Khoobsurat Ltd

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.

Meeting Details

• Date: August 12, 2026; time and venue not disclosed.

Key Agenda Items

• To consider unaudited Q1 FY27 results (quarter ended June 30, 2026) for financial year ending 31 March 2027.

Dematerialisation processing and listing status

• Dematerialisation requests received during the period were confirmed to the depositories as accepted or rejected.
• Securities dematerialised have been listed on the stock exchanges where the earlier issues are listed.
• Physical certificates received for dematerialisation were mutilated and cancelled after due verification.
• The depository's name has been substituted as registered owner within prescribed timelines.

NCD status for quarter ended June 30, 2026

• Company had no non-convertible securities outstanding during the quarter.
• No payments on non-convertible securities were due during the quarter.
• There were no unpaid obligations on non-convertible securities at quarter-end.
• NIL report submitted under Reg 57(5) due to absence of NCDs.