Key Quantitative Figures (Standalone, in ₹ Lakh)

For the Quarter Ended 30th June 2026:

  • Total Income: ₹0.00
  • Other Income: ₹0.00
  • Total Expenses: ₹7.14
  • Employee Benefit Expenses: ₹1.35
  • Administrative Expenses: ₹0.77
  • Other Expenses: ₹5.53
  • Loss Before Tax: ₹(7.14)
  • Tax Expense: ₹0.00
  • Net Loss After Tax: ₹(7.14)
  • Total Comprehensive Loss: ₹(7.14)
  • Paid-up Equity Share Capital (Face Value ₹10): ₹539.30 Lakh
  • Basic & Diluted EPS: ₹(0.13)

Comparative Figures (Quarter Ended 30th June 2025):

  • Net Loss After Tax: ₹(7.36) Lakh
  • EPS: ₹(0.14)

Comparative Figures (Quarter Ended 31st March 2026):

  • Net Loss After Tax: ₹(2.47) Lakh
  • EPS: ₹(0.05)

Dates of Action

  • Board Meeting Date: 12th August 2026 (4:00 PM to 5:30 PM)
  • Financial Period: Quarter ended 30th June 2026
  • Review Report Date: 12th August 2026

Parties Involved

  • Statutory Auditors: M/s. Bhatter & Associates, Chartered Accountants (FRN: 131411W)
  • Proposed Secretarial Auditors: M/s. Shravan A. Gupta & Associates, Company Secretaries (Firm Registration No.: S2013MH230000)
  • Managing Director: Lily Mundu (DIN: 10118884)
  • Stock Exchanges: BSE Limited (Scrip Code: 539596), Metropolitan Stock Exchange of India Limited (Symbol: DELTA)

Purpose or Rationale

The Board meeting was held to review and approve the quarterly financial results and to consider the appointment of a Secretarial Auditor.

Operational & Governance Updates

  • Business Segment: The company is primarily engaged in a single business segment, the trading of commodities.
  • Investor Complaints: Status for the quarter ended 30th June 2026: Opening Balance (Nil), Received (Nil), Disposed off (Nil), Pending (Nil).
  • Secretarial Auditor Appointment: The Board considered and approved the appointment of M/s. Shravan A. Gupta & Associates as Secretarial Auditor for a term of five consecutive years, commencing from FY 2026-27 till FY 2030-31, subject to the approval of members at the ensuing Annual General Meeting (AGM).
  • Auditor Profile: The proposed firm is led by CS Shravan A Gupta, a member of ICSI with 15 years of experience in corporate laws, SEBI regulations, and compliance management.

Financial Impact

The financial results indicate a continued operational challenge with no revenue and a net loss for the quarter. The appointment of the Secretarial Auditor has no immediate financial impact disclosed.