Khyati Global Ventures Ltd submitted a revised consolidated Auditor's Report for the year ended March 31, 2026, to BSE Limited following an exchange query regarding the format of the previous filing. The company noted that the original report did not adhere to the format prescribed by SEBI circular CIR/CFD/CMD1/80/2019 dated July 19, 2019. Consequently, the board approved the revised document to ensure full compliance with Regulation 33 of the SEBI (Listing Obligations and Disclosures Requirements) Regulations 2015.

The revised Independent Auditors' Report, prepared by Sarath & Associates, provides an unqualified opinion on the consolidated financial results. The audit covers the parent company, Khyati Global Ventures Limited, and its subsidiaries, Nascent Global Ventures LLP and Kumbh Spices (formerly known as Anilkumar Sureshkumar & Co). The auditors confirmed that the results give a true and fair view of the net profit and financial information for the year ended March 31, 2026.

Sarath & Associates stated that they did not audit the financial statements of two subsidiaries included in the consolidation. These unaudited entities reflect total assets of Rs. 2943.07 lakhs and total revenues of Rs. 1733.99 lakhs as at March 31, 2026. Additionally, the consolidated financial statements incorporate the group's share of net profit of Rs. 38.75 lakh for the year ended March 31, 2026, derived from two subsidiary partnership firms whose financial information was also not audited by Sarath & Associates.

The auditors relied on the reports of other auditors for these unaudited subsidiaries and partnership firms. The opinion expressed by Sarath & Associates on the consolidated financial statements is based solely on these furnished reports. The audit was conducted in accordance with the Standards on Auditing specified under Section 143(10) of the Act and other applicable authoritative pronouncements issued by the Institute of Chartered Accountants of India.

The submission was communicated to the BSE Listing Department by Fena Jain, Company Secretary and Compliance Officer, on July 1, 2026. The revised filing replaces the previous outcome submitted on May 29, 2026, and addresses the specific regulatory observations raised by the exchange regarding the report's structure and compliance.

Khyati Global Ventures reported a 26.8% increase in consolidated net profit to ₹619.25 lakh for the financial year ended March 31, 2026, compared to ₹473.38 lakh in the previous year. The company's revenue from operations for the year stood at ₹14935.85 lakh, up from ₹11754.95 lakh in FY25. The Board of Directors approved the audited financial results for the half-year and full year ended March 31, 2026, at a meeting held on May 29, 2026.

Financial Performance

The standalone net profit for FY26 rose to ₹600.26 lakh from ₹473.38 lakh in the previous year. Total revenue for the standalone entity increased to ₹13258.48 lakh from ₹12126.01 lakh. The statutory auditors, M/s Sarath & Associates, issued an unmodified opinion on the financial results. The board also re-appointed Mr. Sanjay Dholakia as Secretarial Auditor and CA Milind Shah as Internal Auditor for the financial year 2026-2027.

Key Financial Metrics

Acquisitions and Disclosures

During the year, the company acquired a 51% partnership interest in the firm 'Anilkumar Sureshkumar & Co.' for a total consideration of ₹6.72 crore and a 51% partnership interest in the LLP firm 'Nascent Global Ventures LLP' for ₹3.76 crore. The trading window, which was closed from April 01, 2026, will reopen on May 30, 2026, for directors and designated persons.