KSS Limited, which is undergoing the Corporate Insolvency Resolution Process (CIRP), has published the extract of its standalone and consolidated audited financial results for the year ended March 31, 2026, in newspapers on Saturday, May 30, 2026. This publication complies with Regulation 47 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The company reported a consolidated loss of ₹195.20 lakh for FY26, compared to a loss of ₹288.71 lakh in the previous year, while standalone loss for the year narrowed to ₹67.52 lakh from ₹60.52 lakh in FY25. The results were reviewed and approved by the Resolution Professional, Mr. Dharmendra Dhelariya, on May 29, 2026.

Corporate Insolvency Resolution Process Status

The company is under CIRP pursuant to an order dated January 24, 2023, by the Hon'ble National Company Law Tribunal, Mumbai Bench. Consequently, the powers of the Board of Directors are vested in Mr. Dharmendra Dhelariya as the Resolution Professional. The application for approval of the Resolution Plan was rejected by the NCLT on March 24, 2025, and the Resolution Professional has filed an application seeking initiation of liquidation proceedings, which is currently pending adjudication. An appeal against the rejection of the Resolution Plan is pending before the Hon'ble National Company Law Appellate Tribunal.

Financial Performance

For the year ended March 31, 2026, KSS Limited reported a consolidated total income of ₹201.92 lakh, a decrease from ₹216.02 lakh in the previous year. The company reported a loss before tax and exceptional items of ₹195.20 lakh for the consolidated results, an improvement from the loss of ₹288.71 lakh in FY25. On a standalone basis, the total income was ₹1.14 lakh for the year, with a net loss of ₹67.52 lakh. The paid-up equity share capital remained constant at ₹21,358.75 lakh for the period.

Key Meeting and Publication Details

KSS Limited (formerly known as K Sera Sera Limited), currently undergoing Corporate Insolvency Resolution Process (CIRP), has filed a disclosure of related party transactions on a consolidated basis for the half year ended March 31, 2026, in compliance with Regulation 23(9) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The filing was submitted to both the Bombay Stock Exchange and the National Stock Exchange of India on May 16, 2026, by Resolution Professional Dharmendra Dhelariya.

Regulatory Compliance Filing

The disclosure covers related party transactions undertaken during the period October 1, 2025 to March 31, 2026, and has been prepared in the format specified under the applicable accounting standards. All amounts in the disclosure are reported in Rupees in Lacs. The filing pertains to transactions involving loans, inter-corporate deposits, and advances between KSS Limited and its wholly-owned subsidiaries.

Related Party Transaction Details

The following table presents the details of related party transactions reported by KSS Limited for the half year ended March 31, 2026:

Key Transaction Highlights

The disclosure reveals the following key aspects of the related party transactions:

• K Sera Seras Digital Cinema Ltd: An unsecured loan taken with an opening and closing balance of -308.58 Rupees in Lacs, repayable on demand and designated for unsecured working capital purposes.
• K Sera Srea Miniplex Ltd: Advances given with an opening and closing balance of 250.61 Rupees in Lacs.
• Birla Gold & Precious Metals: Advances given with an opening and closing balance of 645.06 Rupees in Lacs.
• Birla Jewels Ltd: Advances given with an opening and closing balance of 30.49 Rupees in Lacs.

Notably, no new transactions were undertaken during the reporting period, as the value of transactions during the reporting period is reported as nil across all four entries. The opening and closing balances remain unchanged for each counterparty, reflecting pre-existing positions carried forward.

Filing Authority

The disclosure was signed and submitted by Dharmendra Dhelariya, Resolution Professional of KSS Limited, holding registration number IBBI/IPA-001/IP-P00251/2017-2018/10480. The Authorisation for Assignment (AFA) is valid up to June 30, 2026. The company's registered office is located at Unit No. 101A, 1st Floor, Plot No. B-17, Morya Landmark II, Andheri (West), Mumbai – 400053.