Board approves unaudited results for quarter ended June 30, 2026 and revised materiality policy

Board meeting held on Tuesday, October 6, 2026.

Tue 6 Oct 2026

Revenue from operations

Rs. 13,707.74 lakh

Profit for the period

Rs. 2,734.01 lakh

Earnings per share

Rs. 3.67

What the board approved

The board of Kanohar Electricals Limited met on Tuesday, October 6, 2026 and approved two items: the Unaudited Financial Results for the quarter ended June 30, 2026 along with the Limited Review Report of the statutory auditors, and a revised Policy for Determination of Materiality of Events or Information.

The quarter's numbers

• Revenue from operations: Rs. 13,707.74 lakh, against Rs. 6,736.50 lakh for the quarter ended June 30, 2025.
• Profit before tax: Rs. 3,683.63 lakh.
• Profit for the period: Rs. 2,734.01 lakh, against Rs. 1,139.06 lakh for the quarter ended June 30, 2025.
• Earnings per share (basic and diluted): Rs. 3.67, against Rs. 1.53 for the quarter ended June 30, 2025.

Why this quarter is a reference point

June 30, 2026 is the first quarter for which the company has reported results after its equity shares were listed on the Main Board of BSE Limited and NSE Limited with effect from September 16, 2026. Investors tracking the company can use these figures as the starting point against which later quarters can be compared.

Unaudited, and what a limited review means

The results are unaudited. The statutory auditors, S S Kothari Mehta & Company, Chartered Accountants, carried out a limited review, which is narrower in scope than a full audit and does not give assurance that all significant matters an audit would identify would come to light; the auditors state that they do not express an audit opinion. Their report is unmodified, meaning that based on the review nothing came to their attention that caused them to believe the statement contains a material misstatement.

The materiality policy

The board approved and adopted a revised and amended Policy for Determination of Materiality of Events or Information. The revised policy supersedes the policy adopted by the board on January 10, 2026 and comes into effect from October 6, 2026. It is hosted on the company's website, www.kanohar.com.

Other points from the notes

• The company operates in a single reportable segment, power system.
• The equity shares were listed on BSE and NSE following an initial public offer aggregating to Rs. 1,05,574.02 lakh, made up of an offer for sale and a fresh issue.
• The equity shares were sub-divided from a face value of Rs. 10 each to Rs. 2 each, and a bonus issue of equity shares was made; earnings per share for earlier periods have been adjusted to make the figures comparable.
• The results include the joint operation Kanohar-BCPL JV, accounted on a proportionate basis.

How a retail investor can use this

The update sets out what the board approved and the headline revenue, profit and per-share numbers for the quarter, together with the auditors' review position. That combination lets an investor see both the reported performance for the quarter and the level of assurance behind those numbers.

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