Regulatory Communication Summary
Bohra Industries Limited submitted a clarification to the National Stock Exchange of India Ltd. regarding Application No. 68836 dated 29th May 2026. The exchange had pointed out two deficiencies: (1) The company had not submitted declaration in case of unmodified opinion(s), and (2) Machine Readable Form/Legible copy of Financial Results had not been submitted.
Company's Clarification
In response dated 29th June 2026, the company submitted the following documents for the exchange's consideration:
- Declaration in respect of the unmodified audit opinion
- Machine-readable form/legible copy of the Financial Results
The company requested the exchange to take this information on record.
Regulatory Compliance Reference
The submission was made pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. The independent auditor's report confirms compliance with these regulations.
Financial Results Clarification
Audited Financial Results for Quarter and Year Ended March 31, 2026:
Income Statement Highlights (₹ in lakhs):
- Revenue from Operations: ₹0.00 for all periods (Q4 FY26, Q3 FY25, Q4 FY25, FY26, FY25)
- Other Income: ₹0.18 (Q4 FY26), ₹0.20 (FY26)
- Total Income: ₹0.18 (Q4 FY26), ₹0.20 (FY26)
- Employee Benefits Expense: ₹5.44 (Q4 FY26), ₹23.01 (FY26)
- Finance Costs: ₹0.06 (Q4 FY26), ₹0.09 (FY26)
- Depreciation and Amortization: ₹33.02 (Q4 FY26), ₹132.43 (FY26)
- Other Expenses: ₹86.55 (Q4 FY26), ₹163.15 (FY26)
- Total Expenses: ₹125.07 (Q4 FY26), ₹318.69 (FY26)
- Net Loss: ₹103.43 (Q4 FY26), ₹297.03 (FY26)
- Earnings Per Share (Basic): (₹0.49) (Q4 FY26), (₹1.40) (FY26)
Balance Sheet Highlights (₹ in lakhs):
- Equity Share Capital: ₹2,117.22 (FY26)
- Other Equity: ₹5,099.51 (FY26)
- Total Equity: ₹7,378.72 (FY26)
- Total Assets: ₹8,002.52 (FY26)
Cash Flow Highlights (₹ in lakhs):
- Net Cash Flow From Operating Activities: (₹720.30) (FY26)
- Net Cash Used for Investing Activities: (₹30.28) (FY26)
- Net Cash Used for Financing Activities: ₹2,377.50 (FY26)
- Cash and Cash Equivalents at Year End: ₹1,629.99 (FY26)
Auditor's Opinion
Valawat & Associates, Chartered Accountants (ICAI Firm Reg. No.: 003623C) issued an unmodified audit opinion dated May 29, 2026, stating that the financial results:
- Are presented in accordance with Regulation 33 of SEBI Listing Regulations
- Give a true and fair view in conformity with Indian Accounting Standards (Ind AS)
- The audit was conducted in accordance with Standards on Auditing specified under section 143(10) of the Companies Act, 2013
Additional Notes
- The financial results were reviewed by the Audit Committee and approved by the Board of Directors on May 29, 2026
- The company operates under one segment only (AS-17 segment reporting not applicable)
- Previous year figures have been regrouped or reclassified when necessary