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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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)
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