KDDL Limited

Corporate Office : SCO 88 - 89, Sector 8 - C, Chandigarh - 160 009, India.

+91 172 2548223/24, 2544378/79 www.kddl.com

KDDL

Ref: KDDL/CS/2026-27/06

Date: 19th May, 2026

National Stock Exchange of India Limited
Exchange Plaza, C-1, Block G,
Bandra Kurla Complex, Bandra,
Mumbai - 400 051

BSE Limited,
Phiroze Jeejeebhoy Towers,
Dalal Street, Mumbai - 400001

Trading Symbol : KDDL

Scrip Code : 532054

Subject: Investor Presentation

Dear Sir/ Madam,

Please find enclosed Investor Presentation for Q4 & FY26.

Kindly take the same on record.

Thanking you,

Yours truly

For KDDL Limited

Brahm Prakash
Kumar

Digitally signed by Brahm Prakash Kumar
Date: 2026.05.19 23:40:26
+91 172

Brahm Prakash Kumar
Company Secretary

CIN-L33302HP1981PLC008123

Registered Office: Plot 3, Sector III, Parwanoo - 173 220 (H.P) INDIA.

KDDL Limited

Investor Presentation

Q4 & FY26

Safe Harbor

This presentation and the accompanying slides (the "Presentation"), which have been prepared by KDDL Limited (the "Company"), have been prepared solely for information purposes and do not constitute any offer, recommendation or invitation to purchase or subscribe for any securities, and shall not form the basis or be relied on in connection with any contract or binding commitment whatsoever. No offering of securities of the Company will be made except by means of a statutory offering document containing detailed information about the Company.

This Presentation has been prepared by the Company based on information and data which the Company considers reliable, but the Company makes no representation or warranty, express or implied, whatsoever, and no reliance shall be placed on, the truth, accuracy, completeness, fairness and reasonableness of the contents of this Presentation. This Presentation may not be all inclusive and may not contain all of the information that you may consider material. Any liability in respect of the contents of, or any omission from, this Presentation is expressly excluded.

This Presentation contains certain forward looking statements concerning the Company's future business prospects and business profitability, which are subject to a number of risks and uncertainties and the actual results could materially differ from those in such forward looking statements. The risks and uncertainties relating to these statements include, but are not limited to, risks and uncertainties regarding fluctuations in earnings, our ability to manage growth, competition (both domestic and international), economic growth in India and abroad, ability to attract and retain highly skilled professionals, time and cost over runs on contracts, our ability to manage our international operations, government policies and actions regulations, interest and other fiscal costs generally prevailing in the economy. The Company does not undertake to make any announcement in case any of these forward looking statements become materially incorrect in future or update any forward looking statements made from time to time by or on behalf of the Company.

Q4 and FY26 Performance

Rs in Cr

Standalone

Consolidated

EBITDA

PBT

*Includes Other Income, "impact on PBT on consolidated level owing to Statutory impact of Labor Codes of Rs. 2.45 Cr

