Kaushalya Infrastructure Development Corporation Limited has notified the stock exchanges of a significant administrative change concerning its Registrar and Transfer Agent (RTA). The company received a communication stating that CB Management Services Private Limited, its erstwhile RTA, has been merged with MUFG Intime India Private Limited with effect from 08.05.2026. This merger was carried out pursuant to an order passed by the Regional Director (WR), Registrar of Companies, Mumbai.

RTA Merger Details

The key details of the RTA transition are outlined below:

Impact on Investors

Following the merger, the name of the company's RTA has been formally changed from CB Management Services Private Limited to MUFG Intime India Private Limited. Investors are requested to direct all queries and grievances to the updated email address: investor.helpdesk@in.mpms.mufg.com . The intimation was submitted under Regulation 30 of the SEBI (Listing Obligations and Disclosures Requirements) Regulations, 2015.

The disclosure was signed by Sanjay Lal Gupta, Whole-time Director & Company Secretary (DIN: 08850306), on 13 May 2026.

Kaushalya infrastructure Development Corporation Limited has filed a revised XBRL submission to correct an inadvertent clerical error in the Earnings Per Share (EPS) calculation of its consolidated financial results. The correction pertains to the company's financial results for the quarter and half year ended 30.09.2025.

Filing Correction Details

The company discovered the clerical error after the original XBRL filing of its consolidated financial results with the stock exchanges. The error specifically affected the EPS calculation in the consolidated financial statements for the reporting period.

Regulatory Communication

The company formally notified both BSE and NSE about the revised filing through an official communication dated 16.04.2026. The notification was addressed to the listing departments of both exchanges, ensuring compliance with regulatory requirements for correction submissions.

Management Authorization

The revised filing and regulatory communication were authorized by Sanjay Lal Gupta, who serves as both Whole-time Director and Company Secretary of Kaushalya Infrastructure Development Corporation Limited. The digital signature was applied on 16.04.2026 at 15:24:42 +05'30', confirming the authenticity of the submission.

Stock Exchange Information

The company trades on both major Indian stock exchanges with the following identifiers:

• BSE Stock Code: 532925
• NSE Symbol: KAUSHALYA

The revised XBRL filing ensures accurate representation of the company's consolidated financial performance for the specified reporting period, maintaining transparency and regulatory compliance in financial reporting.