Annual General Meeting Details

  • Meeting Date: Monday, 28th September, 2026 at 03:00 p.m.
  • Mode: Video Conferencing / Other Audio-Visual Means
  • Cut-off date for voting rights: Monday, September 21, 2026
  • Remote e-voting period: Friday, September 25, 2026 (9:00 a.m.) to Sunday, September 27, 2026 (5:00 p.m.)
  • Scrutinizer: Mr. Nayan Prafulbhai Pitroda, Proprietor of M/s. Pitroda Nayan & Co.

Business to be Transacted

Ordinary Business:

1. To receive, consider and adopt the Audited Financial Statements including Balance Sheet, Statement of Profit and Loss and Cash Flow Statement for the Financial Year ended 31st March, 2026 together with Reports of Board of Directors and Auditors

2. To consider re-appointment of Ms. Mokshaben Ravjibhai Patel (DIN: 10712712) as Director who retires by rotation

Board of Directors and Key Managerial Personnel:

  • Whole-Time Director: Ms. Mokshaben Ravjibhai Patel
  • Independent Directors: Mr. Parimal Suryakant Patwa, Mr. Harsh Kothari, Ms. Sona Bachani
  • Chief Financial Officer: Mr. Anil Agarwal (w.e.f. 02/05/2025)
  • Chief Executive Officer: Mr. Prashant Kanubhai Modi (W.e.f. 12/02/2026)
  • Company Secretary & Compliance Officer: Ms. Riddhi Mit Shah (w.e.f. 09/05/2026)

Statutory Auditors:

  • M/s. Parekh Sharma & Associates (FRN: 129301W) (Upto 14/05/2025)
  • M/s. S. V. Agrawal & Co (FRN: 0100164W) (From 02/06/2025 till 30/09/2025)
  • M/s. H.S. Jani & Associates (FRN: 127515W) (w.e.f. 30/09/2025)

Financial Highlights (FY 2025-26)

| Particulars | FY 2025-26 (₹ in Lakhs) | FY 2024-25 (₹ in Lakhs) |

| Total Income | 168.55 | 293.65 |

| Finance Costs | 0.22 | 0.73 |

| Depreciation | 0.04 | 0.25 |

| Employee Benefit Expense | 36.38 | 12.18 |

| Other Expenditure | 45.03 | 12.85 |

| Profit Before Tax | 86.87 | 267.64 |

| Tax Expenses | 0.04 | 1.29 |

| Profit After Tax | 86.83 | 266.35 |

Revenue Breakdown:

  • Revenue from Operations: ₹132.92 Lakhs (Previous year: ₹25.95 Lakhs)
  • Other Income: ₹35.63 Lakhs (Previous year: ₹267.70 Lakhs)

Capital Structure

Authorised Capital:

  • ₹8,00,00,000 divided into 80,00,000 equity shares of ₹10 each

Issued, Subscribed and Paid-up Capital:

  • Issued and Subscribed: ₹5,99,19,000 (59,91,900 equity shares of ₹10 each)
  • Paid-up: ₹5,97,90,000 (59,79,000 equity shares of ₹10 each)
  • Forfeited Shares: 12,900 Equity Shares forfeited in Board Meeting held on October 28, 2013

Post-Balance Sheet Event:

  • Allotment of 15,48,500 Equity shares on 05/08/2026 to Promoter and Non-promoter category through Preferential issue under private placement basis

Significant Business Developments

Change in Nature of Business:

Pursuant to approval by members through Special Resolution passed at AGM held on 30th September 2025, the Memorandum of Association was amended to include Film Production as an additional main object. The Company's objects now include Event Management, Social Media Marketing and Film Production.

Change in Company Name:

Members changed the name from "Tavernier Resources Limited" to "EFORU Entertainment Limited" through postal ballot dated September 19, 2025 and January 11, 2026.

Dividend

No dividend recommended for FY 2025-26.

Corporate Governance

The Company is not required to comply with provisions of Regulation 17 to 27 and certain other clauses of SEBI LODR Regulations as the Paid-up Share Capital (less than ₹10 crore) and Net Worth (less than ₹25 crore) are below threshold limits.

Key Financial Ratios

| Ratio | FY 2025-26 | FY 2024-25 | Change |

| Return on Equity | 10.45 | 0.34 | 2972.26% |

| Trade Receivables Turnover | 1.51 | 2.02 | -25.09% |

| Net Profit Margin | 65.33% | 1026% | -93.63% |

| Return on Capital Employed | 9.96% | 34% | -70.71% |

| Current Ratio | 8.94 | 109.68 | -91.85% |

Director Re-appointment Details

Ms. Mokshaben Ravjibhai Patel (DIN: 10712712), Whole-Time Director, retires by rotation and seeks re-appointment:

  • Age: 28 years
  • Date of Appointment: 27/07/2024
  • Qualifications: Bachelor of Computer Applications (BCA)
  • Experience: 7 years in IT industry
  • Remuneration (FY 2025-26): ₹10,78,600
  • Board Meetings Attended: 11 out of 13

Other Key Information

  • Listing: Bombay Stock Exchange (BSE)
  • Registrars & Transfer Agents: MUFG Intime India Pvt. Ltd
  • Bankers: HDFC Bank
  • Corporate Identification Number: L59111GJ1994PLC170267

Voting Instructions

Detailed procedures provided for:

  • Remote e-voting for all shareholders
  • E-voting during AGM for shareholders attending meeting
  • Physical shareholders and non-individual shareholders voting process
  • Registration requirements for speakers and query submission

Document Availability

The Notice and Annual Report 2025-26 has been uploaded on:

  • Company website: www.tavernier.in
  • BSE website: www.bseindia.com
  • CDSL website: www.evotingindia.com