Kinetic Engineering Ltd. — Interim / Quarterly Report 2026

May 29, 2026

KINETIC

CELEBRATING 50 YEARS OF KINETIC

KEL:SH:SE

Date: May 29, 2026

To,

The Manager-Corporate Relations Department

BSE Limited

1st Floor, P J Towers

Fort, Mumbai- 400 001.

BSE Scrip Code: 500240

Subject: Outcome of Board Meeting held on May 29, 2026

Dear Sir/Madam,

Pursuant to Regulation 30 read with Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 ("SEBI Listing Regulations"), we wish to inform you that the Board of Directors of the Company, at its meeting held today i.e. Friday, May 29, 2026, has inter alia considered, approved and/or taken note of the following matters:

a) Financial Results:

Approved the Audited Standalone and Consolidated Financial Results of the Company for the quarter and financial year ended March 31, 2026, along with the Audit Reports issued by the Statutory Auditors thereon.

b) Re-appointment of Internal Auditor:

The Board, based on the recommendation of the Audit Committee, has approved the re-appointment of Mr. Bhagwan S Waghmare as the Internal Auditor of the Company for the FY 2026-27. Additional information as required under Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations read with applicable circulars is enclosed as Annexure.

c) Investment made in Subsidiary Company:

Took note of the investment made by the Company in its Subsidiary Company. Additional information as required under Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations read with applicable circulars is enclosed as Annexure.

A copy of the said result is enclosed herewith. The same is also available on the website of the Company.

The meeting of the Board of Directors commenced at 14:15 Hrs. (IST) and concluded at 17:40 Hrs. (IST)

Thanking You,

Yours Truly,

For Kinetic Engineering Limited

Chaitanya Mundra

Digitally signed by
Chaitanya Mundra
Date: 2026.05.29 17:47:07
+05'30'

Chaitanya Mundra
Company Secretary and Compliance Officer

KINETIC ENGINEERING LTD

Registered Address:

D1 Block, Plot No.18/2,

Chinchwad, Pune

Maharashtra India 411019

Factory Address:

Kinetic Manufacturing Plant

Nagar-Daund Road, Ahmednagar

Maharashtra India 414001

Contact: +91 2066142049

Email ID: kelinvestors@kineticindia.com

Website: www.kineticindia.com

CIN: L35912MH1970PLC014819

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PAWAN JAIN AND ASSOCIATES
CHARTERED ACCOUNTANTS
CA

Independent Auditor's Report on Consolidated Financial Results of KINETIC ENGINEERING LIMITED for the quarter and year ended March 31, 2026, pursuant to the Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended

To,
The Board of Directors,
Kinetic Engineering Limited
CIN: L35912MH1970PLC014819

Report on the Audit of the Consolidated Financial Results

Opinion

We have audited the accompanying Statement of Consolidated Financial Results of KINETIC ENGINEERING LIMITED ("the Parent") and its subsidiary KINETIC WATTS & VOLTS LIMITED for the quarter and Year ended March 31, 2026 ("the Statement"), being submitted by the Parent pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("Listing Regulations"). This statement is the responsibility of the Company’s Management and has been approved by the Board of Directors. Our responsibility is to issue a report on these financial statements based on our review.

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

i. Includes the result of the subsidiary entity KINETIC WATTS & VOLTS LIMITED

ii. Is presented in accordance with the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended; 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 profit and consolidated total comprehensive income and other financial information of the Group 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 Standards are further described in paragraph (a) of Auditor's Responsibilities section below. We are independent of the Group, its associate and joint venture in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India ("the ICAI") together with the ethical requirements that are relevant to our audit of the Consolidated Financial Results for the year ended March 31, 2026 under the provisions of the Act and the Rules thereunder, and we

Address: 302, Trade Net Building, Next to Phoenix Market City, Vimannagar Corner, Pune – 401014
Email: accounts@pawanjainandassociates.com Phone: 7276010788 Whatsapp: 8999856508

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PAWAN JAIN AND ASSOCIATES
CHARTERED ACCOUNTANTS

have fulfilled our other ethical responsibilities in accordance with these requirements and the ICAI's Code of Ethics. We believe that the audit evidence obtained by us and the audit evidence obtained by the other auditors in terms of their reports referred to in Other Matters section below, is sufficient and appropriate to provide a basis for our audit opinion.

