1. Financial Results

The Board approved the Unaudited Financial Results for the quarter ended June 30, 2026, along with a limited review report issued by the Statutory Auditors, Biswas Dasgupta Datta and Roy (FRN: 302105E).

Key Financial Figures (₹ in lakh, unless specified):

  • Revenue from Operations: ₹1,039.93
  • Interest Income: ₹84.55
  • Fee and Commission Income: ₹0.02
  • Dividend Income: ₹0.08
  • Net gain on fair value changes: ₹955.29
  • Other Income: ₹0.18
  • Total Income: ₹1,040.11
  • Total Expenses: ₹17.27
  • Finance costs: ₹2.52
  • Employee benefits expense: ₹4.54
  • Depreciation: ₹0.33
  • Other expenses: ₹9.88
  • Profit before tax: ₹1,022.84
  • Total Tax Expenses: ₹175.19
  • Current Tax: ₹65.00
  • Deferred Tax: ₹110.19
  • Profit for the period: ₹847.65
  • Earnings per share (₹):
  • Basic: ₹2.81
  • Diluted: ₹2.81
  • Paid-up Equity Share Capital (Face Value ₹5 each): ₹1,510.87

Comparative Figures:

  • Q1 FY26 Net Loss: ₹26.00 lakh
  • Q4 FY26 Net Loss: ₹232.13 lakh

2. A. Resignation of CFO

Mr. Deepak Jhunjhunwala resigned as Chief Financial Officer and Key Managerial Personnel effective August 13, 2026, due to pre-occupation in other assignments and personal reasons. He confirmed no other material reasons for resignation.

B. Appointment of CFO

Mrs. Bhawana Jha was appointed as Chief Financial Officer and Key Managerial Personnel effective August 13, 2026. Her remuneration and terms will be governed by the Nomination and Remuneration Committee. She holds a B.Com degree and has 14 years of experience in accounts, taxation, finance, GST, Income Tax Act, and INDAS.

C. Reconstitution of the Risk Management Committee

Effective August 13, 2026, the Risk Management Committee was reconstituted with the following members:

  • Mr. Dipak Sundarka (Chairman)
  • Mrs. Bhawana Jha (Member)
  • Mr. Navin Kumar Jain (Member)
  • Ms. Sanskkrity Jain (Member)

The Board adopted a revised Risk Management Policy due to this change.

D. Change in Authorized Officials for Materiality Determination

Effective August 13, 2026, the following were authorized for determining materiality under Regulation 30 of SEBI LODR:

  • Mr. Sanjay Kumar Jain (Managing Director)
  • Mrs. Bhawana Jha (CFO)
  • Mrs. Neha Kedia (Company Secretary and Compliance Officer)

Contact: 98310121394/9874385558, Email: info@hiklass.co.in

3. Shifting of Corporate Office

The Corporate Office was shifted from 8/1/2, Dr. U.N. Bramhachari Street, 3rd Floor, Kolkata - 700017 to Room No. 802, 8th Floor, Vasundhara Building, Sarat Bose Road, Kolkata - 700020, effective August 13, 2026.

4. Approval for Agreement with Ringo Fincap Private Limited

The Board approved execution of an agreement with Ringo Fincap Private Limited for acquisition and resolution of distressed retail loan portfolios. The agreement will become effective only upon alteration of the Memorandum of Association, subject to shareholder approval at the ensuing AGM and other applicable approvals.

5. Designation and Authorization of Mr. Akshat Khandelwal

Mr. Akshat Khandelwal, an existing employee, was designated as President - Portfolio Management & Recovery and appointed as an Authorized Officer for portfolio management and recovery operations effective August 13, 2026.

6. Revision in Remuneration of Managing Director

Mr. Sanjay Kumar Jain's (DIN: 00415316) remuneration was revised to ₹25,000 per month effective August 13, 2026. All other terms of his appointment dated August 30, 2022, remain unchanged.

7. Proposal for Change in Company Name

The Board approved a proposal to change the company name from "Hi-Klass Trading and Investment Limited" to one of the following, subject to availability and regulatory approvals:

1. Nicoindia Finance & Investment Limited

2. Nicoindia Finvest Services Limited

3. Such other name as approved by Registrar of Companies

This requires consequential alteration to MOA and AOA subject to shareholder approval.

8. Other Matters

No other business was transacted.

The information is available on the company's website: www.hiklass.co.in