Khyati Multimedia Entertainment disclosed that promoter Yash Kartikbhai Patel sold 18,000 equity shares in the open market on September 2, 2026. The transaction valued at ₹54,180 was executed at ₹3.01 per share.

The sale reduces Patel’s holding to nil. He held 18,000 shares, representing 0.17% of the company’s total voting capital, prior to the disposal. The company notified the BSE Limited on September 3, 2026, as per regulatory requirements.

Regulatory Disclosures

The disclosure complies with Regulation 29(2) of the SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011, and Regulation 7 read with Regulation 6 of the SEBI (Prohibition of Insider Trading) Regulations, 2015. Patel is considered a Person Acting in Concert (PAC) with the promoter group.

Patel’s father, Kartik J Patel, serves as the Chairman and Managing Director of the company. Other PACs include Jignaben K Patel and Jasubhai M Patel. No derivatives trading was executed by the declarant in connection with this transaction.

Khyati Multimedia Entertainment Limited returned to profitability in the financial year ended March 31, 2026, posting a net profit of ₹18.82 lakh compared to a net loss of ₹91.44 lakh in the previous year. The turnaround was driven by a sharp reduction in total expenses, which fell to ₹21.84 lakh from ₹314.23 lakh in FY25. Revenue from operations for the year stood at ₹51.61 lakh, while other income contributed ₹0.61 lakh.

For the quarter ended March 31, 2026, the company reported a net profit of ₹30.10 lakh on a total income of ₹51.61 lakh. The Board of Directors adopted the audited financial results during its meeting held on May 28, 2026. The company operates in a single segment and does not require separate segment-wise reporting.

Financial Performance

The company's earnings per share (EPS) for the full year improved to ₹0.17 from a loss of ₹0.85 in the prior year. On a standalone basis, the basic and diluted EPS for the quarter ended March 31, 2026, was recorded at ₹0.28. The paid-up equity share capital remained constant at ₹1,080.02 lakh with a face value of ₹10 per share.

Audit Qualifications

M/s. MAAK & Associates, Statutory Auditors, issued a qualified opinion on the financial results. Key qualifications included an advance of ₹2,08,75,000 paid against land where registration has not been completed and supporting documents were not provided. Auditors also noted that the company organized a Polo Championship event, which may fall outside the scope of its Memorandum of Association, and that revenue recognition from this event lacked alignment with Ind AS 115 requirements due to insufficient audit evidence.

Additionally, the auditors highlighted that certain advances from customers outstanding for more than 365 days may be deemed deposits under the Companies Act, 2013. The company has not complied with relevant provisions regarding acceptance of deposits, and the potential liability impact has not been determined by management.