B.L. Kashyap and Sons Limited Approves Audited Financial Results for Quarter and Year Ended March 31, 2026
B.L. Kashyap and Sons Limited announced on May 28, 2026, that its Board of Directors approved the audited standalone and consolidated financial results for the quarter and financial year ending March 31, 2026. The company confirmed that the auditors issued an Audit Report with an unmodified opinion on these results.The Board Meeting, which took place on May 28, 2026, reviewed the comprehensive financial results for both the standalone entity and the consolidated group.
Financial Performance Overview
The audited financial statements provide detailed figures for both the quarter and the full year ended March 31, 2026.The standalone results showed a Total Income of 76,503.84 and a Total Expenses of 71,339.73, resulting in a profit before tax of 455,081. The consolidated figures reported a Total Income of 1,18,060.51 against Total Expenses of 133,658.30, leading to a Profit Before Tax of 5,022.77.
Statement of Standalone Audited Financial Results
The standalone results for the quarter and year ended March 31, 2026, are detailed below.| PARTICULARS | Quarter ended | Quarter ended | Quarter ended | Year ended | Year ended |
|---|---|---|---|---|---|
| Total Income | 37,506.54 | 36,319.98 | 25,370.81 | 7,36,25.31 | 76,503.84 |
| Revenue from operations | 30,251.10 | 25,061.80 | 13,479.12 | 71,422.56 | 71,422.56 |
| Other Income | 68.88 | 279.01 | 1,734.03 | 235,417 | 235,417 |
| Total Expenses | 34,864.36 | 28,862.90 | 20,087.71 | 1,30,320.32 | 71,339.37 |
| Cost of materials consumed | 14,675.24 | 5,50,28.5 | 16,076.04 | 56,746 | 53,956.76 |
| Construction Expenses | 16,121.53 | 74,430.01 | 10,346.69 | 54,588.24 | 42,310.52 |
| Employees' benefits expenses | 2,99,87.1 | 2,816.36 | 2,33,23.2 | 11,057.16 | 5,76,19.5 |
| Finance cost | 1,168.48 | 951.96 | 1,303.90 | 4,22,374 | 4,75,08.2 |
| Administrative & other expenses | 527.42 | 713.74 | 52,903 | 2,085.46 | 1,463.85 |
| Total Profit/(Loss) before Tax | 2,602.18 | 1,457.08 | (516.50) | 6,204.99 | - |
| Profit/(Loss) before Tax (III+IV+V) | (A,139.41) | 1,457.08 | 5267 | 2473.40 | 4,55,08.1 |
Statement of Consolidated Audited Financial Results
The consolidated results for the quarter and year ended March 31, 2026, are presented as follows.| PARTICULARS | Quarter ended | Quarter ended | Quarter ended | Year | Year |
|---|---|---|---|---|---|
| Total Income | 37,964.09 | 32,485.92 | 29,819.63 | 140,070.63 | 11,80,60.51 |
| Revenue from operations | 36,371.27 | 32,367.32 | 29,418.48 | 1,37,913.66 | 1,15,363.82 |
| Other Income | 1,592.82 | 859 | 401.15 | 2,156.96 | 2,607.19 |
| Total Expenses | 35,265.20 | 30,903.33 | 30,336.33 | 133,658.30 | 1,14,902.48 |
| Cost of materials consumed | 13,490.58 | 11,219.87 | 15,340.20 | 57,790.54 | 54,749.23 |
| Construction Expenses | 16,151.63 | 14,456.36 | 10,371.84 | 54,689.81 | 42,400.07 |
| Employees' benefits expenses | 3,05,38.6 | 2,866.88 | 2,367.56 | 11,263.82 | 10,004.99 |
| Administrative & other expenses | 689.70 | 937.59 | 591.93 | 2,635.29 | 1,680.06 |
| Total Profit/(Loss) before Tax (VI+IV+V) | (1,082.70) | 1,582.58 | 658.38 | 2,73,073 | 5,022.77 |
Financial Position as at March 31, 2026
The financial statements provided detailed balances for both standalone and consolidated entities.Standalone Balance Sheet (In Lakhs)
