Amforge Industries Ltd

Secretarial Auditor Appointment

• Appointment of M/s Hemanshu Kapadia & Associates as Secretarial Auditors for FY 2026-27.
• Date of appointment: August 11, 2026; term: FY 2026-27.
• Reason for change: Appointment.

Internal audit appointment

• Board appointed M/s J. Singh & Associates as Internal Auditors for FY 2026-27.
• Date of appointment: August 11, 2026.
• Term of appointment: financial year 2026-27.
• Firm: M/s J. Singh & Associates, FRN 110266W, established 1978.
• Terms and conditions to be determined by the Board from time to time.
• Brief profile: provides internal, statutory, forensic, stock, and monitoring services.
• No related party relationships disclosed in this appointment.

Financial results snapshot

• Unaudited Q1 FY27 results for quarter ended 30 Jun 2026; limited review with unmodified opinion.
• Total income for the quarter: Rs 98.72 lakhs; year ended 31 Mar 2026: Rs 253.72 lakhs.
• Net profit for the quarter from continuing operations: Rs 36.97 lakhs.
• Earnings per share (continuing operations): Basic Rs 0.26; Diluted Rs 0.26.
• No current tax liability for the quarter; no provision for current tax.
• There are no reportable segments per Ind AS-108.
• Board approved results on 11 August 2026; filed with BSE.
• Paid-up equity capital Rs 287.74 lakhs.
• Figures for 31 Mar 2026 quarter are balancing figures; regrouped.

Financial results

• Standalone unaudited Q1 2026-27 results approved; quarter ended 30 June 2026.
• Limited Review Report for Q1 2026-27 taken on record.

Governance and appointments

• MD re-appointment of Jayesh Thakkar for 2027–2030, subject to AGM approval.
• Secretarial Auditor appointed: Hemanshu Kapadia and Associates for 2026-27.
• Internal Auditor appointed: J. Singh and Associates for 2026-27.

Auditor's review

• Independent Auditor Banka and Banka issued unmodified Limited Review on Q1 2026-27.
• No material misstatement disclosed in the results.

Taxation

• No current tax liability for the quarter; no tax provision.

Regulatory disclosures

• No reportable segments; Ind AS 108 disclosure not provided.
• Results to be filed with BSE and hosted on the company's website.

Dematerialisation processing and certificate cancellation

• Dematerialisation requests received during the quarter ended 30 June 2026 were processed and confirmed to the depositories.
• Securities dematerialised have been listed on the stock exchanges where the earlier issued securities are listed.
• Physical certificates were mutilated and cancelled after verification; depository's name substituted as registered owner within prescribed timelines.

Financial Performance 📊

• Q3 FY26 total income was Rs 85.30 lakh, with revenue from operations at Rs 0.
• Q3 FY26 total expenses were Rs 63.40 lakh, including Rs 10.99 lakh employee benefits and Rs 4.45 lakh finance cost.
• Q3 FY26 profit before tax was Rs 21.90 lakh; net profit after tax Rs 17.90 lakh.
• Nine months ended Dec 31, 2025: total income Rs 187.77 lakh, total expenses Rs 164.67 lakh, PBT Rs 23.10 lakh, PAT Rs 16.71 lakh.
• EPS for Q3 FY26 and nine months was Rs 0.12 basic and diluted.
• Other comprehensive income for nine months was Rs 25.36 lakh; total comprehensive income Rs 42.07 lakh.

Audit & Compliance

• Statutory auditors issued an unmodified limited review report for Q3 and nine months ended Dec 31, 2025.
• Financial results approved by Board and Audit Committee on Feb 11, 2026.

Risks & Regulatory ⚠️

• New Indian labor codes effective Nov 21, 2025, assessed as having no material financial impact currently.