Board Meeting Details

The Board meeting commenced at 12:30 PM and concluded at 3:00 PM on 31 August 2026.

Key Approvals and Outcomes

1. Financial Documentation: Approved the Board of Directors' Report, Notice, Management Discussion and Analysis Report, and Secretarial Audit Report for the Financial Year 2025-2026.

2. Annual General Meeting: Approved convening the 54th Annual General Meeting (AGM) on Monday, 28 September 2026 at 12:30 PM at the registered office (Eternity Building, DN-1, Sector V, Salt Lake, Kolkata 700 091) through Video Conferencing.

3. Share Transfer Book Closure: Pursuant to Regulation 42 of SEBI LODR, the Register of Members and Share Transfer Books will be closed from 22 September 2026 to 28 September 2026 (both days inclusive).

4. Voting Rights Cut-off: The cut-off date for determining voting rights for remote e-Voting and e-Voting at the AGM is Monday, 21 September 2026.

5. Scrutinizer Appointment: Approved the appointment of Ms. Vandana Nahata of M/s Vandana Nahata & Co. (M. No. 302614, FRN. 328546E) as Scrutinizer for the voting process.

6. Policy Updates: Approved updated policies of the company.

7. Secretarial Auditor: Considered and taken on record the consent letter of Ms. Soma Saha (Practicing Company Secretary) for appointment as Secretarial Auditor for five consecutive years starting from FY 2025-2026 ending on FY 2029-2030, subject to shareholder approval at the forthcoming AGM.

Financial Performance (FY 2025-2026)

The Directors' Report provides the following standalone financial results:

  • Total Income: ₹235.93 lakhs (decreased from ₹256.46 lakhs in FY 2024-2025)
  • Profit/(loss) before Interest, Depreciation & Tax (EBITDA): ₹6.05 lakhs (down from ₹34.05 lakhs)
  • Finance Charges: ₹0.31 lakhs
  • Depreciation: ₹9.54 lakhs
  • Provision for Tax (including for earlier years): (₹0.75) lakhs
  • Net Profit/ (Loss) After Tax: (₹4.55) lakhs (compared to profit of ₹23.18 lakhs in previous year)
  • Profit/(Loss) brought forward from previous year: ₹172.43 lakhs
  • Profit/(Loss) carried to Balance Sheet: ₹167.88 lakhs
  • Dividend: No dividend declared for FY 2025-2026 due to operating losses.
  • Transfer to Reserves: No amount recommended for transfer to reserves due to losses.

Share Capital

The paid-up Equity Share Capital as on 31 March 2026 was ₹3,57,01,610/- consisting of 3,570,161 shares of ₹10/- each. No change in share capital during the financial year. The company has not issued shares with differential voting rights, stock options, or sweat equity.

Subsidiaries and Holding Structure

The company has no subsidiaries, associates, or joint ventures. The company is a subsidiary of M/s Ramayana Promoters Private Limited, which holds more than 50% of the share capital.

Key Managerial Personnel Changes

Ms. Sushmita Neogy, Company Secretary and Compliance Officer, ceased to hold office effective 25 September 2025. Mr. Dharmendra Singh was appointed as Company Secretary and Compliance Officer effective 17 March 2026.

Other Key Managerial Personnel (as of FY 2025-2026)

  • Mr. Kamal Kishore Chowdhury - Whole Time Director
  • Mr. Dharmendra Singh - Company Secretary
  • Mr. Somesh Bagchi - Chief Financial Officer

Board and Committee Meetings

  • Board Meetings: Eight meetings held during FY 2025-2026 on 21.04.2025, 14.05.2025, 22.07.2025, 07.08.2025, 16.09.2025, 06.11.2025, 06.02.2026, and 17.03.2026. All directors attended all meetings.
  • Audit Committee: Six meetings held with full attendance by members.
  • Nomination & Remuneration Committee: Three meetings held with full attendance.
  • Stakeholders Relationship Committee: Two meetings held with full attendance.

Significant Regulatory and Legal Matters

The company disclosed the following significant material orders passed by regulators:

1. Income Tax Act, 1961: ₹1,169.83 lakhs for FY 2012-13 (CIT Appeal, Kolkata)

2. Income Tax Act, 1961: ₹65.55 lakhs for FY 2014-15 (CIT Appeal Kolkata)

3. GST/Service Tax: ₹346.36 lakhs for 2011-16 (Service Tax Appellate Tribunal)

4. SEBI ACT/SCRA Act,1956: ₹57.00 lakhs from December 2016 (SAT Mumbai)

5. Goods and Service Tax: ₹20.96 lakhs for 2018-19 (Goods and Service Tax Appellate Authority)

Auditor Remarks and Explanations

The Board provided explanations for two auditor observations:

1. Leasehold Properties: The company holds lease rights for 999 years from the Government of West Bengal but has not been able to ascertain the annual rent amount as the Urban Development Department has not provided this information. The company states it is ready to pay dues when ascertained.

2. Gratuity Provision: The company has provided ₹1 lakh as gratuity in the current year accounts and has taken steps to obtain actuarial valuation.

Corporate Governance

As the paid-up share capital is less than ₹10 crores and reserves are less than ₹25 crore, the provisions of Corporate Governance under Regulation 15 of SEBI LODR are not applicable to the company.

Other Disclosures

  • Number of employees: 5 female, 7 male, 0 transgender
  • No sexual harassment complaints received or pending
  • No foreign exchange earnings or outflow
  • Corporate Social Responsibility provisions not applicable
  • Cost audit records not required

The above information is also available on the company's website at www.ccapltd.in.