Summary of Key Information:

Target Company: Pakka Impact Limited (formerly known as Yash Skills Limited)

Acquirer / Transferee Company: Pakka Limited (formerly known as Yash Pakka Limited, and earlier Yash Papers Limited)

Stock Exchange Listings:

NSE Scrip Code: PAKKA

BSE Scrip Code: 516030

Nature of Transaction / Event: Scheme of Amalgamation (merger) of a wholly-owned subsidiary into its parent company

Date of Transaction: The Scheme was sanctioned by the NCLT on 03/11/2026. The Appointed Date for the amalgamation is 01/04/2026.

Number of Shares Affected: No new shares will be issued. All equity shares of Pakka Impact Limited held by Pakka Limited (directly or through nominees) will stand cancelled.

% of Total Shareholding / Voting Capital Affected: 0% change to Pakka Limited's share capital or shareholding pattern, as it already owned 100% of Pakka Impact Limited.

Mode of Transaction / Action: Court-approved amalgamation sanctioned under Sections 230 and 232 of the Companies Act, 2013.

Consideration: Not applicable. No share exchange ratio or cash consideration is involved.

Shareholding / Promoter Snapshot (Before & After):

The amalgamation does not alter the issued and paid-up equity share capital or the shareholding pattern of Pakka Limited.

Other Noteworthy Information:

  • The Scheme was sanctioned vide order dated 3 November 2026 passed in CP (CAA) No. 01/ALD/2026 in CA (CAA) No. 32/ALD/2025.
  • The Order was uploaded on the Tribunal's website on 6 November 2026.
  • The Scheme will become operative upon filing the certified copy of the Order with the Registrar of Companies, Uttar Pradesh.
  • Upon effectiveness, all property, rights, powers, liabilities, and duties of Pakka Impact Limited will transfer to and vest in Pakka Limited.
  • Pakka Impact Limited will stand dissolved without winding up after the requisite filings.
  • The companies provided a joint undertaking to settle outstanding tax demands:
  • Pakka Impact Limited: TDS demand of ₹10,62,910 against TAN LKNY05147C
  • Pakka Limited: Income tax demands aggregating ₹22,90,581 for AY 2009-10, 2018-19, and 2021-22
  • The Transferee Company (Pakka Limited) is directed to file a modified income tax return if required under Section 314(1) of the Income Tax Act, 2025 within six months from the end of November 2026.
  • The Petitioner Companies confirmed no objections were received from any shareholders, creditors, or the public against the Scheme.

Analyst Notes:

This is a factual summary of the NCLT order sanctioning the amalgamation. The transaction simplifies the corporate structure by merging a wholly-owned subsidiary into the parent company with no change to the capital structure or ownership pattern of the listed entity.