Summary of Key Information:

Reporting Period: Quarter ended 30 June 2026 (Q1 FY27)

Nature of Filing / Announcement: Outcome of Board Meeting under Regulation 30 of SEBI LODR

Audit Opinion:

Clean/Unmodified Limited Review Report by SPML & Associates, Chartered Accountants

Key Financial Highlights [in ₹ Lakhs]:

Standalone Results for Quarter ended 30 June 2026:

  • Revenue from Operations: ₹424.33 (vs ₹340.12 in Q1 FY26 - 24.8% increase YoY)
  • Total Income: ₹424.33
  • EBITDA: Not specifically disclosed
  • Net Profit: ₹36.65 (vs Net Loss of ₹39.38 in Q1 FY26 - significant improvement)
  • EPS: ₹0.68 (Basic and Diluted)
  • Other Equity: ₹1,813.72
  • Cash and Cash Equivalents: Not disclosed
  • Debt: Not disclosed

Comparative Performance:

  • Profit before tax: ₹115.79 (vs Loss of ₹52.90 in Q1 FY26)
  • Tax expense: ₹29.14 (Current tax: ₹30.30, Deferred tax: ₹(1.16))
  • Other Comprehensive Income: ₹(1.65)
  • Total Comprehensive Income: ₹85.00

Segment-wise Performance:

As per Indian Accounting Standard (IndAS) 108, the Company operates in a single business segment viz. "IT Audit Services". Thus, segmental reporting is not applicable.

Corporate Actions:

1. Change in Control: Completion of Share Purchase Agreement dated 29 December 2025 between:

  • Sellers: Mr. Venugopal Madanlal Dhoot, Mrs. Shobha Venugopal Dhoot, Mr. Anirudh Venugopal Dhoot, and Mr. Vineet Venugopal Dhoot (collectively sold 44,10,000 shares)
  • Acquirers: Jyotirgamya Advisory Private Limited and Mr. Ashok Kumar Chordia

2. Share Transfer Details:

  • Total shares transferred: 44,10,000 (34.38% of equity)
  • Jyotirgamya Advisory Private Limited acquired 37,68,660 shares (29.38%) + existing 46,469 shares = total 38,15,129 shares (29.74%)
  • Mr. Ashok Kumar Chordia acquired 6,41,340 shares (5.00%) + existing 4,587 shares = total 6,45,927 shares (5.04%)

3. Promoter Reclassification:

  • Acquirers shall be classified as Promoters of the Company
  • Existing Promoters and members of the existing Promoter Group shall cease to be classified as Promoters and be reclassified as public shareholders

4. Other Promoter Exits: The Board noted that four other promoters (Anjay Ratanlal Agarwal family) sold their entire holdings during FY 2025-26 (September-November 2025) and no longer hold any equity.

Other Significant Information:

  • Paid up equity share capital: ₹1,282.68 lakhs (Face value ₹10 per share)
  • Accounting policy change: Revenue now recognized net of GST (previously inclusive of GST)
  • First-time recognition of gratuity provision with retrospective effect
  • Previous period figures have been regrouped/rearranged wherever necessary