Management’s Responsibilities for the Consolidated Financial Results

These consolidated annual financial results have been prepared based on the consolidated annual financial statements. The Holding Company's Board of directors are responsible for the preparation and presentation of these consolidated annual financial results that give a true and fair view of the net profit and other comprehensive income and other financial information of the Group including its associates in accordance with 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 the Regulations 33 of the Listing Regulations. The respective Board of Directors of the companies included in the Group and of its subsidiary are responsible for maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding of the assets of the Group and its subsidiary 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 consolidated annual 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 the consolidated annual financial results by the Directors of the Holding Company aforesaid.

In preparing the Consolidated Financial Results, the respective Board of Directors of the companies included in the Group and of its subsidiary 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 and of its subsidiary entity is responsible for overseeing the financial reporting process of the Group and of its subsidiary.

Auditor’s Responsibilities for the Audit of the Consolidated Financial Results

Our objectives are to obtain reasonable assurance about whether the Consolidated Financial Results for the year ended March 31, 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 Consolidated Financial Results.

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 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

2

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PAWAN JAIN AND ASSOCIATES
CHARTERED ACCOUNTANTS

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, but not for the purpose of expressing an opinion on the 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 Regulation 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 and its associate and joint venture 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 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 and its associate and joint venture 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.

• Obtain sufficient appropriate audit evidence regarding the Annual Standalone Financial Results/ Financial Information of the entities within the Group and its associate and joint venture 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. For the other entities included in the Annual Consolidated Financial Results, which have been audited by the other auditors, such other auditors remain responsible for the direction, supervision and performance of the audits carried out by them. We remain solely responsible for our audit opinion.

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 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 Consolidated Financial Results.

We communicate with those charged with governance of the Parent and such other entities included in the 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.

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PAWAN JAIN AND ASSOCIATES
CHARTERED ACCOUNTANTS

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.

We also performed procedures in accordance with the circular issued by the SEBI under Regulation 33(8) of the Listing Regulations to the extent applicable.

The Statement includes the results of the entities mentioned below –

Kinetic Engineering Limited	Holding Company
Kinetic Watts and Volts Limited	Subsidiary Company

Other Matters

The Statement includes the results for the Quarter and Year ended March 31, 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. Our report is not modified in respect of this matter.

For M/s PAWAN JAIN & ASSOCIATES
(Chartered Accountants)
Firm Registration No.: 0107867W

CA PAWAN JAIN
(Partner)
Membership No : 032900

UDIN No: 260329000RvHx5011
Place: Pune
Date: 29.05.2026

4

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KINETIC ENGINEERING LIMITED

Regd. Office : D-1 Block, Plot No. 18 / 2, MIDC, Chinchwad, Pune - 411 019

CIN : L35912MH1970PLC014819

Website : www.kineticindia.com Tel. Ph. : +91-20-66142049 Fax No. : +91-20-66142088/89