| ASSETS | As at 31st March, 2026 | As at 31st March, 2025 |
|---|---|---|
| Non-Current Assets | ||
| Property, plant and equipment | 15,540.52 | 11,503.13 |
| Capital work in progress | 9.07 | 21.00 |
| Right of Use Assets | 33.10 | 52.14 |
| Other intangible assets | 99.28 | 114.08 |
| Investment | 1,186.87 | 1,185.00 |
| Trade receivables | 9,758.08 | 6,612.26 |
| Loans | 38,315.03 | 38,315.19 |
| Other financial assets | 609.04 | 917.08 |
| Deferred tax assets, net | 935.89 | 467.52 |
| Other non-current assets | 29.58 | 15.49 |
| Total Non-Current assets | 66,516.46 | 59,202.89 |
| Current Assets | ||
| Inventories | 11,891.49 | 10,198.37 |
| Trade receivables | 42,887.76 | 43,226.66 |
| Cash and Cash Equivalents | 2,250.73 | 2,021.31 |
| Bank balances other than cash and cash equivalents | 1,849.63 | 1,299.75 |
| Other financial assets | 164.60 | 191.04 |
| Current tax assets (net) | 1,788.76 | 1,891.06 |
| Other current assets | 54,191.60 | 46,913.55 |
| Total Current assets | 1,15,024.57 | 1,05,741.75 |
| TOTAL ASSETS | 1,81,541.02 | 1,64,944.64 |
| EQUITY AND LIABILITIES | ||
| Equity Share Capital | 2,254.40 | 2,254.40 |
| Other Equity | 71,265.77 | 69,257.29 |
| Total Equity | 73,520.17 | 71,511.69 |
| Non-Current Liabilities | ||
| Financial Liabilities: Borrowings | 2,708.33 | 2,728.33 |
| Other non-current liabilities | 13,079.65 | 12,533.26 |
| Total Non-Current liabilities | 13,079.65 | 12,533.26 |
| Current Liabilities | ||
| Financial Liabilities (Trade Payables) | 23,574.98 | 20,644.44 |
| Provision | 3,800.31 | 1,754.21 |
| Other current liabilities | 32,388.64 | 23,776.63 |
| Total Current liabilities | 59,761.43 | 46,175.28 |
| TOTAL EQUITY AND LIABILITIES | 1,81,541.02 | 1,64,944.64 |
Consolidated Balance Sheet (In Lakhs)
| ASSETS | As at 31st March, 2026 | As at 31st March, 2025 |
|---|---|---|
| Non-Current assets | ||
| Property, plant and equipment | 16,100.64 | 12,103.43 |
| Capital work in progress | 9.07 | 21.00 |
| Right of Use Assets | 33.10 | 52.14 |
| Investment property | 7,109.47 | 6,979.74 |
| Other intangible assets Assets | 99.86 | 114.82 |
| Investment | 20.37 | 16.63 |
| Trade receivables | 6,843.95 | 3,698.13 |
| Loans | 2,173.54 | 2,455.18 |
| Other financial assets | 1,095.26 | 1,430.99 |
| Deferred tax assets, net | 6,513.08 | 8,060.64 |
| Other non-current assets | 36.58 | 22.49 |
| Total Non-Current assets | 40,034.94 | 34,955.19 |
| Current Assets | ||
| Inventories | 20,343.90 | 19,371.53 |
| Trade receivables | 43,433.56 | 43,736.57 |
| Cash and Cash Equivalents | 2,470.44 | 2,188.17 |
| Bank balances other than cash and cash equivalents | 1,868.61 | 1,317.51 |
| Other financial assets | 166.17 | 194.04 |
| Current tax assets (net) | 1,856.31 | 1,923.58 |
| Other current assets | 55,990.31 | 47,880.14 |
| Total Current assets | 1,26,129.31 | 1,16,611.54 |
| TOTAL ASSETS | 1,66,164.25 | 1,51,566.73 |
| Equity Share Capital | 2,254.40 | 2,254.40 |
| Other Equity | 50,421.66 | 50,106.36 |
| Total Equity | 52,676.06 | 52,360.76 |
| Non-Current Liabilities | ||
| Borrowings | 4,233.91 | 3,979.99 |
| Lease Liabilities | 14.27 | 33.65 |
| Other financial liabilities | 2,022.41 | 1,976.37 |
| Provision | 1,403.02 | 1,252.48 |
| Other non-current liabilities | 8,992.70 | 8,552.99 |
| Total Non-Current liabilities | 16,666.30 | 15,795.49 |
| Current Liabilities | ||
