Income Statement Kaushalya Logistics Limited

Stocks

KLL

INE0Q2V01012

Ground Freight & Logistics

Market Closed - NSE India S.E. 15:07:20 22/09/2026 +04			5-day change	1st Jan Change
38.10 ^INR	+3.53%		+55.19%	-20.79%

05-30	Kaushalya Logistics Limited Reports Earnings Results for the Full Year Ended March 31, 2026	CI
03-24	Kaushalya Logistics expands network with new Adani group depot in Bihar	RE

ed99759b3fa7252e2f9ee490f557a.nCSK3NrLOTbOpAsvjMxtaS-0rIwATG0oxY0NjCAqxyM.z1b-kY39dFiRwHFryYIdOhiM9eJ2PBwbo9ROtX9koU7FYfDu7phDXvjBWg

Published financial data: KAUSHALYA LOGISTICS LIMITED

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: March	2022 (INR)	2023 (INR)	2024 (INR)	2025 (INR)	2026 (INR)
Revenues	603M	6.25B	14.66B	12.27B	24.99B
Other Revenues, Total	-	-	-	-1K	-
Total Revenues	603M	6.25B	14.66B	12.27B	24.99B
Cost of Goods Sold, Total	175M	5.26B	13.42B	11.13B	23.87B
Gross Profit	428M	985M	1.24B	1.14B	1.12B
Selling General & Admin Expenses, Total	325M	439M	1.11B	1.02B	1.01B
Depreciation & Amortization - (IS)	3.2M	2.48M	7.25M	8.5M	11.38M
Other Operating Expenses	49.37M	475M	39.94M	37.31M	51.04M
Other Operating Expenses, Total	378M	916M	1.16B	1.07B	1.07B
Operating Income	49.82M	68.51M	82.7M	70.98M	43.56M
Interest Expense, Total	-24.53M	-39.24M	-59.84M	-78.78M	-77.12M
Interest And Investment Income	29.65M	66.04M	105M	167M	192M
Net Interest Expenses	5.12M	26.81M	44.95M	87.85M	115M
Income (Loss) On Equity Invest.	-	115K	50K	20K	16K
Other Non Operating Income (Expenses)	-3.27M	-1.77M	-5.61M	1.61M	5.42M
EBT, Excl. Unusual Items	51.68M	93.67M	122M	160M	164M
Gain (Loss) On Sale Of Assets	-73K	77K	443K	-	913K
Other Unusual Items	666K	-	-	-	-
EBT, Incl. Unusual Items	52.27M	93.74M	123M	160M	165M
Income Tax Expense	14.64M	23.04M	31.5M	41.99M	42.86M
Earnings From Continuing Operations	37.63M	70.7M	91.03M	118M	122M
Net Income to Company	37.63M	70.7M	91.03M	118M	122M
Net Income - (IS)	37.63M	70.7M	91.03M	118M	122M
Preferred Dividend and Other Adjustments	-	115K	-	-	-
Net Income to Common Incl Extra Items	37.63M	70.59M	91.03M	118M	122M
Net Income to Common Excl. Extra Items	37.63M	70.59M	91.03M	118M	122M
Per Share Items
Net EPS - Basic	2.48	4.66	8.12	6.39	6.59
Basic EPS - Continuing Operations	2.48	4.66	8.12	6.39	6.59
Basic Weighted Average Shares Outstanding	15.15M	15.15M	11.21M	18.53M	18.53M
Net EPS - Diluted	2.48	4.66	8.12	6.39	6.59
Diluted EPS - Continuing Operations	2.48	4.66	8.12	6.39	6.59
Diluted Weighted Average Shares Outstanding	15.15M	15.15M	11.21M	18.53M	18.53M
Normalized Basic EPS	2.13	3.86	6.81	5.41	5.54
Normalized Diluted EPS	2.13	3.86	6.81	5.41	5.54
Supplemental Items
EBITDA	53.02M	70.99M	89.94M	79.45M	54.76M
EBITA	49.82M	68.51M	82.7M	70.98M	43.56M
EBIT	49.82M	68.51M	82.7M	70.98M	43.56M
EBITDAR	59.47M	81.01M	98.72M	89.78M	67.87M
Total Revenues (As Reported)	636M	6.32B	14.78B	12.46B	25.21B
Effective Tax Rate - (Ratio)	28.01	24.58	25.71	26.17	25.97
Total Current Taxes	14.81M	24.57M	25.17M	40.62M	38.22M
Total Deferred Taxes	-397K	-1.62M	5.85M	329K	8.49M
Normalized Net Income	32.3M	58.54M	76.31M	100M	103M
Interest on Long-Term Debt	19.24M	70K	286K	554K	522K
Non-Cash Pension Expense	-	1.88M	-322K	2.42M	902K
Supplemental Operating Expense Items
Advertising Expense	97K	99K	2.86M	254K	248K
Selling and Marketing Expenses	97K	99K	2.86M	254K	248K
Net Rental Expense, Total	6.45M	10.01M	8.78M	10.33M	13.1M
Imputed Operating Lease Interest Expense	4.52M	7.42M	7.32M	8.87M	10.5M
Imputed Operating Lease Depreciation	1.93M	2.59M	1.46M	1.46M	2.6M