Email : info@kineticindia.com

STATEMENT OF AUDITED CONSOLIDATED FINANCIAL RESULTS FOR THE QUARTER AND YEAR ENDED MARCH 31, 2026

Sr. No.	Particulars	Quarter ended			Financial Year ended
		March 31 2026	Dec. 31 2025	March 31 2026	March 31 2026	March 31 2025
		Audited	Unaudited	Audited	Audited	Audited
1	Revenue from Operations
	(a) Net Sales / Income from Operations	4,462	3,828	3,824	15,719	14,193
	(b) Other Operating Income	11	9	30	56	53
	Total Revenue from Operations (a + b)	4,474	3,837	3,854	15,775	14,246
2	Other Income	93	85	85	866	1,281
3	Total Income (1+2)	4,567	3,922	3,939	16,641	15,527
4	Expenses
	(a) Cost of materials consumed	2,886	2,220	1,985	9,282	7,841
	(b) Changes in inventories of finished goods, work-in-progress and stock-in-trade	-533	-155	26	-768	-95
	(c) Employee benefits expenses	676	622	557	2,550	2,240
	(d) Finance costs	143	118	171	582	490
	(e) Depreciation and amortisation expenses	183	154	177	632	669
	(f) Other expenses	1,099	948	974	4,200	3,759
	Total Expenses	4,455	3,907	3,890	16,478	14,904
5	Profit Before Exceptional Items (3-4)	112	15	49	163	623
6	Exceptional Items
	Past service cost due to wage code revision - in Gratuity	76	-	-	76	-
7	Profit / (Loss) before tax (5-6)	36	15	49	87	623
8	Tax Expenses
	(a) Current Tax	-	-	-	-	-
	(b) Deferred Tax	-	-	-	-	-
	Total Tax Expenses	-	-	-	-	-
9	Profit / (Loss) after tax (7-8)	36	15	49	87	623
10	Profit/(Loss) attributable to Non-controlling interest	10	-5	-13	-16	-19
11	Profit/(Loss) attributable to Owners Company for the Period	27	20	62	103	642
12	Other Comprehensive Income
	Items that will not be reclassified to Profit or Loss
	(i) Re-measurement of the net defined benefit plan	3	-	-19	3	-19
	(ii) Income Tax Effect	-	-	-	-	-
	Total Other Comprehensive Income	3	-	-19	3	-19
13	Total Comprehensive Income for the period (9+12)	39	15	30	90	604
14	Profit attributable to :
	Owner Company	27	20	62	103	642
	Non-Controlling Interests	10	-5	-13	-16	-19
15	Total Comprehensive Income attributable to :
	Owner Company	29	20	43	106	623
	Non-controlling Interests	10	-5	-13	-16	-19
16	Paid-up Equity share capital (Face value Rs. 10 per share)	2,691	2,381	2,341	2,691	2,341
17	Earnings per equity Share
	(a) Basic	0.11	0.09	0.28	0.43	2.89
	(b) Diluted	0.10	0.08	0.27	0.42	2.86

Anoma

KINETIC ENGINEERING LIMITED

KINETIC INDIA & ASSEMBLY

1976

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Notes:

1. The above Audited Financial Results for the quarter ended 31 March 2026, have been reviewed by the Audit Committee and were approved by the Board of Directors at their respective meetings held on 29th May, 2026.

2. The above consolidated results are in respect of Kinetic Engineering Ltd., & its subsidiary - Kinetic Watts & Volts Limited.

3. The company is operating in single segment.

4. Other Income includes Profit on Sale of Non-Core Assets of Rs. 458 lakhs for year ended 31st March. 2026, Rs.1009 lakhs for the year ended 31st March. 2025.

5. Deferred Tax Asset in respect of carried forward losses is recognized to the extent of Deferred Tax Liability.

6. No provision for Current Tax is made since there is no Taxable Income in view of carried forward Business Losses and Unabsorbed Depreciation.

7. During the quarter ended March 31, 2026, the Company allotted 31,00,000 Equity Shares of face value Rs. 10/- each pursuant to conversion of an equal number of warrants, at an issue price of Rs. 171/- per warrant, aggregating to Rs. 39,75,75,000/- (Rupees Thirty Nine Crore Seventy Five Lakh Seventy Five Thousand Only.)

8. During the quarter ended March 31, 2026, the Company made investments aggregating to Rs. 13,00,00,000/- in the equity share capital of its subsidiary company, Kinetic Watts and Volts Ltd., comprising Rs. 3,00,00,000/- invested on February 23, 2026 and Rs. 10,00,00,000/- invested on March 31, 2026.

9. Figures for the previous periods have been regrouped / reclassified, wherever necessary, to conform to current period’s presentation.

