Kaushalya Infrastructure Development Corporation Limited has submitted to the Exchange, the financial results for the period ended December 31, 2025.
KAUSHALYA · price
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The company reported standalone revenue from operations of Rs 78.58 lakhs in Q3 FY26 (Dec 2025), a sharp jump from Rs 3.83 lakhs in Q3 FY25. Total income for the quarter was Rs 79.19 lakhs, and standalone profit after tax turned positive at Rs 34.69 lakhs versus a loss of Rs 41.31 lakhs a year earlier. For the nine months ended December 2025, revenue rose to Rs 83.26 lakhs (from Rs 9.66 lakhs) and standalone PAT was Rs 35.39 lakhs (vs a loss of Rs 134.58 lakhs). Consolidated PAT for 9M FY26 was Rs 69.54 lakhs, supported by Rs 9.66 lakhs share of profit from associates. The auditor (KASG & Co.) issued an unmodified limited review report with no qualifications or emphasis of matter.
The turnaround to profit is encouraging but largely driven by a one-time recovery of Rs 92.37 lakhs in old debtor dues with reversal of doubtful debt provision, plus a Rs 28.31 lakh bad debt write-off. Underlying construction revenue (Construction segment Q3: Rs 75 lakhs) is the main driver, but the small absolute size means the stock remains thinly-traded and highly sensitive to one-off items. Shareholders should view the profit as not fully recurring.