Outcome of Board Meeting held on today i..e November 06, 2026

Kaya Limited November 06, 2026 BSE Limited National Stock Exchange of India Limited Market Operations Department, 'Exchange Plaza', 5th Floor, 1st Floor, Phiroze Jeejeebhoy Towers, Plot No. C/1, G Block, Bandra Dalal Street, Mumbai – 400001 Kurla Complex, Bandra(E), Mumbai – 400051 BSE Scrip Code : 539276 Symbol : KAYA Subject: Outcome of Board Meeting held today i.e., November 06, 2026 Dear Sir/ Madam, In terms of Regulation 30 read with Schedule III of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, this is to inform you that the meeting of Board of Directors (“Board”) of Kaya Limited (“Company”) was held today i.e., Friday, November 06, 2026, inter alia considered and approved the following: 1. Financial results: Unaudited Standalone financial results of the company for the quarter and half year ended September 30, 2026, along with the limited review report issued by the statutory auditor of the company. The limited review report and unaudited financial results are attached herewith as Annexure I. The said financials are being uploaded on the website of the Company i.e. www.kaya.in 2. Appointment of Ms. Shuchi Pandya as an Additional Director designated as Non-Executive Independent Director Based on the recommendation by the Nomination and Remuneration Committee, the Board of Directors approved the appointment of Ms. Shuchi Pandya (DIN: 02048492) as an Additional Director, designated as a Non-Executive Director, Independent Director of the Company with effect from November 06, 2026. She is appointed for a first term of 5 (five) consecutive years effective from November 06, 2026 to November 05, 2031 (both days inclusive), subject to the approval of the shareholders. The details as required under the SEBI Listing Regulations read with the SEBI Master Circular No. HO/49/14/14(7)2025-CFDPOD2/I/3762/2026 dated January 30, 2026 as amended from time to time, is appended herewith as Annexure‐ II to this letter 3. Grant of Employee Stock Options Based on the recommendation of the Nomination and Remuneration Committee, the Board of Directors approved the grant of 4,80,000 Employee Stock Options to Mr. Saurav Jha, an eligible employee of the Company, under the Kaya ESOP Scheme 2021, Which exceeds 1% of the issued share capital of the Company (excluding outstanding warrants and conversions) subject to the approval of the members of the Company. 4. Notice of Postal Ballot of the Company The Board of Directors of the Company approved the proposal to conduct a Postal Ballot for seeking approval of the members of the Company on the matters set out at Point Nos. 2 and 3. Registered Office: Kaya Limited, Marks, 23/C, Mahal Inductries Estate, Mahakali Caves Road, Near Paper Box Lane, Andheri (E), Mumbai 400 093. Tel.:91-22-66195000. Website: www.kaya.in CIN: L85190MH2003PLC139763 Kaya Limited The Notice of Postal Ballot dated November 06, 2026 shall be issued to the members in accordance with the applicable provisions of the Companies Act, 2013 and the rules made thereunder, and the SEBI Listing Regulations. 5. Appointment of Scrutinizer The Board of Directors of the Company has appointed Mr. Sitansh Magia, (Membership No.: A15169), Partner of M/s Magia Halwai & Associates, Practicing Company Secretaries, as a Scrutinizer to scrutinize the postal ballot process in a fair and transparent manner. 6. Reconstitution of the Nomination & Remuneration Committee Reconstitution of the Nomination & Remuneration Committee of the Board, with effect from November 6, 2026. The meeting of the Board commenced at 11.30 a.m and concluded at 13.00 p.m Kindly take the above submission on the record. For Kaya Limited Shilpa Rathi Company Secretary & Compliance Officer Registered Office: Kaya Limited, Marks, 23/C, Mahal Inductries Estate, Mahakali Caves Road, Near Paper Box Lane, Andheri (E), Mumbai 400 093. Tel.:91-22-66195000. Website: www.kaya.in CIN: L85190MH2003PLC139763 B S R & Co. LLP 14th Floor, Central B Wing and North C Wing Nesco IT Park 4, Nesco Center Western Express Highway Chartered Accountants Goregaon (East), Mumbai – 400 063, India Telephone: +91 (22) 6257 1000 Fax: +91 (22) 6257 1010 Limited Review Report on unaudited financial results of Kaya Limited for the quarter ended 30 September 2026 and year to date results for the period from 01 April 2026 to 30 September 2026 pursuant to Regulation 33 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended To the Board of Directors of Kaya Limited 1. We have reviewed the accompanying Statement of unaudited financial results of Kaya Limited (hereinafter referred to as “the Company”) for the quarter ended 30 September 2026 and year to date results for the period from 01 April 2026 to 30 September 2026 (“the Statement”). 2. This Statement, which is the responsibility of the Company’s management and approved by its Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 “Interim Financial Reporting” (“Ind AS 34”), prescribed under Section 133 of the Companies Act, 2013, and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (“Listing Regulations”). Our responsibility is to issue a report on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 “Review of Interim Financial Information Performed by the Independent Auditor of the Entity”, issued by the Institute of Chartered Accountants of India. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. 4. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standard and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. 5. We draw attention to Note 5 to the standalone financial results, which explains the management’s assessment of going concern assumption. The Company has incurred losses in the prior years and has a negative net worth and working capital position as of 30 September 2026. Based on the financial support from the promoter group along with funds available with the Company as of 30 September 2026, the management believes that Company will be able to meet its obligations within the next 12 months as and when they fall due. Accordingly, the management has prepared the Statement on a going concern basis. Registered Office: B S R & Co. (a partnership firm with Registration No. BA61223) converted into B S R & Co. LLP (a 14th Floor, Central B Wing and North C Wing, Nesco IT Park 4, Nesco Limited Liability Partnership with LLP Registration No. AAB-8181) with effect from October 14, 2013 Center, Western Express Highway, Goregaon (East), Mumbai - 400063 Page 1 of 2 B S R & Co. LLP Limited Review Report (Continued) Kaya Limited Our opinion is not modified in respect of this matter. For B S R & Co. LLP Chartered Accountants Firm’s Registration No.:101248W/W-100022 Jaclyn Des [Showing first 8,000 characters — download PDF for full document]