KD Leisures Limited has officially relocated its registered office within Mumbai, marking a significant administrative change for the company. The move was completed within the local limits of the same city, ensuring continuity of operations while providing a new business address.

Office Relocation Details

The company has provided comprehensive details about its office transition:

Updated Contact Information

Alongside the office relocation, KD Leisures Limited has updated its contact details to ensure seamless communication with stakeholders:

• Email ID: roc.viatl@gmail.com
• Mobile Number: 9818873657
• Corporate Office: B -10/665/1, Iqbal Ganj, Iqbal Ganj Chowk, Ludhiana, Punjab-141008

Regulatory Compliance

The announcement was made in compliance with Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, read with Part A of Schedule III thereto. The company has fulfilled its disclosure obligations under the applicable provisions of the Companies Act, 2013 and rules made thereunder.

The notification was signed by Deepika Awasthi, Director (DIN: 08624842), on April 17, 2026. The company had previously intimated the stock exchanges about these changes on April 8, 2026, with this formal disclosure serving as a continuation of that communication to meet regulatory requirements.

KD Leisures Limited has disclosed its Statement on Impact of Audit Qualifications for the financial year ended March 31, 2025, following the restoration of its listing status by the Securities Appellate Tribunal. The company had been unable to submit required regulatory filings due to suspension and subsequent delisting from the stock exchange.

Financial Performance and Audit Qualifications

The company reported a net loss of ₹4.30 lakhs for FY25, significantly higher than the ₹1.00 lakh loss recorded in the previous financial year. The auditors M/S GAV & Associates issued a qualified opinion on the standalone financial results, highlighting two key concerns.

Audit Qualification Details

The auditors raised two significant qualifications in their report. First, confirmations regarding closing balances of loans and advances totaling ₹176.50 lakhs were not made available by management, preventing verification of these amounts. Second, the company failed to comply with Income Tax Act provisions by not filing Income Tax Returns for assessment year 2021-22 onwards, making it liable for applicable penalties.

Balance Sheet Position

The company's balance sheet as of March 31, 2025, shows total assets of ₹186.52 lakhs compared to ₹187.62 lakhs in the previous year. The equity base remained unchanged at ₹324.00 lakhs in paid-up share capital, while other equity stood at negative ₹162.14 lakhs.

Listing Status Restoration

KD Leisures Limited explained that it was under suspension and subsequently delisted when the relevant compliance submissions were due. The Securities Appellate Tribunal, through its order dated March 17, 2026, directed the restoration of the company's listing status. The company retrieved necessary credentials on April 1, 2026, enabling it to submit the required Statement on Impact of Audit Qualifications.

Management Response

The management acknowledged the auditors' observations, stating that the company was inoperative during FY25 with no business activities undertaken. Consequently, statutory compliances and meetings could not be convened. The management indicated it is working to regularize pending compliances and restore the company's active operational status.