• Kiran Vyapar's step-down subsidiary Sukhday Greenview ceases to exist effective 25 April 2026 following NCLT-sanctioned amalgamation.
• Subsidiary IOTA Mtech Power to receive 170 equity shares in Maharaja Shree Umaid Mills for every 25 CCPS held in Sukhday Greenview.
• The transferred subsidiary contributed minimal financials: ₹0.44 crore turnover (0.39%) and ₹0.44 crore net worth (0.02%) as of March 2025.