Kovalam Investment & Trading Company Limited has submitted its mandatory Certificate under Regulation 74(5) of SEBI (Depositories & Participants) Regulations, 2018 for the quarter ended March 31, 2026. The submission was made to BSE Limited on April 09, 2026, fulfilling the company's regulatory compliance requirements.

Certificate Submission Details

The certificate was submitted by Company Secretary and Compliance Officer Jyoti Sud, who holds ICSI Membership No. A27162. The document was digitally signed on April 09, 2026, at 11:30:09 +05'30' and forwarded to the stock exchange for record-keeping purposes.

Registrar and Transfer Agent Confirmation

The certificate was issued by M/s. Alankit Assignments Limited, serving as the company's Registrar and Share Transfer Agent. Kamal Garg, General Manager at Alankit Assignments Limited, digitally signed the certificate on April 03, 2026, confirming compliance with SEBI regulations.

Alankit Assignments Limited confirmed that securities received from depository participants for dematerialization during the quarter ended March 31, 2026, were properly processed. The registrar verified that all securities comprised in the certificates have been listed on the stock exchanges where the company's earlier issued securities are listed.

Regulatory Compliance Process

The certificate confirms several key compliance aspects:

• Securities received from depository participants were confirmed to the depositories
• All securities have been listed on appropriate stock exchanges
• Certificates were properly verified, mutilated, and cancelled after processing
• The depository name was substituted in records as the registered owner

Distribution and Record Keeping

Copies of the certificate submission were sent to both major depositories in India - National Securities Depository Limited (NSDL) and Central Depository Services (India) Limited (CDSL). This ensures comprehensive record-keeping across all relevant regulatory bodies and market infrastructure institutions.

The submission demonstrates Kovalam Investment and Trading Company Limited's commitment to maintaining regulatory compliance and transparent reporting practices in accordance with SEBI guidelines for the quarter ended March 31, 2026.

Kovalam Investment and Trading Company Limited has released its unaudited financial results for the quarter and nine months ended December 31, 2025, showing a remarkable operational turnaround. The company submitted newspaper publications of these results to BSE Limited on February 13, 2026, in compliance with SEBI regulations.

Financial Performance Overview

The company's financial performance for Q3 FY26 demonstrates significant improvement across key metrics. The results were approved by the Board of Directors in their meeting held on February 12, 2026, and have been subjected to limited review by the company's statutory auditors.

Quarterly Performance Analysis

The third quarter of FY26 marked a significant operational recovery for the company. Total income from operations reached ₹113.61 lakhs, representing a substantial improvement from the negative income of ₹5.10 lakhs in the previous quarter. This positive momentum also contrasts sharply with the negative ₹13.78 lakhs recorded in the corresponding quarter of the previous year.

Net profit after tax for Q3 FY26 stood at ₹82.36 lakhs, a remarkable turnaround from the losses of ₹20.33 lakhs in Q2 FY26 and ₹24.72 lakhs in Q3 FY25. The company's earnings per share improved to ₹3.70 for the quarter, compared to negative EPS in the previous periods.

Nine-Month Performance

For the nine months ended December 31, 2025, the company reported total income of ₹250.69 lakhs, slightly lower than ₹273.21 lakhs in the corresponding period of the previous year. Net profit after tax for the nine-month period reached ₹197.15 lakhs, compared to ₹239.03 lakhs in the previous year. The nine-month EPS stood at ₹8.86, down from ₹10.75 in the previous year.

Capital Structure and Compliance

The company maintains an equity share capital of ₹222.39 lakhs with a face value of ₹10 per share, which has remained consistent across all reported periods. The financial results have been prepared in accordance with applicable accounting standards and SEBI regulations.

Regulatory Compliance

The results were submitted to BSE Limited under Regulations 30 and 47 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The company published these results in The Pioneer (English newspaper) and Desh Sewak (Punjabi newspaper) as required by regulatory guidelines. Complete financial results are available on stock exchange websites and the company's official website for investor reference.