Ishwarshakti Holdings FY26 Net Loss ₹3.13 Crore

Revenue from operations (Net): ₹6,194.11 (FY25: ₹15,570.60)
Other Income: ₹452.43 (FY25: ₹899.96)
Total Income: ₹6,646.54 (FY25: ₹16,470.56)
Total Expenses (Net): ₹9,904.61 (FY25: ₹18,106.18)
Profit/(Loss) before Tax: (₹3,258.07) (FY25: (₹1,635.62))
Tax Expense: (₹128.61) (FY25: ₹70.93)
Profit/(Loss) from Continuing Operations: (₹3,129.46) (FY25: (₹1,706.55))
Other Comprehensive Income: ₹351,762.50 (FY25: ₹248.76)
Total Comprehensive Income/(Loss): ₹348,633.03 (FY25: (₹1,457.79))
Basic EPS: (₹2.17) (FY25: (₹1.19))
Diluted EPS: (₹0.69) (FY25: (₹0.97))

Authorized Share Capital: ₹5,00,00,000 (20,00,000 Equity Shares of ₹10 each + 30,00,000 Preference Shares of ₹10 each)
Issued, Subscribed and Paid-up Capital: ₹4,44,00,000 (14,40,000 Equity Shares of ₹10 each + 30,00,000 Preference Shares of ₹10 each)
Non-Current Investments: ₹429,389.67 (FY25: ₹21,484.11)
Inventories (Stock in Trade): ₹9,721.30 (FY25: ₹11,582.54)
Cash and Cash Equivalents: ₹353.46 (FY25: ₹368.98)

Allotted 18,00,000 Compulsory Convertible Preference Shares of ₹10 each aggregating ₹1,80,00,000 on private placement basis during the year
Proposal to increase Authorized Share Capital from ₹5 crore to ₹15 crore to be voted on at AGM

Mrs. Geeta K. Seksaria (Managing Director) - resigned w.e.f. May 28, 2026
Mr. Kailashchandra Seksaria (Executive Director) - resigned w.e.f. August 27, 2026
Mr. Vivek Seksaria (Executive Director) - resigned w.e.f. March 31, 2026
Mr. Yashasvi Seksaria (Executive Director) - resigned w.e.f. March 31, 2026
Ms. Chandni Lohar (Company Secretary & Compliance Officer) - resigned w.e.f. February 03, 2026
Mr. Shyam Agarwal (CFO) - resigned w.e.f. February 03, 2026

Mr. Vinay K. Seksaria - appointed as Managing Director w.e.f. May 29, 2026
Mrs. Radhika Vinay Seksaria - appointed as Additional Director (Non-Executive, Non-Independent) w.e.f. May 29, 2026
Ms. Reena Gavle - appointed as CFO w.e.f. February 04, 2026
Ms. Reena Gavle - appointed as Company Secretary & Compliance Officer w.e.f. February 04, 2026

Date: Wednesday, September 30, 2026
Time: 11:00 A.M. (IST)
Venue: Registered Office at Seksaria Chambers, 5th Floor, 139 Nagindas Master Road, Fort, Mumbai - 400001
Book Closure: September 23, 2026 to September 30, 2026 (both days inclusive)
E-voting Period: September 26, 2026 (9:00 AM) to September 29, 2026 (5:00 PM)

1. Adoption of Audited Standalone Financial Statements for FY ended March 31, 2026

2. Re-appointment of Mr. Vinay K. Seksaria (DIN: 00116582) who retires by rotation

3. Regularization of Mrs. Radhika Vinay Seksaria (DIN: 11714280) as Non-Executive and Non-Independent Director

4. Increase in Authorized Share Capital from ₹5 crore to ₹15 crore and alteration of Memorandum of Association

Company engaged in investment business with no change in nature of business during the year
No subsidiaries, joint ventures or associate companies
No material changes or commitments affecting financial position post year-end except management changes
No dividend recommended for FY26 due to accumulated losses
No amounts transferred to Investor Education and Protection Fund

Equity shares listed on BSE Limited
SEBI LODR corporate governance provisions became applicable from March 31, 2026; company has 6 months to comply
Statutory Auditors: M/s. B L Darsharda & Associates, Chartered Accountants (Firm Registration No. 112615W)
Secretarial Auditor: M/s. Aabid & Co., Company Secretaries (COP No. 6625)
Internal Auditor: M/s. M.R.V. & Associates, Chartered Accountants (Firm Reg. No. 135836W) appointed for 2026-27
No fraud reported by auditors under Section 143(12) of Companies Act, 2013
No pending litigation or material orders impacting going concern status

Key transactions disclosed in Form AOC-2:

Loan received from directors: Mr. Vinay Seksaria (₹1,84,00,000), Mr. Yashasvi Seksaria (₹3,40,000)
Remuneration payments to KMPs: Mrs. Geeta Seksaria (₹1,32,000), Mr. Shyam Agarwal (₹4,97,580), Ms. Chandni Lohar (₹2,50,000), Ms. Reena Gavle (₹1,24,100)
All transactions conducted at arm's length basis

Significant increase in fair value of investments in associate companies:

Seksaria Confectionaries Pvt Ltd: Carrying value ₹134,827.68 (FY25: ₹1,450.00)
Seksaria Industries Pvt Ltd: Carrying value ₹271,715.18 (FY25: ₹674.14)
Total FVTOCI investments: ₹406,635.34 (FY25: ₹269.91)
Fair value determination based on NAV method implemented for first time in current year

Company implemented methodology for determining carrying value of investments in associates based on NAV
Scheme of Arrangement approved by NCLT Mumbai Bench dated April 10, 2024 with appointed date of April 1, 2021
Company registered as NBFC with RBI (Registration Certificate No. 13.00633 dated April 07, 1998)