Khoobsurat Ltd

NCS obligations status

• No Non-convertible securities issued; no payments due or unpaid obligations for Q3 ended 31 Dec 2026.

Khoobsurat Limited — Trading Window Closure from October 1, 2026; ends 48 hours after declaration of Un-Audited Financial Results for the quarter ended September 30, 2026 for the financial year ending March 31, 2027.

AGM Details

• AGM conducted via VC/OAVM; remote e-voting 25–27 Sept 2026.
• Scrutinizer report due 28 Sept 2026.

Key Resolutions

• Adopt standalone financial statements for year ended 31 March 2026.
• Re-appointment of Alok Kumar Das, retiring by rotation.

Voting Results

• Adopt financial statements approved; 99.98% in favour, 0.02% against.
• Re-appointment approved; 99.90% in favour, 0.10% against.

Director Changes

• Mr. Alok Kumar Das re-appointed as director.

AGM details

• Date and time: 28 Sep 2026 at 11:30 AM.
• Mode: VC/OAVM with no physical attendance.
• Voting cut-off date: 21 Sep 2026.

Resolutions

• Resolution 1: Adoption of audited financial statements and reports.
• Resolution 2: Reappointment of director by rotation.

Voting results

• Resolution 1: Passed with requisite majority; minor opposition.
• Resolution 2: Passed with requisite majority; minor opposition.

Director changes

• Two ordinary resolutions include reappointment; no new director appointments announced.

Other approvals

• No material related party transactions disclosed.
• No other material approvals reported.

AGM Details

• AGM held on 28 September 2026 at 11:30 AM via video conferencing; concluded 12:05 PM.
• Total attendees: 36 members, including one promoter group member.
• Remote e-voting open 9:00 AM 25 Sep to 5:00 PM 27 Sep 2026.
• Scrutinizer appointed to oversee e-voting.

Resolutions (Ordinary Business)

• Adoption of Audited Standalone Financial Statements and related Board/Auditor reports.
• Re-appointment of Director Alok Kumar Das (DIN 00243572) retiring by rotation.

Voting and Results

• Voting results to be declared after counting; intimated to exchanges and uploaded on the company site.
• Actual approval status not disclosed in the document.

Governance Details

• Scrutinizer appointed for both remote and AGM voting.

Brewery project approvals and status

• Completion order received for plots SA 22 & 23 from GIDC.
• NOC obtained from Inspectorate of Factories and Boilers.
• NOC obtained from Directorate of Fire and Emergency Services.
• Occupancy Certificate for Plot SA 22 & 23 under process; expected within 15 days.
• 315 KVA transformer installed and commissioned to meet factory energy needs.
• NOC from Pollution Control Board to operate ETP plant expected by 25th; consent to establish ETP already obtained.
• Permissions to operate commercially to be submitted to Excise Dept after approvals; brewery license already obtained.

Standalone results

• Revenue from operations ₹30.46 lakh; Other income ₹440.21 lakh; Total income ₹470.67 lakh.
• PBT before tax ₹385.48 lakh; Tax ₹43.33 lakh; PAT ₹342.15 lakh.
• Basic EPS ₹0.07; Diluted ₹0.07.
• Single segment: Finance & Investments.

Consolidated results

• Consolidated revenue from operations ₹30.46 lakh; Other income ₹440.21 lakh; Total income ₹470.67 lakh.
• PBT before tax ₹348.28 lakh; Tax ₹43.33 lakh; PAT ₹304.95 lakh.
• OCI ₹425.41 lakh; Total Comprehensive Income ₹730.36 lakh.
• Basic EPS ₹0.06; Diluted ₹0.06.
• Consolidation includes Salcete Brewing Limited from 1-Apr-2026; holding 76.967%.
• First-time consolidation; comparatives not directly comparable.
• Results reviewed by Audit Committee; Limited Review by statutory auditors.

Notes & disclosures

• Emphasis: investments in unlisted companies ₹1868.27 lakh; fair value assessment at year-end; no adjustment.
• Stock-in-trade of listed shares ₹2.97 lakh; valuation based on last traded rates (31-Mar-2026).
• Interest income not recognized on some loans; ECL provision; management expects recovery.
• Unaudited results; Ind AS 34 interim reporting; management expects no material adjustments.
• EPS not annualised for the quarter.

Utilisation status and deviation

• No deviation in use of funds raised under the rights issue for the quarter ended June 2026.
• Mode of fund raising: Rights Issue.
• Funds raised: 33.74 crore; window: May 21, 2024 to June 13, 2024.
• Monitoring agency: Not Any.
• Deviation/variation exists: No.
• Audit Committee comments: None.
• Original vs modified allocations: no material variation; nil deviation.
• Utilisation status: Partly utilised; unutilised balance approximately 200 Lakh.