KD Leisures Limited has notified BSE Limited and The Calcutta Stock Exchange Limited about its exemption from filing Annual Secretarial Compliance Report for the financial year ended March 31, 2026. The company communicated this development through an official letter dated April 15, 2026, addressed to both exchanges' listing departments.

Regulatory Exemption Details

The company's exemption is based on specific financial thresholds outlined in SEBI regulations. KD Leisures meets the criteria for non-applicability due to its capital structure and financial position as of March 31, 2025.

SEBI Regulation Framework

The exemption applies under Regulation 15(2) of Chapter IV of SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015. The company is not required to comply with Regulation 24A of SEBI (Listing Obligations and Disclosure Requirement) Amendment Regulations 2018, which mandates Annual Secretarial Compliance Reports for larger companies.

The regulatory framework is supported by SEBI Circular no. HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated January 30, 2026, titled "Format for Annual Secretarial Audit Report and Annual Secretarial Compliance Report for Listed entities and their Material Subsidiaries."

Company Information

KD Leisures Limited operates with CIN: L55100MH1981PLC272664 and maintains its registered office at Unit No. 1109, 11th Floor, Lotus Link Square, D.N. Nagar, New Link Road, Andheri, Mumbai, Maharashtra. The corporate office is located in Ludhiana, Punjab.

Compliance Requirements Waived

The regulatory exemption covers the key compliance obligation of Annual Secretarial Compliance Report submission for FY26. The communication was signed by Deepika Awasthi, Director (DIN: 08624842), and digitally submitted to both exchanges on April 15, 2026. The company has requested the exchanges to acknowledge receipt and take the exemption notification on record.

Emerald Leisures Limited has submitted a comprehensive regulatory disclosure to BSE Limited confirming that it does not meet the criteria for classification as a 'Large Corporate' entity under SEBI regulations for the financial year 2025-2026. The formal communication, addressed to the Department of Corporate Services at BSE Limited, was signed by Company Secretary Kapil M Purohit and submitted on April 13, 2026.

Regulatory Compliance Framework

The company has formally confirmed its non-applicability under the Large Corporate criteria as specified in SEBI Circular SEBI/HO/DDHS/CIR/P/2018/144 dated November 26, 2018. This circular addresses fund raising by issuance of debt securities by large entities and establishes the framework for identifying and regulating such corporations.

Corporate Information and Disclosure

Emerald Leisures Limited operates under CIN L74900MH1948PLC006791 with its registered office located at Plot No. 366/15, Swastik Park, Near Mangal Anand/Sushrut Hospital, off E. Express Highway, Chembur, Mumbai, 400071. The company operates the Club Emerald Sports Complex under the brand "Club e Emerald" with the tagline "Where Dreams Come Alive."

Communication Details and Contact Information

The company maintains comprehensive contact channels including telephone (+91 22 2527 7504), mobile (+91 91678 88900), email ( info@clubemerald.in ), and website ( www.clubemerald.in ). The formal disclosure was specifically addressed to BSE Limited's Department of Corporate Services at Ground Floor, P.J. Towers, Dalal Street Fort, Mumbai-400001.

Exemption from Disclosure Requirements

Due to its non-Large Corporate status, Emerald Leisures Limited is exempt from several regulatory disclosure requirements under the SEBI circular. The company has specifically confirmed that it does not fall under the category of Large Corporates as on March 31, 2026, in terms of criteria prescribed in the SEBI Circular dated November 26, 2018. This exemption relates to initial disclosure requirements for entities identified as Large Corporates regarding fund raising by issuance of debt securities.

Corporate Governance and Compliance

The disclosure was executed by Kapil M Purohit, Company Secretary with membership number 65336, who digitally signed the document on April 13, 2026, at 11:13:12 +05'30'. This formal communication demonstrates the company's commitment to transparent regulatory compliance and adherence to SEBI's requirements for corporate classification and associated reporting obligations.