Below is a structured extraction and summary of the relevant and actionable financial information from the Kaynes Technology India Limited results filing dated November 4, 2025.

1. Auditor’s Note

• The Limited Review Reports for both standalone and consolidated unaudited financial results for the quarter and half year ended September 30, 2025, have been issued by K.P. Rao & Co., Chartered Accountants.
• The auditor’s reports are unqualified with no qualifications, concerns, or issues raised.
• The review was conducted as per applicable Indian standards and SEBI regulations.
• The auditor confirms that the statements comply with Indian Accounting Standards (Ind AS) and SEBI requirements.

Conclusion: No auditor qualifications or concerns. Standard boilerplate.

2. Financial Performance

Periods Covered:

• Latest quarter: Q2 FY26 (July-Sept 2025)
• Immediately preceding quarter: Q1 FY26 (April-June 2025)
• Same quarter previous year: Q2 FY25 (July-Sept 2024)
• Half year ended Sept 30, 2025 (H1 FY26)
• Half year ended Sept 30, 2024 (H1 FY25)
• Full financial year ended March 31, 2025 (FY25)

Key Metrics (Rs. million)

Margins (Standalone)

• Profit before tax margin (Q2 FY26): 904.34 / 4,671.28 = ~19.4%
• Profit after tax margin (Q2 FY26): 628.98 / 4,671.28 = ~13.5%

Margins (Consolidated)

• Profit before tax margin (Q2 FY26): 1,516.77 / 9,062.18 = ~16.7%
• Profit after tax margin (Q2 FY26): 1,214.13 / 9,062.18 = ~13.4%

3. Detailed Notes / Management Commentary

• The results are prepared as per Ind AS and reviewed by the Audit Committee and Board.
• IPO and QIP fundraisings:
  • IPO completed in Nov 2022, raising Rs. 6,238.69 million net.
  • QIP in Dec 2023 raised Rs. 13,740 million net.
  • QIP in June 2025 raised Rs. 15,749.66 million net.
• Utilisation of proceeds:
  • IPO proceeds fully utilized for debt repayment, capex, subsidiary investments, working capital, and corporate purposes.
  • QIP proceeds partially utilized; unutilized amounts invested in bank deposits and mutual funds.
  • Major capex projects funded include OSAT and PCB facilities.
• Acquisition:
  • Kaynes Canada Limited acquired 100% stake in August Electronics Inc., which was merged subsequently.
• ESOP:
  • 77,561 equity shares allotted under ESOP Scheme 2022 during the quarter.
• No changes in accounting policies or material adjustments reported.
• The Group operates primarily in the Electronics System Design and Manufacturing (ESDM) segment.
• No specific commentary on sector KPIs such as constant currency growth, dollar growth, headcount, attrition, utilization, client wins, NPAs, or slippages was provided.
• The company has significant investments in subsidiaries both in India and overseas.
• The auditor confirms no material misstatements or deviations.

4. Segment Information

• The Group primarily operates in the Electronics System Design and Manufacturing (ESDM) segment.
• No detailed segment revenue or profitability breakdown by product or geography provided in this filing.
• Subsidiaries include multiple entities in India and abroad (Europe, US, Canada).
• Consolidated results include 18 subsidiaries, with some overseas subsidiaries’ financials converted from local GAAP to Ind AS.

5. Capex, Projects, and Corporate Activity

• Capital expenditure:
  • Significant capex incurred: Rs. 8,405.10 million (consolidated) in H1 FY26.
  • Capex funded from IPO/QIP proceeds and internal accruals.
  • Capital work-in-progress increased substantially (from Rs. 3,002.24 million to Rs. 4,019.85 million consolidated).
• Ongoing/planned projects:
  • OSAT facility and PCB facility establishment partially funded from QIP proceeds.
  • New manufacturing facility at Chamarajanagar funded via subsidiary investment.
• Acquisitions:
  • Acquisition and merger of August Electronics Inc. by Kaynes Canada Limited.
• Write-downs/Impairments:
  • No material write-downs, writebacks, or impairments reported.
• Restructuring/Cost-cutting:
  • No explicit mention of restructuring or cost-cutting measures.
• IPO and QIP expenses:
  • IPO expenses Rs. 547.97 million (Company share Rs. 348.99 million) adjusted against securities premium.
  • QIP expenses Rs. 260 million (Dec 2023) and Rs. 250.34 million (June 2025) fully allocated and adjusted against securities premium.

6. Standalone vs Consolidated

• Both standalone and consolidated financial results are provided.
• Consolidated revenue and profits are significantly higher than standalone, reflecting the contribution of subsidiaries.
• Consolidated total assets as of Sept 30, 2025: Rs. 67,333.41 million vs. standalone Rs. 50,068.44 million.
• Consolidated borrowings higher than standalone, reflecting group-level debt.
• Consolidated EPS (Basic) for Q2 FY26: Rs. 18.56 vs. standalone Rs. 9.60.
• Both sets of results reviewed and unqualified by auditors.

Additional Financial Position Highlights (Consolidated as of Sept 30, 2025)

Summary for Investment Analysis Team

No speculative or forward-looking statements included; all data strictly from the filing.

Please advise if you require further drill-down on any specific area or additional KPIs.