Regulatory Response Clarification

Date of Communication: 7th July 2025

Nature of Query: The National Stock Exchange of India Ltd raised observations regarding the financial results of Lypsa Gems submitted to the Exchange on 29-May-2025.

Company's Clarification on Financial Results:

  • The subsidiary company was dissolved with effect from 29-March-2024
  • The company received official notification from the authority regarding the dissolution on 15-January-2025
  • Accordingly, the company had submitted consolidated financial statements for the quarters ended June 2024 and September 2024
  • Since the subsidiary was dissolved as of 29-March-2024, there were no transactions or operations under the subsidiary thereafter
  • For the current reporting period, the standalone and consolidated financial figures are identical

Auditor Confirmation: The statutory auditor has confirmed the identical nature of standalone and consolidated figures in the Audit/review report submitted on 29/05/2025.

Regulatory Compliance: The communication represents the company's response to exchange observations regarding financial results disclosure.

Topic Tags: Regulatory Response, Financial Results Clarification, Subsidiary Dissolution, Compliance