Fiscal Period: March	2022 (INR)	2023 (INR)	2024 (INR)	2025 (INR)	2026 (INR)
Assets
Cash And Equivalents	106M	3.55M	105M	5.89M	2.84M
Total Cash And Short Term Investments	106M	3.55M	105M	5.89M	2.84M
Accounts Receivable, Total	102M	310M	230M	670M	603M
Other Receivables	-	43M	50.09M	190M	43.48M
Notes Receivable	99.67M	323M	398M	499M	595M
Total Receivables	202M	676M	678M	1.36B	1.24B
Inventory	37.96M	246M	352M	594M	750M
Prepaid Expenses	456K	2.71M	3.44M	2.13M	754K
Other Current Assets, Total	24.56M	169M	244M	216M	255M
Total Current Assets	371M	1.1B	1.38B	2.18B	2.25B
Gross Property Plant And Equipment	24.5M	33.71M	312M	341M	345M
Accumulated Depreciation	-13.33M	-15.19M	-18.38M	-26.86M	-34.98M
Net Property Plant And Equipment	11.16M	18.52M	294M	314M	310M
Long-term Investments	12.64M	286M	12.81M	12.83M	12.84M
Other Intangibles, Total	-	-	-	432K	687K
Deferred Tax Assets Long-Term	70K	1.69M	-	-	-
Other Long-Term Assets, Total	254M	3.13M	21.92M	31.26M	28.01M
Total Assets	649M	1.41B	1.71B	2.54B	2.6B
Liabilities
Accounts Payable, Total	105M	527M	394M	924M	1.01B
Accrued Expenses, Total	15.14M	82.29M	37.84M	68.68M	41.18M
Short-term Borrowings	99.81M	129M	160M	287M	250M
Current Portion of Long-Term Debt	23.62M	25.32M	79.71M	75.72M	80.72M
Current Income Taxes Payable	14.81M	24.57M	25.17M	40.62M	38.22M
Other Current Liabilities	17.17M	88.88M	76.7M	77.16M	4.8M
Total Current Liabilities	276M	877M	774M	1.47B	1.42B
Long-Term Debt	248M	321M	432M	433M	413M
Pension & Other Post Retirement Benefits	3.39M	5.55M	5.98M	9.92M	13.08M
Deferred Tax Liability Non Current	-	-	4.16M	4.49M	12.98M
Other Non Current Liabilities	-	9.51M	9.41M	10.98M	10.91M
Total Liabilities	527M	1.21B	1.23B	1.93B	1.87B
Common Stock, Total	1.5M	1.5M	185M	185M	185M
Additional Paid In Capital	-	-	168M	168M	168M
Retained Earnings	121M	192M	133M	251M	374M
Total Common Equity	123M	193M	486M	604M	727M
Total Equity	123M	193M	486M	604M	727M
Total Liabilities And Equity	649M	1.41B	1.71B	2.54B	2.6B
Supplemental Items
ECS Total Shares Outstanding on Filing Date	15.15M	15.15M	18.53M	18.53M	18.53M
ECS Total Common Shares Outstanding	15.15M	15.15M	18.53M	18.53M	18.53M
Book Value / Share	8.1	12.76	26.22	32.62	39.21
Tangible Book Value	123M	193M	486M	604M	726M
Tangible Book Value Per Share	8.1	12.76	26.22	32.59	39.17
Total Debt	371M	476M	672M	795M	744M
Net Debt	265M	472M	567M	789M	741M
Debt Equivalent of Unfunded Proj. Benefit Obligation	-	6.71M	7.46M	13.11M	14.86M
Debt Equivalent Oper. Leases	51.6M	80.1M	70.21M	82.62M	105M
Equity Method Investments, Total	5.49M	-	5.66M	5.68M	5.69M
Account Code - Inventory Valuation	5	5	5	5	5
Inventories - Finished Goods, Total	37.96M	246M	129M	219M	361M
Buildings, Total	-	-	274M	285M	274M
Machinery, Total	24.5M	33.71M	36.49M	56.63M	71.56M
Full Time Employees	-	142	-	219	223

