BSEBoard Meeting11 Aug 2026 · 11 Aug 2026, 06:47 pm

Approved the Un-Audited Standalone Financial Results along with the Limited Review Report of the Company for the quarter ended June 30, 2026.

KD Leisures Ltd · 540385

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KD Leisures Ltd has approved its un-audited standalone financial results for the quarter ended June 30, 2026, along with a limited review report. The company's name has been changed to Vedic Ayurveda Limited from June 12, 2026.

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Earnings Impact5/10
Growth Catalyst2/10
Governance Concern3/10
Regulatory Risk1/10
Balance Sheet Risk4/10
Liquidity Impact6/10
Market Sentiment5/10

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KD Leisures Ltd - 540385 - Board Meeting Outcome for Outcome Of The Board Meeting Pursuant To Regulation 30 And 33 Of SEBI (Listing Obligations & Disclosures Requirements) Regulations, 2015

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VEDIC AYURVEDA LIMITED (Formerly Known as KD Leisures Limited) CIN: L21003MH1981PLC272664 Reg. Off: Unit No. 1109, 11th Floor, Lotus Link Square, D.N. Nagar, New Link Road, Andheri (West), Mumbai – 400053 Corporate office: 117/N/328A Kakadeo, Raniganj, Naveen Nagar, Kanpur Nagar UP-208025 E-Mail ID: roc.viatl@gmail.com; Mobile No.8090003333; Website: https://kdleisures.in/ To, Date: 11-08-2026 The Manager, The Calcutta Stock Exchange Limited The BSE Limited 7, Lyons Range, Dalhousie, Kolkata Phiroze Jeejeebhoy Towers, West Bengal-700001. 28th Floor, Dalal Street, Mumbai-400001, Maharashtra Company Symbol: KDLL Scrip Code: 540385 ISIN: INE081R01016 Subject: Outcome of the Board Meeting pursuant to Regulation 30 and 33 of SEBI (Listing Obligations & Disclosures Requirements) Regulations, 2015 Dear Sir/Madam, In Pursuant to Regulation 30 and 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, this is to inform you that the Board of Directors of M/s Vedic Ayurveda Limited (Formerly known as KD Leisures Limited) at their meeting held Today i.e. Tuesday, 11th August 2026, at the corporate office of the Company has inter alia, considered and approved the Un-Audited Standalone Financial Results along with the Limited Review Report of the Company for the quarter ended June 30, 2026. The meeting of the Board commenced at 06:00 P.M. and concluded at 06:30 P.M. Kindly take the same on your record. Thanking you, Yours Faithfully For and on Behalf of Vedic Ayurveda Limited (Formerly known as KD Leisures Limited) Deepika Awasthi Director DIN: 08624842 Encl: As above M/S GAV & ASSOCIATES CHARTERED ACCOUNTANTS Independent Auditor’s Review Report on Standalone Unaudited Quarterly Financial Results of the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended Review Report to The Board of Directors VEDIC AYURVEDA LIMITED (formerly known as KD LEISURES LIMITED) 1. We have reviewed the accompanying Statement of Standalone Unaudited Financial Results (“Statement”) of VEDIC AYURVEDA LIMITED (formerly known as KD LEISURES LIMITED) (“the Company”) for the quarter ended 30 June 2026 (“the Statement”) attached herewith, being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI ((Listing Obligations and Disclosure Requirements) Regulation, 2015 (the “Regulation”) as amended, including relevant circulars issued by the SEBI from time to time. 2. This statement, which is the responsibility of the Company’s Management and approved by the Board of Directors, has been compiled from the related audited interim standalone financial information which has been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 “Interim Financial Reporting” (Ind AS 34), prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagement (SRE) 2410, “Review of Interim Financial Information Performed by the Independent Auditor of the Entity” issued by the Institute of Chartered Accountants of India. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the statements are free of material misstatements. 