Dhruv Consultancy Services Limited Regulatory Clarification
Summary of Company's Response
Dhruv Consultancy Services Limited provided a formal clarification to the National Stock Exchange of India Limited regarding their financial results submission for the quarter ended September 2025.
Date and Nature of Exchange Query
- Date of Communication: January 19, 2026 (company response date)
- Exchange Query Date: January 19, 2026 (referenced in the letter)
- Nature of Query: The NSE raised an observation regarding the financial results submitted on November 13, 2025, noting that "Financial results submitted is not as per format prescribed by SEBI - Standalone and consolidated figure same."
Company's Clarification on Financial Results
- The company consolidates accounts of its wholly owned subsidiary, Dhruv International Projects Limited (DIPL), UK
- During the quarter ended September 2025, the subsidiary did not have any item of income and expenses in the income statement
- This resulted in no impact on the consolidated financial results of the Company
- The only transactions pertaining to the subsidiary during the period relate to advances given, which have been appropriately consolidated and eliminated in accordance with applicable accounting standards
- The identical standalone and consolidated figures were therefore justified and accurate
Regulatory Compliance Reference
- The clarification addresses compliance with SEBI-prescribed formats for financial results submission
- The response demonstrates adherence to applicable accounting standards for consolidation