K.G.Denim Ltd — Earnings Release 2026

May 29, 2026

K G DENIM LIMITED
CIN : L17115TZ1992PLC003798
THEN THIRUMALAI
METTUPALAYAM - 641 302.
COIMBATORE DISTRICT
TAMILNADU, INDIA.
GST : 33AAACK7940C1ZW

ke benim
Phone : 0091-4254-235240
Fax : 0091-4254-235400
email : cskgdl@kgdenim.in

NABL Certificate No: 71505/T1607

29th May 2026

To
BSE Ltd.
Phiroze Jeejeebhoy Towers
Dalal Street, Fort
Mumbai – 400 001.

BSE CODE: 500239

Dear Sir / Madam,

Sub: Outcome of the Meeting of Board of Directors pursuant to Regulation 30 and 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015

We wish to inform that the Board of Directors of the Company at their meeting held on 29th May, 2026, inter alia, has approved the following:

1. Audited financial results (Standalone and Consolidated) of the Company for the quarter and year ended 31st March 2026. In this connection we are enclosing herewith copy of the audited financial results (Standalone and Consolidated) for the quarter and year ended 31st March 2026, along with unmodified Report of the Auditors thereon as Annexure - I.

Pursuant to Regulation 33 (3) (d) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we hereby declare that the Statutory Auditors of the Company, Gopalaiyer and Subramanian, have in their reports, issued an unmodified opinion on the Audited Financial Results (Standalone and Consolidated) for the financial year ended 31st March 2026 and the same is enclosed herewith as Annexure - II.

1. The sale of Non-Factory Vacant Land situated at Karamadai, Coimbatore as a part of re-structuring scheme with the Bankers to any potential unrelated buyer(s), subject to the approval of shareholders by means of Special Resolution under Section 180(1)(a) of the Companies Act, 2013 read with Regulation 37A of the Listing Regulations and such other requisite consent and approval as may be required in this regard.

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K G DENIM LIMITED
CIN : L17115TZ1992PLC003798
THEN THIRUMALAI
METTUPALAYAM - 641 302.
COIMBATORE DISTRICT
TAMILNADU, INDIA.
GST : 33AAACK7940C1ZW

ke benim
Phone : 0091-4254-235240
Fax : 0091-4254-235400
email : cskgdl@kgdenim.in

1. Appointment of M/s Mohan & Venkataraman, Chartered Accountants, Coimbatore (Firm Regn. No.007321S) as the internal Auditors of the Company for the financial year 2026-27.

The details as required under Regulation 30 read with Schedule III of the Listing Regulations and the SEBI Master Circular No. HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated January 30, 2026, in respect of item no(s) 2 & 3 are enclosed in Annexure - III.

1. The proposal to conduct the Postal Ballot for obtaining approval of shareholders of the Company to sell the Non-Factory Land as a part of re-structuring scheme with the Bankers. The Postal Ballot Notice will be submitted to the Stock Exchange in due course.

The meeting commenced at 5.30 PM and concluded at 9.30 PM.

The same is also available on the Company's website at www.kgdenim.com.

Kindly take the above information on your records.

Thanking You

Yours Faithfully,
For K G Denim Limited
Muthuswamy
Balaji
M Balaji
Chief Financial Officer &
Company Secretary

Encl: As said above

Digitally signed by
Muthuswamy Balaji
Date: 2026.05.29 21:47:39
+05'30'

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K G DENIM LIMITED
CIN : L17115TZ1992PLC003798
THEN THIRUMALAI
METTUPALAYAM - 641 302.
COIMBATORE DISTRICT
TAMILNADU, INDIA.
GST : 33AAACK7940C1ZW

ko Benim

Phone : 0091-4254-235240
Fax : 0091-4254-235400
email : cskgdl@kgdenim.in

NABL Certificate No: T1696/T1697

Annexure - II

To,

The Listing Department,
BSE Limited,
25th Floor, Phiroze Jeejeebhoy Towers,
Dalal Street,
Mumbai 400 001.

Dear Sir/ Madam,

Sub : Declaration with respect to Auditors' Report with unmodified opinion to the Standalone and Consolidated Audited Financial Results for the financial year ended March 31, 2026.

Pursuant to Regulation 33(3)(d) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, I, M Balaji, Chief Financial Officer of the Company hereby declare that the Statutory Auditors of the Company, Gopalaiyer and Subramanian, Chartered Accountants (Firm's Registration No.000960S) have expressed an unmodified / unqualified opinion(s) on the Standalone and Consolidated Annual Audited Financial Results of the Company for the Financial Year ended 31st March, 2026.

Thanking you

Yours faithfully

For K G DENIM LIMITED

Muthuswamy

Balaji
M BALAJI

CHIEF FINANCIAL OFFICER

Digitally signed by Muthuswamy Balaji
Date: 2026.05.29 21:48:14 +05'30'

Date: 29th May 2026
Place: Coimbatore

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K G DENIM LIMITED
CIN : L17115TZ1992PLC003798
THEN THIRUMALAI
METTUPALAYAM - 641 302.
COIMBATORE DISTRICT
TAMILNADU, INDIA.
GST : 33AAACK7940C1ZW

ko Denim
Phone : 0091-4254-235240
Fax : 0091-4254-235400
email : cskgdl@kgdenim.in

NABL Certificate No: 71926/71957

Annexure – III

Disclosure as required Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 and SEBI Master Circular No. HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated January 30, 2026.

a.	Amount and percentage of the turnover or revenue or income and net worth contributed by such unit or division or undertaking or subsidiary or associate company of the listed entity during the last financial year	Since the proposal pertains to the sale of Company's non-factory vacant land, the disclosure under this clause is not applicable
b	Date on which the agreement for sale has been entered into	The Company is yet to identify the buyer(s) and is yet to enter into necessary agreement or deed for the proposed sale
c	Expected date of completion of sale/disposal	The proposed sale shall be subject to requisite consents, approvals and other procedures and is expected to complete on or before 31st July, 2026
d	Consideration received from such sale/disposal	The Company is yet to identify the buyer(s) and is yet to enter into necessary agreement or deed for the proposed sale. The consideration will not be less than the prevailing market price and the terms and conditions of the transaction will be in the best interest of the Company.
e	Brief details of buyers and whether any of the buyers belong to the promoter/promoter group/group companies. If yes, details thereof	The Company intends to sell or dispose off the non-factory vacant land (as mentioned above) to any potential unrelated buyer(s) and the Company is yet to identify such buyer(s). However, the buyer(s) would not belong to the promoter/ promoter group/group companies.
f	Whether the transaction would fall within related party transactions? If yes, whether the same is done at “arm’s length”	The transaction would not fall within the purview of related party transactions
g	Whether the sale, lease or disposal of the undertaking is outside Scheme of	Yes, the proposed sale of immovable properties, comprising of non-factory vacant land situated at

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K G DENIM LIMITED

CIN: L17115TZ1992PLC003798

THEN THIRUMALAI

METTUPALAYAM - 641 302.

