News Stocks KS Smart Technologies Reports Strong Q3FY26 Performance with Consolidated Revenue of ₹18,616.83 LakhsKS Smart Technologies Reports Strong Q3FY26 Performance with Consolidated Revenue of ₹18,616.83 Lakhs
KS Smart Technologies Limited announced strong Q3FY26 consolidated financial results with revenue of ₹18,616.83 lakhs and net profit of ₹1,702.85 lakhs, driven by subsidiary operations and recent acquisitions. The company formally published these results in newspapers as required under SEBI regulations, while standalone operations reported losses during the business transformation period.
*this image is generated using AI for illustrative purposes only.
KS Smart Technologies Limited announced its unaudited financial results for the quarter and nine months ended December 31, 2025, showcasing robust consolidated performance despite standalone operational challenges. The Board of Directors approved the results at their meeting held on February 13, 2026.
Official Publication and Compliance
In compliance with Regulation 47 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, the company published its unaudited standalone and consolidated financial results in newspapers "Financial Express" and "ManaTelangana" on February 15, 2026. The company formally notified BSE Limited through a communication dated February 15, 2026.
Consolidated Financial Performance
The company delivered strong consolidated results driven by its subsidiary operations and recent acquisitions. The consolidated performance reflects the integration of KS Smart Solutions Private Limited and its subsidiaries acquired during the quarter.
| Metric: | Q3FY26 | Nine Months FY26 | FY25 (Audited) |
|---|---|---|---|
| Revenue from Operations: | ₹18,616.83 lakhs | ₹49,722.87 lakhs | ₹68,825.53 lakhs |
| Total Income: | ₹18,967.60 lakhs | ₹50,585.38 lakhs | ₹69,657.99 lakhs |
| Net Profit: | ₹1,702.85 lakhs | ₹1,775.10 lakhs | ₹2,014.45 lakhs |
| Basic EPS: | ₹1.54 | ₹2.57 | ₹4.13 |
Standalone Operations
The standalone entity reported operational losses as it transitions its business model and integrates new operations. The standalone performance shows the parent company's current operational status before subsidiary consolidation.
| Parameter: | Q3FY26 | Q3FY25 | Nine Months FY26 |
|---|---|---|---|
| Total Revenue: | ₹0.77 lakhs | ₹0.00 lakhs | ₹0.77 lakhs |
| Net Loss: | ₹(9.26) lakhs | ₹32.48 lakhs profit | ₹(14.48) lakhs |
| Basic EPS: | ₹(0.01) | ₹2.32 | ₹(0.04) |
Strategic Acquisitions and Corporate Restructuring
During the quarter, the company completed a significant reverse acquisition by acquiring 100% equity shares of KS Smart Solutions Private Limited for ₹4,874 lakhs. The transaction was executed through the issuance of 4,87,37,920 equity shares of ₹10 each to KSS promoters, resulting in KSS promoters gaining controlling interest in the company.
The acquisition brought three entities under the consolidated umbrella:
- KS Smart Solutions Private Limited
- Five 28 Anna Salai LLP
- Southern Electric Metering Private Limited
Share Capital and Warrant Issuances
The company strengthened its capital base through multiple equity issuances approved at the Extraordinary General Meeting. Key capital raising activities included preferential allotments and warrant issuances to support growth initiatives.
| Capital Activity: | Details |
|---|---|
| Preferential Shares to Non-Promoters: | 4,86,67,850 shares at ₹20 per share |
| Shares to KSS Promoters: | 1,66,67,690 shares at ₹10 per share |
| Share Warrants Outstanding: | 4,85,94,390 warrants |
| Warrant Conversion Period: | 18 months from allotment date |
Business Transformation and Future Outlook
The company amended its main business objectives to focus on end-to-end IT solutions, including hardware, software, training, and skilled manpower services. The expanded scope covers IT infrastructure, smart classroom solutions, emerging technologies like AR/VR, CCTV systems, and participation in government and institutional projects.
Subsequent to the reporting period, shareholders approved the company's name change to KS Smart Technologies Limited and the relocation of its registered office from Telangana to Tamil Nadu, reflecting its strategic business transformation.
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