Kataria Industries September-quarter profit rises 15% on sales

Kataria Industries Limited reported unaudited standalone profit after tax of Rs 4.11 crore for the quarter ended September 30, 2026, up 14.88% from a year earlier, as revenue from operations rose 30.76% to Rs 108.97 crore. Cost of materials consumed increased 39.81% to Rs 97.79 crore, outpacing revenue growth.

How did Kataria Industries perform in the September 2026 quarter?

Kataria Industries increased September-quarter revenue, pre-tax profit and post-tax profit from the corresponding quarter a year earlier. Revenue from operations reached Rs 108.97 crore for the quarter ended September 30, 2026, compared with Rs 83.34 crore for the quarter ended September 30, 2025. Other income rose to Rs 50.26 lakh from Rs 16.48 lakh, taking total income to Rs 109.48 crore from Rs 83.50 crore.

Profit before tax increased to Rs 5.42 crore from Rs 4.45 crore, while profit after tax rose to Rs 4.11 crore from Rs 3.58 crore. Kataria Industries reported no exceptional items and no discontinued operations in either September-quarter period. Total comprehensive income was Rs 4.13 crore in the September 2026 quarter, including Rs 2.58 lakh of other comprehensive income.

The reported figures indicate that profit grew more slowly than revenue in the September 2026 quarter. Based on total income, the calculated profit-before-tax margin was 4.95%, compared with 5.33% in the year-earlier quarter. The calculated profit-after-tax margin was 3.75%, compared with 4.28%, reflecting the differing growth rates of income, expenses and tax.

Why did Kataria Industries profit grow slower than revenue?

Kataria Industries’ cost of materials consumed rose faster than revenue in the September 2026 quarter. Material consumption increased to Rs 97.79 crore from Rs 69.95 crore, an increase of 39.81%, against 30.76% growth in revenue from operations. On a calculated basis, material consumption represented 89.74% of revenue, compared with 83.94% in the September 2025 quarter.

Total expenses increased to Rs 104.06 crore from Rs 79.05 crore, a rise of 31.64%. Changes in inventories reduced expenses by Rs 4.76 crore, compared with a Rs 1.65 crore reduction a year earlier. Employee benefit expense declined to Rs 1.60 crore from Rs 1.81 crore, while other expenses increased to Rs 6.37 crore from Rs 6.29 crore.

Finance costs fell to Rs 12.35 lakh in the September 2026 quarter from Rs 26.15 lakh a year earlier, but tax expense increased to Rs 1.31 crore from Rs 87.57 lakh. Profit before tax rose by Rs 96.85 lakh, whereas profit after tax rose by Rs 53.22 lakh. These reported movements explain why the increase in post-tax profit was below the rise in pre-tax profit.

How did Kataria Industries compare with the June 2026 quarter?

Kataria Industries recorded higher revenue and profit in the September 2026 quarter than in the preceding June 2026 quarter. Revenue from operations rose 18.25% from Rs 92.16 crore in the quarter ended June 30, 2026, to Rs 108.97 crore. Profit after tax increased from Rs 1.36 crore to Rs 4.11 crore, while profit before tax rose from Rs 2.09 crore to Rs 5.42 crore.

Material consumption increased to Rs 97.79 crore from Rs 85.35 crore, a 14.58% increase that was lower than the sequential increase in revenue. Total income rose to Rs 109.48 crore from Rs 92.38 crore and total expenses rose to Rs 104.06 crore from Rs 90.29 crore. The calculated profit-before-tax margin therefore increased to 4.95% from 2.26% across the two quarters.

Finance costs declined sequentially to Rs 12.35 lakh from Rs 32.02 lakh, while tax expense rose to Rs 1.31 crore from Rs 73.59 lakh. Basic and diluted earnings per share from continuing operations were Rs 1.92 in the September quarter, compared with Rs 0.63 in the June quarter. The filing states that quarterly earnings per share are not annualised.

What were Kataria Industries’ half-year results?

Kataria Industries reported revenue from operations of Rs 201.13 crore for the half year ended September 30, 2026, up 18.21% from Rs 170.15 crore in the comparable 2025 half year. Other income was Rs 72.58 lakh, compared with Rs 35.38 lakh, resulting in total income of Rs 201.86 crore versus Rs 170.50 crore.

Half-year profit before tax rose 20.31% to Rs 7.51 crore from Rs 6.24 crore, and profit after tax increased 24.73% to Rs 5.47 crore from Rs 4.38 crore. Basic and diluted earnings per share, not annualised, were Rs 2.54 for the six months, compared with Rs 2.04 in the corresponding prior-year period. The calculated profit-after-tax margin was 2.71% of total income, compared with 2.57% a year earlier.

Material consumption for the half year reached Rs 183.14 crore, up from Rs 145.06 crore, while total expenses increased to Rs 194.35 crore from Rs 164.26 crore. Employee benefit expense fell to Rs 3.10 crore from Rs 3.71 crore, and finance costs declined to Rs 44.37 lakh from Rs 55.17 lakh. Depreciation and amortisation rose to Rs 2.65 crore from Rs 2.48 crore.

What does Kataria Industries disclose about segments and financial position?

Kataria Industries identifies three reportable segments under Indian Accounting Standard 108: Wire Division, Cable & Conductor Division, and PTS Accessories and Real Estate. The September 2026 filing does not provide segment-level revenue, profit or asset figures, so its Rs 108.97 crore quarterly revenue cannot be allocated among these three segments from the disclosed results.

The results are standalone because Kataria Industries stated that it had no subsidiary, associate company or joint venture as of September 30, 2026. The Audit Committee reviewed the unaudited standalone results and the Board approved them on November 11, 2026. The company said the results were prepared under Indian Accounting Standard 34, Interim Financial Reporting.

Total assets were Rs 210.22 crore as of September 30, 2026, compared with Rs 153.24 crore at March 31, 2026. Current borrowings increased to Rs 55.68 crore from Rs 22.56 crore, while security deposits under non-current financial assets rose to Rs 55.90 crore from Rs 1.61 crore. Net cash flow from operating activities for the half year was an outflow of Rs 53.58 crore, compared with an inflow of Rs 19.58 crore for the year ended March 31, 2026.

Conclusion

Kataria Industries delivered 30.76% year-on-year revenue growth in the September 2026 quarter and a 14.88% increase in profit after tax. The difference between those rates coincided with a 39.81% increase in material consumption, while the sequential comparison shows profit before tax rising to Rs 5.42 crore from Rs 2.09 crore in the June 2026 quarter.

The filing does not disclose a future target, expansion plan or scheduled reporting date. The unresolved matters disclosed in the results are the absence of segment-level financial figures for the Wire Division, Cable & Conductor Division, and PTS Accessories and Real Estate, alongside the half-year operating cash outflow of Rs 53.58 crore and increase in current borrowings to Rs 55.68 crore.