Quarterly Results, Profit & Loss, Balance Sheet, Cash Flows, and Ratios are shown below as separate sections.
Financials of Kaya Ltd
Quarter-by-quarter operating performance
| Mar 2023 | Jun 2023 | Sep 2023 | Dec 2023 | Mar 2024 | Jun 2024 | Sep 2024 | Dec 2024 | Mar 2025 | Jun 2025 | Sep 2025 | Dec 2025 | Mar 2026 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Sales + | 93 | 60 | 51 | 54 | 52 | 52 | 53 | 58 | 55 | 53 | 54 | 60 | 56 |
| Expenses + | 117 | 53 | 41 | 44 | 117 | 46 | 47 | 53 | 53 | 49 | 57 | 71 | 68 |
| Operating Profit | -25 | 6 | 10 | 11 | -65 | 6 | 6 | 5 | 2 | 4 | -3 | -11 | -13 |
| OPM % | -27% | 10% | 19% | 20% | -126% | 11% | 11% | 8% | 3% | 7% | -6% | -19% | -23% |
| Other Income + | 1 | -1 | -6 | -4 | -18 | 113 | -4 | 16 | 9 | 1 | 4 | -4 | 6 |
| Interest | 17 | 6 | 6 | 7 | 7 | 7 | 8 | 8 | 8 | 8 | 9 | 9 | 9 |
| Depreciation | 16 | 10 | 9 | 9 | 9 | 9 | 9 | 10 | 9 | 10 | 11 | 12 | 12 |
| Profit before tax | -56 | -10 | -12 | -9 | -99 | 103 | -16 | 4 | -7 | -14 | -19 | -36 | -28 |
| Tax % | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% |
| Net Profit + | -56 | -10 | -12 | -9 | -99 | 103 | -16 | 4 | -7 | -14 | -19 | -36 | -28 |
| EPS in Rs | -43.15 | -7.88 | -8.91 | -6.86 | -75.96 | 78.61 | -11.96 | 2.81 | -5.36 | -10.76 | -12.35 | -23.41 | -18.28 |
Financials of Kaya Ltd
Annual income statement trend
| Mar 2015 | Mar 2016 | Mar 2017 | Mar 2018 | Mar 2019 | Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | Mar 2026 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Sales + | 332 | 370 | 409 | 400 | 421 | 393 | 275 | 324 | 377 | 205 | 217 | 222 |
| Expenses + | 296 | 352 | 425 | 399 | 408 | 338 | 248 | 305 | 395 | 241 | 198 | 246 |
| Operating Profit | 37 | 18 | -16 | 1 | 13 | 56 | 27 | 19 | -19 | -36 | 20 | -24 |
| OPM % | 11% | 5% | -4% | 0% | 3% | 14% | 10% | 6% | -5% | -17% | 9% | -11% |
| Other Income + | 11 | 12 | 10 | 9 | 4 | 9 | 15 | 12 | 5 | -31 | 134 | 7 |
| Interest | 4 | 4 | 5 | 7 | 9 | 22 | 19 | 21 | 42 | 27 | 32 | 36 |
| Depreciation | 12 | 17 | 20 | 24 | 29 | 75 | 60 | 78 | 61 | 35 | 38 | 44 |
| Profit before tax | 32 | 9 | -31 | -20 | -21 | -33 | -37 | -68 | -116 | -130 | 84 | -96 |
| Tax % | 0% | 0% | -8% | -2% | -26% | 64% | 0% | 0% | 0% | 0% | 0% | 0% |
| Net Profit + | 32 | 9 | -28 | -20 | -16 | -54 | -37 | -68 | -116 | -130 | 84 | -96 |
| EPS in Rs | 6.82 | -22.23 | -16.22 | -12.22 | -41.66 | -29.10 | -52.69 | -89.15 | -98.91 | 63.89 | -63.32 | |
| Dividend Payout % | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% |
Financials of Kaya Ltd
Capital structure and asset base
| Mar 2015 | Mar 2016 | Mar 2017 | Mar 2018 | Mar 2019 | Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | Mar 2026 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Equity Capital | 0.00 | 13 | 13 | 13 | 13 | 13 | 13 | 13 | 13 | 13 | 13 | 15 |
| Reserves | 222 | 238 | 216 | 197 | 145 | 69 | 41 | -15 | -117 | -240 | -153 | -168 |
| Borrowings + | 0 | 0 | 30 | 25 | 35 | 167 | 160 | 204 | 249 | 301 | 256 | 296 |
| Other Liabilities + | 151 | 155 | 187 | 136 | 176 | 160 | 153 | 159 | 225 | 221 | 120 | 135 |
| Total Liabilities | 373 | 407 | 445 | 372 | 368 | 409 | 368 | 361 | 370 | 295 | 237 | 278 |
| Fixed Assets + | 112 | 149 | 193 | 201 | 206 | 303 | 279 | 240 | 217 | 174 | 158 | 193 |
| CWIP | 3 | 2 | 2 | 1 | 1 | 1 | 1 | 2 | 2 | 1 | 1 | 0 |
| Investments | 152 | 88 | 72 | 20 | 14 | 19 | 11 | 26 | 21 | 29 | 4 | 39 |
| Other Assets + | 105 | 167 | 179 | 149 | 147 | 86 | 77 | 93 | 130 | 91 | 74 | 46 |
| Total Assets | 373 | 407 | 445 | 372 | 368 | 409 | 368 | 361 | 370 | 295 | 237 | 278 |
Financials of Kaya Ltd
Operating, investing and financing cash movement
| Mar 2015 | Mar 2016 | Mar 2017 | Mar 2018 | Mar 2019 | Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | Mar 2026 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Cash from Operating Activity + | 29 | 5 | -8 | -12 | 22 | 47 | 32 | 30 | 63 | 39 | 1 | 21 |
| Cash from Investing Activity + | -16 | -5 | -39 | 24 | -28 | -12 | 4 | -34 | -39 | -8 | 25 | -63 |
| Cash from Financing Activity + | -0 | -0 | 33 | -7 | 5 | -47 | -31 | 12 | -18 | -38 | -37 | 37 |
| Net Cash Flow | 13 | 0 | -13 | 5 | -1 | -11 | 5 | 8 | 5 | -7 | -11 | -6 |
| Free Cash Flow | -7 | -37 | -34 | -45 | -12 | 38 | 29 | 15 | 39 | 5 | -12 | -20 |
| CFO/OP | 82% | 27% | 51% | -795% | 151% | 78% | 117% | 158% | -335% | -109% | 6% | -86% |
Financials of Kaya Ltd
Working capital efficiency and return ratios
| Mar 2015 | Mar 2016 | Mar 2017 | Mar 2018 | Mar 2019 | Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | Mar 2026 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Debtor Days | 0 | 1 | 2 | 3 | 5 | 5 | 4 | 4 | 3 | 7 | 4 | 1 |
| Inventory Days | 419 | 492 | 493 | 746 | 614 | 644 | ||||||
| Days Payable | 360 | 349 | 339 | 1,303 | 335 | 409 | ||||||
| Cash Conversion Cycle | 60 | 144 | 156 | 3 | 5 | 5 | 4 | 4 | 3 | -550 | 283 | 235 |
| Working Capital Days | -80 | -27 | -81 | -52 | -86 | -112 | -170 | -160 | -175 | -408 | -147 | -167 |
| ROCE % | 2% | -12% | -7% | -6% | -5% | -8% | -23% | -44% | -62% | -2% | -45% |