Challani Capital Ltd

AGM details & ordinary resolutions

• AGM held on 29 September 2026 at 11:00 AM via VC/OAVM.
• Ordinary resolution: adoption of financial statements for year ended 31 March 2026.
• Ordinary resolution: re-appointment of Ms. Swapna Pawan Kochar, retiring by rotation.
• Voting conducted via e-voting with facility available 25 Sept 2026 09:00 to 28 Sept 2026 05:00.
• Scrutinizer appointed for electronic voting process.
• Meeting concluded at 11:40 AM after e-voting window.
• Results will be uploaded on company website and at registered office.

Challani Capital Ltd: Trading Window closed from October 1, 2026 in connection with the finalization and approval of financial results for the quarter ended September 30, 2026; the Trading Window shall be re-opened 48 (forty-eight) hours after the declaration and dissemination of the said financial results to the Stock Exchanges.

Financial performance

• Revenue from operations (net) ₹197.87 Lakh; prior year ₹250.59 Lakh.
• Total income ₹198.16 Lakh; prior year ₹274.35 Lakh.
• Operating expenditure ₹123.21 Lakh; prior year ₹88.57 Lakh.
• Profit before tax ₹74.95 Lakh; prior year ₹185.78 Lakh.
• Net profit after tax ₹74.95 Lakh; prior year ₹185.78 Lakh.
• EPS Basic & Diluted ₹0.50; prior ₹1.24.
• Dividend: no dividend declared.

Capital structure

• Authorized capital ₹15.51 crore; paid-up capital ₹15.00 crore.
• No deposits accepted; NBFC non-deposit taking.
• Tier I CRAR 117.46% as of 31-03-2026.
• No change in authorized capital; equity base remains.

Board and governance

• Board size: 4 directors; 1 Executive, 3 Non-Executive; 2 Independent; 1 Woman Director.
• Audit Committee has 4 meetings; chair is independent director.
• Nomination & Remuneration Committee met once in year.
• Stakeholders' Relationship Committee met once in year.

Auditors and internal controls

• Statutory auditors: M/s. RSM & Associates (2024–2029).
• Secretarial auditor: Mr. R. Alagar (2024–2029).
• Internal controls are adequate; monthly reviews by Audit Committee.
• No audit qualifications; no material fraud reported.

Related party transactions

• Related parties include Saravana Global Energy Limited; transactions at arm's length.
• Material contracts with Saravana Global Energy Limited: loans and services; 5-year term FY22–27.
• Board/Shareholders approved on 11-12-2024; amounts ₹2,93,67,679 and ₹19,70,061.

Liquidity and cash flows

• Net cash from operations ₹79.95 Lakh.
• Closing cash and cash equivalents ₹1.716 crore.
• Overall liquidity supported by RBI-compliant capital adequacy.

Risk management

• Risk management policy covers liquidity, credit, and interest-rate risk.
• ALCO monitors risk; ECL model adopted for impairment per Ind AS 109.

Shareholder information

• AGM: 29 Sept 2026 via VC/OAVM.
• E-voting window: 25–28 Sept 2026; cut-off date 22 Sept 2026.
• Promoter dematerialization: 99.76%; 0.24% in physical; rectification in progress.
• Top holders: 34.71% and 40.01% stakes; 74.72% combined.
• Listing on BSE; Code 530747; listing fees paid.
• Book closure: 22 Sept 2026 to 28 Sept 2026.

Post-reporting developments

• STFCL arbitration award dismissed; no adverse financial impact.

AGM Details

• AGM date/time: 29 September 2026 at 11:00 AM IST via VC/OAVM.
• Record date for dividend: 24 September 2026.
• Register of Members and Transfer Books closed 25-30 September 2026 inclusive.
• Remote e-voting window: 27 September 2026 9:00 AM to 29 September 2026 5:00 PM IST.
• Cut-off date for e-voting: 23 September 2026.
• Scrutinizer appointed for e-voting: Mr. P Sajee Nair (FCS 8705).

Key Resolutions

• Resolutions include ordinary and special businesses as described in the Notice.

Voting Results

• Voting results will be declared within 48 hours of AGM conclusion.

Dividend

• Dividend, if any, to be declared at AGM; record date 24 September 2026; book closure 25-30 September 2026.

Director Changes

• No director changes announced.

Auditor Appointments

• No auditor appointments disclosed.

Material Related Party Transactions

• No material related party transactions disclosed.

Other Material Approvals

• No other material approvals disclosed.

AGM Details

• AGM on 29 September 2026 at 11:00 A.M. via VC/OAVM.
• Remote e-voting from 25 September 2026, 9:00 A.M. to 28 September 2026, 5:00 P.M.
• Voting eligibility cut-off date: 22 September 2026.
• Register of Members and Share Transfer Books closed 22-29 September 2026.

Key Resolutions

• Ordinary resolution: adopt Audited Standalone Financial Statements for year ended 31 March 2026.
• Ordinary resolution: re-appointment of Swapna Pawan Kochar as Non-Executive Woman Director.

Voting Status

• Voting results not disclosed in this notice.

Director Change

• Kochar to be re-appointed as Non-Executive Director (retires by rotation).

Overview

• Unaudited Q1 FY27 results for quarter ended 30 June 2026.
• Limited review by Chartered Accountants; not an audit.
• Two reportable segments: Financing Activities; Supply Chain and Trade Facilitation Services.
• Results prepared under Ind AS; previous quarter figures regrouped/restated.
• Audit Committee reviewed; Board approved as per notes.

Balance sheet highlights

• Cash and cash equivalents at 30-06-2026: Rs 214.17 Lakhs.
• Loans outstanding: Rs 583.79 Lakhs.
• Investments: Rs 3.03 Lakhs.
• Other financial assets: Rs 4.18 Lakhs.
• Deferred tax assets: Rs 42.61 Lakhs.
• Investment property: Rs 19.57 Lakhs.
• Property, plant and equipment: Rs 10.90 Lakhs.

Notes and disclosures

• Notes indicate regrouping/restatement of prior period figures.
• Report date: 10 August 2026; Chennai.

Financial results approved

• Board approved unaudited quarterly results for quarter ended 30 June 2026.
• A Limited Review Report by RSM & Associates is attached.
• The results are prepared under Indian Accounting Standards (Ind AS).
• Audit Committee reviewed results; Board approved them.

Disclosures and segments

• Two reportable segments identified: Financing Activities and Supply Chain & Trade Facilitation.
• Annexure A with Regulation 30 disclosures enclosed and website hosting noted.

Auditor remarks and regulatory notes

• The Limited Review indicates no material misstatement identified.