KSR Footwear Limited (KSR) — Announcement | 27 July 2026

KSR Footwear Limited disclosed its Q1 FY2025 interim audited financial results showing a net loss of ₹48.27 million driven by ₹50.78 million loss before tax, with cash and equivalents at ₹77.28 million. The filing clarifies that comparative figures were omitted due to the April 1, 2025 demerger of Khadid India Limited's distribution business, which was sanctioned by NCLT on March 27, 2025 and became effective May 1, 2025. The auditor issued an unqualified opinion confirming going concern basis under Ind AS, while detailing accounting policies including depreciation, revenue recognition, and foreign currency treatment. The company operates solely in footwear manufacturing post-demerger, with trading approval granted by NSE on November 27, 2025 after scheme sanction.