Standalone Profit & Loss Statement

Profit & Loss (Rs. Cr.)	Q4FY26	Q4FY25	YoY%	Q3FY26	QoQ%	FY26	FY25	YoY%
Revenue	147.5	98.9	49.1%	115.6	27.6%	495.8	369.6	34.2%
Other Income	-2.2	3.4		3.6		10.2	14.1
Total Income	145.3	102.3	42.0%	119.1	21.9%	506.0	383.6	31.9%
Cost of Goods Sold	38.2	28.6		26.7		127.1	94.5
Gross Profit	107.1	73.7	45.3%	92.5	15.8%	378.9	289.2	31.0%
Gross Profit Margin (%)	73.7%	72.1%		77.6%		74.9%	75.4%
Employee Expenses	32.9	26.2		30.1		120.2	98.1
Other Expenses	37.7	28.1		36.3		141.8	102.7
EBITDA	36.4	19.4	87.6%	26.2	39.2%	116.9	88.5	32.2%
EBITDA Margin (%)	25.1%	19.0%		21.9%		23.1%	23.1%
Depreciation	6.1	5.5		6.0		24.2	18.8
EBIT	30.3	14.0	117.0%	20.1	50.4%	92.7	69.7	33.0%
EBIT Margin (%)	20.8%	13.6%		16.9%		18.3%	18.2%
Interest	3.7	2.8		3.6		14.3	10.9
PBT (before exceptional items)	26.6	11.2	138.3%	16.5	61.3%	78.4	58.8	33.4%
PBT Margin (%) (before exceptional items)	18.3%	10.9%		13.8%		15.5%	15.3%
Other Income- Dividend#	-	-		18.0		18.0	-
PBT (After exceptional items)	26.6	11.2	138.3%	34.5	-22.9%	96.5	58.8	64.1%
PBT Margin (%) (after exceptional items)	18.3%	10.9%		29.0%		19.1%	15.3%
Tax	6.8	2.9		4.1		19.9	9.6
PAT	19.8	8.2	140.2%	30.4	-34.9%	76.6	49.2	55.6%
PAT Margin (%)	13.6%	8.1%		25.5%		15.1%	12.8%
EPS (Rs.)	16.09	6.64		24.76		62.28	39.68

Dividend Income received from Mahen Distribution Ltd

Standalone Balance Sheet

Assets (Rs. Cr.)	Mar'26	Mar'25	Liabilities (Rs. Cr.)	Mar'26	Mar'25
Non-current assets	391.5	377.3	Equity	383.9	331.4
Property, plant and equipment	148.7	133.5
Capital work-in-progress	3.9	12.3	Equity share capital	12.4	12.4
Right-of-use asset	31.3	37.1	Other equity	371.5	319.0
Investment Property	1.6	1.8
Intangible assets	0.8	0.5	Non-current liabilities	86.8	93.1
Intangible assets under development	0.2	-
Financial assets			Financial Liabilities
(i) Investments	186.6	164.8	(i) Borrowings	62.0	62.6
(ii) Loans	2.1	15.8	(ii) Lease Liabilities	22.8	27.9
(iii) Other Financial assets	3.3	2.0	(iii) Other financial liabilities	2.0	2.4
Income Tax Asset	4.0	4.0	Deferred tax liability (net)	-	0.1
Deferred tax assets (net)	0.2	-
Other Non Current Assets	8.7	5.5
Current assets	233.5	166.6	Current liabilities	154.3	119.5
Inventories	77.2	56.5	Financial Liabilities
Financial assets			(i) Borrowings	48.0	33.3
(i) Trade receivables	103.3	67.6	(ii) Lease Liabilities	7.8	7.1
(ii) Cash and cash equivalents	13.8	2.5	(iii) Trade payables	41.9	25.7
(iii) Other bank balances	1.1	8.7	(iv) Other financial liabilities	26.8	22.0
(iv) Loans	0.9	0.5	Other current liabilities	17.2	18.3
(v) Other financial assets	19.0	11.3	Provisions	7.6	8.3
Other current assets	18.2	19.6	Current tax liabilities(net)	5.1	4.9
Total Assets	625.0	544.0	Total Liabilities	625.0	544.0