COIMBATORE DISTRICT

TAMILNADU, INDIA.

GST: 33AAACK7940C1ZW

	Arrangement? If yes, details of the same including compliance' with regulation 37A of LODR Regulations	Karamadai, Coimbatore (State of Tamil Nadu) is outside the Scheme of Arrangement. The Board of Directors has decided to conduct the Postal Ballot process (through remote e-voting) to obtain the approval of the shareholders under Section 180(1)(a) of the Companies Act, 2013 and Regulation 37A of the Listing Regulations.
h	Additionally, in case of a slump sale, indicative disclosures provided for amalgamation/ merger, shall be disclosed by the listed entity with respect to such slump sale	Not applicable

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K G DENIM LIMITED
CIN : L17115TZ1992PLC003798
THEN THIRUMALAI
METTUPALAYAM - 641 302.
COIMBATORE DISTRICT
TAMILNADU, INDIA.
GST : 33AAACK7940C1ZW

ko Benim
Phone : 0091-4254-235240
Fax : 0091-4254-235400
email : cskgdl@kgdenim.in

Disclosure as required Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 and SEBI Master Circular No. HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated January 30, 2026.

Disclosure Requirement	M/s Mohan & Venkataraman
Reason for change viz. appointment, re-appointment, resignation, removal, death or otherwise;	Re-appointment of M/s Mohan & Venkataraman, Chartered Accountants, Coimbatore (Firm Regn. No.007321S) as the internal Auditors of the Company
Date of appointment/ re-appointment /cessation (as applicable) & term of appointment/ re-appointment;	Re-appointed on 29^{th} May 2026 for the financial year 2026-2027
Brief Profile (in case of appointment)	They have been Chartered Accountants Firm based at Coimbatore for many years.
Disclosure of Relationships between Directors (in case of appointment of a Director)	Not applicable

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CA INDIA

GOPALAIYER AND SUBRAMANIAN

CHARTERED ACCOUNTANTS

Independent Auditor's Report on the quarterly and year to date audited Standalone Financial Result Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended

To

The Board of Directors

KG Denim Limited,

Coimbatore.

Opinion

We have audited the accompanying statement of quarterly and year to date standalone audited financial results for the year ended March 31, 2026 ("Statement") of KG Denim Limited (the "Company") attached herewith, being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the "Listing Regulations").

In our opinion and to the best of our information and according to the explanations given to us, the aforesaid standalone annual financial results:

(i) is presented in accordance with the requirements of Regulation 33 of the Listing Regulations in this regard; and
(ii) give a true and fair view in conformity with the recognition and measurement principles laid down in the applicable Indian Accounting Standards, and other accounting principles generally accepted in India, of the net loss and other comprehensive income and other financial information for the year ended March 31, 2026.

Basis for Opinion

We conducted our audit in accordance with the Standards on Auditing ("SAs") specified under Section 143(10) of the Companies Act, 2013 ("the Act"). Our responsibilities under those SAs are further described in the Auditor's Responsibilities for the Audit of the Standalone Annual Financial Results section of our report. We are independent of the Company, in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India together with the ethical requirements that are relevant to our audit of the standalone financial statements under the provisions of the Act, and the Rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the Code of Ethics. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion on the standalone annual financial results.

Emphasis of Matter Paragraph:

We draw attention to Note no. 6 to the standalone financial statements regarding certain proceedings initiated by creditors against the Company before the National Company Law Tribunal (NCLT) for recovery of outstanding dues aggregating to ₹2.68 crore, which remained pending as at 31 March 2026.

Our opinion is not modified in respect of this matter.

No. 4, Guru Govind Singh Road, R.S. Puram, Coimbatore 641 002 Tel : 0422- 4500952 / 4500941

Email: gsaccounts@gopalaiyer.in Br: ☎ Chennai ☎ Tiruvallur

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Management and Board of Directors' Responsibilities for the Standalone Annual Financial Results:

The Statement have been prepared on the basis of the standalone annual financial statements. The Company's Management and the Board of Directors are responsible for the preparation and presentation of these standalone annual financial results that give a true and fair view of the net loss and other comprehensive income and other financial information in accordance with the recognition and measurement principles laid down in Indian Accounting Standards prescribed under Section 133 of the Act and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations.

This responsibility also includes maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding of the assets of the Company and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and the design, implementation and maintenance of adequate internal financial controls, that were operating effectively for ensuring accuracy and completeness of the accounting records, relevant to the preparation and presentation of the Statement that give a true and fair view and are free from material misstatement, whether due to fraud or error.

In preparing the Statement, the Management and the Board of Directors are responsible for assessing the Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Board of Directors either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so.

The Board of Directors are also responsible for overseeing the Company's financial reporting process.

Auditor's Responsibilities of Audit of the Standalone Financial Results for the year ended March 31, 2026:

Our objectives are to obtain reasonable assurance about whether the Statement as a whole is free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of the Statement.

As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional scepticism throughout the audit. We also:

• Identify and assess the risks of material misstatement of the standalone annual financial results, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

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• Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances. Under Section 143(3)(i) of the Act, we are also responsible for expressing our opinion through a separate report on the complete set of standalone financial statements on whether the company has adequate internal financial controls with reference to standalone financial statements in place and the operating effectiveness of such controls.

• Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures in the standalone annual financial results made by the Management and Board of Directors.

• Conclude on the appropriateness of the Management and Board of Directors use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the appropriateness of this assumption. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the standalone annual financial results or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the Company to cease to continue as a going concern.

• Evaluate the overall presentation, structure and content of the statement, including the disclosures, and whether the standalone annual financial results represent the underlying transactions and events in a manner that achieves fair presentation.

• Obtain sufficient appropriate audit evidence regarding the Annual Standalone Financial Results of the Company to express an opinion on the Annual Standalone Financial Results.

