

Consolidated Results Show Strong Performance

On a consolidated basis, KDDL reported net profit of ₹3,829 lakhs for Q3 FY26 with total revenue reaching ₹59,672 lakhs. The consolidated results include performance from subsidiaries including Ethos Limited, Mahen Distribution Limited, and other group companies across the precision components and luxury retail segments.

For the nine-month consolidated period, revenue grew to ₹157,844 lakhs from ₹122,830 lakhs in the previous year, while net profit reached ₹10,066 lakhs compared to ₹11,072 lakhs in the corresponding period of FY25.

Segment-wise Performance Analysis

The precision and watch components segment remained the primary revenue driver for standalone operations, contributing ₹11,040 lakhs in Q3 FY26 compared to ₹9,227 lakhs in the previous year. On a consolidated basis, this segment generated ₹11,791 lakhs in revenue.

The watches, accessories and luxury items segment, primarily through subsidiary operations, contributed ₹47,359 lakhs to consolidated revenue in Q3 FY26, demonstrating the strength of the group's retail operations.

Strategic Investments and Corporate Actions

During Q3 FY26, KDDL made strategic investments to strengthen its portfolio:

• Invested ₹240 lakhs in Artisan Watch Products Private Limited for 24,00,000 equity shares
• Received dividend income of ₹1,802 lakhs from Mahen Distribution Limited
• Maintained 80% shareholding in Artisan Watch Products Private Limited post-acquisition

The company also assessed the impact of new Labour Codes notified by the Government of India, recognizing ₹245 lakhs as exceptional items in consolidated results related to incremental gratuity provisions.

Financial Position and Outlook

KDDL's strong financial performance reflects effective operational management and strategic positioning in the precision components and luxury retail markets. The company's diversified portfolio through subsidiaries provides multiple revenue streams and growth opportunities. With robust cash flows and strategic investments, KDDL appears well-positioned for continued growth in the precision manufacturing and luxury retail segments.

KDDL Limited has announced a significant corporate development involving its subsidiary company operations. The company has officially informed stock exchanges about the name change of one of its subsidiary entities, marking an important milestone in its corporate structure.

Subsidiary Name Change Details

The company communicated the change through an official intimation dated January 15, 2026, addressed to both major Indian stock exchanges. The transformation involves a complete rebranding of the subsidiary's corporate identity.

Regulatory Compliance

The announcement was made in strict adherence to regulatory requirements under SEBI listing obligations. KDDL Limited fulfilled its disclosure responsibilities by notifying both the National Stock Exchange of India Limited and BSE Limited about this corporate change.

The communication was made pursuant to Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. This regulation mandates listed companies to inform stock exchanges about material events and corporate developments that could impact stakeholder interests.

Corporate Communication

The official intimation was signed by Brahm Prakash Kumar, Company Secretary of KDDL Limited, and bears the reference number KDDL/CS/2025-26/65. The document was digitally signed on January 15, 2026, ensuring authenticity and compliance with modern corporate governance practices.

KDDL Limited, headquartered in Chandigarh, operates from Kamla Centre and maintains its primary business operations across various sectors. The subsidiary name change from Kamla Tesio Dials Limited to Kamla Business Services Limited suggests a strategic shift toward broader business services operations, moving away from the previous focus indicated by the "Dials" terminology.