Vedic Ayurveda Limited (formerly KD Leisures Limited) returned to profitability in Q1FY27, reporting a net profit of ₹7.67 lakh for the quarter ended June 30, 2026. This stands in contrast to the net loss of ₹1.65 lakh reported in the immediately preceding quarter ended March 31, 2026. The turnaround was driven by revenue from operations of ₹15 lakh, while total expenses remained contained at ₹4.64 lakh. The Board of Directors approved the unaudited standalone financial results on August 11, 2026, following a review by the Audit Committee.

Despite the positive bottom line, the independent review report issued by M/S GAV & Associates flagged significant compliance and verification gaps. The auditors noted that management did not provide confirmations regarding the closing balances of loans and advances, preventing them from commenting on the accuracy of these figures. Furthermore, the report disclosed that the company has failed to file income tax returns under Section 139 of the Income Tax Act, 1961, for the assessment year 2021-22 onwards, exposing the entity to potential penalties.

Financial Performance Overview

The company’s total income for the quarter stood at ₹15 lakh, entirely derived from operations with no contribution from other income sources. Employee benefits expense accounted for ₹2.85 lakh, while other expenses were ₹1.79 lakh. Profit before tax was ₹10.36 lakh, resulting in a net profit after tax of ₹7.67 lakh after accounting for a tax expense of ₹2.69 lakh. Basic and diluted earnings per share were ₹0.24, compared to negative ₹0.05 in the previous quarter.

Operational and Corporate Updates

Vedic Ayurveda Limited primarily engages in the trading, managing, and distribution of hospitality products. The company operates as a single reportable segment under Ind AS-108. The name change from KD Leisures Limited to Vedic Ayurveda Limited became effective on June 12, 2026, following a special resolution passed at the Extraordinary General Meeting held on May 22, 2026. Paid-up equity share capital remains at ₹324.00 lakh.

What the Numbers Show

The shift from loss to profit is notable but must be viewed against the backdrop of minimal operational scale. With revenue of just ₹15 lakh, the absolute margin improvement is driven by low fixed costs rather than significant top-line growth. The absence of data for the corresponding quarter ended June 30, 2025, limits year-over-year comparison, but the sequential recovery suggests stabilization in cost management. However, the regulatory non-compliance regarding income tax filings poses a potential financial risk that could impact future cash flows through penalties.

Vedic Ayurveda Limited has shifted its corporate office from Ludhiana, Punjab to Kanpur, Uttar Pradesh, effective July 4, 2026. The board of directors approved the change of address during a meeting held at the company's registered office. The relocation aims to streamline administrative operations as the company transitions its operational base.

The board meeting convened at 02:50 PM and concluded at 03:10 PM on Saturday, July 4, 2026. The approval was granted pursuant to Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. Director Deepika Awasthi signed the regulatory filing confirming the update.

Change in Address Details

The company's corporate office has moved from the previous location in Iqbal Ganj, Ludhiana to a new facility in Kanpur Nagar. The registered office remains unchanged and is located at Unit No. 1109, 11th Floor, Lotus Link Square, D.N. Nagar, New Link Road, Andheri (West), Mumbai – 400053.

Vedic Ayurveda Limited, formerly known as KD Leisures Limited, informed the BSE Limited and The Calcutta Stock Exchange Limited about the change. The company's scrip code on the BSE is 540385, and the ISIN is INE081R01016.