Materiality is the magnitude of misstatements in the Annual Standalone Financial Results that, individually or in aggregate, makes it probable that the economic decisions of a reasonably knowledgeable user of the Annual Standalone Financial Results may be influenced. We consider quantitative materiality and qualitative factors in (i) planning the scope of our audit work and in evaluating the results of our work; and (ii) to evaluate the effect of any identified misstatements in the Annual Standalone Financial Results.

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards.

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Other Matters

The Accompanying statement includes the results for the quarter ended March 31, 2026 being the balancing figure between the audited figures in respect of the full financial year and the published year to date figures up to the third quarter of current financial year, which were subjected to limited review by us, as required under the Listing regulations. Our report on the Statement is not modified in respect of this matter.

For Gopalaiyer and Subramanian
Chartered Accountants
(Firm Regn: No:000960S)

CA M. Venkatesh Prasath
Partner
M.No: 264906
UDIN: 26264906DVAQAW6200

Place: Coimbatore
Date: 29.05.2026

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K G DENIM LIMITED

CIN: L17115TZ1992PLC003798

Regd. Office: Then Thirumalal, Coimbatore - 641 302, Phone: 04254-235240, Fax: 04254-235400 Website: www.kgdenim.com, E-mail: cskgdl@kgdenim.in

Statement of Audited Standalone Financial Results for the Quarter and Year Ended 31st March 2026

No	Particulars	Rs. In Lakhs, Except EPS
		Standalone
		Quarter Ended			Year Ended
		Audited	Unaudited	Audited	Audited	Audited
	PART I	31.03.2026	31.12.2025	31.03.2026	31.03.2026	31.03.2025
1	Income from operations :
	(a) Revenue From Operations	545.57	338	254	2000.37	4921
	(b) Other Income	1112.81	474	778	2062.19	785
	Total Income	1658.38	812	1032	4062.56	5706
2	Expenses
	(a) Cost of material consumed	203.91	1355	29	1123.63	1102
	(b) Purchases of Stock-in-trade	-0.10	0	1	4.73	6
	(c) Change in inventories of finished goods, Work-in-progress and stock-in-trade	-417.34	-1865	-269	-3199.00	2827
	(d) Power & Fuel	196.94	148.6	149	963.94	1343
	(e) Stores & Chemicals	31.81	148	54	341.81	524
	(f) Employee benefit expense	578.57	266	417	1245.87	2089
	(g) Finance Cost	307.16	648	2233	2218.87	2889
	(h) Depreciation and amortization expense	-76.75	443	-202	809.64	887
	(i) Other Expenses	11.24	222	104	467.95	761
	Total Expenses	835.44	1366	2516	3977.44	12427
	Profit / (Loss) before exceptional Items (1-2)	822.94	-554	-1484	85.12	-6721
Exceptional items	0.00	0	0	0	2040
3	Profit / (Loss) before tax	822.94	-554	-1484	85.12	-4681
	Tax Expense
	Current tax	0	0	0	0	0
	Deferred tax	130.48	-141	-378	-57.54	-1193
	Income Tax for earlier years	0		100	0	100
	Total tax expenses	130	-141	-279	-57.54	-1093
7	Net Profit (Loss) for the period	692.5	-413	-1205	142.66	-3588
	Other Comprehensive Income (Net of Tax)
8	Amount of items that will not be reclassified to profit or loss
	1) Fair value of Equity Instruments	0.05	0.52	0.06	1.84	0.12
	2) Gratuity Valuation thru OCI	-196.59	0	452	-196.59	452
		-196.540	0.52	452	-194.75	452
9	Total comprehensive income/(loss) for the period/year	495.92	-412	-753	-52.09	-3136
10	Paid-up equity share capital (Face value of Rs.10/- each)	2565	2565	2565	2565	2565
11	Reserves (excluding revaluation reserve)				-2216	-2164
12	Earnings per share (EPS) - Basic & Diluted (In. Rs.) (Face value of Rs. 10 each)	2.70	-1.61	-4.70	0.56	-13.99

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K G DENIM LIMITED

CIN: L17115TZ1992PLC003798

Regd. Office: Then Thirumalai, Coimbatore - 641 302. Phone: 04284-236240, Fax: 04284-226400 Website: www.kgdenim.com, E-mail: cskgdi@kgdenim.in

1. The above audited standalone financial results of the Company for the Quarter and Year ended 31st March 2026 were reviewed and recommended by the Audit Committee and thereafter approved by the Board of Directors at its meetings held on 29th May 2026.

2. The Statement has been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (Ind AS) and relevant amendment rules thereto prescribed under Section 133 of the Companies Act, 2013 and other recognised accounting practices and policies to the extent applicable.

3. Among the Consortium of Bankers of the Company one Bank and one NBFC had dissented from the Restructuring Scheme announced by the Reserve Bank of India. Discussions are on and solution to overcome the problem is being explored.

4. As part of the Restructuring Scheme with the Bankers, approval of the Board of Directors was taken at this meeting for sale of Non core assets of the Company which along with Promoters’ contribution is expected to fetch around Rs.50 Crore by 30th June 2026.

5. The Net Profit of the Company for the quarter and year ended March 2026 includes Rs.1356.02 Lakh towards profit on sale of non-core assets. The said amount has been reported under ‘Other Income’ in the Statement of Profit and Loss as per applicable Indian Accounting Standards.

6. During the year ended 31st March 2026, the Holding Company recognized Deferred Tax Assets on brought forward business losses and unabsorbed depreciation only to the extent considered recoverable. The recognition is based on management’s assessment that sufficient future taxable profits are likely to arise from continuing operations, supported by operational restructuring initiatives, improved market conditions, and proposed monetisation of non-core assets. The carrying amount of Deferred Tax Assets is reviewed at each reporting date and adjusted, where necessary, based on prevailing facts and circumstances.

7. As at the balance sheet date, few cases filed by creditors against the Company were pending before the National Company Law Tribunal (NCLT) seeking recovery of alleged outstanding dues aggregating to ₹ 2.68 crore. The management is actively engaged in discussions and negotiations with the concerned creditors for settlement of the aforesaid claims.

8. On 21st November 2025, the Government of India notified four Labour Codes, namely the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020, consolidating 29 existing labour laws. The Ministry of Labour and Employment has published draft Central Rules and Frequently Asked Questions (FAQs) to facilitate assessment of the financial impact arising from the changes introduced in these Codes.

