Summary of Key Information:

Reporting Period (Quarter/Year): Not Applicable

Nature of Filing / Announcement: Outcome of Board Meeting - Scheme of Amalgamation

Audit Opinion:

Not Specified

Key Financial Highlights [Amount in ₹ Lakhs]:

Standalone Results (Kavveri Defence as of March 31, 2026):

Total Assets: 14,117.68

Net Worth: 12,711.22

Turnover: 719.87

Consolidated Results (Kavveri Defence as of March 31, 2026):

Total Assets: 12,655.06

Net Worth: 11,172.38

Turnover: 1,127.06

Transferor Company Financials (Samoro Telecoms as of March 31, 2026):

Total Assets: 2,932.51

Net Worth: (39.63) [Negative]

Turnover: 469.75

Corporate Actions:

The Board approved the Scheme of Amalgamation between Samoro Telecoms Private Limited (Transferor Company) and Kavveri Defence & Wireless Technologies Limited (Transferee Company) under Sections 230 to 232 of the Companies Act, 2013.

Share Exchange Ratio: 453 fully paid-up equity shares (face value ₹10 each) of Kavveri Defence to be issued for every 1 fully paid-up equity share (face value ₹10 each) of Samoro Telecoms.

Other Significant Information:

Business Rationale:

The Transferor Company manufactures professional-grade microwave components for telecommunication, defence, and space industries. The Transferee Company designs, develops, manufactures, and distributes microwave components, RF products, telecommunication equipment, defence electronics, and space technology solutions.

The amalgamation aims to consolidate complementary operations under a single entity, creating synergies through pooled manufacturing capabilities, technical expertise, R&D, intellectual property, product portfolio, and customer relationships.

Shareholding Pattern Impact:

Pre-Scheme Kavveri Promoter holding: 1,47,65,931 shares (24.56%)

Post-Scheme Kavveri Promoter holding: 3,74,15,931 shares (45.20%)

Pre-Scheme Public holding: 4,53,58,329 shares (75.44%)

Post-Scheme Public holding: 4,53,58,329 shares (54.80%)

Total shares pre-scheme: 6,01,24,260

Total shares post-scheme: 8,27,74,260

Samoro Telecoms shareholders pre-scheme: Mr. Chenna Reddy (25,000 shares, 50%), Sanketh Ram Reddy (8,500 shares, 17%), Ms. Ruma Reddy (8,250 shares, 16.5%), Mr. Chenna Reddy Mokshith Reddy (8,250 shares, 16.5%)

Governance:

The Scheme does not provide any special benefit to promoters/promoter group beyond their shareholding entitlements.