KROWNIQ530689Quarterly results

Q2 results approved, clean limited review, and a new Company Secretary appointed

Board approved the appointment of Mr. Mahesh Sharma (ACS: A82218) as Company Secretary, Compliance Officer and Key Managerial Personnel, with immediate effect.

By ScoutQuest · Wed 4 Nov 2026, 7:58 PM IST · 3 min read

Consolidated · ₹ lakh · EPS in ₹
Line item	Latest	Year ago	YoY	Prev qtr	QoQ
Revenue from operations	7,879.96	8,957.79	−12%	12,668.32	−37.8%
Total income	8,073.28	9,040.19	−10.7%	12,794.96	−36.9%
Profit before tax	83.11	300.42	−72.3%	527.88	−84.3%
Profit after tax	64.32	299.90	−78.6%	389.03	−83.5%
Total comprehensive income	58.77	308.76	−81%	394.37	−85.1%
Basic EPS	0.36	1.55	−76.8%	2.01	−82.1%

Profit after tax year ago: 299.90 (−78.6%)
Period: Quarter Ended 30-Sep-26 (Unaudited)

Also decided at the meeting

Appointed Mr. Mahesh Sharma (ACS: A82218) as Company Secretary and Compliance Officer, Key Managerial Personnel, with immediate effect.

Auditor's review

Conclusion: Unmodified

Other matter: 4 subsidiaries not reviewed by JASS & Co; reviewed by other auditors, total assets Rs. 1,425.84 Lakhs; quarter revenues Rs. 1,393.66 Lakhs. Conclusion not modified.

What the board approved

Unaudited financial results for the quarter and half year ended 30 September 2026, standalone and consolidated, together with the limited review reports on both.
Mr. Mahesh Sharma (ACS: A82218) appointed as Company Secretary and Compliance Officer and Key Managerial Personnel, with immediate effect. He is a qualified Company Secretary and a member of the Institute of Company Secretaries of India, with professional experience of more than 5 years in corporate secretarial and legal services, corporate governance, statutory and regulatory compliance, ROC updates and corporate legal matters.

What the auditors said

For both the standalone and the consolidated results, the limited review conclusion is unmodified: nothing came to the auditors' attention that causes them to believe the statements contain a material misstatement or fail to disclose what is required. A limited review gives moderate assurance and is narrower in scope than a full audit. On the consolidated results, the auditors state that four subsidiaries were not reviewed by them; those unaudited interim results reflect total assets of Rs. 1,425.84 Lakhs as at September 30, 2026, Total Revenues of Rs. 1,393.66 Lakhs and Rs. 4,122.89 Lakhs, Total Net Loss after Tax of Rs. (20.55) Lakhs and Rs. (3.76) Lakhs and net cash flows of Rs. (249.10) Lakhs. Their conclusion is not modified on this account.

The numbers, as printed (Amount in Lakhs)

Standalone

Revenue from operations: Rs. 5,699.73 for the quarter, against Rs. 6,277.28 in the same quarter a year earlier; Rs. 15,638.82 for the half year.
Total income: Rs. 5,907.12 for the quarter.
Profit for the period: Rs. 126.98 for the quarter, against Rs. 235.49 a year earlier; Rs. 509.53 for the half year.
Basic/Diluted EPS: Rs. 0.66 for the quarter (not annualised).

Consolidated

Revenue from operations: Rs. 7,879.96 for the quarter, against Rs. 8,957.79 a year earlier; Rs. 20,548.28 for the half year.
Total income from operations: Rs. 8,073.28 for the quarter.
Profit for the period: Rs. 64.32 for the quarter, against Rs. 299.90 a year earlier; Rs. 453.36 for the half year.
Net profit attributable to owners of the Company: Rs. 69.25 for the quarter.
Basic/Diluted EPS: Rs. 0.36 for the quarter (not annualised).

Balance sheet snapshot (standalone, as at 30 September 2026)

Total assets: Rs. 10,790.50, against Rs. 13,986.42 as at 31 March 2026.
Current borrowings: Rs. 5,049.27, against Rs. 7,515.84 as at 31 March 2026.
Cash and cash equivalents: Rs. 1,311.50, against Rs. 22.17 as at 31 March 2026.
Net cash flow from operating activities for the half year: Rs. 3,364.59.

What a retail reader can take away

This is a quarterly board outcome combining the results release with a senior compliance hire; the new appointee takes charge immediately.
Profit for the period in the September 2026 quarter is lower than in the same quarter a year earlier in both the standalone and consolidated statements, and revenue from operations is also lower year on year in both.
The auditors' conclusion on both statements is unmodified, and the consolidated review carries a specific note on four subsidiaries whose figures come from other auditors.
The board meeting ran from 05:00 P.M. to 07:45 P.M.

1,425.84 LakhsTotal assets of four subsidiaries not reviewed by the auditors

Profit before tax, quarter527.88 (Amount in Lakhs)

Profit after tax, quarter389.03 (Amount in Lakhs)

Profit after tax, year-ago quarter299.90 (Amount in Lakhs)

Profit for the period, standalone126.98 lakhs

Profit before tax, latest quarter83.11 (Amount in Lakhs)

Total assets of four subsidiaries not reviewed by the auditors 1,425.84 Lakhs: Profit before tax, quarter 527.88 (Amount in Lakhs), Profit after tax, quarter 389.03 (Amount in Lakhs), Profit after tax, year-ago quarter 299.90 (Amount in Lakhs), Profit for the period, standalone 126.98 lakhs, Profit before tax, latest quarter 83.11 (Amount in Lakhs).

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