The Board of Directors of Yuranus Infrastructure Limited held a meeting on August 13, 2026, which commenced at 06:45 p.m. and concluded at 07:30 p.m. The meeting was held at the company's registered office in Ahmedabad.
1. Unaudited Financial Results for Q1 FY27
The Board approved the unaudited financial results for the quarter ended June 30, 2026, together with the Limited Review Report of the Statutory Auditors.
Financial Highlights (₹ in Lakhs, except EPS):
- Revenue from operations: ₹796.49 (vs. ₹266.00 in Q1 FY26)
- Other income: ₹0.55 (vs. ₹1.72 in Q1 FY26)
- Total income: ₹797.04 (vs. ₹4.38 in Q1 FY26)
- Total expenses: ₹787.02 (vs. ₹39.12 in Q1 FY26)
- Profit before tax: ₹10.02 (vs. loss of ₹21.14 in Q1 FY26)
- Tax expense: ₹3.14
- Net profit after tax: ₹7.76 (vs. loss of ₹16.01 in Q1 FY26)
- Earnings per share (Basic & Diluted): ₹0.22 (vs. loss of ₹0.46 in Q1 FY26)
Comparative Figures:
- Q4 FY26 (Audited): Net profit of ₹79.63 lakh, EPS of ₹2.28
- FY26 (Audited): Net profit of ₹48.47 lakh, EPS of ₹1.38
Notes to Financial Results:
- Prepared in accordance with Indian Accounting Standards (Ind AS)
- Figures for previous periods regrouped/reclassified for comparability
- Company has a single reportable business segment
- Results reviewed by Audit Committee and approved by Board
- Statutory Auditor carried out limited review as per Regulation 33 of SEBI LODR
2. Resignation of Statutory Auditor
M/s. P K N & Co., Chartered Accountants (FRN 137148W) resigned as Statutory Auditor effective August 13, 2026.
Reasons for resignation: Internal administrative and operational restructuring within their firm, not due to any disagreement with management or governance issues. The firm stated they would not be able to commit appropriate resources for the statutory audit engagement going forward.
Completed work: The auditor had completed and issued:
- Audit Report dated April 17, 2026 for FY26 financial statements
- Limited Review Report dated August 13, 2026 for Q1 FY27 unaudited financial results
The Board and Audit Committee took note of the resignation.
3. Appointment of New Statutory Auditor
The Board, based on Audit Committee recommendation, approved the appointment of M/s. DTA & Associates, Chartered Accountants (FRN 140825W, Peer Review No.: 022772) as Statutory Auditor. The appointment is subject to shareholder approval at the ensuing General Meeting and is to hold office till the conclusion of that meeting.
Firm profile: Offers services including indirect tax compliance, audit & assurance, direct tax compliance, startup business advisory, account management, and MSME advisory.
4. Appointment of Internal Auditor
The Board approved the appointment of M/s. R J and Associates, Cost Accountants (Firm Registration No. 004690) as Internal Auditor for FY 2026-2027.
Firm profile: Has offices in Ahmedabad and Halvad, Gujarat with expertise in cost accounting, excise valuation, MIS, pricing, product certification, and internal audits across cement, petroleum, textile, dairy, steel, and pharmaceuticals sectors. Partners are Rahul A. Modh and Jignesh S. Tarbundiya, both Fellow Members of The Institute of Cost Accountants of India.
5. Appointment of Secretarial Auditor
The Board approved the appointment of M/s. PNK & Co., Practicing Company Secretaries (Peer Review Certificate No. 8139/2026) as Secretarial Auditor for FY 2026-2027.
Firm profile: Has extensive experience in secretarial audits, corporate laws, SEBI regulations, corporate governance, and listing compliances.
6. Other Business
The Board considered and approved all other business as per the circulated agenda. The notice of the 32nd Annual General Meeting for FY ended March 31, 2026 will be sent in due course.