Interim report
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KSH International Limited [ Formerly known as KSH International Private Limited ] August 10 , 2026 The Manager , BSE Limited , Phiroze Jeejeebhoy Towers , Dalal Street , Mumbai - 400 001 BSE Scrip Code : 544664 The Manager , National Stock Exchange of India Limited , Exchange Plaza , Bandra - Kurla Complex , Bandra ( E ) , Mumbai 400 051 NSE Symbol : KSHINTL Sub .: Outcome of Board Meeting . KSH INTERNATIONAL Ref .: Regulation 30 ( read with Part A of Schedule III ) and Regulation 33 of the SEBI ( Listing Obligations and Disclosure Requirements ) Regulations , 2015 ( “ Listing Regulations " ) . Dear Sir / Madam , We hereby inform you that the Board of Directors of the Company , at its meeting held today , i.e. August 10 , 2026 , inter - alia , considered and approved the following items of business : 1 . 2 . 3 . 4 . Unaudited financial results , for the quarter ended June 30 , 2026 ( “ Unaudited Financial Results " ) . Pursuant to the Listing Regulations , we enclose the following : i . ii . Unaudited Financial Results ; and Limited Review Report having UDIN , with unmodified opinion , issued on the Unaudited Financial Results , by the Statutory Auditors . The Forty Seventh Annual General Meeting ( " AGM " ) of the shareholders of the Company will be held on Tuesday , September 15 , 2026. Further the Company has fixed September 8 , 2026 , as the Cut - off Date for the purpose of ascertaining the shareholders eligible for e - voting on the businesses to be transacted as per the Notice of AGM . - Appointment of M / s . KANJ & Co. LLP , Company Secretaries ( Firm Registration Number : P2000MH005900 and Peer Review Certificate Number 6309/2024 ) as the Secretarial Auditors of the Company , to conduct the Secretarial Audit for five consecutive years from the financial year 2026-27 to the financial year 2030-31 , subject to approval of shareholders at the ensuing AGM of the Company . Appointment of M / s . Joshi Apte & Associates , Cost Accountants ( Firm Registration Number : 000240 and Peer Review Registration no . 004 / 2024-25 ) as Cost Auditor of the Company for the financial year 2026-27 . The details with respect to Point 3 & 4 above , as required under Clause 7 of Para A of Part A of Schedule III of the Listing Regulations read with the SEBI Master Circular No. HO / 49 / 14 / 14 ( 7 ) 2025 - CFD - POD2 / I / 3762 / 2026 dated January 30 , 2026 , is enclosed herewith as Annexure A. 5 . Corporate Office : 201 , Tower - 2 , Montreal Business Center , Pallod Farms , Baner , Pune 411045.020-45053237 Reg . Office : Gat No. 11/5 , 11/3 & 11/4 , Village Biradwadi , Chakan , Tal . Khed , Dist . Pune 410501 , Maharashtra , India . + 91-2135-256410 , 256412 , + 91-8412973492 info@kshinternational.com www.kshinternational.com CIN : L28129PN1979PLC141032
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The Board meeting commenced at 05:30 p.m. (IST) and concluded at 7.15 p.m. (IST). The above information will also be available on Company’s website at https://kshinternational.com/investor-relations/financial-results/. You are requested to take this intimation on record. Thanking you. Yours faithfully, For KSH International Limited Nakul Shivaji Patil Company Secretary and Compliance Officer Head – Secretarial & Legal Membership No.: A39990 Encl.: As above.
