KSE Ltd. - Quarterly/Annual Result Disclosures and Notes dated 30 Jun 2023

1. Above unaudited Financial Results were reviewed and recommended by the Audit Committee and were approved and taken on record by the Board of Directors at their respective meetings held on 11th August, 2023. These results have been subjected to "Limited Review" by the Statutory Auditors and an unmodified review report has been issued.

2. The figures for the quarter ended 31st March 2023 are balancing figures between audited figures in respect of whole financial year and year to date published figures up to the third quarter of the relevant financial year.

3. The results furnished herein above are in accordance with Indian Accounting Standards (Ind AS) as notified by the Ministry of Corporate Affairs pursuant to Section 133 of the Companies Act, 2013 as applicable read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 and Companies (Indian Accounting Standards) Amendment Rules, 2016 and guidelines issued by the Securities and Exchange Board of India.

4. Exceptional income of Rs. 118.47 Lakhs shown in Financial Results and Segment Results for the year ended 31.03.2023 represents insurance claim received in part against loss due to damage of raw material stored in godown by spontaneous combustion in the year ended 31st March 2022.

5. Figures in brackets represent negative figures.

6. Figures for the previous year/period are regrouped/reclassified where-ever necessary.