Cemantic Infra-Tech Ltd

Subject and Judgment

• Conviction of Krishna Prasad P in NI Act case; order pronounced 29-07-2026.

Case Details

• Case CNR TSHM0A0173352021, CC.NI/0001283/2021; VIII Metropolitan Magistrate, Hyderabad.

Financial Implications

• Fine Rs 1.30 crore; compensation Rs 1.30 crore; Rs 500 to state; four months' imprisonment on default.

Governance

• MD G. Satyanarayana remains; no board changes announced.

Regulatory Disclosure

• Disclosure under SEBI LODR Regulation 30; full order annexure to follow.

Standalone results

• Q1 FY26 standalone revenue from operations: Rs 0.00; total income Rs 0.07.
• Total expenses for the quarter: Rs 9.37 lakh.
• PBT before exceptional items: Rs -9.30 lakh.
• PAT after tax: Rs -9.30 lakh.
• Basic and diluted EPS: Rs -0.04.
• Audit: Limited Review; Board took on record 05 Aug 2026.
• Single operating segment; construction of residential complexes; no separate segment data.
• Other income for quarter: Rs 0.07 lakh.

Financial results and reporting

• Board approved standalone unaudited results for quarter ended 30 June 2026.
• Limited Review Report for quarter ended 30 June 2026 taken on record.
• Internal Audit Report for quarter ended 30 June 2026 noted.
• Quarterly SEBI LODR compliances reviewed; any notices noted.
• Statement of Investors Complaints for quarter ended 30 June 2026 reviewed.
• Related Party Transactions for quarter ended 30 June 2026 reviewed.
• Directors retiring by rotation ascertained.
• Directors non-disqualification certificate and Corporate Governance certificate noted.
• Secretarial Audit Report for FY2025-26 taken on record.
• Director's report and MD&A for FY2025-26 approved.
• Book Closure 19-25 Sep 2026; E-Voting cutoff 18 Sep 2026.
• Draft AGM notice approved.
• Scrutinizer and Functional Director for E-Voting appointed.
• AGM scheduled 25 Sep 2026 at 11:00 AM via VC/OAVM.
• Progress on legal matters noted.
• Internal Audit Report 2025-26 by Venture Capital Investments noted.
• Resignation of Independent Director Kanduri Saraswathi Kumar accepted.
• Appointment of Velamala Jagdish as Additional Independent Director, subject to shareholder approval.
• Committee reconstitution due to new independent director and resignation.

Director changes and committee reconstitution

• Resignation of Kanduri Saraswathi Kumar as Independent Director effective 5 Aug 2026.
• Velamala Jagdish appointed as Additional Independent Director, effective 5 Aug 2026.
• Audit, Nomination & Remuneration, and Stakeholders Relationship Committees reconstituted.
• Annexure-B attached detailing committee changes.
• Annexure-A contains director changes details.

AGM and governance actions

• AGM fixed for 25 September 2026 at 11:00 AM via VC/OAVM.
• Book Closure fixed 19-25 Sep 2026; E-Voting cutoff 18 Sep 2026.
• Scrutinizer and Functional Director appointed for AGM E-Voting.
• Draft notice of convening AGM approved.

Meeting Details

• Board meeting on 5 August 2026 at the registered office, Hyderabad.

Key Agenda Items

• Approve unaudited financial results for quarter ended 30 June 2026.
• Record Limited Review Report for quarter ended 30 June 2026.
• Review Internal Audit Report for quarter ended 30 June 2026.
• SEBI LODR quarterly compliances, investors' complaints, related party transactions for quarter ended 30 June 2026.
• Retiring directors; non-disqualification certificate; Corporate Governance certificate; Secretarial Audit Report FY2025-26.
• Draft Directors' Report and MD&A for FY2025-26; draft AGM notice.
• Book closure dates and E-Voting cut-off for AGM; appoint Scrutinizer and functional director for E-Voting.
• Schedule AGM date, time, venue, mode; progress of legal matters; VC Investments internal audit report FY2025-26.

Other Notes

• Trading window closed from 01 July 2026 to 48 hours after Q2 unaudited results.

Cemantic Infra-Tech Ltd — Closure of trading window from 01 July 2026 till 48 hours after the declaration of the Un-audited Financial Results for the Quarter ended June 30, 2026

Financial Performance 📊

• Total income was Rs 0.23 lakh for nine months ended Dec 31, 2025, flat YoY.
• Net loss increased to Rs 26.95 lakh for nine months ended Dec 31, 2025, from Rs 23.87 lakh YoY.
• Basic and diluted EPS stood at negative Rs 0.10 for nine months ended Dec 31, 2025, versus negative Rs 0.09 YoY.
• Employee benefit expenses rose to Rs 7.92 lakh for nine months ended Dec 31, 2025, from Rs 7.02 lakh YoY.
• Finance costs declined to Rs 0.04 lakh for nine months ended Dec 31, 2025, from Rs 0.49 lakh YoY.
• Other expenses increased to Rs 19.22 lakh for nine months ended Dec 31, 2025, from Rs 15.82 lakh YoY.

Operations & Capital 📍

• Depreciation expense was nil for the quarter ended Dec 31, 2025, down from Rs 0.76 lakh YoY for nine months.
• Paid-up equity share capital remained Rs 2506.56 lakh with Rs 10 face value per share.

Business Model & Segments

• Company operates in a single segment: construction of residential complexes.

Audit & Compliance

• Financial results reviewed by Audit Committee and approved by Board on Feb 9, 2026.
• Limited review by statutory auditors found no material misstatements in unaudited financials.

Risks & Other Notes ⚠️

• Company continues to report losses with no revenue from operations during the period.
• No tax expense recognized during the period; tax provision to be considered at year-end.

Financial Performance 📊

• Board approved unaudited standalone financial results for quarter and nine months ended 31 Dec 2025.
• Total income for nine months ended 31 Dec 2025 was Rs 0.23 lakhs; net loss was Rs 26.95 lakhs.
• Earnings per share for nine months ended 31 Dec 2025 was a loss of Rs 0.10 per share.

Governance and Compliance ⚖️

• Board reviewed Related Party Transactions for quarter ended 31 Dec 2025.
• Statutory auditors issued Limited Review Report with no material misstatements or qualifications.
• Board noted compliance with SEBI regulations and investor complaints status for quarter ended 31 Dec 2025.

🗓️ Meeting Details

• Board meeting scheduled for 09 February 2026 at registered office, Hyderabad.

📊 Financial Results

• Approval of unaudited financial results for quarter and nine months ended 31 December 2025.
• Review and take note of Limited Review Report for quarter and nine months ended 31 December 2025.

⚖️ Governance and Compliance

• Consideration of Internal Audit Report for quarter ended 31 December 2025.
• Review Related Party Transactions for quarter ended 31 December 2025.
• Review quarterly compliances and any action taken by BSE for quarter ended 31 December 2025.
• Take note of Statement of Investors Complaints for quarter ended 31 December 2025.