Atvo Enterprises Ltd

Unaudited Standalone Q1 2026 results

• Quarter ended 30 June 2026: Standalone unaudited results approved; Limited Review Report taken on record.
• Total income from operations (standalone): 86.94 lakh.
• Net sales/income from operations: 69.94 lakh.
• Other operating income: 17.00 lakh.
• Total expenses: 80.81 lakh.
• Profit before tax: 6.13 lakh.
• Tax expenses: 1.59 lakh.
• Net profit after tax: 4.54 lakh.
• EPS basic/diluted: 0.00424.
• Paid-up equity capital: 1,069.85 lakh.
• Single reportable segment: Knitting Job Work.
• Trading window opens 48 hours after results for designated persons and relatives.
• Audit Committee reviewed the unaudited results; Board took on record.

Auditor's Limited Review Remarks

• Limited Review Report on quarter ended 30 June 2026 issued by Naresh Maheshwari & Co.
• No audit opinion; engagement provides moderate assurance.
• No material misstatement observed per SEBI Regulation 33 disclosures.

Meeting Details

• Board meeting on 17 July 2026 at the registered office; time not disclosed.

Key Agenda Items

• Consider and approve un-audited standalone financial results for quarter ended 30 June 2026.
• Consider any other business with Chairman's permission.

Other Notes

• Trading window remains closed for 48 hours post results for quarter ended 30 June 2026.

Status under Regulation 74(5)

• Dematerialisation requests processed and confirmed/rejected by the Registrar and Transfer Agent to the depositories.
• Securities dematerialised have been listed on the exchanges where the earlier issued securities are listed.
• Physical certificates for dematerialisation were mutilated and cancelled after verification, with depository's name substituted as registered owner.

Acquisition Details

• Target: ATVO Enterprises Limited (formerly Vandana Knitwear Limited).
• Acquirer: Naresh Gattani HUF (Promoter group).
• PAC: Siddharth Gattani; Shorya Gattani; Ranjana Gattani; Charul Ajmera.
• Transaction: Acquisition of 169,500 equity shares.
• Pre-transaction holding: 2,827,400 shares (2.6428%).
• Encumbrances: None.
• Date of acquisition: 30-06-2026.
• Mode: Open Market.
• Post-transaction holding: 2,996,900 shares (2.8013%).
• Capital context: Rs 106,985,070 equity capital before and after.
• Post-transaction diluted voting: 2.8013%.

Shareholding update

• Intimation filed under Regulation 29(2) SEBI SAST for ATVO Enterprises Limited.
• Acquirer is Naresh Gattani HUF, with PAC: Siddharth, Shorya, Ranjana Gattani, Charul Ajmera.
• Date of acquisition: 30-06-2026; mode: Open Market.
• Pre-transaction holding: 2,827,400 shares, 2.6428%.
• Acquired 169,500 shares; post-transaction holdings total 2,996,900 shares, 2.8013%.
• Total equity share capital remains Rs 106,985,070.
• PAC combined voting rights total about 55.96%.
• Listed on BSE; filing references ATVO Enterprises Limited.
• No monetary consideration disclosed in the filing.

Board decision & compliance update

• Board noted SEBI LODR non-compliance for late Mar-2026 quarterly results submission.
• Delay was due to late receipt of accounting information; results submitted on 04 June 2026.
• Fines total ₹17,700 (₹15,000 basic + ₹2,700 GST) paid.
• Company intimated stock exchanges on 20 June 2026 regarding the delay.
• Board directed management to strengthen internal compliance monitoring to prevent recurrence.
• Financial results for Mar-2026 and FY ended 31 Mar 2026 submitted on 04 June 2026.

KMP materiality authorization

• KMPs authorized to determine materiality of events for disclosures under SEBI LODR Regulation 30(5).
• Mr. Naresh Kumar Gattani designated as Managing Director.
• Mr. Manish Kumar Jindal designated as Chief Financial Officer.
• Ms. Kirti Agarwal designated as Company Secretary & Compliance Officer.
• Date of authorization: 02 July 2026.

Internal Auditor appointment

• Appointment of Mr. Vivek Agnihotri as Internal Auditor for FY 2026-27; profiles include commerce/postgraduate and internal controls expertise.

CFO appointment

• Appointment of Manish Kumar Jindal as CFO (KMP) from 02-Jul-2026 to fill CFO vacancy; CA with management experience.

Promoter stake change

• Promoter group Naresh Gattani HUF acquired 169,500 ATVO shares on 30 June 2026.
• This represents 0.1584% of ATVO's equity share capital.

Financial results

• Board approved audited standalone results for quarter and year ended 31 March 2026.
• Approved standalone statement of assets and liabilities and cash flow statement for year ended 31 March 2026.
• Auditor issued an unmodified opinion on the audited standalone results.

Performance

• Quarterly standalone revenue from operations was ₹268.96 lakh.
• Quarterly standalone net profit after tax was ₹5.09 lakh.
• Full-year standalone revenue from operations was ₹675.33 lakh.
• Full-year standalone net profit after tax was ₹21.49 lakh.

Other disclosures

• Company has one reportable segment: knitting job work.
• Trading window opens 48 hours after results declaration for designated persons and relatives.