Delta Industrial Resources Ltd

Secretarial auditor appointment

• Board approves appointment of Shravan A. Gupta & Associates as Secretarial Auditors for five years, AGM approval required.
• Appointment subject to approval by shareholders at the ensuing AGM.
• Firm provides expertise in corporate laws, SEBI regulations, and compliance management.
• Term starts FY2026-27 and ends FY2030-31.

Financial results and governance actions

• Unaudited standalone Q1 2026-27 results approved with Limited Review Report.
• Appointment of Shravan A. Gupta & Associates as Secretarial Auditors for five years, subject to AGM approval.
• Audit Committee approved results; Board approved at meeting held on 12 August 2026.
• Investor complaints for quarter ended 30 June 2026 were nil.

Certificate submission

• Certificate under Regulation 74(5) received from RTA.

Financial results

• Approved audited standalone financial results for quarter and year ended 31 March 2026.
• Independent Auditor’s Report accompanied the audited standalone results.

Audit opinion

• Statutory auditors issued an unmodified opinion on the standalone financial results for FY2025-26.

Other disclosures

• Reported nil investor complaints pending as on 31 March 2026.
• Company stated it operates in a single business segment: bike purchase business.

Financial Performance 📊

• Q3 FY26 total income was Rs 1.23 lakh; expenses Rs 4.61 lakh; loss before tax Rs 3.53 lakh.
• Q3 FY26 net loss after tax was Rs 1.69 lakh; EPS negative Rs 0.01 per share.
• 9M FY26 total income was Rs 12.30 lakh; net loss Rs 10.49 lakh.

Business Model & Segments

• Operates in a single segment: trading of commodities.

Corporate & Governance

• Paid-up equity share capital is Rs 53.03 crore with Rs 10 face value per share.
• Auditor’s limited review report found no material misstatements in unaudited financials.

Financial Performance 📊

• Approved unaudited standalone results for quarter and nine months ended 31 Dec 2025.
• Total income for nine months ended 31 Dec 2025 was Rs. 1230 lakhs; net loss after tax Rs. 1.69 lakhs.
• Basic and diluted EPS for quarter ended 31 Dec 2025 was Rs. 0.14 (not annualised).

Audit and Compliance ⚠️

• Limited review report by Bhatter & Associates issued with no material misstatements noted.

Business Operations

• Company operates in a single segment: trading of commodities.