Key Decisions and Financial Results

1. Unaudited Financial Results for Quarter Ended June 30, 2026

The Board approved the unaudited financial results for the quarter ended June 30, 2026:

  • Revenue from Operations: ₹1.58 lakh (Q1 FY27) versus ₹1.58 lakh (Q1 FY26)
  • Other Income: ₹1.62 lakh (Q1 FY27) versus ₹0.07 lakh (Q1 FY26)
  • Total Income: ₹3.20 lakh (Q1 FY27) versus ₹1.65 lakh (Q1 FY26)
  • Employee Benefit Expenses: ₹0.37 lakh (Q1 FY27) versus ₹1.02 lakh (Q1 FY26)
  • Other Expenditure: ₹1.65 lakh (Q1 FY27) versus ₹2.16 lakh (Q1 FY26)
  • Total Expenses: ₹2.02 lakh (Q1 FY27) versus ₹3.18 lakh (Q1 FY26)
  • Profit Before Tax: ₹1.18 lakh (Q1 FY27) versus loss of ₹1.53 lakh (Q1 FY26)
  • Tax Expense: Nil (Q1 FY27) versus ₹0.09 lakh (Q1 FY26)
  • Net Profit: ₹1.18 lakh (Q1 FY27) versus net loss of ₹1.62 lakh (Q1 FY26)
  • Earnings Per Share (Basic & Diluted): ₹0.06 (Q1 FY27) versus loss of ₹0.08 (Q1 FY26)
  • Paid-up Equity Share Capital: ₹195.00 lakh (face value ₹10 each)

The results were reviewed by the Audit Committee and approved by the Board. The financial statement format complies with SEBI Circular CIR/CFD/CMD/15/2015 as modified by SEBI Circular dated July 5, 2016, Ind AS, and Schedule II to the Companies Act, 2013.

2. Annual General Meeting

The Board confirmed that the 55th Annual General Meeting of the Company will be held on September 30, 2026.

3. Statutory Auditor Resignation and Appointment

The Board accepted the resignation of M/s. MAKK & Co. (FRN: 117246W) as Statutory Auditors, effective August 11, 2026, due to their merger with M/s. MKPS & Associates LLP.

Based on Audit Committee recommendation, the Board approved the appointment of M/s. MKPS & Associates LLP (FRN: 302014E/W101061) as new Statutory Auditors to fill the casual vacancy, effective August 11, 2026, subject to shareholder approval at the ensuing General Meeting.

Additional Documents

Resignation Letter from MAKK & Co. (Date: August 11, 2026)

  • Date of original appointment: April 1, 2023
  • Reason for resignation: Merger of MAKK & Co. with MKPS & Associates LLP
  • Confirmed no other material reasons for resignation
  • Undertook to file Form ADT-3 with ROC and facilitate smooth transition

Consent Letter from MKPS & Associates LLP (Date: August 11, 2026)

  • Provided consent to act as Statutory Auditors
  • Confirmed eligibility under Sections 139 and 141 of Companies Act, 2013
  • Confirmed independence and compliance with audit limit requirements
  • Disclosed one partner has proceeding in progress (no finality reached)
  • Confirmed valid Peer Review Certificate and compliance with professional standards

Limited Review Report

MAKK & Co. issued a limited review report on the unaudited financial results, confirming nothing came to their attention suggesting material misstatement or non-compliance with Regulation 33 of SEBI LODR Regulations.

Meeting Details

The Board meeting commenced at 2:30 PM and concluded at 3:30 PM on August 11, 2026.