Oscar Global Limited submitted a rectification letter to BSE Limited addressing a filing discrepancy. The company acknowledged that it had inadvertently uploaded the Standalone Auditor's Report instead of the required Limited Review Report for the quarter ended 30 June 2026.

The discrepancy has been rectified and the correct Limited Review Report along with the rectified PDF/XBRL filing has been uploaded on the BSE Listing Centre.

Financial Results for Quarter Ended 30 June 2026

  • Total Income: ₹3.94 lakh (consisting entirely of Other Income)
  • Employee benefits expense: ₹0.77 lakh
  • Other expenses: ₹4.61 lakh
  • Total Expenses: ₹5.38 lakh
  • Loss before tax: ₹1.44 lakh
  • Tax Expenses: Nil
  • Net Loss for the quarter: ₹1.44 lakh
  • Total Comprehensive Loss for the quarter: ₹1.44 lakh
  • Paid-up equity share capital: ₹329.18 lakh (face value ₹10 per share)
  • Basic and Diluted EPS: (₹0.04)

Comparative Financial Data

  • Q1 FY26 (30.06.2025): Net Loss of ₹3.09 lakh
  • Q4 FY26 (31.03.2026): Net Loss of ₹4.30 lakh
  • Full Year FY26 (31.03.2026): Net Loss of ₹11.16 lakh

Key Notes from Financial Statements

  • The company reported zero revenue from operations for all periods presented
  • The results were reviewed by the Audit Committee and approved by the Board of Directors on 12.08.2026
  • The company operates in a single segment as defined in IND AS-108
  • No exceptional items were reported for any period
  • Financial statements prepared in accordance with Indian Accounting Standards (IND AS)

Auditor's Emphasis of Matter

The independent auditor's report highlights Note No. 24 which describes:

  • A complete change in management and control of the Company pursuant to Share Purchase Agreements dated September 30, 2025
  • Mandatory open offer under SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011
  • Complete change in promoter shareholding during financial year 2025-26
  • In April 2026, erstwhile promoter directors, independent directors and Company Secretary resigned
  • New directors and a Company Secretary were appointed in April 2026
  • The company has not undertaken any significant revenue-generating operations during the past several financial years
  • Financial statements prepared on a going-concern basis based on Management's assessment and future business plans of new management