Key Financial Figures (Standalone)

FY 2025-26 Performance:

  • Total Income: ₹143.83 lakh (Previous year: ₹235.18 lakh)
  • Profit Before Interest, Depreciation & Tax: Loss of ₹50.87 lakh (Previous year: Profit of ₹46.01 lakh)
  • Depreciation: ₹3.10 lakh (Previous year: ₹3.81 lakh)
  • Profit Before Tax: Loss of ₹53.97 lakh (Previous year: Profit of ₹42.20 lakh)
  • Tax Expense: ₹26.79 lakh (Previous year: tax credit of ₹3.05 lakh)
  • Net Profit/Loss: Loss of ₹37.58 lakh (Previous year: Profit of ₹45.25 lakh)
  • Earnings Per Share: -₹0.36 (Previous year: ₹0.43)

FY 2025-26 Performance (Consolidated):

  • Total Income: ₹155.74 lakh
  • Net Profit/Loss: Loss of ₹37.40 lakh

Share Capital:

  • Authorized Share Capital: ₹22,00,00,000 (22,00,00,000 equity shares of ₹10 each)
  • Paid-up Share Capital: ₹10,52,04,800 (1,05,20,480 equity shares of ₹10 each)

AGM Details

Date and Time: Wednesday, September 30, 2026 at 04:00 PM (IST)

Mode: Video Conferencing/Other Audio Visual Means (VC/OAVM)

Record Date: September 23, 2026 to September 29, 2026 (both days inclusive)

Ordinary Business

1. Adoption of financial statements for year ending March 31, 2026 with Director's Report and Auditor's Report

2. Re-appointment of Mr. Nitin Dinkar Vispute (DIN: 03634249) as Director liable to retire by rotation

3. Appointment of M/s. Vadulekar and Associates, Chartered Accountants (FRN: 151844W) as Statutory Auditors for first term of five consecutive years from conclusion of 23rd AGM till conclusion of 28th AGM in 2031

Special Business

4. Shifting of Registered Office from NCT of Delhi to State of Maharashtra and consequential alteration in Memorandum of Association (Special Resolution)

5. Approval of material related party transactions with entities falling under Related Parties definition for FY 2025-26 onwards, specifically with NAS Global Industries Private Limited (Subsidiary) for sales, purchases, loans/business advances/inter-corporate deposits up to ₹50 crores (Ordinary Resolution)

6. Disinvestment/sale of entire 51% stake (25,500 equity shares of ₹10 each) in NAS Global Industries Private Limited for consideration not less than fair value determined by Registered Valuer (Special Resolution)

Key Corporate Developments

  • Company acquired 25,500 equity shares (51% stake) in NAS Global Industries Private Limited for ₹2,55,000 during FY 2025-26
  • Proposed disinvestment of entire investment in NAS Global Industries Private Limited
  • Registered office shift from Delhi to Maharashtra approved by Board on February 14, 2025
  • No dividend recommended for FY 2025-26
  • No amounts due for transfer to Investor Education and Protection Fund (IEPF)

Regulatory Compliance Observations

Secretarial Auditor (M/s JNG & Co.) noted the following observations:

  • Non-dissemination of certain documents on company website including shareholding pattern, annual return link, and corporate governance report
  • Delayed entries of Unpublished Price Sensitive Information in Structured Digital Database and non-filing of quarterly SDD compliance for March 31, 2026 quarter
  • Delayed submission of Reconciliation of Share Capital Audit Report for June, September, December 2025 quarters and non-submission for March 2026 quarter
  • Non-filing of e-Forms with MCA for appointment/regularization of Mr. Vinit Picha as Independent Director and multiple instances of non-filing Form DIR-12

Statutory Auditor Qualifications

Auditors (M/s D G M S & Co.) highlighted key audit matter regarding cash-in-hand balance of ₹164.98 lakh with no supporting documentary evidence for verification. They were unable to verify physical cash despite cash certificate being provided.

Board and Committee Composition

Board of Directors:

  • Mrs. Sneha Sachin Vispute (Managing Director)
  • Mr. Abhijeet Pramod Sonawane (CFO and Whole Time Director)
  • Mr. Nitin Dinkar Vispute (Executive Director)
  • Mr. Vinit Picha (Independent Director)
  • Ms. Radhika Kharote (Independent Director)
  • Mr. Sanjay Rajkumar Dua (Independent Director)

Key Managerial Personnel:

  • Mr. Bhupendra Kanjibhai Bhadani (Company Secretary & Compliance Officer)

Voting Information

  • Remote e-voting period: September 26, 2026 (9:00 AM) to September 29, 2026 (5:00 PM)
  • Scrutinizer: Mr. Jigarkumar Gandhi, Partner of M/s. JNG & CO. LLP
  • Results declaration: Within 2 working days from conclusion of AGM

Other Material Information

  • Company repaid all outstanding borrowings during the year and was debt-free as of March 31, 2026
  • No frauds reported by auditors to Audit Committee or Board under section 143(12) of Companies Act, 2013
  • No significant and material orders passed by regulators/courts impacting going concern status
  • Employee strength: 4 employees (3 male, 1 female)
  • Listed on BSE Limited, paid annual listing fees for 2025-26

#Tags: #NakshPreciousMetals #FY2026Results #AGM2026 #SEBIDisclosure #RegulatoryCompliance #FinancialUpdate #Negative