Audited Financial result for the quarter and year ended March 31, 2026.

Going ConcernEmphasis Of MatterPat NegativeExceptional ItemResults RestatedRelated Party TransactionsResults View source PDF Explain this filing

KAYA · price

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▲ positive · ▼ negative · ● neutral filings · teal = economic event · numbered = multiple that day (click to pick). Times IST.

Price reactionminutes from the announcement price · days from the prior close

+2.0%Reaction day

₹247.00

prior close

₹249.25

announcement price

In-mkt

timing

Nifty Microcap 250market · in no size index; the smallest one is used+0.6%+1.4% vs market

Leisure Services peers, median of 83sector · industry level+0.4%+1.6% vs sector

On the reaction day the stock moved 1.4 pts more than Nifty Microcap 250 and 1.6 pts more than its Leisure Services peers, over the same two closes: a difference in percentage points, not a measure of what the filing did.

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Reaction day

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Next day

+2.0+1.7+0.3+0.5+1.6

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+53.0+14.9+38.1+0.0+53.0

UpDownMarket · Nifty Microcap 250Sector · Leisure Services peers, median of 83Pending

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AI summary

Kaya Ltd reported a net loss of Rs. 9,617.31 lakhs for FY26 from continuing operations, compared to a restated loss of Rs. 3,336.77 lakhs in FY25. Revenue from operations grew marginally to Rs. 22,247.55 lakhs from Rs. 21,716.83 lakhs. The company recorded an impairment loss of Rs. 1,176.58 lakhs on a Cash Generating Unit and Rs. 145.10 lakhs impact from new Labour Codes. The company completed liquidation of its subsidiary KME Holdings Pte. Ltd and previously sold its Middle East business. Total equity is negative at Rs. 15,276.21 lakhs (negative other equity of Rs. 16,794.97 lakhs). The Board also approved extending director loans of Rs. 16.19 crore each for 7 years. Statutory auditors BSR & Co. LLP issued an unmodified opinion but included an Emphasis of Matter on going concern.

Likely market impact

The company is facing significant financial stress with mounting losses and negative equity. The auditors' Emphasis of Matter on going concern raises questions about the company's ability to sustain operations without promoter support. Shareholders should monitor the company's cash position and funding arrangements closely.