9. The Company has evaluated and quantified the incremental impact of these changes based on the best information currently available and in accordance with the guidance issued by the Institute of Chartered Accountants of India (ICAI). Considering the materiality of the impact and its regulatory-driven, non-recurring nature, the Company has presented the incremental impact as gratuity valuations through OCI item in the standalone financial results under the Other Comprehensive Income of the Profit and loss Statement, amounting to ₹1.96 crores for the year ended 31 March 2026.

10. The increase is primarily attributable to the recognition of additional past service cost relating to gratuity liabilities arising from the revised definition of wages applicable to employees and contract labour under the Labour Codes. The Company continues to monitor the finalisation of the Central and State Rules and any further clarifications issued by the Government on various aspects of the Labour Codes. Appropriate accounting adjustments, if any, will be recognised in the financial statements as and when such developments occur.

11. The Company has organized the business into 2 segments namely, Textiles and Power. This reporting complies with IndAS 108 segment reporting principles.

12. Previous year’s figures have been regrouped / re arranged where necessary to confirm to current year’s classification.

Place: Coimbatore
Date: 29th May 2026

DIN: 00002174

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K G DENIM LIMITED

CIN: L17115TZ1992PLC003798

Regd. Office: Then Thirumalai, Coimbatore - 641 302. Phone: 04254-235240, Fax: 04254-235400 Website: www.kgdenim.com, E-mail: cskgdl@kgdenim.in

AUDITED STANDALONE SEGMENTWISE REVENUE, RESULTS, SEGMENT ASSETS AND LIABILITIES FOR THE QUARTER AND YEAR ENDED ON 31st MARCH 2026
(Rs. In Lakhs)
No	Particulars	Standalone
		Quarter Ended			Year ended
		Audited	Unaudited	Audited	Audited	Audited
	PART II	31.03.2026	31.12.2025	31.03.2025	31.03.2026	31.03.2025
1	Segment Revenue ( Net Sale / Income)
	(a) Textiles	546	338	254	1,943	4,704
	(b) Power	11	-	0	69	428
	Total Sement Revenue	557	338	254	2,012	5,132
	Less: Inter Segment Sales	11	-	-	13	212
2	Revenue from operations	546	338	254	2,000	4,921
	Segment Results ( Profit before Interest & Tax )
	(a) Textiles	1,689	355	968	3,397	(724)
	(b) Power	(559)	(261)	(220)	(1,093)	(1,068)
	Total	1,130	94	748	2,304	(1,792)
	Less: a) Finance Cost	307	648	2,233	2,219	2,889
	Profit Before Tax	823	(554)	(1,484)	85	(4,681)
3	Segment Asset
	(a) Textiles	28,565	31,152	29,067	28,565	29,067
	(b) Power	4,969	5,106	4,646	4,969	4,646
	Total Segment asset	33,534	36,258	33,713	33,534	33,713
4	Segment Liabilities
	(a) Textiles	15,557	15,499	12,823	15,557	12,823
	(b) Power	242	1,501	2,601	242	2,601
	Total Segment liabilities	15,799	17,000	15,424	15,799	15,424

Place: Coimbatore
Date: 29th May 2026

For K G DENIM LIMITED

KG BAALAKRISHNAN

EXECUTIVE CHAIRMAN

DIN: 00002174

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K G Denim Limited

CIN: L17115TZ1992PLC003798

Statement of Standalone Asset & Liabilities as on 31st March 2026

(Rs. In Lakhs)

	Particulars	31.03.2026	31.03.2025
		Audited	Audited
I	ASSETS
1	Non-current assets
	(a) Property, plant and equipment	11,997	12,835
	(b) Capital work in progress	-	-
	(c) Non-current financial assets
	Non-current investments	333	331
	(d) Other non current financial assets	2,520	239
	(e) Deferred tax Assets	278	2,462
	Total non-current financial assets	15,128	15,867
2	Current assets
	(a) Inventories	9,125	6,110
	(b) Current financial assets
	(i) Trade receivables, current	6,679	6,298
	(ii) Cash and cash equivalents	16	329
	(iii) Bank balance other than (ii) above	133	26
	(c) Current tax assets (net)	184	200
	(d) Other current assets	4,788	4,878
	(e) Assets Held for Sale	-	7
	Total current assets	20,926	17,847
	Total Assets	36,054	33,714
II	EQUITY AND LIABILITIES
1	EQUITY
	(a) Equity share capital	2,565	2,565
	(b) Other equity	(2,216)	(2,164)
	Total equity	349	401
2	LIABILITIES
	Non-current liabilities
	(a) Non-current Financial Liabilities
	(i) Borrowings	17,281	15,519
	(b) Long-term provisions	524	269
	(c) Long-term - Trade Payable	2,100	2,100
	Total Non-Current Liabilities	19,906	17,888
	Current liabilities
	(a) Current Financial Liabilities
	(i) Borrowings	8,308	6,098
	(ii) Trade Payable - dues of micro enterprises & Small enterprises	699	929
	(iii) Trade Payable - dues of other than micro enterprises & Small Enterprises	5,653	7,332
	(b) MSME Interest Payable	387	316
	(c) Other current financial liabilities	708	591
	(d) Short-term provisions	45	28
	(e) Deferred government grants	-	131
	Total -Current Liabilities	15,799	15,425
	Total equity and liabilities	36,054	33,714

Place: Coimbatore

Date 29th May 2026

For K G Denim Limited

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K G Denim Limited
Then Thirumalai
STANDALONE STATEMENT OF CASH FLOW FOR THE YEAR ENDED 31.03.2026
(Rs. In Lakhs)

