KCL Infra Projects Ltd Announces Financial Results for the Quarter and Year Ended March 31, 2026
KCL Infra Projects Ltd has announced its audited financial results for the quarter and year ended March 31, 2026. The company confirmed that its Statutory Auditors, SCAN & Co., issued an Unmodified Opinion on the audited standalone financial results for the period.The company provided several details regarding the audit and the financial statements, including analyses of significant operational changes and compliance matters.
Key Audit Findings and Matters
In their audit report, the statutory auditors highlighted several key audit matters, indicating areas of most significance during the audit process.One key matter concerned the modification of a lease arrangement and the accounting treatment of security deposits. The auditors noted that the company initially entered a rent agreement with C3 Multi Speciality Hospital Limited on December 1, 2021, for a monthly rent of 7.50 lakhs, along with a refundable security deposit of 45 lakhs. This was followed by the termination of the earlier agreement and the execution of a new rent agreement effective from January 1, 2026, to November 30, 2036. Under the revised arrangement, the monthly rent was reduced to 1.00 lakh, and the security deposit received increased to 11.00 crore. The significant modification of these contractual terms required the auditors to assess management judgment regarding the accounting treatment and disclosure of the revised rent arrangement.
Furthermore, the auditors drew attention to specific areas in the financial statements:
- Outstanding balances aggregating to 50 lakhs related to Micro and Small Enterprises registered under the MSMED Act, noting that these balances remain unpaid for one to three years.
- Trade receivables totaling 2,69,29,964, which have remained outstanding for more than three years, with recoverability depending on management's assessment.
- Loans aggregating to 4,31,53,653, advising that supporting documentation for certain loans was not made available for verification.
Financial Position and Performance
The audited financial statements for the quarter and year ended March 31, 2026, provided a comparison of the company's financial status against the previous year.The balance sheet shows the following total asset figures:
| Assets | As at March 31, 2026 | As at March 31, 2025 |
|---|---|---|
| Total Assets | 1,07,86,03 | 7096.88 |
The company's equity and liability section reflects:
| Equity and Liabilities | As at March 31, 2026 | As at March 31, 2025 |
|---|---|---|
| Total Equity | 681.84 | 5515.87 |
| Total Liabilities | 5104.19 | 1581.00 |
| Total Equity and Liabilities | 10786.03 | 7096.88 |
In terms of profitability, the audited statement of financial results showed the following income figures:
| Particulars | Audited (Quarter) | Unaudited (Quarter) |
|---|---|---|
| Total Income | 4,55,351 | 1,41,688 |
| Total Expenses | 49,852 | 1,26,784 |
| Net Profit/(Loss) from the period | 1,028 | 1,42 |
Cash Flow Highlights
The standalone cash flow statement for the year ended March 31, 2026, provided a comprehensive look at the cash movement:| Operating Activity | For the year 2025-26 (Amount in Lakhs) |
|---|---|
| Net Cash Flow from Operating Activities | (1,043.93) |
| Net Cash Flow from Investing Activities | (1,691.17) |
| Net Cash Flow from Financing Activities | 908.94 |
| Net increase / (decrease) in Cash & Cash Equivalents | 189.94 |
Management stated that the Company has maintained proper records showing the full particulars of fixed assets. Furthermore, the audit confirmed compliance with certain regulatory provisions, including that the company has not granted any loans, made any investments, provided guarantees, or given securities to directors or any other persons in whom the directors are interested.
Stock Price Movement
KCL Infra Projects Ltd shares settled at ₹1.25 on Monday, trailing down 3.10% for the session. The equity saw movement throughout the day, trading within a range established between ₹1.24 and ₹1.31.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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