Consolidated Profit & Loss Statement

Profit & Loss (Rs. Cr.)	Q4FY26	Q4FY25	YoY%	Q3FY26	QoQ%	FY26	FY25	YoY%
Revenue	575.0	419.6	37.0%	596.7	-3.6%	2,153.4	1,647.9	30.7%
Other Income	9.7	11.5		18.5		54.3	46.7
Total Income	584.7	431.1	35.6%	615.2	-5.0%	2,207.8	1,694.6	30.3%
Cost of Goods Sold	334.1	243.3		360.1		1,276.3	975.4
Gross Profit	250.6	187.8	33.5%	255.2	-1.8%	931.4	719.1	29.5%
Gross Profit Margin (%)	42.9%	43.6%		41.5%		42.2%	42.4%
Employee Expenses	74.4	52.4		72.0		271.0	202.7
Other Expenses	81.1	59.4		81.8		297.3	209.5
EBITDA	95.0	75.9	25.2%	101.4	-6.2%	363.2	307.0	18.3%
EBITDA Margin (%)	16.3%	17.6%		16.5%		16.4%	18.1%
Depreciation	33.0	23.9		33.3		122.4	86.1
EBIT	62.1	52.1	19.2%	68.1	-8.8%	240.7	220.9	9.0%
EBIT Margin (%)	10.6%	12.1%		11.1%		10.9%	13.0%
Interest	11.5	8.1		11.3		42.4	31.4
Share of Profit / (Loss) of equity accounted investees	-0.1	0.0		0.0		-0.2	0.1
Exceptional Expense#	0.0	-		2.5		2.4	-
PBT	50.4	44.0	14.7%	54.4	-7.3%	195.7	189.5	3.2%
PBT Margin (%)	8.6%	10.2%		8.8%		8.9%	11.2%
Tax	15.9	12.4		16.1		60.5	47.2
PAT	34.5	31.6	9.4%	38.3	-9.8%	135.2	142.3	-5.0%
PAT Margin (%)	5.9%	7.3%		6.2%		6.1%	8.4%
OCI / (Expense)	3.3	2.2		1.8		14.2	2.6
Total Comprehensive Income	37.8	33.8	11.9%	40.1	-5.7%	149.4	144.9	3.1%
Minority Interest	9.2	11.3		15.4		47.1	47.7
PAT After Minority Interest	28.6	22.5	26.9%	24.7	15.8%	102.3	97.2	5.3%
EPS (Rs.)	20.58	16.37		18.69		71.63	76.26

Statutory impact of Labor Codes of Rs. 2.45 Cr

Consolidated Balance Sheet

Assets (Rs. Cr.)	Mar'26	Mar'25	Liabilities (Rs. Cr.)	Mar'26	Mar'25
Non-current assets	949.5	732.0	Equity	1,917.9	1,410.5
Property, plant and equipment	374.8	269.8
Capital work-in-progress	21.9	46.8	Equity share capital	12.4	12.4
Right-of-use asset	314.7	301.3	Other equity	1,067.8	902.6
Intangible assets	33.9	30.2	Non Controlling Interest	837.6	495.5
Intangible assets under development	4.6	1.3
Investment Property	1.6	1.8	Non-current liabilities	368.0	353.1
Equity accounted investees	3.6	3.9
Financial assets			Financial Liabilities
(i) Investments	2.7	2.5	(i) Borrowings	73.9	72.9
(ii) Loans	2.2	2.4	(ii) Lease Liabilities	286.9	274.8
(iii) Other financial assets	143.0	29.7	(iii) Other financial liabilities	2.0	2.4
Income Tax Asset	8.4	5.8	Provisions	5.2	2.9
Deferred tax assets (net)	20.8	18.6	Deferred tax liability (net)	-	0.1
Other Non Current Assets	17.2	18.0
Current assets	1,805.3	1,358.1	Current liabilities	469.0	326.5
Inventories	792.8	657.9	Financial Liabilities
Financial assets			(i) Borrowings	82.6	56.0
(i) Trade receivables	117.0	88.2	(ii) Lease Liabilities	68.4	49.7
(ii) Cash and cash equivalents	208.5	194.7	(iii) Trade payables	191.9	114.8
(iii) Other bank balances	526.5	322.2	(iv) Other financial liabilities	56.7	48.5
(iv) Loans	1.0	0.6	Other current liabilities	50.1	38.5
(v) Other financial assets	44.5	22.6	Provisions	14.0	13.1
Other current assets	115.1	72.0	Current tax liabilities(net)	5.3	6.1
Total Assets	2,754.8	2,090.1	Total Liabilities	2,754.8	2,090.1

