Section A – Auditor Resignation Details
- Name of Resigning Auditor: M/s P G Hemani & Co
- Designation: Statutory Auditors
- Reason for Resignation: Professional preoccupation elsewhere
- Effective Date of Resignation: August 13, 2026 (close of business hours)
- Date of Resignation Letter: August 4, 2026
- Board's Acknowledgment / Statement: Not Specified
- Replacement Appointed: Not Specified
- Regulatory Compliance Statement: Disclosure made under Regulation 30 of SEBI Listing Regulations and SEBI Circular No. SEBI/HO/CFD/CFD-PoD-1/P/CIR/2023/123 dated July 13, 2023
- Delay in Disclosure: Revised filing submitted on August 7, 2026 to correct inadvertent clerical/typographical error in effective date mentioned in original August 5, 2026 filing
Analytical Add-On: The resignation appears routine and professionally motivated rather than performance-linked or regulatory-linked. The auditor completed the most recent annual audit (FY2026) and submitted the report on May 27, 2026, indicating no immediate concerns about financial reporting integrity. The correction suggests administrative oversight rather than substantive issues.
Section B – Additional Observations or Disclosures
- Transition & Internal Role Reallocations: Not Specified
- Successor Appointments: Not Specified
Section C – Financial & Governance Disclosures
- Audited Financial Results:
o Period Covered: Financial year ended March 31, 2026
o Audit Report Submission Date: May 27, 2026
o Total Income: Not Specified
o Net Profit: Not Specified
o EPS: Not Specified
o YoY/QoQ Trends: Not Specified
o Segment Performance: Not Specified
o Management Commentary / Outlook: Not Specified
- Auditor's Report Summary:
o Audit Opinion: Not Specified (but report submitted)
o Key Notes or Caveats: None indicated in resignation documentation
o Auditor: M/s P G Hemani & Co (Firm Registration No: 103628W), Partner: Nihar D. Vora (Membership No.: 151457)
- Dividends / Capital Changes / Buybacks: Not Specified
- Board / Committee Updates or Key Appointments: Not Specified