KSS Limited Discloses Related Party Transactions for Half Year Ended March 31, 2026
KSS Limited, currently undergoing Corporate Insolvency Resolution Process (CIRP), has disclosed details regarding related party transactions for the half year period spanning October 1, 2025, to March 31, 2026. The transactions involve the company and several of its wholly-owned subsidiaries.The disclosure highlights advances given and loans taken across four distinct related parties, primarily focusing on inter-company financial movements during the specified six-month period.
Related Party Transaction Details
The financial movements are detailed in the following transactions, reported in Rupees in Lacs.| Transaction No. | Subsidiary/Related Party Details | Transaction Type | Opening Balance (Lacs) | Closing Balance (Lacs) | Nature of Transaction |
|---|---|---|---|---|---|
| 1 | KSera Seras Digital Cinema Ltd (Wholly-owned Subsidiary) | Unsecured Loan Taken | - | -308.58 | Working Capital |
| 2 | KSera Srea Miniplex Ltd (Wholly-owned Subsidiary) | Advances Given | - | 250.61 | Unsecured 0 |
| 3 | Birla Gold & Precious Metals (Wholly-owned Subsidiary) | Advances Given | - | 645.06 | Not specified |
| 4 | Birla Jewels Ltd (Wholly-owned Subsidiary) | Advances Given | - | 30.49 | Not specified |
The report indicates that the transactions involve both the provision of advances and the taking of loans from subsidiaries. The stated closing balances reflect the recorded financial positions with these related parties as of March 31, 2026.
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