Segment wise – Mid-to-Long Term Outlook

Business Segment	Key Market Focus	Growth Drivers / Opportunities	Estimated Growth / Potential (5 -7 Years)
Dials & Hands	Swiss, Indian, and Japanese brands	Rising demand from Japanese brands; growth in handcrafted & enamel work	~10–12% CAGR
Bracelets	Swiss mid-to-high-end segment	Growing Swiss demand; focus away from Indian market; cost-effective production	~20–25% CAGR
Cases & Related Parts	Swiss mid-end market (China+1 opportunity)	Strong Swiss growth; localization and cost competitiveness	₹50–75 Cr opportunity
EIGEN	US & European Markets	High Precision, complex parts for various segments	~ 20-25% CAGR
Ornapac (Packaging)	Domestic (watches, jewelry) & Exports	High export potential with Swiss watch & global jewelry brands; sustainability trend	₹80–100 Cr opportunity
Swiss Manufacturing	Swiss high-end & mid-end brands	High-value niche product	Premium niche growth potential

Our Business

FOUNDATION OF EXCELLENCE
KDDL STANDALONE

Legacy & Leadership

Over 40 years of excellence in watch components and precision manufacturing
Among the largest independent dial and hand manufacturers serving global luxury brands

Global Presence

Operations across India and Switzerland, serving top International brands
Exports contribute significantly to revenue, supported by long-standing OEM partnerships

Diversified Business Portfolio

Watch Components: Dials, Hands, Indexes and Bracelets
Ornamental Packaging (Ornapac): Luxury boxes for watches & jewellery
Precision Engineering (Eigen): High-precision components for auto, aerospace, Industrials and Alternate Energy

Innovation & Craftsmanship

Focus on artisanal, high-value products – stone dials, enamel work, gold hands
Continuous investment in automation, design, and sustainability.

Strategic Strength

Steady growth with expanding export footprint and operating leverage
Strong synergies across divisions enabling integrated value creation.

Charting a Progressive Journey

1996: Started manufacturing watch hands in Bengaluru
1998: Brand name TARATEC adopted for export
2003: Ventured into Luxury watch retail through Ethos (Subsidiary)
2019: Acquired Estima AG., a Swiss watch hand manufacturing company in Grenchen
2020: Added a new unit for watch indexes and appliqués in Bengaluru

1983 - 1995

1983: Began producing watch dials at Parwanoo for the domestic market
1990: Established a 2nd manufacturing facility in Bengaluru
1995: Entered the global market, with the start of export of dials to Switzerland

1996 - 2006

2006: Established EIGEN precision stamping division in Bengaluru, India
2012: Set up new watch hands manufacturing unit in Bengaluru
2018: Shifted EIGEN to a new facility in Bengaluru's

2012 - 2018

2018 - 2020
2022: Listed Ethos on BSE and NSE through a successful IPO
2023: Acquired the iconic Swiss brand, Favre-Leuba, with plans for a global relaunch
2024: Commenced commercial production of steel bracelets at Dobbaspet, Karnataka

The Art of Watchmaking: Taratec

Dials

One of the largest independent manufacturers of high-quality watch dials in India and Switzerland
Serves top Swiss and global luxury watch brands
Expertise in multiple surface finishes, patterns, and material combinations
Strong design-to-delivery capabilities, supported by in-house tooling and electroplating units
Recent investments in automation and digital design tools to enhance precision and throughput

Hands

Manufacturing high-precision watch hands, known for their intricate designs and fine finishing
Products cater to both mechanical and quartz watches
Increasing adoption of lightweight and sustainable materials
Advanced micro-manufacturing and polishing processes ensure superior aesthetic standards

Indexes

Specialized in applied markers used on watch dials, adding depth and luxury appeal
Expertise in precise micromachining and electroplating
Supports custom designs for leading Swiss and European watchmakers
Often integrated with KDDL’s dial manufacturing operations for synergy

Bracelets

Recent diversification into metal and composite watch bracelets
Backed by in-house prototyping and small-batch manufacturing for luxury watch brands
Focused on stainless steel, and hybrid materials
Collaborations with Swiss partners for design and precision engineering