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KSH International Limited (Formerly known as KSH International Private Limited) Regd. Office: Gal No.11/5,11/3,11/4,Village Biradwadi,Chakan (CIN-L28129PN1979PLC141032) Statement of Unaudited Financiats Results for the quarter ended June 30 2026 (Amounts in million except othereise slated) Sr. No. Particulars Quarter ended \'ear ended June 30,2026 March 31, 2026 June 30,2025 March 31, 2026 Unaudited (Refer Note 4) Audited Audited I Income Revenue from operations 11,642.35 10,183.42 5,587.12 31,069.71 Otherincome 81.87 92.70 38.92 214.11 Total income 11,724.22 10,276.12 5,626.04 31,283.82 II Expenses Cost of materials consumed 11,286.56 9,923.25 5,094.36 29,815.25 Changes in inventoriesoffinished goods and work-in-progress (807.02) (708.86) (157.61) (1,950.95) Employee benefits expense 142.83 153.84 112.65 528.90 Finance costs 172.81 132.30 73.13 440.40 Deprecistion and amortisation expense 83.84 77.14 33.30 219.40 Otherexpenses 276.25 251.56 134.89 755.29 Total expenses 11,155.27 9,829.23 5,290.72 29,808.29 III Profit before exceptional items and tax (I - II) 568.95 446.89 335.32 1,475.53 IV Exceptional items (net) (Refer note 6) - 0.22 - 16.38 V Profit before tax (III - IV) 568.95 446.67 335.32 1,459.15 VI Income tax expense: -Currenttax 134.80 92.14 91.34 339.02 -Deferred tax expense/(credit) 11.95 9.26 17.17 I 8.87 Total tax expense 146.75 101.40 108.51 357.89 VII Profit for the quarter/year (V - VI) 422.20 345.27 226.81 1,101.26 VIII Other comprehensive income Items that will not be reclassified to profit or loss Remeasurement gain/(loss) on defined benefit obligation 0.49 4.03 (0.65) 1.83 Taximpactonabove (0.12) (1.01) 0.16 (0.46) Total other comprehensive gain / (loss) (net) 0.37 3.02 (0.49) 1.37 IX Total comprehensive income (VII + VIII) 422.57 348.29 226.32 1,102.63 X Paid up equity share capital (face value of 5 each) 338.78 338.78 284.09 338.78 Xl Other equity 7,742.23 XII Earnings per equity share of face value f S each (not annualized) - Basic 6.23 5.10 3.99 18.38 - Diluted 6.22 5.09 3.99 18.37
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KSII International Limited (Formerly known as KSII International Private Limited) Regd. Office: Gat No.11/3,II/4,I l/5,Village Biradwadi,Chakan Tal.Khed ,Dist-Pune 410501: (CIN-L28129PN1979PLC141032) Statement of tinaudited Financials Results for the quarter ended June 30, 2026 (Amounts in f mi/Iwo except otherwise suited) Notes: I The above Statement of Unaudited Financial Results ofKSH Inieniational Limiled (formerly known as KSH International Private Limiled) ( the Company) have been prepared in accordance with Ihe Companies (Indian Accounting Standards) Rules, 2015 ('IND-AS') prescribed under Section 133 ofthe Companies Act, 2013 and other applicable recognised accounting practices and policies and in compliance with regulation 33 of the Securilies and Exchange Board of India (Listing Obligaitons and Disclosure Requirements) Regulations 2015, as amended (Listing Regulations). 2 The Statement of Unaudited Financial Results of the Company have been reviewed and recommended by the Audit Committee and approved by the Board of Directors of the Company in their respeclive meetings held on August 10. 2026. The results for the quarter ended June 30,2026 have been subject to a limited review by the statuioiy auditors of the Company. 3 During the quarter ended December 3 I, 2025, the Company has completed an Initial Public Offering ('ll'O') comprising 16,311,303 equity shares having a face value oft S each at a premium oft 379 each, comprising of fresh issue of 10,937,500 equity shares amounting to 4,200 million astd an offer for sale (OFS) of 5,373,803 equity shares by promoter selling shareholders amounting tot 2,063.54 million. The enlire post issue fully paid-up equity shares ofthe Company were listed on the BSE Limited (BSE) and National Stock Exchange of India Limited (NSF) on December 23, 2025. 4 The figures of the quarter ended March 3 I, 2026 are the balancing figures between audited figures in respect of the financial year ended March 31,2026 and unaudfted published figures for the nine months ended December 31.2025. 5 Effective August 04, 2026, the Company has commenced pmduction of copper rods for captive consumption and warehousing at Company's new in-house Upcnsi Facility, being Unit No. 5. situated at Gal No. Il/Sand 11/9, Village Biradwadi. Chakan. Tal. Khed. Dist. Pune. 6 The Govemment of India has notified new Labour Code viz Code on wages 2019, Code on Social Security 2020, Industrial Relation Code 2020, and Occupational Safety,Health and Working Condition Code 2020 (colleclively referred to as the New Labour Codes). These New Labour Codes have been made effective from November 21,2025. The Ministry of Labour & Employment notified Central Rules on May 08, 2026 however Stale Rules are yet to be notified. The Company reassessed its employee benefit obligations based on the revised definition of wages and expanded eligibility criteria. An incremental past service cost in relation to gratuiiy and compensated absences oft 16.38 million and t 0.22 million was recognized under "Exceptional Items" in the Statement ofprofii and loss account for the year ended and quarter ended March 31. 2026 respectively, with corresponding increase in gratuity obligations and compensated absences. The Company continues to monitor the finalization of State Rules and clarifications from the Government on other aspects of the New Labour Code and would provide appropriate accounting effect on the basis of such developments as needed. 