Kush Industries has closed its trading window effective July 1, 2026, to prevent insider trading ahead of its quarterly financial announcement. The window will remain shut until 48 hours after the company declares its unaudited financial results for the quarter ended June 30, 2026. This measure ensures compliance with regulatory standards regarding the prohibition of insider trading.

The decision aligns with Clause 4 of Schedule B and other applicable provisions of the SEBI (Prohibition of Insider Trading) Regulations, 2015. Additionally, the move follows the directives outlined in BSE's Circular No. LIST/COMP/01/2019-20 dated April 2, 2019. The company's Code of Conduct for Prevention of Insider Trading mandates this closure period to maintain market integrity.

The restriction applies to designated persons and insiders associated with Kush Industries. The closure period is a standard procedural step implemented by listed entities to avoid any potential misuse of unpublished price-sensitive information (UPSI) during the interval leading up to financial results disclosure.

The unaudited financial results for Q1FY26 are expected to be released shortly after the quarter concludes. Shareholders and market participants should note that trading restrictions will be lifted only after the mandatory 48-hour period post-announcement.

Kush Industries Limited narrowed its net loss to ₹4.91 lakh for the financial year ended March 31, 2026, compared to a loss of ₹5.21 lakh in the previous year, as revenue from operations declined sharply. The company’s total income for the year stood at ₹9.82 lakh, a decrease from ₹9.90 lakh in FY25, primarily due to lower operational revenue. The board of directors approved the audited standalone financial results at its meeting held on May 30, 2026.

For the quarter ended March 31, 2026, the company reported a profit of ₹2.59 lakh, reversing the loss of ₹1.06 lakh recorded in the corresponding quarter of the previous year. This turnaround was driven by a reduction in total expenses, which fell to ₹2.90 lakh from ₹3.32 lakh in the same period last year. Revenue from operations remained nil for the quarter, while other income increased to ₹5.49 lakh from ₹2.02 lakh.

Financial Performance

The company’s financial statements for FY26 reflect a challenging operational environment with no revenue from operations for the final quarter. The total comprehensive income for the year improved to a loss of ₹4.18 lakh from a positive ₹2.26 lakh in the prior year, impacted by fluctuations in fair value investments.

Balance Sheet and Cash Flows

The company’s total assets decreased to ₹176.53 lakh as of March 31, 2026, from ₹231.40 lakh a year earlier. Current liabilities stood at ₹905.46 lakh, down from ₹956.14 lakh in the previous year. Cash and cash equivalents dropped significantly to ₹35.91 lakh from ₹97.87 lakh at the end of FY25, reflecting a net decrease in cash flows of ₹61.96 lakh during the year.

Auditor and Disclosures

P S S P & Co, Chartered Accountants, audited the standalone annual financial results and issued an unmodified opinion. The firm confirmed that the results are presented in accordance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The company also appointed M/s. Kashyap R. Mehta & Partners as Secretarial Auditors to fill a casual vacancy effective May 30, 2026.