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STATEMENT OF AUDITED CONSOLIDATED ASSETS AND LIABILITIES AS AT March 31, 2026
(Rs. In Lakhs)
Sr.	Particulars	As at March 31, 2026	As at March 31, 2025
		Audited	Audited
A.	ASSETS
1)	Non-current assets
a)	Property, Plant & Equipments	6,488	5,793
b)	Capital work-in-progress	2,178	3,576
c)	Other Intangible Assets	3,802	39
d)	Financial Assets	-	-
	(i) Investments	392	385
	(ii) Others	373	325
e)	Deferred Tax Assets	-	-
f)	Other Non-Current Assets	61	60
		13,294	10,179
2)	Current assets
a)	Inventories	6,870	5,409
b)	Financial Assets	-	-
	(i)Investments	-	-
	(ii) Trade receivables	3,541	3,760
	(iii) Cash and cash equivalents	3,911	3,726
	(iv) Bank Balances other than (iii) above	44	54
	(v) Loans	4	4
	(vi) Others	9	1
c)	Current Tax Assets(Net)	241	165
d)	Other current assets	1,420	368
		16,040	13,486
	TOTAL ASSETS	29,334	23,664
	EQUITY AND LIABILITIES
A.	Equity
a)	Share Capital	2,691	2,341
b)	Other Equity	12,214	7,969
c)	Non Controlling Interest	1,409	1,426
		16,315	11,736
B.	Liabilities
1)	Non-current liabilities
a)	Financial Liabilities
	(i) Borrowings	4,734	4,371
b)	Provisions	264	177
c)	Other Non-Current Liabilities	136	-
		5,135	4,549
2)	Current liabilities
a)	Financial Liabilities
	(i) Borrowings	2,324	1,664
	(ii) Trade payables	4,286	4,266
	(iii) Others	468	364
b)	Provision	281	295
c)	Other Current Liabilities	527	791
		7,885	7,380
	TOTAL EQUITY AND LIABILITIES	29,334	23,664

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STATEMENT OF CONSOLIDATED CASH FLOWS FOR THE YEAR ENDED March 31, 2026
		(Rs In Lakhs)
Sr.	Particulars	Year ended March 31, 2026	Year ended March 31, 2025
		Audited	Audited
A.	CASH FLOW FROM OPERATING ACTIVITIES
	Net Profit / (Loss) for the year	90	604
	Adjustment For :
	Depreciation	632	669
	Interest & Finance charges (Net)	452	436
	Dividend Received	-8	-7
	Unrealised gain on fair valuation of Investment	-7	-14
	Unrealised Exchange difference loss / (gain)	-	-
	Profit (-) / Loss (+) on sale of Investments	-	-
	Profit (-) / Loss (+) on sale of Assets	-464	-1,029
	Operative Profit before Working Capital Changes	696	657
	Adjustment for net change in:
	Trade and Other Receivables	-873	-798
	Inventories	-1,462	-306
	Trade & Other payables	-183	-1,605
	Cash generated from operations	-1,823	-2,053
	Direct Taxes	-76	-103
	Net Cash Generated from operating activities	-1,898	-2,156
B.	CASH FLOW FROM INVESTING ACTIVITIES
	Purchase of Property, Plant & Equipment and Intangible Assets	-3,691	-4,113
	Sale of Property, Plant & Equipment and Intangible Assets	464	1,911
	Sale Of Investment (Net)	-	-
	Purchase of Investment (Net)	0	515
	Dividend received	8	7
	Interest Received	123	23
	Net Cash Generated/(Used) in investing activities	-3,096	-1,656
C.	CASH FLOW FROM FINANCING ACTIVITIES
	Proceeds from Long Term Borrowings (Net)	616	1,147
	Proceeds from Short Term Borrowings	660	1,243
	Issue Of Equity Shares / Convertible Warrants	4,489	6,671
	Redemption of Preference Shares	-	-1,964
	Interest and Financial Charges paid	-584	-483
	Net Cash Generated/(Used) in financing activities	5,180	6,615
D.	Net change in Cash and cash equivalents (A+B+C)	186	2,803
	Cash and Cash Equivalents (Opening)	3,726	922
	Cash and Cash Equivalents (Closing)	3,911	3,726

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PAWAN JAIN AND ASSOCIATES
CHARTERED ACCOUNTANTS
CA

Independent Auditor's Report on Standalone Financial Results of KINETIC ENGINEERING LIMITED for the quarter and year ended March 31, 2026, pursuant to the Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015

To
The Board of Directors,
Kinetic Engineering Limited
CIN: L35912MH1970PLC014819

Report on the Audit of the Standalone Financial Results

Opinion

We have audited the Standalone Financial Results for the year ended March 31, 2026 and reviewed the Standalone Financial Results for the quarter ended March 31, 2026 (refer 'Other Matters' section below), which were subject to limited review by us, both included in the accompanying "Statement of Standalone Financial Results for the Quarter and Year ended March 31, 2026" of Kinetic Engineering Limited ("the Company"), ("the Statement"), being submitted by the Company pursuant to the requirements 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 Statement is presented in accordance with the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended; and 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 net profit, total comprehensive income and other financial information of the Company for the quarter ended March 31, 2026 and 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 Standards are further described in paragraph of Auditor's Responsibilities section below. We are independent of the Company in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India ("the ICAI") together with the ethical requirements that are relevant to our audit of the Standalone Financial Results for the year ended March 31, 2026 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 ICAI's Code of Ethics. We believe that the audit evidence obtained by us is sufficient and appropriate to provide a basis for our audit opinion.

