Kontor Space Limited has submitted its Structured Digital Database (SDD) Compliance Certificate for the financial year ended March 31, 2026, confirming adherence to the Securities and Exchange Board of India (Prohibition of Insider Trading) Regulations, 2015. The filing, submitted to the National Stock Exchange of India (SME Exchange) on May 30, 2026, certifies that the company maintains a non-tamperable internal database to record Unpublished Price Sensitive Information (UPSI). This compliance is critical for maintaining transparency and preventing insider trading, ensuring that all material information is systematically captured and monitored.

The certification, provided by Practicing Company Secretary Vishal N. Manseta, verifies that the company has established necessary controls over database access and maintains an audit trail for records retained for 8 years. The document confirms that all UPSI disseminated during the previous quarter were recorded with the nature of the information along with the precise date and time. The company stated that Regulation 24A of the SEBI (LODR) Regulations, 2015, is not applicable to it as it is listed on the SME NSE Platform.

During the financial year ended March 31, 2026, Kontor Space Limited was required to capture 4 specific events involving UPSI. The certification confirms that the company successfully captured all 4 mandated events within its internal systems. Furthermore, the report explicitly stated that no instances of non-compliance were observed in the previous quarter, requiring no remedial actions.

Key Compliance Details

Kontor Space Limited reported a 45% decline in net profit to ₹227.01 lakh for the financial year ended March 31, 2026, despite a 24.4% increase in revenue from operations. The company's revenue rose to ₹2,455.48 lakh in FY26 from ₹1,974.60 lakh in the previous year, while total expenses increased to ₹2,084.50 lakh from ₹1,608.58 lakh. The decline in profitability was attributed to rising direct costs, which stood at ₹1,148.97 lakh, and increased finance costs of ₹97.46 lakh.

The board of directors approved the standalone audited financial statements and results for the half year and year ended March 31, 2026, at a meeting held on May 29, 2026. M/s VCA & Associates, Statutory Auditor of the Company, issued an audit report with an unmodified opinion on the annual audited standalone financial results. The financial results were prepared in accordance with the accounting standards prescribed under Section 133 of the Companies Act, 2013.

For the half year ended March 31, 2026, the company reported a profit of ₹71.11 lakh, a significant decrease from ₹268.71 lakh in the corresponding period of the previous year. Revenue from operations for the half year was ₹1,215.52 lakh, compared to ₹1,183.02 lakh in the prior year period. Earnings per share (EPS) for the full year stood at ₹3.67, down from ₹6.67 in FY25.

The balance sheet as of March 31, 2026, showed total assets of ₹4,435.57 lakh, an increase from ₹3,858.93 lakh in the previous year. Shareholders' funds improved to ₹2,856.55 lakh from ₹2,616.65 lakh, while non-current liabilities rose to ₹640.93 lakh from ₹423.86 lakh. The company's cash and bank balances stood at ₹107.77 lakh at the end of the fiscal year.

Financial Performance for FY26

The company stated that it is primarily engaged in the co-working service business and operates under a single segment, making segment reporting inapplicable. The management is in the process of identifying parties covered under the Micro, Small and Medium Enterprises (MSME) definition, and disclosures have been made to the extent identified. There were no investor complaints pending, received, or disposed of during the half year ended March 31, 2026.