The Exchange had sought clarification from KN Agri Resources Limited for the quarter ended 31-Dec-2025 with respect to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. On basis of above the Company was required to clarify the following: -1. Financial results submitted is not as per format prescribed under Schedule III of the Companies Act. -2. 2013 or as per Indian Accounting Standard. The response of the Company is enclosed.
KNAGRI · price
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NSE asked KN Agri Resources to clarify why its Q3 FY26 (quarter ended 31-Dec-2025) financial results appeared not to follow the format prescribed under Schedule III of the Companies Act, 2013 and Indian Accounting Standards. The main concern was that the standalone and consolidated figures were identical. The company responded that the results are indeed in the correct format, and the reason the numbers match is that its subsidiaries and associate company have financially immaterial contributions. Specifically, KN Retail (wholly owned subsidiary) recently started operations with profits below Rs 1 crore, Sharaad KN Bio-Organic (subsidiary) has not yet started operations, and Raipur Mega Food Park (associate) reported a minor loss of about Rs 1 lakh. Because reporting is rounded off in crores, these amounts do not materially change the consolidated picture.
This is a routine exchange clarification rather than a penalty or enforcement action. Shareholders should note that the company's group structure is still in early stages, with subsidiaries yet to contribute meaningfully to overall financials. No direct negative impact on the stock is expected from this filing.