KZ Leasing & Finance Limited has filed its initial disclosure with the Bombay Stock Exchange, confirming its status as a non-large corporate entity under applicable SEBI regulations. The submission fulfills regulatory requirements outlined in SEBI circular SEBI/HO/DDHS/CIR/P/2018/144 dated November 26, 2018 and BSE circular LIST/COMP/05/2019-20 dated April 11, 2019.

Company Financial Position

The disclosure reveals key financial information about the company's borrowing status and credit profile. KZ Leasing & Finance Limited reported NIL outstanding borrowings as on March 31st, indicating a debt-free position during the reporting period.

Regulatory Compliance

The company has formally confirmed that it does not meet the criteria for classification as a Large Corporate under the SEBI framework. This classification is significant as it determines various regulatory obligations and compliance requirements for listed entities.

Corporate Leadership

The disclosure was submitted by Ankit P Patel, who serves as both Chief Financial Officer and Compliance Officer of the company. The document was digitally signed and submitted to ensure proper authentication and regulatory compliance.

Company Details

KZ Leasing & Finance Limited operates from its registered office located at Deshna Chambers, B/H. Kadva Patidar Vadi, Usmanpura, Ashram Road, Ahmedabad-380014, Gujarat. The company was incorporated in 1986 and trades under scrip code 511728 on the stock exchange.

The filing demonstrates the company's commitment to maintaining transparency and adhering to regulatory requirements set forth by market regulators for listed entities in India.

K.Z.Leasing & Finance Ltd. has announced its unaudited financial results for the third quarter of fiscal year 2026, revealing a net loss of ₹58.51 lacs compared to a significantly higher loss of ₹404.34 lacs in the corresponding quarter of the previous year. The Ahmedabad-based financial services company's Board of Directors adopted these results during their meeting held on February 6, 2026.

Financial Performance Overview

The company's financial performance for Q3FY26 showed mixed results with substantial improvement in net loss despite declining revenues. Revenue from operations dropped significantly by 56.93% to ₹9.74 lacs compared to ₹22.62 lacs in Q3FY25.

Nine-Month Performance Analysis

For the nine months ended December 31, 2025, the company reported revenue from operations of ₹33.75 lacs compared to ₹52.57 lacs in the corresponding period of the previous year, representing a decline of 35.81%. The net loss for the nine-month period stood at ₹81.42 lacs compared to ₹73.64 lacs in the previous year.

Expense Structure and Key Components

The company's expense structure showed significant variations across different categories. Finance costs increased dramatically to ₹68.42 lacs in Q3FY26 from ₹7.69 lacs in Q3FY25. Employee benefits expense decreased to ₹20.42 lacs from ₹26.12 lacs, while other expenses declined to ₹11.96 lacs from ₹47.66 lacs in the corresponding quarter.

Other Comprehensive Income Impact

Despite operational challenges, the company benefited significantly from other comprehensive income, primarily driven by fair value changes of investments in equity shares worth ₹489.42 lacs in Q3FY26. This positive impact resulted in total comprehensive income of ₹303.66 lacs for the quarter, compared to a loss of ₹374.44 lacs in Q3FY25.

Board Meeting and Regulatory Compliance

The Board of Directors meeting was conducted at the company's registered office at Deshna Chambers, Usmanpura, Ashram Road, Ahmedabad from 12:00 pm to 1:45 pm on February 6, 2026. The financial results were adopted in compliance with Regulation 33 of SEBI (Listing Obligations and Disclosure Requirement) Regulations, 2015.

The results were reviewed by the Audit Committee and received limited review from the company's statutory auditors, S V J K and Associates, Chartered Accountants. The company continues to operate primarily in the finance segment and maintains its listing on the Bombay Stock Exchange under scrip code 511728.