Kaya Limited has submitted its Annual Secretarial Compliance Report for the financial year ended March 31, 2026, to BSE Limited and the National Stock Exchange of India Limited. The report, prepared by M/s Magia Halwai & Associates, Company Secretaries, confirms that the company has complied with the applicable statutory provisions and maintained proper board processes during the review period.

The certification covers compliance with key regulations including the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, the SEBI (Prohibition of Insider Trading) Regulations, 2015, and the Secretarial Standards issued by the Institute of Company Secretaries of India. The review verified the company's books, records, filings, and website disclosures.

Compliance Status

The report details the company's adherence to various regulatory requirements. The table below summarizes the compliance status on key parameters examined during the review period.

Disclosure of Events

The report notes that the listed entity did not provide all required disclosures under Regulation 30 of SEBI LODR Regulations within the prescribed time limits. Specifically, the outcome of the Board Meeting held on November 13, 2025, was not submitted within 30 minutes of the conclusion of the meeting.

The delay was attributed to a technical failure of the Statutory Auditor's Digital Signature Certificate (DSC). The company submitted the outcome immediately upon resolving the issue and communicated the reason to both stock exchanges. The exchanges acknowledged the reason via email, and no penalty was levied as of the date of the report.

Auditor Resignation and Other Matters

The report confirms that no resignation of the Statutory Auditor was observed during the review period. Consequently, compliance conditions related to auditor resignation were marked as Not Applicable. Additionally, the report states that no adverse observations were reported in the previous year's compliance report, and no pending actions were required to be reported for the financial year ended March 31, 2025.

Kaya Limited has appointed Mr. Brijesh Goyal as its Chief Financial Officer and Key Managerial Personnel, effective July 11, 2026. The decision was made by the Board of Directors during a meeting held on May 20, 2026, based on the recommendations of the company's Nomination and Remuneration Committee and Audit Committee.

Mr. Goyal is a seasoned finance and business leader with over 30 years of experience across large enterprises and growth-stage businesses. His expertise spans retail, consumer services, and multi-format operations. He has previously held the position of Head of Finance at Enrich Hair & Skin Solutions and spent over 14 years at Reliance Retail Limited in senior finance leadership roles.

Appointment Details

The appointment is part of the company's strategic leadership enhancements. Mr. Goyal will assume his new role on July 11, 2026. Additionally, he has been authorized to determine the materiality of events or information and make disclosures to the Stock Exchanges with effect from May 20, 2026, pursuant to Regulation 30(5) of the SEBI Listing Regulations.

Professional Profile

Mr. Goyal is a Chartered Accountant from the Institute of Chartered Accountants of India and holds a Bachelor of Commerce degree from Government College, Ajmer. His career includes building and leading finance functions in listed companies, PE-backed startups, and scale-up environments.

The company has informed the stock exchanges about the appointment and the subsequent authorization for disclosures. The details were submitted in compliance with Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.