Section A – KMP Resignation Details
- Name of Resigning KMP: Sarat Jain & Associates
- Designation: Internal Auditors
- Reason for Resignation: Completion of Internal Audit assignments for Financial Year 2025-26
- Effective Date of Resignation: October 1, 2026
- Date of Resignation Letter: October 1, 2026
- Regulatory Compliance Statement: Disclosure made pursuant to Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 read with Master Circular No. HO/49/14/14(7)2025-CFD-POD2/1/3762/2026 dated January 30, 2026
- Delay in Disclosure: Not Specified
Analytical Add-On: The resignation appears routine and contract-based, following completion of the annual internal audit engagement. The auditors confirmed no unresolved matters or pending reports, suggesting smooth transition and no immediate impact on financial reporting integrity or operational continuity.
Section B – Additional Observations or Disclosures
- Transition & Internal Role Reallocations: The auditors confirmed completion of all Internal Audit assignments for FY2025-26 and submission of Internal Audit Reports for the half-years ended September 30, 2025 and March 31, 2026. They stated these reports constitute their final deliverables with no audit observations or unresolved matters pending.
Section C – Financial & Governance Disclosures
Not Specified