Fiscal Period: March	2022 (INR)	2023 (INR)	2024 (INR)	2025 (INR)	2026 (INR)
Net Income	37.63M	70.7M	91.03M	118M	122M
Depreciation & Amortization - CF	3.2M	2.48M	7.25M	8.48M	11.21M
Depreciation & Amortization, Total	3.2M	2.48M	7.25M	8.48M	11.21M
Amortization of Deferred Charges, Total - (CF)	-	-	-	23K	165K
(Gain) Loss From Sale Of Asset	73K	-77K	-443K	-	-913K
Other Operating Activities, Total	9.25M	-25.13M	-33.55M	-82.7M	-105M
Change In Accounts Receivable	-100M	-387M	-261M	-711M	101M
Change In Inventories	-37.96M	-208M	117M	-90.16M	-141M
Change In Accounts Payable	102M	582M	-189M	582M	53.5M
Cash from Operations	13.92M	35.07M	-268M	-175M	40.52M
Capital Expenditure	-6.1M	-9.84M	-9.17M	-29.55M	-7.67M
Sale of Property, Plant, and Equipment	-	85K	655K	-	1.21M
Sale (Purchase) of Real Estate properties	-	-22.38M	-50K	-20K	-
Investment in Marketable and Equity Securities, Total	-176M	127M	50K	20K	-
Net (Increase) Decrease in Loans Originated / Sold - Investing	-	-234M	-57.69M	-100M	-96M
Other Investing Activities, Total	18.16M	38.93M	105M	166M	188M
Cash from Investing	-164M	-100M	38.92M	36.07M	85.69M
Short Term Debt Issued, Total	41.66M	30.84M	85.67M	123M	-
Long-Term Debt Issued, Total	141M	73.65M	111M	594K	-
Total Debt Issued	182M	104M	196M	123M	-
Short Term Debt Repaid, Total	-	-	-	-	-31.61M
Long-Term Debt Repaid, Total	-	-	-	-	-19.35M
Total Debt Repaid	-	-	-	-	-50.96M
Issuance of Common Stock	-	-	202M	-	-
Other Financing Activities, Total	-27.8M	-42.65M	-65.44M	-83.62M	-78.29M
Cash from Financing	155M	61.84M	332M	39.48M	-129M
Miscellaneous Cash Flow Adjustments	-	-1K	-1K	1K	-
Net Change in Cash	4.13M	-3.17M	103M	-99.38M	-3.05M
Supplemental Items
Cash Interest Paid	24.53M	42.65M	59.84M	78.78M	77.12M
Cash Income Tax Paid (Refund)	15.04M	24.66M	25.66M	41.66M	34.36M
Levered Free Cash Flow	-26.29M	-247M	-359M	-342M	-110M
Unlevered Free Cash Flow	-10.96M	-222M	-322M	-293M	-62.16M
Change In Net Working Capital	39.19M	258M	371M	316M	93.08M
Net Debt Issued / Repaid	182M	104M	196M	123M	-50.96M