Management’s Responsibilities for the Standalone Financial Results

The Statement has been prepared on the basis of the standalone annual financial statements. The Board of Directors of the Company are responsible for the preparation and presentation of the Statement that gives a true and fair view of the net profit and other comprehensive income of the Company and other financial

Address: 302, Trade Net Building, Next to Phoenix Market City, Vimannagar Corner, Pune - 41014
Email: accounts@pawanjainandassociates.com Phone: 7276010788 Whatsapp: 8999856508

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PAWAN JAIN AND ASSOCIATES
CHARTERED ACCOUNTANTS

information in accordance with the applicable accounting standards prescribed under Section 133 of the Act read with relevant rules issue there under 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 the 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 Board of Directors are responsible for assessing the Company's ability to continue as a going concern, disclosing, as applicable, matters relating 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 financial reporting process of the Company.

Auditor’s Responsibilities for the Audit of the Standalone Financial Results

Our objectives are to obtain reasonable assurance about whether the Standalone Financial Results for the year ended March 31, 2026, 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 this Standalone Financial Results.

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 Annual Standalone 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, but not for the purpose of expressing an opinion on the effectiveness of the Company's internal control.

• 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 Regulation 33 of the Listing Regulations.

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PAWAN JAIN AND ASSOCIATES
CHARTERED ACCOUNTANTS

• 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 Company 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 Statement 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 Annual Standalone Financial Results, including the disclosures, and whether the Annual Standalone 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.

Other Matters

The Statement includes the results for the Quarter and Year ended March 31, 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. Our report on the Statement is not modified in respect of this matter.

For M/s PAWAN JAIN & ASSOCIATES
(Chartered Accountants)
Firm Registration No.: 0107867W

CA PAWAN JAIN
(Partner)
Membership No : 032900

UDIN No: 260329002TFXTJ631
Place: Pune
Date: 29.05.2026

3

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XINETIC ENGINEERING LIMITED

Regd. Office : D-1 Block, Plot No. 18 / 2, MIDC, Chinchwad, Pune - 411 019

CIN : L35912MH1970PLC014819

Website : www.kineticindia.com Tel. Ph. : +91-20-66142049 Fax No. : +91-20-66142088/89

Email : info@kineticindia.com

STATEMENT OF AUDITED STANDALONE FINANCIAL RESULTS FOR THE QUARTER AND YEAR ENDED MARCH 31, 2026

Sr. No.	Particulars	Quarter ended			Financial Year ended
		March 31 2026	Dec. 31 2025	March 31 2025	March 31 2026	March 31 2025
		Audited	Unaudited	Audited	Audited	Audited
1	Revenue from Operations
	(a) Net Sales / Income from Operations	3,971	3,576	3,824	14,975	14,193
	(b) Other Operating Income	11	9	30	56	53
	Total Revenue from Operations (a + b)	3,982	3,585	3,854	15,031	14,246
2	Other Income	76	70	82	799	1,251
3	Total Income (1+2)	4,058	3,655	3,936	15,830	15,497
4	Expenses
	(a) Cost of materials consumed	2,286	1,942	1,985	8,403	7,841
	(b) Changes in inventories of finished goods, work-in-progress and stock-in-trade	-338	-106	26	-523	-95
	(c) Employee benefits expenses	640	593	544	2,447	2,207
	(d) Finance costs	143	118	171	582	490
	(e) Depreciation and amortisation expenses	141	120	167	507	650
	(f) Other expenses	1,058	935	960	4,107	3,730
	Total Expenses	3,931	3,602	3,853	15,524	14,824
5	Profit Before Exceptional Items (3-4)	126	53	82	306	673
6	Exceptional Items
	Past service cost due to wage code revision - in Gratuity	-76	-	-	-76	-
7	Profit / (Loss) before tax (5-6)	51	53	82	231	673
8	Tax Expenses
	(a) Current Tax	-	-	-	-	-
	(b) Deferred Tax	-	-	-	-	-
	Total Tax Expenses	-	-	-	-	-
9	Profit / (Loss) after tax (7-8)	51	53	82	231	673
10	Other Comprehensive Income
	Items that will not be reclassified to Profit or Loss
	(i) Re-measurement of the net defined benefit plan	5	-	-19	5	-19
	(ii) Income Tax Effect	-	-	-	-	-
	Total Other Comprehensive Income	5	-	-19	5	-19
11	Total Comprehensive Income for the period (9+10)	56	53	63	236	654
12	Paid-up Equity share capital	2,691	2,381	2,341	2,691	2,341
	(Face value Rs. 10 per share)
13	Earnings per equity Share
	(a) Basic	0.21	0.22	0.37	0.97	3.03
	(b) Diluted	0.20	0.21	0.36	0.95	3.00

