Integrated Filing — IndAS



General information about company

Scrip Code 532081
NSE Symbol KSERASERA
MSEI Symbol NA
ISIN INE216D01026
Name of company KSS LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 29-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 23-05-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Single segment
Description of single segment MOVIES DISTRIBUTION
Start date and time of board meeting 29-05-2026   14:30:00
End date and time of board meeting 29-05-2026   15:30:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion



Financial Results Ind-AS

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 44.89 199.55
Other income 1.70 2.38
Total income 46.59 201.93
2 Expenses
(a) Cost of materials consumed 18.18 132.93
(b) Purchases of stock-in-trade 3.27 11.66
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.00 0.00
(d) Employee benefit expense 15.36 15.36
(e) Finance costs 0.07 0.07
(f) Depreciation, depletion and amortisation expense 44.09 180.03
(f) Other Expenses
1 OTHER EXPENSES 40.55 57.07
Total other expenses 40.55 57.07
Total expenses 121.52 397.12
3 Total profit before exceptional items and tax (74.93) (195.19)
4 Exceptional items 0.00 0.00
5 Total profit before tax (74.93) (195.19)
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax 0.00 0.00
9 Total tax expenses 0.00 0.00
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations (74.93) (195.19)
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period (74.93) (195.19)
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period (74.93) (195.19)
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0.00 0.00
Total profit or loss, attributable to non-controlling interests 0.00 0.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0.00 0.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 0.00
21 Details of equity share capital
Paid-up equity share capital 21,358.75 21,358.75
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve 0.00
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0 0
Diluted earnings (loss) per share from continuing operations 0 0
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 0 0
Diluted earnings (loss) per share from continuing and discontinued operations 0 0
24 Debt equity ratio 0 0
25 Debt service coverage ratio 0 0
26 Interest service coverage ratio 0 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) NOTES:- 1. The Statement of financial result has been prepared in accordance with the Indian Accounting Standards (Ind AS) as notified by Ministry of Corporate Affairs pursuant to section 133 read with Rule 3 of the Companies (Indian Accounting Standard) Rules, 2015. Companies (Indian Accounting Standards) amendments Rules, 2016 and in terms of regulation 33 of the SEBI (Listing Obligations and Discloure Requirements) Regulations, 2015, SEBI circular dated July 05, 2016 and other accounting principles generally accepted in India. 2. The above statement of financial results has been reviewed and approved by the Resolution Professional on 29th May 2026. The Statutory Auditors of the Company have reviewed the said Results. 3. The Consolidated results include the financial result of of its Indian Subsidiaries (i.e K Sera Sera Digital Cinema Private Limited, K Sera Sera Miniplex Limited, Birla Jewels Limited, Birla Gold and precious Metal Ltd and step down subsidiaries (i.e KSS E-Commerce Technologies Private Limited earlier known as KSS Speed Technology Private Limited). 4. The application filed for approval of the Resolution Plan was rejected by the Hon’ble NCLT, Mumbai Bench, vide order dated 24 March 2025 in I.A. No. 04 of 2024 in C.P. No. 748 of 2022. No further directions were issued by the Hon’ble NCLT in the said order. Accordingly, the Resolution Professional convened a meeting of the Committee of Creditors to deliberate and decide the further course of action. In the said meeting, the resolution for initiation of liquidation of the Company could not be approved due to absence of the requisite voting majority of the members of the CoC. Since the Resolution Plan stood rejected by the Hon’ble NCLT and the CIRP period had expired, the Resolution Professional filed an application before the Hon’ble NCLT seeking initiation of liquidation proceedings against the Company. The said application is presently pending adjudication. 5. Further, the Resolution Applicant, Micro Capitals Private Limited, being aggrieved by the order passed by the Adjudicating Authority rejecting the Resolution Plan, has preferred an appeal before the Hon’ble National Company Law Appellate Tribunal (“NCLAT”), New Delhi. The matter was heard by the Hon’ble NCLAT and judgment was reserved on 13 February 2026. The judgment is presently awaited. 6. As per the requirements of Ind AS-108, disclosure is required as the Group is operating in multiple business segment and the same has also been 7. A search was conducted by the Income Tax Department u/s 132 in the office premises of KSS Limited during the FY 2019-20. The company (including subsidiary Company)has disputed Income Tax Demand of Rs. 5943.54 Lakhs against the orders passed u/s 143(3) r.w.s 153A/143(3) for the A.Y. 2014-15 to A.Y. 2020-21. The company (including subsidiary companies) has filed appeal before CIT for the said disputed demand for respective assessment years. 8. The Parent Company had received a notice of Demand of Rs 1035.05 Lacs including the interest and penalty under MVAT on account of VAT liability on the leasing of Cinematographic films. In line with film industry consensus, the Company is of the opinion that there are no grounds for levying VAT Based on legal Opinion obtained; the company is of the view that said demand contesting. Hence, no provision has been considered by the in this financial statements. 9. The Parent Company had received a demand of Rs 734.06 Lacs excluding interest and penalty under section 142 of the Custom Act 1962 on account of non-adherence of EPCG Scheme as company is not able to export the goods/services as required under the EPCG Scheme . The Parent Company has made a deposit of Rs. 38.07 lacs with the customs department during the FY 2019-20. Custom department freeze/attached the various assets against the said recovery. Based on legal Opinion obtained, the company is of the view that said demand contesting. Hence, no provision has been considered in this financial statements. 10. In addition to Note 9 and 10 above, the Parent Company has ongoing legal cases under Bombay High Court, Securities Appellate Tribunal and Debt Recovery Tribunal (Mumbai). The Parent company is of the view that said demand contesting. Hence, no provision has been considered in this financial statements 11. Pursuant to a letter issued by National Stock Exchange of India Limited dated 27th October 2020, the trading in the securities of the KSS Limited has been suspended w.e.f November 27th, 2020 due to non-compliance with Regulation 76 of SEBI (Depositories and Participants) Regulations, 2018 for two consecutive quarters i.e. March 31, 2020 and June 30, 2020 for the identified non-compliance. Till the date of this report, the company has not complied and thus, trading in the securities of the company is suspended 12. These Financial Statements have been signed by the Resolution Professional (IRP) while exercising the power of Board of Directors of the Company, which has been conferred upon him in term of the provision of section 17 of the Code. Resolution Professional has signed these financials in good faith, solemnly for the purpose of compliance and discharge of his duty under the Code. 13. Previous period's figures have been reclassified, wherever necessary, to correspond with those of the current period 14. Investors can view the Financial Results of the Company at the Company's website www.kserasera.com or at the websites of BSE/NSE (www.bseindia



