Kiduja India Ltd

Q1 FY2027 results and going concern note

• Board approved unaudited standalone results for quarter ended 30 June 2026.
• Limited Review Report issued; auditors did not express an audit opinion.
• Total Income: 319.54 Lakhs for the quarter.
• EPS (Basic & Diluted, Re 1 face): 0.66.
• Going concern: losses and negative net worth; liabilities exceed assets as of 30 June 2026.
• Promoters will continue providing financial support; results prepared on going concern basis.
• Sapnakumari Thakur appointed Company Secretary & Compliance Officer, and KMP.

Dematerialisation processing and listing

• Dematerialisation requests for quarter ended 30 June 2026 were processed and listed on exchanges.
• Certificates received for dematerialisation were mutilated and cancelled after due verification.
• Depository name substituted as registered owner within prescribed timelines.
• Securities dematerialised have been listed on the relevant stock exchanges.

Meeting Details

• Board meeting on Monday, 25 May 2026 at 2:00 P.M.
• Location: Registered Office of Kiduja India Limited.

Key Agenda Items

• Consider and approve audited financial results for quarter and year ended 31 March 2026.

Financial Performance 📊

• Revenue from operations was Rs 303.52 lakh in Q3 FY26 and Rs 938.34 lakh in 9M FY26, up from Rs 882.51 lakh in 9M FY25.
• Profit before tax was Rs 117.28 lakh in Q3 FY26 versus a loss of Rs 1,365.99 lakh in Q3 FY25.
• Profit after tax was Rs 117.28 lakh in Q3 FY26 versus a loss of Rs 1,365.99 lakh in Q3 FY25.
• Basic and diluted EPS were Rs 0.49 in Q3 FY26 versus negative Rs 5.69 in Q3 FY25.
• Finance costs decreased to Rs 149.24 lakh in Q3 FY26 from Rs 312.53 lakh in Q3 FY25.
• Other expenses increased to Rs 24.72 lakh in Q3 FY26 from Rs 9.66 lakh in Q3 FY25.

Profit/Loss Components

• Loss from operations was Rs 1,277.19 lakh in Q3 FY26, worsening from Rs 1,039.05 lakh in Q3 FY25.
• Profit/loss on sale of investments was Rs 303.52 lakh in Q3 FY26 versus loss of Rs 952.00 lakh in Q3 FY25.
• Loss on trading in derivatives was nil in Q3 FY26 versus Rs 43.85 lakh loss in Q3 FY25.
• Employee benefits expense was Rs 12.28 lakh in Q3 FY26, up from Rs 4.75 lakh in Q3 FY25.
• Total expenses were Rs 186.24 lakh in Q3 FY26, down from Rs 1,365.99 lakh in Q3 FY25.

Corporate & Governance 🗓️

• Board approved unaudited Q3 and 9M FY26 financial results on 3 Feb 2026; limited review report issued with unmodified conclusion.
• Promoters and associates committed ongoing financial support, enabling going concern basis preparation.

Risks & Concerns ⚠️

• Company has negative net worth and liabilities exceed financial assets as of 31 Dec 2025, raising going concern doubts.

Business Model

• Operates in a single segment: investment and dealing in shares and securities, with operations in India.

Financial Performance 📊

• Approved unaudited standalone results for Q3 and nine months ended 31 Dec 2025.
• Revenue: Rs. 303.52 lakhs (Q3), Rs. 938.34 lakhs (nine months).
• Profit before tax: Rs. 117.28 lakhs (Q3), Rs. 208.89 lakhs (nine months).
• Profit after tax: Rs. 117.28 lakhs (Q3), Rs. 208.89 lakhs (nine months).
• Earnings per share: Rs. 0.49 basic and diluted (Q3), Rs. 0.87 basic and diluted (nine months).
• No current tax provision; deferred tax nil due to unabsorbed losses.

Auditor Remarks ⚠️

• Limited review report issued with no material misstatements.
• Auditor highlighted material uncertainty on going concern due to losses and negative net worth.
• Promoters assured continued financial support; results prepared on going concern basis.

Business Segment

• Company operates in a single segment: investment and dealing in shares and securities in India.

🗓️ Meeting Details

• Board meeting scheduled for 3rd February 2026 at 2:00 PM at the registered office.

📊 Financial Performance

• Approval of unaudited financial results and limited review report for quarter and nine months ended 31st December 2025.