PARTICULARS	PERIOD ENDED	PERIOD ENDED
31.03.2026	31.03.2025
A.	CASH FLOW FROM OPERATING ACTIVITIES:	Audited
Net profit before tax and extraordinary Items	85.12	(6,720.81)
Adjustments for:
Depreciation and Amortization expenses	809.64	886.69
Finance Cost	2,218.87	2,889.07
Interest Income	(381.35)	(418.03)
Dividend Income	(0.10)	(0.07)
Profit/Loss on sale of Fixed Assets	(1,469.82)	(20.52)
Apportioned on Government Grants	(130.87)	(170.63)
Remeasurement of Employee Benefits Obligations	1.84	451.69
Gain on Termination of Lease Liability	-0.00	(0.27)
Operating Profit before working capital changes	1,133.33	(3,102.89)
Adjustments for:
(Increase)/Decrease in Trade and other receivables	(381.50)	3,235.50
(Increase)/Decrease in Inventories	(3,015.33)	3,379.42
(Increase)/Decrease in Other Non current assets	(39.10)	(1.30)
(Increase)/Decrease in Other Current assets	105.28	568.05
Increase/(Decrease) in Trade and other payables	(1,889.77)	(6,119.77)
Increase/(Decrease) in Provisions and Others	75.36	(366.94)
Cash generated from operations	(3,811.74)	(2,407.93)
Cash flow before extraordinary/Exceptional items	(3,811.74)	(2,407.93)
Extraordinary/Exceptional Item	-0.00	2,039.72
Cash flow after extraordinary/Exceptional items	(3,811.74)	(368.22)
Net cash (used in)/generated from operating activities	(3,811.74)	(467.83)
B.	CASH FLOW FROM INVESTING ACTIVITIES:
Interest Income	381.35	418.03
Dividend Income	0.10	0.07
Sale of property, plant and equipment	1,517.22	59.34
Capital Subsidy Received	-0.00	-0.00
Purchase of property, plant and equipment	(12.54)	(62.64)
Proceeds on investment	(1.84)
Margin money deposit with bank	(107.81)	297.60
Net cash (used in)/generated from investing activities	1,776.48	712.41
C.	CASH FLOW FROM FINANCING ACTIVITIES:
Proceeds / Repayment from Long term borrowings	1,718.17	14,418.19
Proceeds / Repayment from short term borrowings	2,222.68	(11,489.16)
Payment for Equity Dividend
Distribution Tax on Equity Dividend
Interest paid	(2,218.87)	(2,889.07)
Net cash (used in)/generated from financing activities	1,721.97	39.96
Net Increase in cash and cash equivalents	(313.29)	284.54
Cash and cash equivalents as at 1st April, 2025 / 2024
(Opening Balance)	328.78	44.25
Cash and cash equivalents as at 31st March 2026 / 2025
(Closing Balance)	15.50	328.79
Cash and cash equivalents as per above comprises of the following
Cash and cash equivalents	15.50	328.79
Balance as per Statement of Cash Flows	15.50	328.79

Notes: The above Cash Flow Statement has been prepared under the "Indirect Method" as set out in Indian Accounting Standard-7, ' Statement of Cash Flows'.

^{}[]

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CA INDIA

GOPALAIYER AND SUBRAMANIAN

CHARTERED ACCOUNTANTS

Independent Auditor's Report on quarterly and year to date audited Consolidated Financial Results of the company pursuant to Regulation 33 of the SEBI (Listing obligations and disclosure requirements) Regulations 2015 (as amended)

To the Board of Directors of KG Denim Limited

We have audited the accompanying Statement of quarterly and year to date Consolidated Financial Results ('the Statement') of KG Denim Limited ("the holding company"), which includes its subsidiaries (the holding company and its subsidiaries together referred to as "the Group"), for the quarter ended March 31, 2026 and the consolidated year to date results for the period from April 1, 2025 to March 31,2026, being submitted by the holding company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, (as amended) ('Listing Regulations').

In our opinion and to the best of our information and according to the explanations given to us, the Consolidated Financial Results for the Year ended 31st March 2026:

(i) includes the results of the holding company, its Wholly-owned subsidiary KG Denim (USA) Inc. and Subsidiary Trigger Apparels Limited.

(ii) is presented in accordance with the requirements of Regulations 33 of the Listing Regulations; and

(iii) gives a true and fair view in conformity with the recognition and measurement principles laid down in the Indian Accounting Standards and other accounting principles generally accepted in India of the consolidated Net loss and consolidated total comprehensive income and other financial information of the Group for the year ended 31st March 2026

Basis for Opinion

We conducted our audit in accordance with the Standards on Auditing ("SAs") specified under Section 143(10) of the Companies Act, 2013 ("the Act"). Our responsibilities under those SAs are further described in the Auditor's Responsibilities for the Audit of the Consolidated Annual Financial Results section of our report. We are independent of the Group, its Subsidiaries in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India together with the ethical requirements that are relevant to our audit of the Consolidated financial statements under the provisions of the Act, and the Rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the Code of Ethics. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion on the Consolidated annual financial results.

No. 4, Guru Govind Singh Road, R.S. Puram, Coimbatore 641 002 Tel : 0422- 4500952 / 4500941

Email: gsaccounts@gopalaiyer.in Br: ☎ Chennai ☎ Tiruvallur

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Emphasis of Matter Paragraph:

We draw attention to Note no. 7 to the financial statements regarding certain proceedings initiated by creditors against the Company before the National Company Law Tribunal (NCLT) for recovery of outstanding dues aggregating to ₹2.68 crore, which remained pending as at 31 March 2026.

Our opinion is not modified in respect of this matter

Management's and Board of Director's Responsibilities of the Consolidated Annual Financial Results:

The accompanying Statement which includes the Consolidated Financial Results is the responsibility of the Parent's Board of Directors and has been approved by them for the issuance. The Consolidated Financial Results for the year ended 31st March, 2026 has been compiled from the related audited consolidated financial statements for the year ended 31st March 2026. This responsibility includes the preparation and presentation of the Consolidated Financial Results for the quarter and year ended 31st March, 2026 that give a true and fair view of the consolidated net loss and consolidated other comprehensive income and other financial information of the Group including its subsidiaries in accordance with the recognition and measurement principles laid down in the Indian Accounting Standards, prescribed under Section 133 of the Act, read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulations 33 of the Listing Regulations.

The respective Board of Directors of the companies included in the Group are responsible for maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding the assets of the Group and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and the design, implementation and maintenance of adequate internal financial controls, that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the respective financial results that give a true and fair view and are free from material misstatement, whether due to fraud or error, which have been used for the purpose of preparation of this Consolidated Financial Results by the Directors of the Parent, as aforesaid.

In preparing the Consolidated Financial Results, the respective Board of Directors of the companies included in the Group are responsible for assessing the ability of the respective entities to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the respective Board of Directors either intends to liquidate their respective entities or to cease operations, or has no realistic alternative but to do so.

The respective Board of Directors of the companies included in the Group are responsible for overseeing the financial reporting process of the Group.

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Auditor's Responsibilities for the Audit of the Consolidated Financial Results for the year ended 31st March, 2026

Our objectives are to obtain reasonable assurance about whether the Consolidated Financial Results for the year ended 31st March, 2026 as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of this Annual Consolidated Financial Results.

