Kotia Enterprises Limited reported a net loss of ₹249.92 lakh for the financial year ended March 31, 2026, compared to a net loss of ₹4.93 lakh in the previous year. The company recorded a total income of ₹203.66 lakh for FY26, a significant increase from ₹88.72 lakh in FY25, primarily driven by revenue from rendering of services amounting to ₹131.00 lakh. The board approved the audited financial results for the quarter and year ended March 31, 2026, in a meeting held on May 29, 2026.

The statutory auditors, M/s Ajay Rattan & Co., issued an audit report with a qualified opinion. The qualification arises because the company satisfied the criteria for registration as a Non-Banking Financial Company (NBFC) under Section 45-IA of the RBI Act, 1934, during the financial year ended March 31, 2025, but did not obtain the required registration. However, for the current financial year ended March 31, 2026, the company's financial income was lower than 50% of its gross income, indicating it no longer meets the specified criteria.

The financial results include exceptional items involving a write-off of a financial asset amounting to ₹485.22 lakh, as the management deemed the recovery uncertain. Consequently, the profit before tax for the year stood at a loss of ₹343.43 lakh. The earnings per share (EPS) for the year was reported as a loss of ₹3.56, compared to a loss of ₹0.07 in the previous year.

The company's total assets stood at ₹3,300.72 lakh as of March 31, 2026, down from ₹4,519.04 lakh in the previous year. Equity share capital remained unchanged at ₹702.05 lakh. The trading window for designated persons and their immediate relatives remains closed until 48 hours after the declaration of the standalone audited financial results.

Kotia enterprises Limited has submitted its quarterly compliance certificate to stock exchanges, confirming adherence to SEBI regulations for dematerialization processes during the quarter ended March 31, 2026.

Regulatory Compliance Filing

The company filed the mandatory certificate under Regulation 74(5) of SEBI (Depositories and Participants) Regulations, 2018 with BSE Limited and Metropolitan Stock Exchange of India Limited on April 06, 2026. The certificate was issued by the company's Registrar and Share Transfer Agent, Skyline Financial Services Private Limited, dated April 02, 2026.

Dematerialization Activity Summary

During the quarter ended March 31, 2026, the company processed dematerialization requests through NSDL with the following details:

Compliance Confirmation

Skyline Financial Services Private Limited, acting as the Registrar and Share Transfer Agent, certified that all dematerialization procedures were completed in accordance with regulatory requirements. The certificate confirms that:

• Securities were properly listed on stock exchanges where earlier issued securities are listed
• Physical certificates were duly verified, mutilated, and cancelled
• Depository names were substituted in records as registered owners within the prescribed 15-day timeframe

Transaction Details

The single dematerialization request processed during the quarter involved 400 equity shares for shareholders Ranjeet Kaur and Narender Singh. The request was received on January 02, 2026, set up on January 01, 2026, and confirmed on January 06, 2026, completing the process within 5 days.

Corporate Information

Kotia Enterprises Limited, incorporated with CIN L74110DL1980PLC010678, trades on BSE with scrip code 539599 and on Metropolitan Stock Exchange with trading symbol KEL. The company's registered office is located at 905, New Delhi House, 27 Barakhamba Road, New Delhi 110001.