Key Quantitative Figures

Financial Performance (Standalone - ₹ in Lakhs):

  • Income from Operations: ₹20.00 (FY25: ₹451.25) - 95.6% decrease
  • Total Income: ₹21.21 (FY25: ₹451.25)
  • Net Loss: ₹(5.20) (FY25: Profit ₹73.41)
  • Paid-up Share Capital: ₹3,202.26 (unchanged)

Financial Performance (Consolidated - ₹ in Lakhs):

  • Income from Operations: ₹20.00 (FY25: ₹3,980.66) - 99.5% decrease
  • Total Income: ₹21.21 (FY25: ₹3,980.66)
  • Net Loss: ₹(5.20) (FY25: Profit ₹826.50)

Balance Sheet Highlights (Standalone):

  • Property, Plant & Equipment: ₹0.57 lakhs
  • Other Non-Current Assets: ₹3,210.81 lakhs
  • Inventories: ₹383.33 lakhs
  • Trade Receivables: ₹368.51 lakhs
  • Cash & Cash Equivalents: ₹11.55 lakhs
  • Other Current Assets: ₹295.28 lakhs
  • Long Term Borrowings: ₹1.41 lakhs
  • Other Current Liabilities: ₹2.55 lakhs

Dates of Action

  • AGM Date: Tuesday, 29th September, 2026 at 03:00 PM through VC/OAVM
  • Record Date for AGM: Monday, 21st September, 2026
  • E-voting Period: Saturday, 26th September, 2026 (09:00 AM) to Monday, 28th September, 2026 (05:00 PM)
  • Board Meeting Dates during FY26: 30th May 2025, 14th August 2025, 4th September 2025, 14th November 2025, 13th February 2026
  • Financial Statement Approval Date: 22nd May 2026

Parties Involved

Board of Directors:

  • Mr. Shrey Premal Parekh (Managing Director, DIN:08513653)
  • Mrs. Neha Premal Parekh (Director, DIN:01274835) - Retiring by rotation
  • Mr. Samir Kothari (Non-Executive Independent Director)
  • Mrs. Rashmi Anil Salvi (Non-Executive Independent Director)
  • Mr. Bhavya Sudhir Shah (Non-Executive Independent Director)
  • Mr. Ashok Chaganlal Thakkar (Non-Executive Non-Independent Director, until 14.08.2026)
  • Mr. Abdulaziz Fakirmamad Luhar (Non-Executive Non-Independent Director, from 03.06.2026)

Key Managerial Personnel:

  • Mr. Premal Shailesh Parekh (Chief Financial Officer)
  • Mr. Devang Doshi (Company Secretary)

Auditors:

  • Rajesh H. Gupta and Co., Chartered Accountants (Statutory Auditors)
  • M/s. Pimple & Associates (Secretarial Auditors)

Bankers:

  • ICICI Bank Limited
  • JM Financial Products Limited

Registrar and Share Transfer Agent:

  • Skyline Financial Services Pvt Ltd

Business Items for AGM

Ordinary Business:

1. Adoption of audited standalone and consolidated financial statements for FY ended March 31, 2026

2. Re-appointment of Mrs. Neha Premal Parekh as director retiring by rotation

Special Business:

3. Regularization of Mr. Abdulaziz Fakirmamad Luhar as Non-Executive, Non-Independent Director

Financial and Operational Impact

  • The company reported significant decline in revenue from operations both standalone (96% decrease) and consolidated (99.5% decrease)
  • Transition from profit to loss position in both standalone and consolidated financials
  • No dividend recommended due to absence of profit
  • No transfer to reserves during the year
  • No change in capital structure during the year

Capital Structure Impact

  • No shares allotted to promoters or non-promoters during the year
  • Paid-up share capital remained unchanged at ₹3,202.26 lakhs

Compliance Observations

Secretarial Audit Report by Pimple & Associates noted the following non-compliances:

  • Website not updated for FY 2025-2026 as per SEBI LODR
  • Non-adoption of all applicable policies as per SEBI Regulations
  • Independent Directors not registered in database
  • Failure to hold board meeting as per regulation 17(2) for quarter ended March 2025
  • Delayed filing of newspaper advertisements for financial results for quarters ended 30.09.2024 and 31.12.2024

Subsidiary Information

  • Roopyaa General Trading Co. LLC is the subsidiary company incorporated in UAE
  • Auditors noted inability to obtain audited financial statements for the subsidiary for period subsequent to March 2024
  • Management indicated the subsidiary's license has been cancelled

Voting Arrangements

  • AGM to be held through video conferencing/other audio visual means without physical presence
  • Remote e-voting facility provided through CDSL
  • Detailed instructions provided for shareholders holding shares in both demat and physical form

Other Material Information

  • Company has one subsidiary: Roopyaa General Trading Co. LLC (UAE)
  • Shares listed on BSE Limited (Scrip Code: 511493) and Calcutta Stock Exchange Limited (delisting application pending)
  • 91.69% of equity capital held in dematerialized form
  • No material related party transactions reported
  • No cases filed under Sexual Harassment of Women at Workplace Act, 2013
  • CSR provisions not applicable to the company