KSE Limited announced its unaudited standalone financial results for the quarter ended December 31, 2025, along with the declaration of an interim dividend for shareholders. The board meeting held on February 14, 2026, approved the quarterly results and dividend distribution.

Financial Performance Overview

The company reported mixed financial performance for the third quarter of FY2025-26 compared to the previous quarter:

The company's total expenses increased to Rs.41530.88 lakhs in Q3FY26 from Rs.39814.91 lakhs in the previous quarter, primarily due to higher cost of materials consumed and employee benefit expenses.

Nine-Month Performance Analysis

For the nine months ended December 31, 2025, KSE Limited demonstrated strong year-over-year growth:

Segment-wise Performance

The company operates through three primary business segments:

Animal Feed Division: Generated revenue of Rs.37876.22 lakhs in Q3FY26 with segment results of Rs.571.18 lakhs. This division remains the largest revenue contributor.

Oil Cake Processing Division: Reported revenue of Rs.12516.99 lakhs with strong segment results of Rs.1708.71 lakhs, showing robust profitability.

Dairy Division: Recorded revenue of Rs.1500.93 lakhs but reported a segment loss of Rs.100.53 lakhs during the quarter.

Dividend Declaration

The board declared the first interim dividend of Rs.5 per equity share having face value of Re.1 each for the financial year 2025-26. Key dividend details include:

Share Split Impact

The company completed a share subdivision approved at the Annual General Meeting held on September 20, 2025. Each equity share of face value Rs.10 was subdivided into 10 equity shares of face value Re.1 each, effective October 29, 2025. The paid-up equity share capital now comprises 3,20,00,000 equity shares.

Other Developments

KSE Limited made an ad hoc provision of Rs.5 crore towards estimated liability related to the implementation of New Labour Codes. The company stated that the actual impact will be evaluated once the government notifies the related rules and a detailed actuarial assessment is completed.

KSE Limited has reported to BSE Limited regarding the unauthorized leakage of confidential internal communications on social media platforms. The company made this disclosure under Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, on February 04, 2026.

Details of Leaked Communications

The leaked documents comprise two critical internal communications issued under the Board of Directors' authority:

Governance Concerns Highlighted

The show cause notice dated 27.01.2026 specifically addresses expenditure incurred towards infrastructure development at the Tuticorin godown. This notice seeks clarification regarding potential non-compliance with internal approval procedures, indicating possible governance oversight issues within the organization.

The letter to the Managing Director concerns the assumption of office as Chairman of Irinjalakuda Municipality, suggesting potential conflict of interest or disclosure matters that required Board attention.

Company's Response and Action Plan

KSE Limited emphasized that these communications were part of its internal governance and review processes conducted by the Board of Directors. The company explicitly stated that these documents were never intended for public circulation or disclosure.

The organization has initiated an examination of the matter and committed to taking appropriate action in accordance with:

• Applicable laws and regulations
• Internal company policies
• Company's Code of Conduct
• Code of Practices and Procedures for Fair Disclosure of Unpublished Price Sensitive Information (UPSI)

Regulatory Compliance

The disclosure was made by Company Secretary Srividya Damodaran to BSE Limited's Corporate Relationship Department on February 04, 2026. The company stated this intimation was made in the interest of transparency and to keep the Exchange properly informed about the situation.

This incident highlights the challenges companies face in maintaining confidentiality of internal governance communications in the digital age, where unauthorized circulation on social media platforms can compromise corporate privacy and potentially impact stakeholder confidence.