The Art of Precision: Eigen

Eigen

Certified leader in precision metal stamping and tool & die manufacturing
Supplies to aerospace, automotive, electronics, and industrial sectors
Expertise in close-tolerance, high-complexity metal and plastic components
End-to-end capabilities — design, progressive die tooling, molding, plating, and assembly
Recognized for reliability, innovation, and consistent quality

Integrated Manufacturing Edge

Certified to IATF 16949, ISO 9001, and AS 9100D — preferred global supplier
Diversified industry exposure across high-margin, export-driven markets
Operational leverage from tool design, engineering, and automation capabilities
Positioned for scalable growth through precision, reliability, and OEM partnerships

The Art of Presentation: Ornapac

Ornapac

Leading manufacturer of premium watch, jewelry, and gifting boxes
Serves top global luxury and lifestyle brands
Expertise in material innovation — wood, leather, metal, PU, and sustainable materials
Fully integrated design-to-delivery model with in-house prototyping, printing, and finishing
Continuous investments in automation, digital printing, and eco-friendly manufacturing

Integrated Manufacturing Edge

Diversified luxury client base in watches and jewelry segments
Rising demand for sustainable and premium packaging
Strong synergy with KDDL's dial & bracelet businesses in luxury value chain

KDDL – Subsidiaries

Ethos Limited

Retails premium and luxury watches

50.11% Together with our WOS

Mahen Distribution Limited

Distributes luxury lifestyle products and provides manpower services

100% WOS

Pylania SA

Trading and manufacturing watch components

100% WOS

Estima AG

Specialises in watch hands and dials

100% WOS

Kamla Int. Holdings SA

Functions as a special purpose vehicle (SPV), and holding company

100% WOS

Silvercity Brands AG

Business of premium luxury watches under the brand ‘Favre Leuba’

93.08% Directly and Indirectly through Subsidiaries

Artisan Watch Products Pvt. Ltd.

Manufacturing of Artisanal Dials

80% Holding through KDDL Ltd.

WOS – Wholly Owned Subsidiary

Historical Financial Performance

Standalone Profit & Loss Statement

Particulars (in Rs. Crs)	FY26	FY25	FY24	FY23	FY22
Revenue from Operations	495.8	369.6	350.6	304.8	218.0
Other Income	10.2	14.1	9.3	9.1	5.5
Total Income	506.0	383.6	359.9	313.9	223.5
Raw Material	127.1	94.5	81.7	76	57.2
Gross Profit	378.9	289.2	278.2	237.9	166.3
Gross Profit Margin	74.9%	75.4%	77.3%	75.8%	74.4%
Employee Cost	120.2	98.1	91.6	101.6	64.9
Other Expenses	141.8	102.7	84.1	56.6	55.6
EBITDA	116.9	88.5	102.5	79.8	45.8
EBITDA Margin	23.1%	23.1%	28.5%	25.4%	20.5%
Depreciation	24.2	18.8	13.9	12.7	11.7
EBIT	92.7	69.7	88.6	67.1	34.1
EBIT Margin (%)	18.3%	18.2%	24.6%	21.4%	15.3%
Finance Cost	14.3	10.9	8.9	8.5	7.6
PBT (Before Exceptional Items)	78.4	58.8	79.7	58.6	26.5
PBT (Before Exceptional Items) Margins	15.5%	15.3%	22.1%	18.7%	11.9%
Other Income	18.0**	0.0	193.8*	49.7^	0.0
Exceptional Expense	0.0	0.0	19.6@	19.0#	0.0
PBT (After Exceptional Items)	96.5	58.8	254.0	89.2	26.5
Tax	19.9	9.6	34.0	20	5.9
PAT	76.6	49.2	220.0	69.2	20.6
Basic & Diluted EPS (Rs.)	62.28	39.68	175.52	54.49	16.31

*Stake sale in Ethos in the open market worth Rs 121.7 cr and Rs 72.1 cr interim dividend received from Mahen Distribution Limited
@ The company has recognised impairment allowance in the value of investment which is accounted for in other expenses
^Exceptional income – OFS/Brand Sale

