Reasons for Delay

The delay in submitting audited financial results is primarily due to:

  • Internal finalization of standalone financial statements
  • Internal finalization of consolidated financial statements
  • Collation and consolidation of financial information from Indian subsidiaries
  • Collation and consolidation of financial information from overseas subsidiaries
  • Reconciliation of balances
  • Review of year-end entries
  • Consolidation-related disclosures

Clarification Regarding Statutory Auditors

The company explicitly clarifies that the reference to "completion of audit procedures" in the earlier intimation dated June 11, 2026 was only meant to describe the statutory audit process in the ordinary course. This reference was not intended to:

  • Attribute the delay to the Statutory Auditors
  • Cast any responsibility on the Statutory Auditors

The company acknowledges that the responsibility for preparation, finalization, and submission of financial results remains solely with the company.

Next Steps and Commitment

The company is taking necessary steps to complete the finalization process at the earliest. The audited standalone and consolidated financial results will be submitted to the Stock Exchanges immediately upon:

  • Completion of the finalization process
  • Approval by the Board of Directors

Document Context

This clarification should be read in conjunction with the earlier intimation dated June 11, 2026. The document is signed by Kumar Anubhav Upadhyay, Additional Director (DIN: 09519842) of Elitecon International Limited.