In accordance with Regulation 30 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 ('SEBI LODR Regulations'), this is to ....

KSS Limited, under Corporate Insolvency Resolution Process (CIRP) since January 2023, has reported a net loss of Rs 67.52 Lacs for FY 2026 vs Rs 60.52 Lacs in FY 2025. Revenue from operations was minimal at Rs 1.14 Lacs (down from Rs 1.45 Lacs). The auditors from Amit Ramakant & Co. have issued a DISCLAIMER of opinion citing multiple material uncertainties: unassessed impairment of Rs 6,199.90 Lacs in subsidiary investments, unrealized fair value of unquoted shares, Rs 1,325.62 Lacs in unconfirmed loans/advances, unconfirmed bank balances and trade receivables/payables, and uncertain recoverability of deferred tax assets. Emphasis of Matter items include: Rs 67.11 Cr bond default triggering CIRP, disputed Income Tax demand of Rs 2,669.23 Lacs, VAT demand of Rs 1,035.05 Lacs, customs duty demand of Rs 734.06 Lacs, ongoing SEBI penalty of Rs 12 Crores, and suspended stock trading since November 2020. The Resolution Plan was rejected by NCLT on March 24, 2025 and liquidation application is pending. Negative retained earnings stand at Rs 14,950.67 Lacs.