| Trade Payables (Micro/Small Enterprises) | 2,036.73 | 1,512.42 |
| Trade Payables (Other) | 24,087.27 | 21,584.29 |
| Other financial liabilities | 8,086.79 | 7,081.66 |
| Provision | 3,805.73 | 1,764.54 |
| Other current liabilities | 33,141.99 | 23,833.20 |
| Total Current liabilities | 61,158.78 | 43,776.81 |
| TOTAL EQUITY AND LIABILITIES | 1,66,164.25 | 1,51,566.73 |
Cash Flow Statements
Standalone Cash Flow Statement (In Lakhs)
| PARTICULARS | Year ended 31 March 2026 | Year ended 31 March 2025 |
|---|---|---|
| A. Cash Flow From Operating Activities | ||
| Net Profit before tax | 2,624.92 | 4,923.36 |
| Adjustment for Depreciation | 1,398.26 | 1,129.88 |
| Adjustment for Interest Expenses | 4,223.74 | 4,666.48 |
| Adjustment for Bad Debts | 1,715.59 | - |
| Adjustment for Loss/(Profit) on Fixed Assets / Investments sold | (289.56) | (1,256.59) |
| Adjustment for Interest Received | (251.56) | (263.52) |
| Adjustment for Fair value loss /(gain) on investments | (2.00) | (0.50) |
| Adjustment for Provision for expected credit loss | 145.31 | 150.24 |
| Operating Profit Before Working | 5,224.34 | 6,176.84 |
| Capital Changes | 7,849.26 | 11,200.20 |
| Decrease/(Increase) in Trade And Other Receivables | (2,952.23) | (2,643.80) |
| Decrease/(Increase) in Inventories | (1,693.11) | 362.91 |
| Decrease/(Increase) in Other Assets | (7,175.74) | (5,405.19) |
| Decrease/(Increase) in Other non-current assets | (14.09) | 10.42 |
| Increase/(Decrease) in Short Term Provisions | 2,046.10 | 1,561.15 |
| Increase/(Decrease) in Non- Current Provisions | 146.06 | 117.04 |
| Increase/(Decrease) in Other Financial assets | 334.48 | (350.45) |
| Increase/(Decrease) in other liability | 8,612.01 | 6,471.54 |
| Increase/(Decrease) in other Non-current liability | 439.71 | 1,294.36 |
| Increase/(Decrease) in other current Financial liability | 966.13 | - |
| Decrease/(Increase) in Trade And Other Payables | - | (693.47) |
| Cash Generated From Operations | 12,025.66 | 10,028.83 |
| Less: Income Tax paid | 1,084.82 | 1,280.50 |
| Net Cash From Operating Activities | 10,940.83 | 8,748.33 |
| Cash Flow From Investing Activities | ||
| Proceeds from Sale of Fixed Assets | 570.53 | 1,627.01 |
| Investment/ redemption of fixed deposit (net) | (549.89) | 21,031 |
| Interest Received | 251.56 | 263.52 |
| Purchase of Fixed Assets/ CWIP | (5,670.85) | (4,376.30) |
| Net Cash (Used In)/From Investing Activities | (5,398.51) | (2,275.46) |
| Cash Flow From Financing Activities | ||
| Proceeds from Borrowings | (1,389.39) | (1,378.32) |
| Payment of lease liabilities | (23.25) | (21.30) |
| Interest and Finance Charges Paid | (4,219.69) | (4,660.92) |
| Net Cash (Used In)/From Financing Activities | (5,632.33) | (6,060.53) |
| Net Increase In Cash And Equivalents | (190.01) | 4,123.4 |
***
Note: For detailed quarterly comparison of balances and comprehensive statements, readers should refer to the original source documents.
BLKASHYAP Stock Price Movement
On Wednesday, B. L. Kashyap and Sons Limited shares slipped by 5.61% to close at ₹54.38. Trading on considerable volume, the stock saw 746,421 shares transacted throughout the session.Disclaimer: Due care and diligence have been taken in compiling and presenting news and market-related content. However, errors or omissions may arise despite such efforts.
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