Kush Industries Ltd

Kush Industries Limited — Trading Window closed from 1 October 2026 until 48 hours after the unaudited financial results for the quarter ended 30 September 2026

Appointment of Secretarial Auditors

• AGM approved appointment of M/s Kashyap R. Mehta & Partners as Secretarial Auditors for FY2026-27 to FY2030-31.
• Terms: five consecutive years to conduct Secretarial Audit.
• Appointment confirmed at 34th AGM on Sep 28, 2026.
• Under Section 204 and SEBI LODR Regulation 24A.
• Firm details: Kashyap R. Mehta & Partners, practicing CS firm based in Ahmedabad.

AGM details

• AGM held on 28 September 2026 at 3:00 PM via VC/OAVM.
• Meeting venue deemed at the registered office; remote and AGM e-voting conducted.

Key resolutions

• Resolution 1: Adoption of audited financial statements; ordinary.
• Resolution 2: Re-appointment of director liable to rotation; ordinary.
• Resolution 3: Appointment of secretarial auditor for five years; ordinary.
• Resolution 4: Shifting of registered office to new address; special.

Voting results

• All four resolutions passed; no dissent recorded.
• Votes cast in favor exceeded majority among polled shares.

Dividend

• Dividend proposal or approval: none.

Directors and auditors

• Director changes: re-appointment of director liable to rotation.
• Auditors: secretarial auditor appointed for five-year term.

Material approvals

• Material related party transactions: none disclosed.
• Other material approvals: none beyond listed resolutions.

AGM Details

• AGM held on 28 September 2026 at 3:00 PM IST via VC/OAVM.
• Meeting concluded at 3:14 PM IST.
• Remote e-voting from 25 to 27 September 2026; voting during AGM.

Resolutions

• Item 1: Ordinary resolution to adopt audited financial statements for FY ended 31 March 2026.
• Item 2: Ordinary resolution for re-appointment of Mansukhlal K. Virani (retire by rotation).
• Item 3: Ordinary resolution to appoint Kashyap R. Mehta & Partners as Secretarial Auditors for 2026–31.
• Item 4: Special resolution to shift Registered Office to new address, effective 5 Oct 2026.

Voting Status

• Item 1 voting outcome: not disclosed in the filing.
• Item 2 voting outcome: not disclosed in the filing.
• Item 3 voting outcome: not disclosed in the filing.
• Item 4 voting outcome: not disclosed in the filing.

AGM details & resolutions

• AGM 34th scheduled for 28 September 2026 at 3:00 PM via VC/OAVM.
• Ordinary Business includes adoption of Audited Financial Statements for FY2025-26.
• Reappointment of Mansukh K. Virani as Director on rotation.
• Special: appoint Kashyap R. Mehta & Partners as Secretarial Auditors for five years (FY26-31).
• Remuneration for 2026 secretarial audit: Rs. 50,000 plus taxes and out-of-pocket expenses.
• Special: Board to avail other services/certificates from the Secretarial Auditor.
• Special: shift registered office to 907/A, B-Block, Mondeal Square, Ahmedabad, w.e.f. 5 Oct 2026.
• E-voting window: 25-27 September 2026; cut-off date 21 September 2026.

AGM Details

• 34th AGM on 28 Sep 2026 at 3:00 PM via VC/OAVM; e-voting 25-27 Sep, cut-off 21 Sep.

Key Resolutions

• Ordinary: appointment of Secretarial Auditor for five-year term; Special: approval to shift registered office, both subject to AGM.

Auditor Appointments

• Secretarial Auditor appointed for five-year term from FY 2026-27 to 2030-31, subject to member approval.

Voting Status

• Voting outcomes are not provided in the filing.

Regulation 74(5) dematerialisation status

• Dematerialisation requests processed; securities listed on stock exchanges where existing securities are listed.
• Physical certificates for dematerialisation mutilated and cancelled after verification; depository name substituted as registered owner within prescribed timelines.

Financial Performance 📊

• Revenue from operations was Rs 0.00 crore in Q3 FY26, down from Rs 0.44 crore YoY.
• Total income declined to Rs 0.89 crore in Q3 FY26 from Rs 4.54 crore in Q3 FY25.
• Total expenses were Rs 3.62 crore in Q3 FY26 versus Rs 3.72 crore in Q3 FY25.
• Loss before tax was Rs 2.73 crore in Q3 FY26, compared to a profit of Rs 0.82 crore in Q3 FY25.
• Nine-month cumulative loss before tax widened to Rs 7.51 crore in FY26 from Rs 4.15 crore in FY25.
• Earnings per share (basic and diluted) was Rs (0.06) in Q3 FY26, down from Rs 0.03 in Q3 FY25.

Expenses & Investments

• Employee benefits expense remained stable at Rs 1.20 crore in Q3 FY26.
• Other expenses increased to Rs 2.42 crore in Q3 FY26 from Rs 2.12 crore in Q3 FY25.
• Investment at fair value rose to Rs 12.18 crore in Q3 FY26 from Rs 3.55 crore in Q3 FY25.

Corporate & Compliance

• Unaudited financial results were approved on 12th February 2026 and reviewed by auditors with no qualifications.
• No defaults reported on loans or debt securities as of the reporting date.

Business Model & Segments

• The company operates in a single segment with no subsidiaries or associates.