Section A – KMP Resignation Details
- Name of Resigning KMP: M/s. KPSJ & Associates LLP, Chartered Accountants
- Designation: Statutory Auditors
- Reason for Resignation: Increased professional commitments and engagement in new assignments requiring substantial time and resources, resulting in inability to continue as Statutory Auditors
- Effective Date of Resignation: 14 August 2026
- Date of Resignation Letter: 14 August 2026
- Duration in Role: Appointed for five-year term until 2030 AGM via shareholders' resolution dated 12 August 2025
- Board's Acknowledgment / Statement: Audit Committee and Board of Directors shall consider and take note of resignation and initiate process for appointment of new Statutory Auditor
- Replacement Appointed: Not Specified
- Regulatory Compliance Statement: Compliance with Regulation 30 of SEBI (LODR) Regulations, 2015 and applicable provisions of Companies Act, 2013
- Delay in Disclosure: No delay - resignation received and intimated on same day (14 August 2026)
Analytical Add-On: The resignation appears routine and professional capacity-driven rather than performance-linked or regulatory-linked. The auditor has completed recent reporting obligations (limited review for June 2026 quarter) and will file necessary regulatory documents (ADT-3), indicating orderly transition.
Section B – Additional Observations or Disclosures
- Transition & Internal Role Reallocations: The auditor confirmed issuance of Limited Review Report for quarter ended 30 June 2026 on 13 August 2026. They will file Form ADT-3 with Registrar of Companies in due course and forward copy to company.
- Successor Appointments: Process for appointment of new Statutory Auditor will be initiated by Audit Committee and Board in accordance with Companies Act, 2013 and SEBI LODR Regulations.
Section C – Financial & Governance Disclosures
Not applicable - no financial results, auditor's report, dividends, capital changes, or board appointments disclosed in this filing.