Regulation 44 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015

Meeting Details

The postal ballot was conducted without a physical meeting. The remote e-voting period commenced on Friday, 14 August 2026 at 09:00 AM IST and ended on Saturday, 12 September 2026 at 5:00 PM IST. The cut-off date for determining eligible shareholders was Friday, 7 August 2026.

Proposed Resolutions and Implications

Three ordinary resolutions were proposed for shareholder approval:

1. Item No. 1: Approval for borrowing up to ₹100 crore from Mr. Jayeshkumar Chinulal Shah (Promoter and Managing Director) during FY 2026-27

2. Item No. 2: Approval for borrowing up to ₹100 crore from Mrs. Rupalben Jayeshkumar Shah (Promoter and Whole-time Director) during FY 2026-27

3. Item No. 3: Approval for borrowing up to ₹100 crore from M/s. Goldkart Jewels Limited (Promoter group entity, formerly Sona hi Sona Jewellers Limited) during FY 2026-27

These transactions were considered material as they exceeded 95.87% of the company's annual consolidated turnover of ₹104.31 crore for FY 2025-26, crossing the 10% threshold specified under SEBI Listing Regulations.

Voting Process and Methods

The voting was conducted exclusively through remote e-voting facilitated by NSDL. No physical postal ballot or polling was conducted. The notice was sent electronically to all members/beneficiaries registered as of 7 August 2026 who had registered their email addresses.

Key Voting Outcomes

Total Shareholders on Record Date: 2,820

Total Outstanding Shares: 5,00,92,560

Resolution 1: Approval of RPT with Mr. Jayeshkumar Chinulal Shah
  • Total Votes Polled: 10,96,197 shares (2.19% of outstanding shares)
  • Votes in Favor: 10,96,197 shares (100% of votes polled)
  • Votes Against: 0 shares (0%)
  • Promoter Group: 0 votes polled (375,53,760 shares held)
  • Public Institutions: 0 votes polled (0 shares held)
  • Public Non-Institutions: 10,96,197 votes polled (8.74% of 125,38,800 shares held)
Resolution 2: Approval of RPT with Mrs. Rupalben Jayeshkumar Shah
  • Total Votes Polled: 10,96,197 shares (2.19% of outstanding shares)
  • Votes in Favor: 10,96,197 shares (100% of votes polled)
  • Votes Against: 0 shares (0%)
  • Promoter Group: 0 votes polled (375,53,760 shares held)
  • Public Institutions: 0 votes polled (0 shares held)
  • Public Non-Institutions: 10,96,197 votes polled (8.74% of 125,38,800 shares held)
Resolution 3: Approval of RPT with Goldkart Jewels Limited
  • Total Votes Polled: 10,96,197 shares (2.19% of outstanding shares)
  • Votes in Favor: 10,96,197 shares (100% of votes polled)
  • Votes Against: 0 shares (0%)
  • Promoter Group: 0 votes polled (375,53,760 shares held)
  • Public Institutions: 0 votes polled (0 shares held)
  • Public Non-Institutions: 10,96,197 votes polled (8.74% of 125,38,800 shares held)

Scrutinizer's Role and Findings

M/s. Nirav Shah & Associates, Practicing Company Secretaries (Membership No. A39412, CP No. 27102) was appointed as scrutinizer. The scrutinizer:

  • Verified the remote e-voting process conducted through NSDL
  • Confirmed that 11 members cast 10,96,197 votes across all resolutions
  • Certified that all three ordinary resolutions were passed with 100% votes in favor
  • Declared the resolutions deemed passed on 12 September 2026 (last date of e-voting)
  • Handed over all records to the company for safekeeping

Compliance with Laws and Regulations

The company confirmed compliance with:

  • Section 108 and 110 of the Companies Act, 2013
  • Rule 20 and 22 of the Companies (Management and Administration) Rules, 2014
  • Regulation 44 of SEBI LODR Regulations, 2015
  • Secretarial Standard SS-2
  • Multiple MCA General Circulars (14/2020, 17/2020, 22/2020, 33/2020, 39/2020, 10/2021, 20/2021, 3/2022, 11/2022, 9/2023, 9/2024)
  • SEBI Circular SEBI/HO/CFD/CMD1/CIR/P/2021/662 dated 22 November 2021
  • NSE Circular NSE/CML/2025/12 dated 15 March 2025
  • SEBI Circular SEBI/HO/CFD/CFD-PoD-2/P/CIR/2025/18 dated 14 February 2025

Additional Financial Information

The explanatory statement provided detailed annexures with:

  • Previous transactions with related parties over last three financial years
  • Justification that transactions are at arm's length and in ordinary course of business
  • Audit Committee review and recommendation
  • Confirmation that related parties did not vote on resolutions
  • Details of promoter shareholding (74.97% collectively)
  • Certification that transactions are not prejudicial to public shareholders' interests