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 371.84
Capital work-in-progress 34.90
Investment property 705.59
Goodwill 52.12
Other intangible assets 172.37
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 544.24
Trade receivables, non-current 0.00
Loans, non-current 90.45
Other non-current financial assets
1 OTHER FINANCIAL ASSETS 83.45
Total of other non-current financial assets 83.45
Total non-current financial assets 718.14
Deferred tax assets (net) 554.48
Other non-current assets
1 INCOME TAX ASSETS 111.49
Total of other non-current assets 111.49
Total non-current assets 2,720.93
2 Current assets
Inventories 520.19
Current financial asset
Current investments 0.00
Trade receivables, current 458.43
Cash and cash equivalents 34.06
Bank balance other than cash and cash equivalents 0.00
Loans, current 369.65
Other current financial assets
Total of other current financial assets 2,995.79
Total current financial assets 3,857.93
Current tax assets (net) 0.00
Other current assets
Total of other current assets
Total current assets 4,378.12
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 7,099.05
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 21,358.75
Other equity (21,374.20)
Total equity attributable to owners of parent (15.45)
Non controlling interest 0.00
Total equity (15.45)
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 2,698.28
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities
1 OTHER FINANCIAL LIABILITITES 14.19
Total of other non-current financial liabilities 14.19
Total non-current financial liabilities 2,712.47
Provisions, non-current 35.25
Deferred tax liabilities (net) 0.00
Deferred government grants, Non-current 0.00
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 2,747.72
Current liabilities
Current financial liabilities
Borrowings, current 690.39
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 1,328.26
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 1,328.26
Other current financial liabilities
Total of other current financial liabilities
Total current financial liabilities 2,018.65
Other current liabilities 2,348.13
1 OTHER FINANCIAL LIABILITIES 697.96
2 OTHER CURRENT LIABILITIES 1,650.17
Total of other current liabilities 2,348.13
Provisions, current 0.00
Current tax liabilities (Net) 0.00
Deferred government grants, Current 0.00
Total current liabilities 4,366.78
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 7,114.50
Total equity and liabilites 7,099.05
Disclosure of notes on assets and liabilities



Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-01-2026 01-04-2025
Date of end of reporting period 31-03-2026 31-03-2026
Whether results are audited or unaudited Audited Audited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss 0.00 0.00
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 0.00 0.00



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 31-03-2026
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax (195.19)
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0.00
Adjustments for decrease (increase) in inventories 0.07
Adjustments for decrease (increase) in trade receivables, current (61.64)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 0.00
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current (85.29)
Adjustments for other bank balances 26.49
Adjustments for increase (decrease) in trade payables, current 5.34
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities (471.78)
Adjustments for increase (decrease) in other non-current liabilities 221.38
Adjustments for depreciation and amortisation expense 180.03
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 866.73
Adjustments for provisions, non-current (500.49)
Adjustments for other financial liabilities, current 0.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for interest income 1.14
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 0.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 0.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 179.70
Net cash flows from (used in) operations (15.49)
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (15.49)
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 0.21
Purchase of property, plant and equipment 0.00
Proceeds from sales of investment property 0.00
Purchase of investment property 20.91
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 406.02
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received (1.14)
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 1.86
Net cash flows from (used in) investing activities 386.04
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings (384.81)
Repayments of borrowings 0.00
Payments of lease liabilities 0.00
Dividends paid 0.00
Interest paid 0.07
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (0.05)
Net cash flows from (used in) financing activities (384.93)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (14.38)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents (14.38)
Cash and cash equivalents cash flow statement at beginning of period 27.53
Cash and cash equivalents cash flow statement at end of period 13.15





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 AMIT RAMAKANT & Co. Yes 29-05-2026