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Notes:

1. The above Audited Financial Results for the quarter and year ended 31 March 2026, have been reviewed by the Audit Committee and were approved by the Board of Directors at their respective meetings held on 29th, May 2026.

2. The company is operating in single segment.

3. Other Income includes Profit on Sale of Non-Core Assets of Rs. 458 lakhs for year ended 31st March. 2026, Rs.1009 lakhs for the year ended 31st March. 2025.

4. Deferred Tax Asset in respect of carried forward losses is recognized to the extent of Deferred Tax Liability.

5. No provision for Current Tax is made since there is no Taxable Income in view of carried forward Business Losses and Unabsorbed Depreciation.

6. During the quarter ended March 31, 2026, the Company allotted 31,00,000 Equity Shares of face value Rs. 10/- each pursuant to conversion of an equal number of warrants, at an issue price of Rs. 171/- per warrant, aggregating to Rs. 39,75,75,000/- (Rupees Thirty Nine Crore Seventy Five Lakh Seventy Five Thousand Only.)

7. During the quarter ended March 31, 2026, the Company made investments aggregating to Rs. 13,00,00,000/- in the equity share capital of its subsidiary company, Kinetic Watts and Volts Ltd., comprising Rs. 3,00,00,000/- invested on February 23, 2026 and Rs. 10,00,00,000/- invested on March 31, 2026.

8. Figures for the previous periods have been regrouped / reclassified, wherever necessary, to conform to current period’s presentation.

For and on behalf of Board of Directors
For Kinetic Engineering Limited

Ajonkya Arun Firodia
(Vice Chairman & Managing Director)
DIN: 00332204

Place:- Pune
Date:- May 29, 2026
UDIN :- 26032300ZTFXTJ6834

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STATEMENT OF AUDITED STANDALONE ASSETS AND LIABILITIES AS AT March 31, 2026
(Rs. in Lakhs)
Sr.	Particulars	As at March 31, 2026	As at March 31, 2025
		Audited	Audited
A.	ASSETS
1)	Non-current assets
a)	Property, Plant & Equipments	4,969	5,141
b)	Capital work-in-progress	1,269	990
c)	Other Intangible Assets	87	15
d)	Financial Assets
	(i) Investments	7,424	2,717
	(ii) Others	373	325
e)	Deferred Tax Assets	-	-
f)	Other Non-Current Assets	61	60
		14,183	9,248
2)	Current assets
a)	Inventories	6,081	5,409
b)	Financial Assets
	(i)Investments	-	-
	(ii) Trade receivables	3,538	3,760
	(iii) Cash and cash equivalents	2,719	3,233
	(iv) Bank Balances other than (iii) above	44	54
	(v) Loans	4	4
	(vi) Others	9	1
c)	Current Tax Assets(Net)	241	165
d)	Other current assets	207	96
		12,841	12,721
	TOTAL ASSETS	27,025	21,969
	EQUITY AND LIABILITIES
A.	Equity
a)	Share Capital	2,691	2,341
b)	Other Equity	12,395	8,020
		15,086	10,361
B.	Liabilities
1)	Non-current liabilities
a)	Financial Liabilities
	(i) Borrowings	4,734	4,371
b)	Provisions	226	177
c)	Other Non-Current Liabilities	-	-
		4,960	4,549
2)	Current liabilities
a)	Financial Liabilities
	(i) Borrowings	2,324	1,664
	(ii) Trade payables	3,839	4,015
	(iii) Others	468	362
b)	Provision	279	295
c)	Other Current Liabilities	69	723
		6,978	7,059
	TOTAL EQUITY AND LIABILITIES	27,025	21,969