As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:

• Identify and assess the risks of material misstatement of the Annual Consolidated Financial Results, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
• Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances. Under Section 143(3)(i) of the Act, we are also responsible for expressing our opinion through a separate report on the complete set of standalone financial statements on whether the company has adequate internal financial controls with reference to standalone financial statements in place and the operating effectiveness of such controls.
• Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates made by the Board of Directors.
• Evaluate the appropriateness and reasonableness of disclosures made by the Board of Directors in terms of the requirements specified under Regulations 33 of the Listing Regulations.
• Conclude on the appropriateness of the Board of Directors' use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the ability of the Group to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the Annual Consolidated Financial Results or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the Group to cease to continue as a going concern.
• Evaluate the overall presentation, structure and content of the Annual Consolidated Financial Results, including the disclosures, and whether the Annual Consolidated Financial Results represent the underlying transactions and events in a manner that achieves fair presentation.
• Perform procedures in accordance with the Circular No. CIR/CFD/CMD 1/44/2019 dated 29th March, 2019 issued by the SEBI under Regulation 33(8) of the Listing Regulations to the extent applicable.

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• Obtain sufficient appropriate audit evidence regarding the financial results of the entities within the Group to express an opinion on the Annual Consolidated Financial Results. We are responsible for the direction, supervision and performance of the audit of financial information of such entities included in the Annual Consolidated Financial Results of which we are the independent auditors.

Materiality is the magnitude of misstatements in the Annual Consolidated Financial Results that, individually or in aggregate, makes it probable that the economic decisions of a reasonably knowledgeable user of the Annual Consolidated Financial Results may be influenced. We consider quantitative materiality and qualitative factors (i) in planning the scope of our audit work and in evaluating the results of our work; and (ii) to evaluate the effect of any identified misstatements in the Annual Consolidated Financial Results.

We communicate with those charged with governance of the Holding Company and such other entities included in the Annual Consolidated Financial Results of which we are the independent auditors regarding, among other matters, the planned scope and timing of the audit and significant audit findings including any significant deficiencies in internal control that we identify during our audit.

We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards.

Other Matters

a) The accompanying Statement includes the unaudited financial results and other financial information in respect of a subsidiary located outside India whose financial results and other financial information reflects total assets (before consolidation adjustments) of Rs. 137.40 Lakhs as on 31st March 2026 and total revenues (before consolidation adjustments) of Rs.0.00 Lakhs and, total loss after tax (before consolidation adjustments) of Rs. 0.15 Lakhs and Rs. 4.01 Lakhs, for the quarter ended 31st March 2026 and the year-to-date results for the period from April 1,2025 to March 31,2026 respectively and cash outflow (before consolidation adjustments) of Rs. 4.19 Lakhs for the period from April 1, 2025 to March 31, 2026 as considered in the statement.

b) The Unaudited standalone financial statements / financial information of the subsidiary located outside India have been prepared in accordance with the accounting principles generally accepted in their country and have been furnished to us by the holding company’s management by converting to the accounting principles accepted in India. We have reviewed the conversion adjustments made by the holding company’s management. Our conclusion in so far as it relates to the amounts and disclosures included in the statement in respect of this subsidiary located outside India is solely based on the conversion adjustments made by the holding company’s management and reviewed by us. In our opinion and according to the information and explanations given to us by the management, these standalone unaudited financial results are not material to the Group. Our opinion on the Consolidated Financial Results for the Year ended 31st March 2026 is not modified in respect of the above matter with respect to our reliance on the standalone financial results certified by the Board of Directors.

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c) The accompanying Statement includes the results for the quarter ended 31st March, 2026 being the balancing figure between audited figures in respect of the full financial year and the published year to date figures up to the third quarter of the current financial year which were subject to limited review by us, as required under the Listing Regulations. Our opinion on the Audit of the Consolidated Financial Results for the year ended 31st March, 2026 is not modified in respect of this matter.

For Gopalaiyer and Subramanian
Chartered Accountants
(Firm Regn. No:0009605)

CA M. Venkatesh Prasath
Partner
M.no: 264906
UDIN: 26264906YUCRSH4695

Place: Coimbatore
Date: 29.05.2026

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K G DENIM LIMITED

CIN: L171157Z1992FLC003798

Regd. Office: Then Thirumalai, Coimbatore - 641 302. Phone: 04394-235240, Fax: 04254-235401 Website: www.kgdenim.com, E-mail: cskgdt@kgdenim.in

Statement of Audited Consolidated Financial Results for the Quarter and year ended on 31st March 2026

Rs. In Lakhs, Except EPS

No	Particulars	Consolidated
		Quarter Ended			Year Ended
		Audited	Unaudited	Audited	Audited	Audited
	PART I	31.03.2026	31.12.2025	31.03.2025	31.03.2026	31.03.2025
1	Income from operations:
	(a) Revenue From Operations	1,169.55	853	727	4,203.60	6,547
	(b) Other Income	1,112.85	474	778	2,062.23	785
	Total Income	2,282.40	1,327	1,505	6,268.83	7,332
2	Expenses
	(a) Cost of material consumed	206.97	1,358	107	1,137.77	1,114
	(b) Purchases of Stock-in-trade	319.13	322	263	1,250.26	953
	(c) Change in inventories of finished goods, Work-in-progress and stock-in-trade	-503.90	-1,872	-355	-3,196.64	2,709
	(d) Power & Fuel	219.91	148	149	986.91	1343
	(e) Stores & Chemicals	31.81	148	84	341.81	554
	(f) Employee benefit expense	687.08	350	487	1,581.98	2,333
	(g) Finance Cost	325.09	671	2,249	2,301.73	3,015
	(h) Depreciation and amortization expense	-76.08	446	-201	818.92	898
	(i) Other Expenses	234.27	322	91	962.27	1,135
	Total Expenses	1,444.28	1,894	2,844	6,185.01	14,054
3	Profit / (Loss) before exceptional items (1-2)	838.12	-567	-1,339	80.82	-6,721
4	Exceptional items			-0		2,040
5	Profit / (Loss) before tax	838.12	-567	-1,339	80.82	-4,682
	Tax Expense
	Current tax		-	-	-	-
	Deferred tax	277.31	-145	-351	85.31	-1,202
6	Income Tax for earlier years					100
	Total tax expenses	277.31	-145	-351	85.31	-1,102
7	Net Profit (Loss) for the period	560.81	-422	-988	-4.49	-3,579
8	Other Comprehensive Income (Net of Tax)
	Amount of items that will not be reclassified to profit or loss
	1) Fair value of Equity Instruments	0.05	0.52	0.06	1.84	0.12
9	2) Gratuity Valuation thru OCI	-192.45		454	-192.45	454
	Total comprehensive income/loss) for the period/year	-192.40	0.52	454	-190.61	454
10	Profit for the year attributable to:
	Share holder of the Company	510.96	-420	-1,076	31.29	-3,582
	Non-controllable interest	49.85	-3	88	-35.79	3
	Other Comprehensive Income for the year attributable to:
	Share holder of the Company	-192.45	0.52	452	-191.65	453
	Non-controllable interest	1.04		0.49	1.04	0.49
	Total Comprehensive Income for the year attributable to:
	Share holder of the Company	-191.41	0.52	453	-190.61	454
	Non-controllable interest	378.80	-421	-563	-160.36	-3,129
	Share holder of the Company	-8.39	-3	30	-34.79	3
11	Paid-up Equity Share Capital
	(Face value of Rs.10/- each)	2,565.00	2,565	2,565	2,565.00	2,565
12	Reserves (excluding revaluation reserve)				-3,565.92	-3,300
	Earnings per share (EPS) - Basic & Diluted (Face Value of Rs.10 each)	1.99	-1.64	-4.19	0.12	-13.97