Fiscal Period: March	2022 (INR)	2023 (INR)	2024 (INR)	2025 (INR)	2026 (INR)
Profitability
Return on Assets	6.37	4.16	3.32	2.09	1.07
Return on Total Capital	8.11	7.37	5.66	3.47	1.9
Return On Equity %	36.25	44.74	26.8	21.73	18.36
Return on Common Equity	36.25	44.67	26.8	21.73	18.36
Margin Analysis
Gross Profit Margin %	70.95	15.76	8.46	9.27	4.47
SG&A Margin	53.97	7.03	7.58	8.32	4.05
EBITDA Margin %	8.79	1.14	0.61	0.65	0.22
EBITA Margin %	8.26	1.1	0.56	0.58	0.17
EBIT Margin %	8.26	1.1	0.56	0.58	0.17
Income From Continuing Operations Margin %	6.24	1.13	0.62	0.97	0.49
Net Income Margin %	6.24	1.13	0.62	0.97	0.49
Net Avail. For Common Margin %	6.24	1.13	0.62	0.97	0.49
Normalized Net Income Margin	5.36	0.94	0.52	0.82	0.41
Levered Free Cash Flow Margin	-4.36	-3.95	-2.45	-2.79	-0.44
Unlevered Free Cash Flow Margin	-1.82	-3.56	-2.19	-2.39	-0.25
Asset Turnover
Asset Turnover	1.23	6.08	9.4	5.78	9.86
Fixed Assets Turnover	61.84	420.85	93.88	40.34	80.01
Receivables Turnover (Average Receivables)	8.66	30.31	54.35	27.26	41.44
Inventory Turnover (Average Inventory)	-	37	44.85	23.52	35.5
Short Term Liquidity
Current Ratio	1.35	1.25	1.79	1.48	1.58
Quick Ratio	0.76	0.41	0.5	0.59	0.46
Operating Cash Flow to Current Liabilities	0.05	0.04	-0.35	-0.12	0.03
Days Sales Outstanding (Average Receivables)	42.15	12.04	6.73	13.39	8.81
Days Outstanding Inventory (Average Inventory)	-	9.86	8.16	15.52	10.28
Average Days Payable Outstanding	-	21.1	12.46	21.15	14.69
Cash Conversion Cycle (Average Days)	-	0.81	2.43	7.76	4.4
Long Term Solvency
Total Debt/Equity	302.56	245.96	138.31	131.57	102.43
Total Debt / Total Capital	75.16	71.1	58.04	56.82	50.6
LT Debt/Equity	201.93	166.18	88.93	71.6	56.89
Long-Term Debt / Total Capital	50.16	48.03	37.32	30.92	28.11
Total Liabilities / Total Assets	81.11	86.26	71.6	76.16	72.07
EBIT / Interest Expense	2.03	1.75	1.38	0.9	0.56
EBITDA / Interest Expense	2.16	1.81	1.5	1.01	0.71
(EBITDA - Capex) / Interest Expense	1.91	1.56	1.35	0.63	0.61
Total Debt / EBITDA	7	6.7	7.47	10.01	13.59
Net Debt / EBITDA	5	6.65	6.3	9.93	13.54
Total Debt / (EBITDA - Capex)	7.91	7.78	8.32	15.93	15.8
Net Debt / (EBITDA - Capex)	5.65	7.72	7.02	15.81	15.74
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	91.98	936.07	134.69	-16.33	103.71
Gross Profit, 1 Yr. Growth %	36.21	130.18	26	-4	-1.66
EBITDA, 1 Yr. Growth %	32.68	33.9	26.69	-11.66	-31.07
EBITA, 1 Yr. Growth %	35.63	37.52	20.7	-14.17	-38.63
EBIT, 1 Yr. Growth %	35.63	37.52	20.7	-14.17	-38.63
Earnings From Cont. Operations, 1 Yr. Growth %	25.04	87.53	28.75	30.13	3.14
Net Income, 1 Yr. Growth %	25.04	87.53	28.75	30.13	3.14
Normalized Net Income, 1 Yr. Growth %	25.17	78.71	30.34	31.42	2.29
Diluted EPS Before Extra, 1 Yr. Growth %	25.04	87.58	74	-21.31	3.13
Accounts Receivable, 1 Yr. Growth %	178.55	202.23	-25.8	191.63	-0.03
Inventory, 1 Yr. Growth %	-	549.22	42.84	68.82	26.26
Net Property, Plant and Equip., 1 Yr. Growth %	33.97	65.87	1.49K	7.02	-1.35
Total Assets, 1 Yr. Growth %	98.2	116.66	21.62	48.16	5.4
Tangible Book Value, 1 Yr. Growth %	44.38	57.64	151.29	24.29	20.19
Common Equity, 1 Yr. Growth %	44.38	57.64	151.29	24.38	20.22
Cash From Operations, 1 Yr. Growth %	-1.1K	-29.51	-864.94	-34.8	-123.16
Capital Expenditures, 1 Yr. Growth %	281.64	61.32	-6.87	222.34	-74.04
Levered Free Cash Flow, 1 Yr. Growth %	80.73	839.39	44.59	-4.68	-67.76
