Agio Paper & Industries Ltd

Regulation 32 update

• Regulation 32(1) not applicable as no funds were raised.
• Annexure A not submitted due to no fund-raising activity.

Financial results approved

• Approved unaudited standalone quarterly results for quarter ended 30 June 2026.
• Limited Review Report on these results submitted by the auditors.
• Board meeting held 13 August 2026 approved these results.

Going concern and impairment

• Bilaspur factory suspended since Oct 2010 due to pollution.
• Impairment of CWIP by 75% of book value (Rs 1,627.54 lakh).
• Going-concern basis maintained with management support and fund infusion.
• Disposal of substantial portion of plant and machinery completed.
• Exploring alternative business plans for remaining PPE.
• Auditor notes going-concern uncertainty; opinion remains unmodified.

Regulatory & compliance updates

• Salary restructuring under Labour Codes completed; impact recognized in P&L.
• Labour Code on Social Security 2020 date not yet notified; impact to be assessed.
• Segment reporting not applicable; single segment (Paper).

Meeting Details

• Date, time and venue: 14 Aug 2026, 04:45 PM, Registered Office, Kolkata 700017.

Key Agenda Items

• To consider and approve the unaudited quarterly results for the quarter ended 30 June 2026.

Other Notes

• Notice dated 11 August 2026; meeting at registered office.

Certificate status

• Certificate received from Maheshwari Datamatics Private Limited, the company's Registrar and Transfer Agent.
• Certificates pertain to dematerialisation under Regulation 74(5) of SEBI DP Regulations.
• Quarter ended 30 June 2026 is covered by the certificates.

Financial Performance

• Approved unaudited standalone financial results for quarter and nine months ended 31 Dec 2025.
• Reported revenue from operations and expenses with loss before tax for the period.
• No segment reporting applicable; company operates in a single business segment.

Auditor Remarks ️

• Limited review report issued with no material misstatements noted.
• Auditor highlighted material uncertainty on going concern due to factory suspension and asset impairment.

Operational and Asset Status

• Factory operations suspended since 6 Oct 2010 due to pollution issues; major plant and machinery disposed.
• Management impaired capital work in progress by 75%, amounting to Rs. 1627.54 lakhs.
• Going concern basis maintained based on promoter company's financial support comfort letter.

Regulatory and Compliance Notes

• Impact of Code on Social Security, 2020 to be assessed when effective; no current impact recorded.

Board Decisions ️

• Board meeting held on 31 Jan 2026 approved results and discussed financial position and uncertainties.