REGENT ENTERPRISES LIMITED

Board Meeting Outcomes

The Board of Directors of Regent Enterprises Limited met on August 12, 2026 (3:30 PM to 4:35 PM) and approved the following matters:

1. Financial Results: Approved the unaudited financial results for the quarter ended June 30, 2026.

2. Director's Report: Approved the Director's Report along with annexures for the financial year ended March 31, 2026.

3. AGM Matters: Approved the Notice and other matters related to the forthcoming 32nd Annual General Meeting.

4. Scrutinizer Appointment: Appointed M/s. Sharma Vijay & Associates, Company Secretaries, Hisar (Peer Review No. 2166/2022) as Scrutinizer for the 32nd AGM.

5. Director Re-appointment: Re-appointed Mr. Vikas Kumar (DIN: 05308192) as Whole Time Director for a further period of 5 years effective April 1, 2027, till March 31, 2032, subject to shareholder approval in the ensuing AGM.

Financial Results for Quarter Ended June 30, 2026 (₹ in Lakh)

Income:

  • Revenue from operations: ₹13,827.36
  • Other income: ₹0.55
  • Total Income: ₹13,827.90

Expenses:

  • Cost of Material Purchased/Consumed: ₹13,561.07
  • Changes in inventories: (₹161.50)
  • Employee benefits expense: ₹61.46
  • Finance Cost: ₹0.00
  • Depreciation and amortization: ₹13.44
  • Other expenses: ₹188.45
  • Total Expenses: ₹13,662.92

Profit Calculation:

  • Profit before exceptional items and tax: ₹164.98
  • Prior Period Expenses: (₹1.87)
  • Exceptional items: ₹89.99
  • Profit after exceptional items before tax: ₹253.11
  • Tax Expense: ₹0.00 (Current year tax: ₹0.00, Prior years: ₹0.00, Deferred tax: ₹0.00)
  • Profit for the period from continuing operations: ₹253.11
  • Profit from discontinued operations: ₹0.00
  • Total Profit for the Period: ₹253.11

Earnings Per Share:

  • Basic EPS: ₹0.76
  • Diluted EPS: ₹0.76
  • Paid-up Equity Share Capital: ₹3,345.64 lakh (Face Value ₹10 per share)

Comparative Figures:

  • Previous quarter (March 31, 2026): Net loss of ₹315.50 lakh
  • Same quarter previous year (June 30, 2025): Net profit of ₹164.17 lakh
  • Full year previous year (March 31, 2026): Net profit of ₹398.10 lakh

Auditor's Limited Review Report

Sahni Bansal & Associates, Chartered Accountants, issued a limited review report on the financial results. Their review was conducted in accordance with Standard on Review Engagements (SRE) 2410 issued by ICAI.

Emphasis of Matter: The auditors highlighted that balances of debtors, creditors, and advances as at June 30, 2026 are subject to confirmation and reconciliation, with consequential effects (if any) on the financial statements remaining unascertained. Their conclusion was not modified in respect of these matters.

Additional Notes to Financial Results

  • The financial results were prepared in accordance with Indian Accounting Standards (Ind AS).
  • The Audit Committee reviewed the results on August 12, 2026, at 3:00 PM before Board approval.
  • The company will calculate the impact of income tax and deferred tax at the year-end (March 2027).
  • The company operates in a single segment: processing/repackaging and trading of edible oil.
  • No shareholder complaints were received during the quarter ended June 30, 2026.
  • Financial statements are presented in Indian Rupees, rounded to the nearest lakh.
  • Previous period figures have been reclassified where necessary.

Director Re-appointment Details

Mr. Vikas Kumar (53 years) is a Science Graduate with approximately 24 years of experience in management, administration, and commercial activities. He has been associated with the edible oil industry for a long time, and under his leadership, the company has grown and established its brand across most parts of India. There are no inter-se relationships between directors.