Unlevered Free Cash Flow, 1 Yr. Growth %	43.76	1.93K	43.72	-8.9	-78.79
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	53.19	345.99	393.11	40.13	30.56
Gross Profit, 2 Yr. CAGR %	29.04	77.07	70.3	7.45	-2.83
EBITDA, 2 Yr. CAGR %	19.77	33.2	30.25	5.79	-21.97
EBITA, 2 Yr. CAGR %	23.69	36.47	28.83	1.78	-27.43
EBIT, 2 Yr. CAGR %	23.69	36.47	28.83	1.78	-27.43
Earnings From Cont. Operations, 2 Yr. CAGR %	41.99	53.27	55.38	29.44	15.85
Net Income, 2 Yr. CAGR %	41.99	53.27	55.38	29.44	15.85
Normalized Net Income, 2 Yr. CAGR %	44.02	50.63	52.62	30.88	15.94
Diluted EPS Before Extra, 2 Yr. CAGR %	41.99	53.47	80.81	17.01	-9.91
Accounts Receivable, 2 Yr. CAGR %	45.78	190.15	49.76	47.11	61.97
Inventory, 2 Yr. CAGR %	-	-	204.52	55.29	46
Net Property, Plant and Equip., 2 Yr. CAGR %	-30.94	49.07	412.97	312.04	2.75
Total Assets, 2 Yr. CAGR %	59.81	107.22	62.33	34.24	23.3
Tangible Book Value, 2 Yr. CAGR %	49.52	50.86	99.03	76.73	22.22
Common Equity, 2 Yr. CAGR %	49.52	50.86	99.03	76.79	22.28
Cash From Operations, 2 Yr. CAGR %	-48.01	413.15	132.21	123.33	-61.14
Capital Expenditures, 2 Yr. CAGR %	120.12	148.09	22.57	73.26	-8.52
Levered Free Cash Flow, 2 Yr. CAGR %	-	312.52	269.58	17.4	-44.57
Unlevered Free Cash Flow, 2 Yr. CAGR %	-	441.37	441.8	14.42	-56.05
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	-	189.71	260.07	173	58.74
Gross Profit, 3 Yr. CAGR %	-	56.5	58.08	38.51	4.32
EBITDA, 3 Yr. CAGR %	-	24.31	30.99	14.44	-8.29
EBITA, 3 Yr. CAGR %	-	28.14	31	12.52	-14.02
EBIT, 3 Yr. CAGR %	-	28.14	31	12.52	-14.02
Earnings From Cont. Operations, 3 Yr. CAGR %	-	55.89	44.62	46.46	20
Net Income, 3 Yr. CAGR %	-	55.89	44.62	46.46	20
Normalized Net Income, 3 Yr. CAGR %	-	55.5	43.54	45.2	20.56
Diluted EPS Before Extra, 3 Yr. CAGR %	-	55.8	60.12	37.02	12.19
Accounts Receivable, 3 Yr. CAGR %	-	85.88	84.17	87.01	24.86
Inventory, 3 Yr. CAGR %	-	-	-	150.16	44.94
Net Property, Plant and Equip., 3 Yr. CAGR %	-	-7.52	227.89	204.24	155.85
Total Assets, 3 Yr. CAGR %	-	76.88	73.5	57.46	22.74
Tangible Book Value, 3 Yr. CAGR %	-	52.18	78.83	70.12	55.41
Common Equity, 3 Yr. CAGR %	-	52.18	78.83	70.16	55.46
Cash From Operations, 3 Yr. CAGR %	-	-12.02	486.19	52.06	4.92
Capital Expenditures, 3 Yr. CAGR %	-	98.46	78.97	69.19	-7.98
Levered Free Cash Flow, 3 Yr. CAGR %	-	-	191.4	135.25	-23.69
Unlevered Free Cash Flow, 3 Yr. CAGR %	-	-	248.66	199.04	-34.76
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	-	-	-	116.67	139.96
Gross Profit, 5 Yr. CAGR %	-	-	-	34.64	28.91
EBITDA, 5 Yr. CAGR %	-	-	-	16.54	6.48
EBITA, 5 Yr. CAGR %	-	-	-	16.86	3.44
EBIT, 5 Yr. CAGR %	-	-	-	16.86	3.44
Earnings From Cont. Operations, 5 Yr. CAGR %	-	-	-	44.71	32.34
Net Income, 5 Yr. CAGR %	-	-	-	44.71	32.34
Normalized Net Income, 5 Yr. CAGR %	-	-	-	45.14	31.79
Diluted EPS Before Extra, 5 Yr. CAGR %	-	-	-	38.99	27.21
Accounts Receivable, 5 Yr. CAGR %	-	-	-	69.28	74.95
Net Property, Plant and Equip., 5 Yr. CAGR %	-	-	-	68.12	106.13
Total Assets, 5 Yr. CAGR %	-	-	-	58.4	51.34
Tangible Book Value, 5 Yr. CAGR %	-	-	-	61.56	53.58
Common Equity, 5 Yr. CAGR %	-	-	-	61.59	53.61
Cash From Operations, 5 Yr. CAGR %	-	-	-	27.71	97.98
Capital Expenditures, 5 Yr. CAGR %	-	-	-	87.97	36.83
Levered Free Cash Flow, 5 Yr. CAGR %	-	-	-	-	50.04
Unlevered Free Cash Flow, 5 Yr. CAGR %	-	-	-	-	52.28