Promoter Soy-Sar Edible Private Limited has declared that no encumbrance was created or invoked on the equity shares of K S Oils Limited during the financial year ended March 31, 2026. The disclosure, submitted to the stock exchanges, confirms that the promoter group and Persons Acting in Concert (PAC) have not pledged or charged their holdings outside of previously disclosed transactions. This compliance filing ensures transparency regarding the ownership status of the company's shares during the specified period.

The declaration was made pursuant to Regulation 31(4) of the SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011. Soy-Sar Edible Private Limited, acting as the promoter, submitted the statement on behalf of itself and other members of the promoter group. The filing was addressed to the Listing Compliance Departments of BSE Limited and National Stock Exchange of India Limited on April 07, 2026.

Promoter Group Details

The disclosure covers the following entities identified as promoters and members of the promoter group or Persons Acting in Concert:

The filing was signed by Jyoti Sharma, Company Secretary & Compliance Officer of K S Oils Limited, and an authorised signatory of Soy-Sar Edible Private Limited. The company's registered office is located in Guna, Madhya Pradesh, while its corporate office operates from Gurgaon, Haryana.

K.S Oil Limited reported a standalone profit of ₹492 lakh for the quarter ended March 31, 2026, reversing the loss of ₹625 lakh recorded in the corresponding period of the previous year. The company, which was acquired by Soy-Sar Edible Private Limited, generated revenue from operations of ₹6,531 lakh during the quarter. For the full financial year ended March 31, 2026, the company reported a net loss of ₹1,400 lakh on a total income of ₹10,826 lakh.

The Board of Directors approved the audited standalone financial results for the quarter and year ended March 31, 2026, in a meeting held on May 30, 2026. The results were reviewed by the Audit Committee and audited by M/s NJG & Co., Chartered Accountants, the Statutory Auditors of the company. The auditors issued an unmodified opinion on the financial results, confirming compliance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Operational Status and Auditor's Emphasis

The independent auditor's report highlighted that the company has recommenced operations following its acquisition under the liquidation process approved by the National Company Law Tribunal (NCLT). This marks the first year of operations under the new management. Of the four manufacturing plants acquired, only the Kota plant became operational during the year, commencing operations from the middle of the financial year. The remaining three plants are currently under revamping and rehabilitation and are yet to commence commercial operations.

The management prepared the financial statements on a going concern basis, supported by the operationalization of the Kota plant and ongoing financial support from the new management. The auditors noted this matter in their report but did not modify their opinion regarding it.

Financial Performance

The company's total income for the quarter ended March 31, 2026, was ₹6,927 lakh, compared to ₹2 lakh in the same period last year. For the year ended March 31, 2026, total income rose to ₹10,826 lakh from ₹2 lakh in the previous year. Total expenses for the year increased to ₹12,966 lakh from ₹2,231 lakh in the prior year, driven by costs related to materials consumed and changes in inventories.

Standalone Financial Results (₹ in Lakhs)

Cash Flow and Balance Sheet Position

The cash flow statement for the year ended March 31, 2026, reflected a net cash flow from financing activities of ₹10,809 lakh, primarily due to proceeds from borrowings. However, the company reported a net cash outflow from operating and investing activities. Cash and cash equivalents at the end of the period stood at ₹0.

The balance sheet as of March 31, 2026, showed total assets of ₹39,984 lakh, an increase from ₹25,101 lakh in the previous year. Non-current assets included property, plant, and equipment of ₹20,672 lakh and capital work in progress of ₹8,117 lakh. The equity and liabilities section indicated total current liabilities of ₹35,702 lakh, with borrowings constituting a significant portion.