Summary of Key Information:
Nature of Filing / Announcement: Resignation of Statutory Auditors under Regulation 30 of SEBI LODR Regulations, 2015
Date of Board Meeting / Approval: August 11, 2026
Audit Opinion: Not Qualified (Limited Review Report for Q1 June 2026 issued without qualification)
Auditor's Comment: No material reasons for resignation beyond stated pre-occupation; no concerns about financial statements or management limitations
Key Financial Highlights:
Not Specified
Standalone Results:
Not Specified
Consolidated Results:
Not Specified
Segment-wise Performance:
Not Specified
Corporate Actions:
Not Specified
Regulatory Disclosures:
- M/s. Patwa and Shah, Chartered Accountants (FRN: 131057W) resigned as Statutory Auditors effective close of business hours on August 11, 2026
- Resignation reason: Pre-occupation due to increased professional commitments requiring substantial time and resource allocation
- Appointment date: August 05, 2025
- Scheduled term expiration: Till conclusion of 25th AGM for FY 2029-2030
- Latest submission: Limited Review Report dated August 11, 2026 for Q1 ended June 30, 2026
- No material reasons beyond those stated in resignation letter
- No concerns raised with Audit Committee/Board prior to resignation
- No management-imposed limitations or inability to obtain audit evidence
- Form ADT-3 to be filed with Registrar of Companies
Other Significant Information:
- Resignation acknowledged by Board of Directors meeting on August 11, 2026
- All required disclosures made per SEBI Master Circular HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated January 30, 2026
- Information available on company website: www.focuslightingandfixtures.com