Corrections Disclosed

  • The conclusion time of the Board Meeting held on 30th May, 2026 was corrected from "12:20 A.M." to "12:20 P.M.".
  • The date mentioned in the Audit Report was corrected from "29th May, 2026" to "30th May, 2026".

The company states these errors were purely clerical/typographical and inadvertent. There is no change to the Audited Financial Results, Audit Report, Board decisions, or any other information/disclosures from the original 30th May 2026 submission. A corrected Audit Report was enclosed with this filing.

Auditor's Report Details

The Independent Auditor's Report is provided by CMRS & ASSOCIATES LLP, Chartered Accountants (Firm Reg. No. 101678W/W100068).

Opinion: The auditors issued an unmodified opinion, stating the financial results for the half year ended 31st March 2026 and the year-to-date result for the period from 1st April 2025 to 31st March 2026:

  • are presented in accordance with Regulation 33 of the SEBI LODR Regulations.
  • give a true and fair view in conformity with applicable accounting standards.

Basis for Opinion: The audit was conducted in accordance with Standards on Auditing specified under section 143(10) of the Companies Act, 2013.

Other Matter: The auditors highlighted two key points:

1. The Statement includes financial results for the half year ended 31st March 2026, which are balancing figures between the audited full financial year and published unaudited year-to-date figures from the first half of the current financial year (which were subject to a limited review by the auditors).

2. The management did not conduct a physical verification of inventory as at the Balance Sheet Date. Consequently, the auditors were unable to observe inventory counting procedures or perform alternative audit procedures to verify the existence and valuation of inventory. The valuation of inventory has been relied upon as represented by the management. Due to the unavailability of sufficient & appropriate audit evidence for the valuation of Inventory, the auditors are unable to express their opinion on the same.

Despite these matters, the opinion on the financial results is not modified.

Auditor Signatory: CA Rishi Lodha (Partner, Membership No.: 135610)

UDIN: 26135610DCVXXY4580

Report Date: 30/05/2026

Place: Pune

Parties Involved

  • Regulatory Recipient: BSE Limited
  • Auditor: CMRS and Associates LLP, Chartered Accountants

Authorized Signatory

Name: Ranjit Kulladhaja Mayengbam

Designation: Managing Director

DIN: 06929013