KBS India Limited reported a net profit of ₹8.76 lakh for the financial year ended March 31, 2026, a decline from ₹17.66 lakh in the previous year. The company's board approved the audited financial results for the quarter and year ended March 31, 2026, during a meeting held on May 30, 2026. The statutory auditors, Bhuta Shah & Co LLP, issued an audit report highlighting significant emphasis of matter regarding unprovided employee benefits and unrecoverable loans from a former subsidiary.

The auditors reported that gratuity liability for employees has not been provided for as required by Ind AS 19, and the impact remains unquantified due to the absence of actuarial valuation. Additionally, a long-term loan of ₹16,65,40,533 and a current account outstanding balance of ₹8,02,444 due from KBS Capital Management Singapore Pte Ltd, an erstwhile subsidiary, remain outstanding. The subsidiary has been struck off, and no provision has been made as RBI permission for write-off is awaited, resulting in a misstatement of profit and accumulated reserves.

Revenue from operations for the year stood at ₹233.94 lakh, down from ₹236.74 lakh in FY25. Total income decreased to ₹341.71 lakh from ₹351.01 lakh in the previous year. Total expenses for the year increased to ₹329.48 lakh compared to ₹305.41 lakh in FY25. For the quarter ended March 31, 2026, the company reported a net loss of ₹10.04 lakh, contrasting with a net profit of ₹6.06 lakh in the same quarter of the previous year.

Financial Performance Summary

The company's equity share capital remained constant at ₹1082.12 lakh. The board meeting commenced at 02:00 P.M. and concluded at 05:00 P.M. The filing was submitted to BSE Limited on May 30, 2026, pursuant to Regulation 30 and 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

KBS India Limited has submitted its quarterly compliance certificate to the Bombay Stock Exchange, fulfilling regulatory requirements under SEBI (Depositories and Participants) Regulations, 2018 for the quarter and year ended March 31, 2026.

Regulatory Compliance Submission

The company submitted the mandatory certificate under Regulation 74(5) of SEBI regulations on April 14, 2026. Managing Director Tushar Suresh Shah signed the submission letter, ensuring compliance with the prescribed regulatory framework for listed companies.

Registrar Confirmation

MUFG Intime India Private Limited, formerly known as Link Intime India Private Limited, serves as the company's registrar and share transfer agent. The registrar issued the compliance certificate on April 1, 2026, confirming adherence to regulatory requirements for securities handling.

The certificate confirms that securities received from depository participants for dematerialization during Q4 FY26 were properly processed. MUFG Intime confirmed that all securities were accepted or rejected appropriately and that the securities comprised in the certificates have been listed on relevant stock exchanges.

Securities Processing Compliance

The registrar's confirmation covers several critical aspects of securities handling:

• Securities received for dematerialization were confirmed or rejected within prescribed timelines
• Security certificates received were mutilated and cancelled after due verification by depository participants
• Names of depositories were substituted in the register of members as registered owners
• All processes followed the prescribed regulatory framework

Corporate Information

KBS India Limited operates from its registered office at 502, Commerce House, 140, Nagindas Master Road, Fort, Mumbai. The company maintains its compliance obligations through its partnership with MUFG Intime India Private Limited, which operates from C-101, Embassy 247, L.B.S. Marg, Vikhroli (West), Mumbai.

The submission represents routine quarterly compliance reporting, demonstrating the company's commitment to maintaining regulatory standards in securities handling and depository operations. Ashok Shetty, Sr. Vice President-Corporate Registry at MUFG Intime, signed the registrar's confirmation certificate.