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K G DENIM LIMITED

CIN: L17115TZ1992PLC003798

Regd. Office: Then Thirumalai, Coimbatore - 641 302. Phone: 04254-235401, Fax: 04254-235400 Website: www.kgdenim.com, E-mail: cskgdl@kgdenim.in

1. The above audited consolidated financial results of the Group for the Quarter and year ended 31st March 2026 were reviewed by the Audit Committee and thereafter approved by the Board of Directors at its meetings held on 29th May 2026.

2. The Statement has been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (Ind AS) and relevant amendment rules thereto prescribed under Section 133 of the Companies Act, 2013 and other recognised accounting practices and policies to the extent applicable.

3. Among the Consortium of Bankers of the Company one Bank and one NBFC had dissented from the Restructuring Scheme announced by the Reserve Bank of India. Discussions are on and solution to overcome the problem is being explored.

4. As part of the Restructuring Scheme with the Bankers, approval of the Board of Directors was taken at this meeting for sale of Non core assets of the Company which along with Promoters’ contribution is expected to fetch around Rs.50 Crore by 30th June 2026.

5. The Net Profit of the group Company for the quarter and year ended March 2026 includes Rs.1356.02 Lakh towards profit on sale of non-core assets. The said amount has been reported under ‘Other Income’ in the Statement of Profit and Loss as per applicable Indian Accounting Standards.

6. During the year ended 31 March 2026, the Holding Company recognized Deferred Tax Assets on brought forward business losses and unabsorbed depreciation only to the extent considered recoverable. The recognition is based on management’s assessment that sufficient future taxable profits are likely to arise from continuing operations, supported by operational restructuring initiatives, improved market conditions, and proposed monetisation of non-core assets. The carrying amount of Deferred Tax Assets is reviewed at each reporting date and adjusted, where necessary, based on prevailing facts and circumstances.

7. As at the balance sheet date, few cases filed by creditors against the Holding Company were pending before the National Company Law Tribunal (NCLT) seeking recovery of alleged outstanding dues aggregating to ₹ 2.68 crore. The management is actively engaged in discussions and negotiations with the concerned creditors for settlement of the aforesaid claims.

8. On 21 November 2025, the Government of India notified four Labour Codes, namely the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020, consolidating 29 existing labour laws. The Ministry of Labour and Employment has published draft Central Rules and Frequently Asked Questions (FAQs) to facilitate assessment of the financial impact arising from the changes introduced these Codes.

9. The Company has evaluated and quantified the incremental impact of these changes based on the best information currently available and in accordance with the guidance issued by the Institute of Chartered Accountants of India (ICAI). Considering the materiality of the impact and its regulatory-driven, non-recurring nature, the Company has presented the incremental impact as gratuity valuations through OCI item in the standalone financial results under the Other Comprehensive Income of the Profit and loss Statement, amounting to ₹1.92 crores for the year ended 31 March 2026.

10. The increase is primarily attributable to the recognition of additional past service cost relating to gratuity liabilities arising from the revised definition of wages applicable to employees and contract labour under the Labour Codes. The Group continues to monitor the finalisation of the Central and State Rules and any further clarifications issued by the Government on various aspects of the Labour Codes. Appropriate accounting adjustments, if any, will be recognised in the financial statements as and when such.

11. The Group has organized the business into 3 segments namely, Textiles, Power and Garments. This reporting complies with IndAS 108 segment reporting principles.

12. Previous year’s figures have been regrouped / re arranged where necessary to confirm to current year’s classification.

Place: Coimbatore
Date: 29th May 2026

For K G DENIM LIMITED

KG BAALAKRISHNAN
EXECUTIVE CHAIRMAN
DIN: 00002174

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K G DENIM LIMITED

CIN: L17115TZ1992PLC003798

AUDITED CONSOLIDATED SEGMENTWISE REVENUE, RESULTS SEGMENT ASSETS AND LIABILITIES FOR THE QUARTER AND YEAR ENDED ON 31st MARCH 2026 Rs. In Lakhs
S No	Particulars	Consolidated
		Quarter Ended			Year Ended
		Audited	Unaudited	Audited	Audited	Audited
	PART II	31.03.2026	31.12.2025	31.03.2025	31.03.2026	31.03.2025
1	Segment Revenue ( Net Sale / Income)
	(a) Textiles	545.00	338	252	1,945.00	4,705
	(b) Power	11.00	-	-	69.00	428
	(c) Garments	624.23	515	474	2,203.23	1,626
	Total Segment Revenue	1,181	853	727	4,217	6,759
	Less: Inter Segment Sales	11	-	-	13	212
	Revenue from operations	1,170	853	727	4,204	6,547
	Segment Results ( Profit before Interest & Tax )
	(a) Textiles	1,689	355	668	3,398.44	(723)
	(b) Power	(558)	(261)	(220)	(1,093.00)	(1,068)
	(c) Garments	33	9	463	78.56	125
	Total	1,164	103	911	2,383	(1,667)
	Less: a) Finance Cost	325.36	671	2,249	2,302.00	3,015
Profit Before Tax	838	(567)	(1,339)	81	(4,682)
3	Segment Asset
	(a) Textiles	27,532	27,567	25,619	27,532	25,619
	(b) Power	4,969	5,106	4,624	4,969	4,624
	(c) Garments	4,182	4,209	3,816	4,182	3,816
	Total Segment asset	36,683	36,883	34,059	36,683	34,059
4	Segment Liabilities
	(a) Textiles	15,557	14,274	12,778	15,557	12,778
	(b) Power	242	2,726	2,602	242	2,602
	(c) Garments	2,037	1,877	1,554	2,037	1,554
	Segment Liabilities	17,836	18,877	16,934	17,836	16,934

