Kaushalya Infrastructure Development Corp Ltd disclosed that its promoters and promoter group, including persons acting in concert (PAC), hold 51.42% of the total share capital. The filing, submitted to the stock exchanges, confirmed that the group holds 1,78,061 equity shares and has not made any encumbrance of shares during the financial year ended March 31, 2026.

The company further confirmed that as on March 31, 2026, Nil shares of the company are encumbered or pledged by the promoters. This disclosure was made pursuant to Regulation 31(4) of the SEBI (Substantial Acquisition of Shares & Takeovers) Regulations, 2011.

The list of promoters includes individuals and entities such as Sidhnath Mehra HUF, Mahesh Mehra HUF, and Karan Mehra, among others. Corporate entities listed as promoters include Mahanti Engineers Pvt. Ltd., Keleenworth Marketing Pvt. Ltd., and Sun Kissed Merchandise Pvt. Ltd.

List of Promoters

Kaushalya Infrastructure Development Corporation Limited narrowed its consolidated net loss to ₹2.30 crore for the financial year ended March 31, 2026, compared to a net loss of ₹7.47 crore in the previous year. The company’s revenue from operations for FY26 stood at ₹89.89 lakh. The Board of Directors approved the audited standalone and consolidated financial results at its meeting held on May 27, 2026.

The company reported a total income of ₹1.95 crore for FY26, down from ₹2.54 crore in the previous year. Total expenses decreased to ₹1.98 crore in FY26 from ₹3.01 crore in FY25. For the quarter ended March 31, 2026, the company reported a net loss of ₹0.08 crore, compared to a net profit of ₹0.15 crore in the same quarter of the previous year.

Operational Performance

The company operates across two reportable segments: Construction and Hotel. The Construction segment reported a loss before tax of ₹1.24 crore for the year, while the Hotel segment reported a profit before tax of ₹0.47 crore. The recovery of long dues amounting to ₹92.37 lakh from debtors during the financial year resulted in the reversal of doubtful debt provisions, increasing other income. An unrecoverable amount of ₹28.31 lakh was classified as bad debt and included under other expenses.

Financial Position

The company’s total assets stood at ₹8,124.24 lakh as of March 31, 2026, compared to ₹8,055.00 lakh in the previous year. Equity share capital remained unchanged at ₹3,463.06 lakh. The company did not declare any dividend for the financial year, citing accumulated losses and unabsorbed depreciation in excess of taxable income.

Auditor’s Report

Statutory auditors KASG & Co. issued an unmodified opinion on the standalone and consolidated financial statements. The auditors noted that the company has adequate internal financial controls over financial reporting that were operating effectively as of March 31, 2026. The audit trail feature in accounting software was enabled from July 2023.

Key Financial Metrics (Consolidated)