Costs overwhelmed negligible revenue in Kaushalya's Q1FY27
A Rs 0.13 cr tax expense and negative other income pushed the consolidated loss below the operating loss.
Filed 14 Aug 2026, 16:45 IST · after market close · KAUSHALYA (KAUSHALYA)
Key takeaways
- Consolidated expenses of Rs 0.29 cr overwhelmed revenue of Rs 0.01 cr, leaving operating profit at Rs -0.28 cr.
- A Rs 0.13 cr tax expense and Rs -0.04 cr other income took consolidated net loss to Rs -0.45 cr, with EPS at Rs -13.04.
- The minimal revenue base and expense burden produced a -2204.76% operating margin in Q1FY27.
Expenses swamped the operating base
Kaushalya's consolidated revenue was only Rs 0.01 cr against Rs 0.29 cr of expenses, resulting in an operating loss of Rs 0.28 cr. With depreciation at Rs 0.01 cr and interest at Rs 0, the loss before tax widened to Rs 0.33 cr. The -2204.76% operating margin reflects the mismatch between the reported revenue base and costs.
Tax and other income worsened profit quality
Other income was negative at Rs 0.04 cr, so it did not offset operating costs or depreciation. The reported Rs 0.13 cr tax expense further widened the loss from Rs 0.33 cr before tax to Rs 0.45 cr after tax. This produced negative EPS of Rs 13.04.
Filed after market close
The consolidated results were filed after market close on 14 Aug 2026. There is no quarter-on-quarter or year-on-year comparison in this release, so the key read-through is whether the company can build revenue beyond the Rs 0.01 cr base while containing the Rs 0.29 cr expense line.
Q1FY27 at a glance
Consolidated figures as filed with NSE — filed ahead of third-party databases, not yet independently cross-checked.
| Line item | Q1FY27 |
|---|---|
| Revenue | ₹0 cr |
| Other income | ₹-0 cr |
| Expenses | ₹0 cr |
| Operating profit | ₹-0 cr |
| Operating margin (%) | -2204.76% |
| Interest | ₹0 cr |
| Depreciation | ₹0 cr |
| Profit before tax | ₹-0 cr |
| Tax | ₹0 cr |
| Net profit | ₹-0 cr |
| EPS (₹) | ₹-13.04 |
What to watch
- Whether revenue moves above the Rs 0.01 cr reported in Q1FY27.
- Whether expenses reduce from Rs 0.29 cr or continue to exceed the revenue base.
- Whether operating margin improves from -2204.76%.