Place: Coimbatore
Date: 29th May 2026

For K G DENIM LIMITED

KG Baalakrishnan

Executive Chairman

DIN: 00002174

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K G Denim Limited
CIN: L17115TZ1992PLC003798
Statement of Consolidated Asset & Liabilities as on 31st March 2026

	(Rs. In Lakhs)
	Particulars	31.03.2026	31.03.2025
I	ASSETS	Audited	Audited
1	Non-current assets
	(a) Property, plant and equipment	12,073	12,920
	(b) Intangible asset	0.01	0.01
	(c) Right to use asset	-	-
	(d) Non-current financial assets
	Non-current investments	333	331
	(e) Other non current financial assets	278	239
	(f) Deferred tax Assets	2,857	2,943
	Total non-current financial assets	15,541	16,432
2	Current assets
	(a) Inventories	10,741	7,715
	(b) Current financial assets
	(i) Trade receivables, current	4,748	3,886
	(ii) Cash and cash equivalents	39	356
	(iii) Bank balance other than (ii) above	134	27
	(c) Current tax assets (net)	184	200
	(d) Other current assets	5,294	5,437
	(e) Assets Held for Sale	-	7
	Total current assets	21,141	17,627
	Total Assets	36,683	34,059
II	EQUITY AND LIABILITIES
1	EQUITY
	(a) Equity share capital	2,565	2,565
	(b) Other equity	(3,566)	(3,406)
	Equity attributable to shareholders of the Company	(1,001)	(841)
	Non-Controlling Interest - Equity	(431)	(396)
	Total Equity	(1,432)	(1,237)
2	LIABILITIES
	Non-current liabilities
	(a) Non-current Financial Liabilities
	(i) Borrowings	17,329	15,615
	(ii) Other financial liabilities	310	321
	(b) Long-term provisions	539	282
	(c) Long-term - Trade Payable	2,100	2,100
	(d) Deferred government grants	-	-
	Total Non-Current Liabilities	20,279	18,319
	Current liabilities
	(a) Current Financial Liabilities
	(i) Borrowings	9,110	6,799
	(ii) Trade Payable - dues of micro enterprises & Small enterprises	699	929
	(iv) Trade Payable - dues of other than micro enterprises & Small Enterprises	6,854	8,134
	(v) Other financial liabilities	387	316
	(b) Other current financial liabilities	741	639
	(c) Short-term provisions	46	31
	(d) Deferred government grants	-	131
	Total -Current Liabilities	17,836	16,978
	Total equity and liabilities	36,682.56	34,059

Place: Coimbatore
Date 29th May 2026

For K G Denim Limited

K G BAAJAKRISHNAN
EXECUTIVE CHAIRMAN
DIN 00002174

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K G Denim Limited
Then Thirumalai
CONSOLIDATED STATEMENT OF CASH FLOW FOR THE YEAR ENDED 31.03.2026
(Rs. In Lakhs)

PARTICULARS	YEAR ENDED	YEAR ENDED
31.03.2026	31.03.2025
A.	CASH FLOW FROM OPERATING ACTIVITIES:	Audited
Net profit before tax and extra ordinary items	80.81	(6,721.34)
Adjustments for:
Depreciation and Amortization expenses	818.92	897.99
Provision for Doubtful Debts	-	-
Loss/(Profit) on Sale of Fixed Assets	(1,469.82)	(20.52)
Interest Income	(381.35)	(418.26)
Dividend Income	(0.10)	(0.07)
Apportioned on Government Grants	(130.87)	(170.63)
Remeasurement of Employee Benefit Obligations	(192.45)	453.64
Gain on Termination of Lease	-	(0.27)
Revaluation of Equity Instrument	1.84	-
Finance cost	2,301.73	3,014.76
Operating Profit before working capital changes	1,028.71	(2,964.70)
(Increase)/Decrease in Trade and other receivables	(945.10)	2,895.70
(Increase)/Decrease in Inventories	(3,026.39)	3,261.54
(Increase)/Decrease in Other Non current assets	(14.66)	9.15
(Increase)/Decrease in Other Current assets	134.08	552.99
Increase/(Decrease) in Trade and other payables	(1,208.27)	(5,504.51)
Increase/(Decrease) in Provisions	256.11	(366.10)
Cash generated from operations	(3,775.50)	(2,115.93)
Cash flow before extraordinary items	(3,775.50)	(2,115.93)
Exceptional items	-	2,039.72
Cash flow after extraordinary items	(3,775.50)	(76.21)
Income Tax	-	(99.62)
Net cash (used in)/generated from operating activities	(3,775.50)	(175.83)
Cash inflow
Cash outflow
Purchase of property, plant and equipment	(12.90)	(62.64)
Interest Income	381.35	418.26
Dividend Income	0.10	0.07
Proceeds of investment	(1.84)	-
Margin money deposit with bank	(107.81)	297.43
Investments	-	-
Net cash (used in)/generated from investing activities	1,776.12	712.47
C.	CASH FLOW FROM FINANCING ACTIVITIES:
Cash inflow
Provision for Equity Dividend	-	-
Distribution Tax on Equity Dividend	-	-
Interest paid	(2,301.73)	(3,014.77)
Repayment to lease liabilities	-	-
Net cash (used in)/generated from financing activities	1,682.07	(288.48)
Net Increase in cash and cash equivalents	(317.32)	248.17
Cash and cash equivalents as at 1st April, 2025 / 2024
(Opening Balance)	355.91	107.74
Cash and cash equivalents as at 31st Mar, 2026 / 2025
(Closing Balance)	38.59	355.91
Cash and cash equivalents as per above comprises of the following
Cash and cash equivalents	38.59	355.91
Bank overdraft	38.59	355.91
	Balance as per Statement of Cash Flows	38.59

GENIM LIMITED
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