Koiya International Limited is not required to disclose related party transactions on a consolidated basis for the half year ended March 31, 2026, due to its financial position falling below regulatory thresholds. The company communicated this exemption to BSE Limited, citing Regulation 15(2) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. This regulation provides relief from certain corporate governance compliance requirements for listed entities with smaller capital bases and net worth.

The company's eligibility for this exemption is based on its financial metrics as on the last day of the previous financial year, March 31, 2025. According to the audited financial statements, Koiya International Limited's paid-up equity share capital stood at ₹6,04,39,500. This figure is below the rupees ten crores limit specified in the regulations.

Furthermore, the company's net worth was reported at ₹6,69,37,981.44, which is in the negative. This is significantly below the rupees twenty-five crores threshold required for the applicability of the corporate governance provisions. Consequently, the company falls outside the ambit of entities that must comply with Regulations 17 to 27 and specific clauses of Regulation 46 of the SEBI LODR Regulations.

Financial Metrics as on March 31, 2025

Because its paid-up equity share capital and net worth are below the prescribed limits, Koiya International Limited is exempt from Regulation 23(9) regarding the disclosure of related party transactions. The company has undertaken to comply with these regulations within six months from the date the provisions become applicable in the future.

Koiya International Limited reported a net loss of ₹31.36 lakh for the financial year ended March 31, 2026, narrowing from a loss of ₹41.84 lakh in the previous year. The company recorded zero revenue from operations for the year, while total expenses stood at ₹31.36 lakh. The board approved the standalone audited financial results for the quarter and year ended March 31, 2026, during a meeting held on May 29, 2026.

The statutory auditors, M/s. Mahesh C. Solanki & Co., issued an audit report with an unmodified opinion on the financial statements. The board also approved the appointment of M/s. Manas Dash & Co., Chartered Accountants, as the Internal Auditor for the financial year 2026-2027, effective from May 29, 2026.

Board Appointments and Approvals

The board appointed Mr. Arun Raj as an Additional Director designated as Non-Executive Director, effective from May 29, 2026, subject to shareholder approval in the ensuing Annual General Meeting. Additionally, the Audit Committee was authorized to review and finalize valuation reports and determine issue size and price for a proposed preferential issue, subject to member approval.

The board also approved shifting the registered office within local limits to No. 5, Damodaran Street, First Floor, Back side of Sindhi CBSE Model School, Kellys, Chennai-600010, effective from May 29, 2026.

Financial Performance Summary

The trading window for dealing in the company's shares, which was closed since April 1, 2026, will reopen 48 hours after the declaration of these results.