KS Smart Technologies has approved its audited standalone and consolidated financial results for the quarter and financial year ended March 31, 2026. The Board of Directors, meeting on May 23, 2026, also approved the re-appointment of M/s Pavan Reddy & Associates as Internal Auditor and the appointment of M/s Sharp and Tannan, Chartered Accountants, as Statutory Auditors.

Full-Year Consolidated Performance

For the financial year ended March 31, 2026, the company reported a consolidated net profit of ₹7,433.01 lakh, compared to ₹2,014.44 lakh in the previous year. Total consolidated income for the year stood at ₹1,32,488.09 lakh, a significant increase from ₹69,657.99 lakh in the prior year. The company noted that the consolidated financial results include the financials of subsidiaries such as KS Smart Solutions Private Limited, effective from October 6, 2025, following a reverse acquisition transaction.

The following table summarises the key consolidated financial metrics for the full year:

Q4 Consolidated Highlights

KS Smart Technologies delivered a strong performance in the quarter ended March 31, 2026, with key metrics showing sharp year-on-year growth. The Q4 consolidated net profit rose to 566M rupees from 171M rupees in the same quarter of the previous year. Revenue for the quarter surged to 8.2B rupees compared to 1.9B rupees year-on-year. EBITDA for the quarter stood at 806M rupees versus 318M rupees in the corresponding prior-year period, while the EBITDA margin came in at 9.89% compared to 17.08% year-on-year.

The table below presents the Q4 year-on-year comparison:

Standalone Performance and Auditor Appointments

On a standalone basis, the company reported a net loss of ₹32.28 lakh for the year ended March 31, 2026, compared to a net loss of ₹19.44 lakh in the previous year. Total standalone income for the year was ₹205.63 lakh. The statutory auditors issued an unmodified opinion on both the standalone and consolidated financial results. The trading window for dealing in the company's securities, which was closed from April 1, 2026, will reopen 48 hours after the dissemination of the audited financial results.

KS Smart Technologies Limited has submitted its mandatory compliance certificate under SEBI regulations for the quarter ended March 31, 2026. The filing demonstrates the company's adherence to regulatory requirements governing depository operations and shareholder record maintenance.

Regulatory Filing Details

The certificate was filed with BSE Limited on April 13, 2026, under reference number SE/2026-27/003. The submission fulfills requirements under Regulation 74(5) of the SEBI (Depositories and Participants) Regulations, 2018.

Compliance Confirmation

The certificate from Adroit Corporate Services Private Limited, serving as the company's registrar and share transfer agent, confirms several key compliance aspects for the quarter. The registrar verified that securities received from depository participants for dematerialization during Q4FY26 were properly confirmed to the depositories.

Additionally, the certificate confirms that:

• Securities comprised in the certificates have been listed on stock exchanges where earlier issued securities are listed
• Security certificates received for dematerialization have been mutilated and cancelled after due verification
• Names of depositories have been substituted in the register of members as registered owner within the mandated 15-day period

Corporate Structure

The filing was signed by Priyanka Malpani, Company Secretary and Compliance Officer (membership number A64349), representing KS Smart Technologies Limited, formerly known as Soma Papers and Industries Limited. The digital signature was authenticated on April 13, 2026, confirming the document's validity.

Regulatory Significance

This quarterly certificate represents a standard regulatory requirement for listed companies to ensure proper handling of dematerialized securities. The submission confirms that KS Smart Technologies Limited maintains compliance with SEBI's depository regulations, which govern the electronic holding and transfer of securities in the Indian capital markets.