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STATEMENT OF AUDITED STANDALONE CASH FLOWS FOR THE YEAR ENDED March 31, 2026
(Rs In Lakhs)
Sr.
Audited
A.
Net Profit / (Loss) for the year
Adjustment For :
Depreciation
Interest & Finance charges (Net)
Dividend Received
Unrealised gain on fair valuation of Investment
Unrealised Exchange difference loss / (gain)
Profit (-) / Loss (+) on sale of Investments
Profit (-) / Loss (+) on sale of Assets
Operative Profit before Working Capital Changes
Adjustment for net change in:
Trade and Other Receivables
Inventories
Trade & Other payables
Cash generated from operations
Direct Taxes
Net Cash Generated from operating activities
B.
Purchase of Property, Plant & Equipment and Intangible Assets
Sale of Property, Plant & Equipment and Intangible Assets
Sale Of Investment (Net)
Purchase of Investment (Net)
Dividend received
Interest Received
Net Cash Generated/(Used) in investing activities
C.
Proceeds from Long Term Borrowings (Net)
Proceeds from Short Term Borrowings
Issue Of Equity Shares / Convertible Warrants
Redemption of Preference Shares
Interest and Financial Charges paid
Net Cash Generated/(Used) in financing activities
D.
Cash and Cash Equivalents (Opening)
Cash and Cash Equivalents (Closing)

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Date: 29th May 2026

To,

The Manager-Corporate Relations Department,
BSE Limited,
1st Floor, P J Towers,
Fort, Mumbai – 400 001

Subject: Declaration pursuant to Regulation 33(3)(d) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015

Dear Sir/ Madam,

In-terms of the second proviso to Regulation 33(3)(d) of SEBI (Listing Obligations and Disclosure Requirements) 2025.

I, Ajinkya Firodia, Vice Chairman and Managing Director of Kinetic Engineering Limited, having its Registered Office at Kinetic Innovation Park, D-1 Block, Plot No.18/2, H.K.Firodia Road, MIDC, Chinchwad, Pune – 411 019, India, hereby declare that the Statutory Auditors of the Company, Pawan Jain and Associates (FRN:0107867W) have issued an Audit report with unmodified opinion on the Audited Financial Results of the Company for the quarter and year ended 31st March 2026.

Thanking You,
Yours Truly,

For Kinetic Engineering Limited,

For M/s Pawan Jain & Associates
Chartered Accountants,
FRN: 0107867W

Pawan Jain
Partner
Membership No. 032900

KINETIC ENGINEERING LTD: A golden jubilee of manufacturing and innovation

HMIC FIC

HEAD OFFICE:
Kinetic Innovation Park
D-1 Block, 18/2 MIDC,
Chinchwad, Pune,
Maharashtra 411019, India

FACTORY:
Kinetic Manufacturing
Plant Nagar-Daund Rd,
Ahilyanagar (Ahmednagar)
414001, India

CONTACT:
☎ +91 20 66142049
☎ info@kineticindia.com
☒ www.kineticindia.com
CIN: L35912MH1970PLC0148

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KINETIC

CELEBRATING 50 YEARS OF KINETIC

Annexure

Re-Appointment of Internal Auditor

Sr. No.	Details of Events that need to be provided	Information of such events(s)
1.	Reason for appointment / reappointment /, change viz. resignation, removal, death or otherwise	Re-appointment of Mr. Bhagwan S Waghmare as the Internal Auditor of the Company for the FY 2026-27.
2.	Date of appointment / reappointment / cessation (as applicable) & term of appointment / re-appointment	The Board at its meeting held on May 29, 2026 approved the re-appointment of Mr. Bhagwan S Waghmare as the Internal Auditor of the Company for the FY 2026-27.
3.	Brief profile (in case of appointment)	Mr. Bhagwan S. Waghmare is an employee of the Company with long standing experience in the internal audit, finance and accounts department. He has a sound understanding of the Company's internal processes and is well suited to serve as Internal Auditor for FY 2026-27.
4.	Disclosure of relationships between directors (in case of appointment of a Director)	Not Applicable