One-time value creation award to Mr. Yashovardhan Saboo (Chairman & MD)

**Dividend Income received from Mahen Distribution Ltd

Standalone Balance Sheet

Assets (Rs. Crs.)	Mar'26	Mar'25	Mar'24	Mar'23	Mar'22
Non-current assets	391.5	377.3	308.8	290.3	248.1
Property, plant and equipment	148.7	133.5	101.8	102.9	92.6
Capital work-in-progress	3.9	12.3	34.3	9.4	2.3
Right-of-use asset	31.3	37.1	9.8	7.8	9.4
Investment Property	1.6	1.8	0.1	-	0.1
Intangible assets	0.8	0.5	0.2	0.2	0.1
Intangible assets under development	0.2	-	0.0	-	0.0
Financial assets
(i) Investments	186.6	164.8	137.6	146.1	137.8
(ii) Loans Receivables	2.1	15.8	14.0	13.2	0.8
(iii) Other Financial Assets	3.3	2.0	4.7	3.3	0.9
Income Tax Asset	4.0	4.0	2.9	3.4	2.8
Deferred tax assets (net)	0.2	-	-	-	-
Other Non Current Assets	8.7	5.5	3.3	3.9	1.2
Current assets	233.5	166.6	257.0	123.1	102.9
Inventories	77.2	56.5	45.7	39.1	27.9
Financial assets
(i) Trade receivables	103.3	67.6	51.5	60.0	45.1
(ii) Cash and cash equivalents	13.8	2.5	136.1	5.1	13.3
(iii) Other bank balances	1.1	8.7	5.9	7.1	2.9
(iv) Loans	0.9	0.5	1.0	0.6	0.7
(v) Other financial assets	19.0	11.3	8.2	3.3	3.3
Other current assets	18.2	19.6	8.6	8.0	9.7
Total Assets	625.0	544.0	565.7	413.4	351.1
Liabilities (Rs. Crs.)	Mar'26	Mar'25	Mar'24	Mar'23	Mar'22
---	---	---	---	---	---
Equity	383.9	331.4	397.1	253.2	215.9

Equity share capital	12.4	12.4	12.6	12.6	12.8
Other equity	371.5	319.0	384.5	240.6	203.1

Non-current liabilities	86.8	93.1	41.6	47.0	47.5
Financial Liabilities

(i) Borrowings	62.0	62.6	32.1	39.6	39.0
(ii) Lease Liabilities	22.8	27.9	2.9	1.3	2.5
(iii) Other financial liabilities	2.0	2.4	1.5	1.6	1.0
Deferred tax liability (net)	-	0.1	5.1	4.5	4.9

Current liabilities	154.3	119.5	127.0	113.2	87.7

Financial Liabilities
(i) Borrowings	48.0	33.3	35.6	40.2	29.4
(ii) Lease Liabilities	7.8	7.1	1.5	1.8	2.4
(iii) Trade payables	41.9	25.7	23.2	26.9	20.7
(iv) Other financial liabilities	26.8	22.0	23.5	18.7	14.4
Other current liabilities	17.2	18.3	31.4	17.8	16.7
Provisions	7.6	8.3	6.2	6.8	3.7
Current tax liabilities(net)	5.1	4.9	5.7	1.2	0.4
Total Liabilities	625.0	544.0	565.7	413.4	351.1

