BSEResult5d ago · 12 Aug 2026, 04:28 pm

Please find attached unaudited standalone & consolidated financial results for QE June 30, 2026

Khoobsurat Ltd · 535730

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Khoobsurat Ltd has announced its unaudited standalone and consolidated financial results for the quarter ended June 30, 2026, with no material misstatements noted by the auditors. The company has investments in unlisted companies and shares in listed companies, and has considered ECL provisions for outstanding loans and advances.

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Earnings Impact5/10
Growth Catalyst2/10
Governance Concern1/10
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Balance Sheet Risk3/10
Liquidity Impact5/10
Market Sentiment5/10

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Khoobsurat Ltd - 535730 - Results - Unaudited Financial Results For QE June 30, 2026

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KHOOBSURAT LIMITED CIN: L23209WB1982PLC034793 7A, Bentinck Street, 3rd Floor, Kolkata – 700 001 Tel: +91 33 4061 7068, Email: Khoobsurat.kolkata@gmail.com Website: www.khoobsuratltd.co.in August 12, 2026 The Deputy Manager The Company Secretary Department of Corporate Services The Calcutta Stock Exchange Ltd. BSE Limited 7, Lyons Range P. J. Towers, Dalal Street, Fort Kolkata-700 001 Mumbai – 400 001 Ref: Scrip Code BSE – 535730, CSE-21144 Sub: Submission of Standalone & Consolidated Unaudited Financial Results for Q1FY27 Respected Sir or Madam, With reference to the above and in compliance with Regulation 33(3) of SEBI LODR Regulations, 2015, we are enclosing with this letter, Provisional Standalone & Consolidated Financial Results (Un-audited) for the 1st quarter ended on 30th June 2026 (Q-I) for the Financial Year ending 31st March 2027 together with Limited Review Reports by Statutory Auditors. The meeting was commenced at 13.05 Hrs. and concluded at 16.10 Hrs. This is for the information of Members. Thanking You, Yours Faithfully, For KHOOBSURAT LIMITED SANJAY MISHRA DIN: 09048557 MANAGING DIRECTOR Enclosed: a/a S P M L & Associates Chartered Accountants Limited Review Report on Unaudited Standalone Financial Results of the Khoobsurat Limited for the Quarter ended 30 June 2026 pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosures Requirements) Regulations, 2015, as amended Review Report to The Board of Directors Khoobsurat Limited 1. We have reviewed the accompanying Statement of Unaudited Standalone Financial Results of Khoobsurat Limited (the ‘Company’), for the quarter ended 30 June 2026 (the ‘Statement’), being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the ‘Listing Regulations’). 2. The Company’s Management is responsible for the preparation of this Statement 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, as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with the Listing Regulations. The Statement has been approved by the Company’s Board of Directors. 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 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 (ICAI). A review of interim financial information consists of making inquiries, primarily of the Company’s personnel 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 specified under section 143(10) of the Companies Act, 2013 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 stated above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with 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 SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, including the manner in which it is to be disclosed, or that it contains any material misstatement. 5. Emphasis of Matter a) The Company holds investments in various unlisted companies, valued at INR 1868.27 Lakhs as on 30 June 2026. As an annual exercise, the Company will next undertake the fair value assessment of these investments by obtaining valuation reports for valuation at financial year end on 31 March 2026. Therefore, there are no adjustment to the fair value of said investments as on 30 June 2026. We have solely relied on management’s representation in this regard. (Note 6 to standalone financial results) b) The Company holds ‘stock-in-trade’ of shares in listed Companies totalling to INR 2.97 lakhs, which are not currently traded on any stock exchange (Calcutta Stock Exchange). Based on Company’s anticipated recovery Head Office: Office No 09, Wing B-3, Ramanuj, Mahesh Nagar, S V Road, Near MTNL Exchange, Goregaon (West), Mumbai – 400 104 S P M L & Associates Chartered Accountants at disposal of these shares, the Company has kept the last avai lable traded rates of such companies for the purpose of their respective valuation as on 31 March 2026. (Note 7 to standalone financial results) c) Based on our review, it is observed that interest income is not recognized on some of outstanding loans and advances given to various parties as interest income could not be crystallized from such parties. However, the management is of the opinion that it will be able to soon recover the principal amount from these parties. The Company has considered ECL provision in respect of these parties as per the policy adopted considering them as credit-impaired financial assets. In the absence of any further details / documents, we have solely relied on management’s representation with regard to the items of these loans and the ECL provision thereof. Our conclusion is not modified in respect of this matter. For S P M L & Associates Chartered Accountants FRN – 136549W CA Govind Mandhania (Partner) M No – 180398 Date: 12 August 2026 Place: Mumbai UDIN: 26183098VWJOUV9793 Head Office: Office No 09, Wing B-3, Ramanuj, Mahesh Nagar, S V Road, Near MTNL Exchange, Goregaon (West), Mumbai – 400 104 KHOOBSURAT LIMITED Regd. Office : 7A, Bentick Street, 3rd Floor, Room No. 310, Kolkata-700 001 CIN - L23209WB1982PLC034793, Email : khoobsurat.kolkata@gmail.com, Website : www.khoobsuratltd.co.in Statement of Un-Audited Standalone Financial Results for the Quarter ended 30th June 2026 ₹ in Lakhs Corresponding 3 Sr. 3 Months ended Preceding 3 Months Months ended Year to date figures Particulars No. 30.06.2026 ended 31.03.2026 30.06.2025 as on 31.03.2026 Un-Audited Audited Un-Audited Audited I Revenue from Operations 30.46 13.43 22.49 132.46 II Other Income 440.21 (329.45) 136.83 133.79 III Total Income (I+II) 470.67 (316.02) 159.32 266.25 IV Expenses Cost of Material Consumed - - - - Purchases of Stock in Trade - - - 31.83 Changes in Inventories of Stock-in-Trade (0.06) 0.14 (0.13) 0.08 Employees Benefit Expenses 12.73 13.35 14.87 57.71 Finance Costs 3.11 3.38 6.13 8.27 Depreciation & Amortization Expenses 0.81 1.33 0.77 4.19 Loss on Sale of Investments - - - - Loss in FNO Trading - 139.77 - 139.77 Other Expenses 68.60 67.04 12.46 131.98 Total Expenses (IV) 85.19 225.01 34.10 373.83 V Profit / (Loss) before Tax & Exceptional Items (III-IV) 385.48 (541.03) 125.22 (107.58) VI Exceptional Items - - - - VII Profit / (Loss) before Tax (V-VI) 385.48 (541.03) 125.22 (107.58) VIII Tax Expenses Current 36.87 (57.93) - - Deferred Tax 6.46 (20.83) (0.10) (68.90) Tax Adjustments for earlier Years 8.12 8.12 Total Tax Expenses (VIII) 43.33 (70.64) (0.10) (60.78) IX Profit for the Period / Year from continuing operations (VII-VIII) 342.15 (470.39) 125.32 (46.80) X Other Comprehensive Income - - - - A. Items that will not be classified to Profit or Loss i) Fair value changes on instruments carried at FVTOCI - - - - ii) Income Tax on above - - - - Sub-Total A - - - - B. Items that may be classified to Profit or Loss i) Fair value changes on instruments carried at FVTOCI 568.48 (175.83) 1,542.96 346.96 ii) Income Tax relating to above Items (143.07) 48.61 (388.33) (87.32) Sub-Total B 425.41 (127.22) [Showing first 8,000 characters — download PDF for full document]