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 the Standards on Auditing specified under section 143(10) of the Act, 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. The confirmations regarding the closing balances of loans and advances were not made available to us by the management. Therefore, we are unable to comment on whether those balances, as shown in financial results, are correct or not. 5. The Company has not complied with the provision of Income Tax Act, 1961 (“IT Act”) by failing to file the Income Tax Return (“ITR”) under section 139 of the IT Act for the assessment year 2021-22 onwards. Accordingly, the company shall be liable to pay the applicable penalties for non-filing of ITR as per provisions of the IT Act. 6. Based on our review conducted as stated above, except the possible effect of the matter described in paragraph 4 & 5 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 Indian Accounting Standards 34 (Ind AS-34) specified under section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other recognized accounting practices and policies has not disclosed ADDRESS: H. No. A-1/2 Office No. 105, FIRST FLOOR MUKAND HOUSE, NANIWALA BAGH, AZADPUR, DELHI-110033 CONTACT: MOBILE: - 8448603768, 9289083768 E-MAIL: CARAHULGUPTA383@GMAIL.COM M/S GAV & ASSOCIATES CHARTERED ACCOUNTANTS the information required to be disclosed in terms of the Regulation, read with Circular, including the manner in which it is to be disclosed, or that it contains any material misstatement. 7. The name of the Company has been changed to Vedic Ayurveda Limited from Kd leisures Limited w.e.f. June 12, 2026, in accordance with the special resolution passed at the Extra ordinary General Meeting of the Company, held on May 22, 2026 For GAV & ASSOCIATES Chartered Accountants FRN NO.0036002N CA Rahul Gupta (Partner) Membership No. 562648 UDIN NO.: 26562648FQMJGH6685 Date: 11 August 2026 Place: Delhi ADDRESS: H. No. A-1/2 Office No. 105, FIRST FLOOR MUKAND HOUSE, NANIWALA BAGH, AZADPUR, DELHI-110033 CONTACT: MOBILE: - 8448603768, 9289083768 E-MAIL: CARAHULGUPTA383@GMAIL.COM VEDIC AYURVEDA LIMITED (formerly known as KD LEISURES LIMITED) Registered office : Unit No. 1109, 11th Floor, Lotus Link, Square, D.N. Nagar, New Link Road, Andheri, Mumbai - 400053 Corporate office: 117/N/328A Kakadeo, Raniganj, Naveen Nagar, Kanpur Nagar UP-208025 CIN: L21003MH1981PLC272664, Email:-roc.viatl@gmail.com, Website: https://kdleisures.in UNAUDITED STANDALONE FINANCIAL RESULTS FOR THE QUARTER ENDED 30 JUNE 2026 Rs. in Lakhs Sl. Particulars Quarter ended Year ended No 30-Jun-26 31-Mar-26 30-Jun-25 31-Mar-26 (Unaudited) (Audited) (Unaudited) (Audited) 1 Revenue from operations a) Revenue from Operations 15.00 - - - b) Other operating Income - - - - Total revenue from operations 15.00 - - - 2 Other Income - - - - 3 Total income (1+2) 15.00 - - - 4 Expenses a) Cost of material cnsumed - - - - b) Change in inventories of finished goods, stock in trade and work -in-progress - - - - c) Employee benefits expense 2.85 0.95 - 0.95 d) Finance costs - - - - e) Depreciation and amortisation expense - - - - f) Other expenses 1.79 0.70 0.15 1.15 Total expenses 4.64 1.65 0.15 2.10 5 Profit/(loss) before exceptional item & tax (3-4) 10.36 (1.65) (0.15) (2.10) 6 Exceptional Items - - - - 7 Profit/(loss) before tax (5-6) 10.36 (1.65) (0.15) (2.10) 8 Tax expense 2.69 - - - 9 Net Profit/(Loss) after tax (7-8) 7.67 (1.65) (0.15) (2.10) 10 Other comprehensive income (OCI) (a) Items that will not be reclassified to profit & loss - - - - Income Tax relating to Items that will not be reclassified to profit & loss - - - - (b) Items that will be reclassified to profit & loss - - - - Income Tax relating to Items that will be reclassified to profit & loss - - - - Other Comprehensive Income/ (Loss) for the period/year - - - - 11 Total comprehensive income for the period / year (9+10) 7.67 (1.65) (0.1 [Showing first 8,000 characters — download PDF for full document]