Consolidated Profit & Loss Statement

Particulars (in Rs. Crs)	FY26	FY25	FY24	FY23	FY22
Revenue from Operations	2,153.4	1,647.9	1,391.0	1,119.5	816.2
Other Income	54.3	46.7	28.7	19.3	15.3
Total Income	2,207.8	1,694.6	1,419.8	1,138.8	831.5
Cost of Goods Sold	1,276.3	975.4	793.6	628.8	471.8
Gross Profit	931.4	719.1	626.2	510.0	359.7
Gross Profit Margin	42.2%	42.4%	44.1%	44.8%	43.3%
Employee Cost	271.0	202.7	185.7	174	120.4
Other Expenses	297.3	209.5	163.8	155.5	116.9
EBITDA	363.2	307.0	276.6	180.6	122.4
EBITDA Margin	16.4%	18.1%	19.5%	15.9%	14.7%
Depreciation	122.4	86.1	64.9	49.4	45.4
EBIT	240.7	220.9	211.7	131.2	77.0
EBIT Margin	10.9%	13.0%	14.9%	11.5%	9.3%
Finance Cost	42.4	31.4	26.2	24	24.8
Share in Profit/(loss) in JV and Associates	-0.2	0.1	0.7	0.5	0.0
Exceptional Expense	2.4#	-	-	-	-
PBT	195.7	189.5	186.2	107.6	52.3
PBT Margin	8.9%	11.2%	13.1%	9.4%	6.3%
Tax	60.5	47.2	48.8	30.6	15.1
PAT	135.2	142.3	137.4	77.0	37.2
PAT Margin	6.1%	8.4%	9.7%	6.8%	4.5%
Other Comprehensive Income/Expenses	14.2	2.6	-1.4	0.5	-0.7
Minority Interest	47.1	47.7	34.6	23.4	5.3
PAT after JV, Associates and Minority Interest	102.3	97.2	101.4	54.1	31.2
Basic & Diluted EPS (Rs.)	71.63	76.26	81.9	42.18	25.3

Statutory impact of Labor Codes of Rs. 2.45 Cr

Consolidated Balance Sheet

Assets (Rs. Crs.)	Mar'26	Mar'25	Mar'24	Mar'23	Mar'22
Non-current assets	949.5	732.0	467.0	387.9	300.8
Property, plant and equipment	374.8	269.8	196.6	187.4	159.9
Capital work-in-progress	21.9	46.8	41.6	13.4	2.3
Right-of-use asset	314.7	301.3	139.1	115.0	104.9
Investment Property	1.6	1.8	0.1	2.1	1.4
Intangible assets	33.9	30.2	14.1	0.6	0.6
Intangible assets under development	4.6	1.3	5.1	-	-
Equity accounted investees	3.6	3.9	3.8	2.1	1.6
Financial assets
(i) Investments	2.7	2.5	2.1	0.5	0.5
(ii) Loans Receivables	2.2	2.4	1.3	0.8	0.8
(iii) Other Financial Assets	143.0	29.7	32.9	27.8	12.0
Income Tax Asset	8.4	5.8	5.0	5.8	4.7
Deferred tax assets (net)	20.8	18.6	18.2	17.8	9.1
Other Non Current Assets	17.2	18.0	6.9	14.5	3.0
Current assets	1,805.3	1,358.1	1,174.5	772.6	437.7
Inventories	792.8	657.9	489.8	381.0	279.5
Financial assets
(i) Trade Receivables	117.0	88.2	70.6	62.4	45.4
(ii) Cash and Cash Equivalents	208.5	194.7	239.0	58.4	52.0
(iii) Bank Balances	526.5	322.2	290.8	207.9	5.1
(iv) Loans	1.0	0.6	1.3	1.0	1.0
(v) Other Financial Assets	44.5	22.6	28.4	17.4	9.3
Other current assets	115.1	72.0	54.6	44.6	45.4
Total Assets	2,754.8	2,090.1	1,641.5	1,160.5	738.5
Liabilities (Rs. Crs.)	Mar'26	Mar'25	Mar'24	Mar'23	Mar'22
---	---	---	---	---	---
Equity	1,917.9	1,410.5	1,144.3	702.1	309.6

Equity share capital	12.4	12.4	12.6	12.6	12.8
Other equity	1,067.8	902.6	721.3	443.7	238.8
Non Controlling Interest	837.6	495.5	410.3	245.9	58.0

