Kaya Q2 loss widens, auditor flags going concern on negative net worth

Going-concern doubtNet loss reportedEmphasis of matterResults restatedExceptional itemResults View source PDF Explain this filing

KAYA · price

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

+0.2%Reaction day

₹419.35

prior close

₹414.00

announcement price

After-mkt

timing

Nifty Microcap 250market · in no size index; the smallest one is used-0.1%+0.2% vs market

Leisure Services peers, median of 80sector · industry level-0.4%+0.6% vs sector

On the reaction day the stock moved 0.2 pts more than Nifty Microcap 250 and 0.6 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.

Minutes after the announcementfrom the announcement price · no benchmark

Stock

+0.0

10m

-3.8

15m

-1.2

30m

-1.2

Sessions after the filingfrom the prior close

StockMarketvs marketSectorvs sector

Reaction day

+0.2-0.1+0.2-0.4+0.6

Next day

-2.7+0.5-3.2-0.1-2.7

-4.6-0.3-4.3-0.6-4.0

-2.4-0.5-1.9-1.1-1.3

-4.9-0.8-4.1-0.9-3.9

-8.7-2.3-6.4-1.9-6.8

-5.8-2.8-3.0-2.4-3.4

15d

-9.0-4.9-4.1-3.2-5.8

-18.2-4.7-13.5-4.4-13.8

-8.2-7.7-0.5-7.9-0.3

-25.6-7.8-17.7-11.3-14.3

UpDownMarket · Nifty Microcap 250Sector · Leisure Services peers, median of 80Pending

Minute windows have no benchmark: there is no intraday index history to compare against.

AI summary

Kaya Limited posted Q2 FY26 standalone revenue of Rs 5,384.75 lakhs (up about 3% YoY) but loss widened to Rs 1,874.98 lakhs from Rs 1,062.91 lakhs a year ago. H1 loss jumped to Rs 3,281.52 lakhs versus Rs 413.92 lakhs prior year. Standalone net worth is negative at Rs 9,244.49 lakhs with negative working capital. Auditor highlighted going concern uncertainty, citing promoter group support and the Rs 7,500 lakhs preferential issue from August 2025. EPFO matter provision stands at Rs 2,300.42 lakhs.

Likely market impact

Widening losses and negative net worth remain key risks for shareholders despite recent capital raise; going concern flag adds uncertainty.