7 During the quarter ended June 30, 2026, goods sold by she Company having invoice value of tlo.75 million (excluding GST), were misappropriated while in custody of the truck driver of external iransporier during transit to the customer's premises. The Company has lodged a First Information Repon (FIR) with the appropriaie authorities, and the maner is presently under investigation. Based on an update received from relevani authorities, partial quantities of material have been recovered, and the Company is in process of obtaining the custody of the maierial from relevant authorities. Simultaneously, an insurance claim has also been filed by the Company and assessment is under progress as on the dale of approval of these unaudited financial results. This incident is below the matenality in tentts of Company's Policy for Determining Maleriality of Events and Infomnation for Disclosures. 8 As the Company operates in the single business segment of winding wires primarily made of Copper and Aluminum, there are no reportable segments of business as defined under Ind AS 108. 9 The financial results are available on the Company's website and on the websises ofthe stock exchanges where ihe Compans equity shares are listed (BSF nnd NSF). For and on behalf of the Board of Directors of KSH International Limited (formerly known ox KSH Internottonol Private Limited) Rajesh Iregde Managing Director DIN: 00114193 Place : Pune. India Date: August 10,2026
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LLP KIRTANE cSi PANDIT Chartered Accountants Pune I Mumbai I Nashik I Bengaluru I Hyderabad I New Delhi I Chennai Independent Auditor's Review Report on Unaudited Financial Results of KSH International Limited for quarter ended June 30, 2026 (Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended) Review Report To The Board of Directors KSH International Umited (formerly known as KSH International Private Limited) We have reviewed the accompanying Statement of Unaudited Financial Results of KSH International Limited (formerly known as KSH International Private Limited) (the "Company") for the quarter ended June 30, 2026 ("the Statement") 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"). 2. This Statement, which is the responsibility of the Company's Management and has been approved by the Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 "Interim Financial Reporting" ("md AS 34"), prescribed under Section 133 of the Companies Act, 2013 ("the Act") as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India. Our responsibility is to express conclusion on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 "Review of Interim Financial Information Performed by the Independent Auditor of the Entity", issued by the Institute of Chartered Accountants of India. A review of interim financial information consists of making inquiries, primarily of people responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain * 105215w/ 5th Floor, Wing A, Gopal House, S.No, 127/1BI 1, Plot Al, Kothrud, Pune -4 8, India 0 +91 20 67295100, 25433104 0 kpca@kirtanepandit.com 0 www.kirtanepandit.com
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Independent Auditor's Review Report on tJnaudited Financial Results of KSH International Umited for the Quarter ended June 30, 2026 assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. 4. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standards ('md AS') specified under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. For Kirtane & Pandit LLP Chartered Accountants Firm Registration No.105215W/W100057 '.% & P4"-. ç\K 105215W! ) 9\W10oo57/, Suhrud Lele & Q'Acc' Partner Membership No.: 121162 UDlN:2l2i IG'LRPYT%fflrac Place: Pune Date: August 10, 2026 Kirtane & Pandit LLP Page 2 of 2 Chartered Accountants
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ANNEXURE A The details, as required under the Regulation 30 read with Schedule III Part A Para A of the SEBI Listing Regulations and with the SEBI Master Circular No. HO/49/14/14(7)2025-CFD- POD2/I/3762/2026 dated January 30, 2026: Sr. No. Particulars M/s. KANJ & Co. LLP M/s. Joshi Apte & Associates 1. Reason for change viz. appointment, re- appointment, resignation, removal, death or otherwise Appointment of M/s. KANJ & Co., LLP, Peer Reviewed Firm of Company Secretaries in Practice (Firm Registration No. P2000MH005900) and Peer Review No. 6309/2024, as Secretarial Auditors of the Company. Appointment of M/s. Joshi Apte & Associates, Cost Accountants, Pune, (Firm Registration Number: 000240 and Peer Review Registration no. 004/2024-25) as the Cost Auditor of the Company. 2. Date of appointment / re-appointment / cessation (as applicable) and term of appointment / reappointment. Date of Appointment – August 10, 2026. Term of appointment – for a period of (5) five consecutive years commencing from FY 2026-27 till FY 2030-31, subject to approval of the shareholders at the ensuing Annual General Meeting. Date of Appointment – August 10, 2026. Term of appointment – for the financial year 2026-27. 3. Brief profile (in case of appointment) M/s. KANJ & Co. LLP, Practicing Company Secretaries, specializes in secretarial, corporate law, management, strategy, legal and compliance advisory services. The firm is registered with the ICSI and holds a valid Peer Review Certificate issued by ICSI. The firm has over 25 years of experience in corporate legal and compliance services and is based at Pune. M/s. Joshi Apte & Associates, Cost Accountants, is a reputed firm of Practising Cost Accountants having experience in the field of Cost and Management Accounting, Cost Audit and related professional services. The firm has a pan- India presence and is supported by a team of experienced professionals serving clients across diverse industries. 4. Disclosure of relationships between directors (in case of appointment of director). Not Applicable. Not Applicable.