KINETIC ENGINEERING LTD

Registered Address:

D1 Block, Plot No.18/2,

Chinchwad, Pune

Maharashtra India 411019

Factory Address:

Kinetic Manufacturing Plant

Nagar-Daund Road, Ahmednagar

Maharashtra India 414001

Contact: +91 2066142049

Email ID: kelinvestors@kineticindia.com

Website: www.kineticindia.com

CIN: L35912MH1970PLC014819

---

Kinetic

CELEBRATING 50 YEARS OF KINETIC

Annexure

Details of Investment by Company.

| Name of the target entity, details in brief such as size, turnover etc.; | Kinetic Watts and Volts Limited
Authorized Capital INR 125,00,00,000/- (Rupees One Hundred Twenty-Five Crore Only)
Paid up Capital INR 84,83,60,000/- (Rupees Eighty-Four Crore Eighty-Three Lakh Sixty Thousand Only) | | | |
| --- | --- | --- | --- | --- |
| Whether the acquisition would fall within related party transaction(s) and whether the promoter/ promoter group/ group companies have any interest in the entity being acquired? If yes, nature of interest and details thereof and whether the same is done at “arms length”; | Kinetic Watts and Volts Limited being a subsidiary is a related party of the company. The transaction falls within the ambit of related party transactions and is at arms' length.
The company subscribed 1,00,00,000 equity shares at the rate of INR 10/- each amounting to INR 10,00,00,000/- (Rupees Ten Crore) | | | |
| | Date of Allotment | | Number of Shares | |
| | May 29, 2026 | | 1,00,00,000 | |
| | Pre Shareholding | | Post Shareholding | |
| | No. of Shares | % of Shareholding | No. of Shares | % of Shareholding |
| | 7,03,20,000 | 82.89 | 8,03,20,000 | 84.69 |
| | Save and except what is mentioned above, the Promoter/ promoter group/group companies are not interested in the transaction. | | | |
| Industry to which the entity being acquired belongs; | Automobile | | | |
| Objects and effects of acquisition (including but not limited to, disclosure of reasons for acquisition of target entity, if its business is outside the main line of business of the listed entity); | The investment in subsidiary company to carry out business in the field of Automobile. | | | |
| Brief details of any governmental or regulatory approvals required for the acquisition; | Not Applicable | | | |
| Indicative time period for completion of the acquisition; | Not Applicable | | | |
| Nature of consideration - whether cash consideration or share swap and details of the same; | Cash Consideration | | | |
| Cost of acquisition or the price at which the shares are acquired; | INR 10,00,00,000/- (Rupees Ten Crore) comprising of 1,00,00,000 equity shares of INR 10/- (Indian Rupees Ten) each, at par. | | | |

KINETIC ENGINEERING LTD

Registered Address:

D1 Block, Plot No.18/2,

Chinchwad, Pune

Maharashtra India 411019

Factory Address:

Kinetic Manufacturing Plant

Nagar-Daund Road, Ahmednagar

Maharashtra India 414001

Contact: +91 2066142049

Email ID: kelinvestors@kineticindia.com

Website: www.kineticindia.com

CIN: L35912MH1970PLC014819

---

Kinetic

CELEBRATING 50 YEARS OF KINETIC

Percentage of shareholding / control acquired and / or number of shares acquired;	Post allotment of equity shares Kinetic Engineering Ltd. holds 84.69% of total paid up share capital of Kinetic Watts and Volts Limited.
Brief background about the entity acquired in terms of products/line of business acquired, date of incorporation, history of last 3 years turnover, country in which the acquired entity has presence and any other significant information (in brief)	KWVL was incorporated under the Companies Act, 2013 on September 27, 2022 as a subsidiary of the Company. Amount in Lacks
	Financial Year Turnover
	2023-24 Nil
	2024-25 Nil
	2025-26 789

KINETIC ENGINEERING LTD

Registered Address:

D1 Block, Plot No.18/2,

Chinchwad, Pune

Maharashtra India 411019

Factory Address:

Kinetic Manufacturing Plant

Nagar-Daund Road, Ahmednagar

Maharashtra India 414001

Contact: +91 2066142049

Email ID: kelinvestors@kineticindia.com

Website: www.kineticindia.com

CIN: L35912MH1970PLC014819