Non-current liabilities	368.0	353.1	170.1	175.1	170.4
Financial Liabilities
(i) Borrowings	73.9	72.9	44.3	73.3	77.2
(ii) Lease Liabilities	286.9	274.8	116.4	93.3	84.8
(iii) Other Financial Liabilities	2.0	2.4	1.8	2.1	1.7
Provisions	5.2	2.9	2.5	1.9	1.4
Deferred tax liability (net)	-	0.1	5.1	4.5	5.2

Current liabilities	469.0	326.5	327.2	283.3	258.5
Financial Liabilities
(i) Borrowings	82.6	56.0	60.3	54.2	77.7
(ii) Lease Liabilities	68.4	49.7	29.3	25.6	25.3
(iii) Trade Payables	191.9	114.8	124.0	128.1	105.6
(iv) Other Financial Liabilities	56.7	48.5	49.0	29.5	24.1
Other current liabilities	50.1	38.5	46.4	33.1	17.4
Provisions	14.0	13.1	10.8	10.7	7.8
Current tax liabilities(net)	5.3	6.1	7.3	2.2	0.6

Total Liabilities	2,754.8	2,090.1	1,641.5	1,160.5	738.5

KDDL Limited
CIN: L33302HP1981PLC008123

Sanjeev Masown, CFO – KDDL
[email protected]

www.kddl.com

Strategic Growth Advisors Limited
CIN: U74140MH2010PTC204285

Mandar Chavan / Shogun Jain
+91 96993 82195 / +91 77383 77756
[email protected] /[email protected]

AI assistant

KDDL Ltd Investor Presentation 2026

60919_rns_2026-05-19_e6b0c6a4-64d3-4d5b-bf99-4bd801f8c809.pdf

KDDL Limited

Q4 and FY26 Performance

Standalone Profit & Loss Statement

Dividend Income received from Mahen Distribution Ltd

Standalone Balance Sheet

Consolidated Profit & Loss Statement

Statutory impact of Labor Codes of Rs. 2.45 Cr

Consolidated Balance Sheet

Segment wise – Mid-to-Long Term Outlook

Our Business

Legacy & Leadership

Global Presence

Diversified Business Portfolio

Innovation & Craftsmanship

Strategic Strength

Charting a Progressive Journey

The Art of Watchmaking: Taratec

Dials

Hands

Indexes

Bracelets

The Art of Precision: Eigen

Eigen

Integrated Manufacturing Edge

The Art of Presentation: Ornapac

Ornapac

Integrated Manufacturing Edge

Historical Financial Performance

Standalone Profit & Loss Statement

One-time value creation award to Mr. Yashovardhan Saboo (Chairman & MD)

Consolidated Profit & Loss Statement

Statutory impact of Labor Codes of Rs. 2.45 Cr

Consolidated Balance Sheet

AI assistant

KDDL Ltd — Investor Presentation 2026

60919_rns_2026-05-19_e6b0c6a4-64d3-4d5b-bf99-4bd801f8c809.pdf

KDDL Limited

Q4 and FY26 Performance

Standalone Profit & Loss Statement

Dividend Income received from Mahen Distribution Ltd

Standalone Balance Sheet

Consolidated Profit & Loss Statement

Statutory impact of Labor Codes of Rs. 2.45 Cr

Consolidated Balance Sheet

Segment wise – Mid-to-Long Term Outlook

Our Business

Legacy & Leadership

Global Presence

Diversified Business Portfolio

Innovation & Craftsmanship

Strategic Strength

Charting a Progressive Journey

The Art of Watchmaking: Taratec

Dials

Hands

Indexes

Bracelets

The Art of Precision: Eigen

Eigen

Integrated Manufacturing Edge

The Art of Presentation: Ornapac

Ornapac

Integrated Manufacturing Edge

Historical Financial Performance

Standalone Profit & Loss Statement

One-time value creation award to Mr. Yashovardhan Saboo (Chairman & MD)

Consolidated Profit & Loss Statement

Statutory impact of Labor Codes of Rs. 2.45 Cr

Consolidated Balance Sheet

More from KDDL Ltd

KDDL Ltd Investor Presentation 2026