EMA India Ltd

Shareholder AR access and AGM details

• Inform shareholders without registered emails about access to FY2025-26 Annual Report.
• Annual Report available on company and BSE websites with a QR code.
• 55th AGM to be held Sept 16, 2026 via VC/OAVM at 12:00 IST.
• Cut-off date for AGM participation: Sept 10, 2026.
• Remote e-voting window: Sept 13, 2026 09:00 to Sept 15, 2026 17:00.
• Physical-holders advised to update KYC per SEBI circular and dematerialise shares.
• Nomination and KYC forms ISR-1/2/3, SH-13/14 available on RTA site.
• Queries can be directed to EMA India via emaindia.cs@gmail.com or Alankit.

AGM details

• Date, time, mode: 16 September 2026, 12:00 P.M. IST via VC/OAVM.
• Book closure: Members register/transfer books closed Sep 11–16, 2026.
• Cut-off date: Sep 10, 2026 for voting eligibility.
• Remote e-voting window: Sep 13, 2026 09:00 to Sep 15, 2026 17:00.

Ordinary resolutions

• Adoption of audited financial statements for year ending 31 March 2026.
• Re-appoint Madhuri Akshay Adhalrao as Non-Executive Director (retire by rotation).

Financial snapshot

• Revenue from operations: 0 for FY2025-26.
• Other income: 12.62 lacs.
• Total income: 12.62 lacs.
• Profit before tax: 696.46 lacs.
• Tax expense: 78.15 lacs.
• Profit after tax: 618.31 lacs.

One-time gain and liquidity

• One-time gain from sale of land and building: 793.27 lacs.
• Proceeds used to repay borrowings; debt-free at year-end.
• Unsecured short-term borrowing of 177.00 lacs repaid in full.
• Cash balance improved to 422.17 lacs.

Corporate actions & restructuring

• Acquired by Dynalog India Limited; 45.03% equity acquired on 30 July 2025.
• Scheme of Merger by absorption with Dynalog filed on 15 Apr 2026.
• Regional Director approved shifting of Registered Office to Maharashtra on 28 Jul 2026.
• Form INC-28 filed; approvals from regulators/authorities pending.
• Promoter/promoters group reclassified to public on 13 Feb 2026.

Operations and sector

• One segment: Machine Tools for automotive and allied industries.
• No revenue from operations; total income driven by other income and exceptional item.
• Outlook tied to progress and outcome of the Scheme of Merger.

Governance and board changes

• 1 Oct 2025: Akshay Adhalrao (MD), Madhuri Adhalrao (NED), Rohit Goyal (ID) joined.
• 14 Nov 2025: CFO and Rakshita Bhargava resigned.
• 12 Feb 2026: Honey Bhatia resigned; 13 Feb 2026: Senapati and Apurva Adhalrao added.
• 10 May 2026: Postal Ballot approved ED and Independent director appointments.
• 12 board meetings conducted in the year.

Audit, controls and compliance

• Statutory Auditor: B C Jain & Co.
• Secretarial Auditor: Awashesh Dixit; noted non-filing of certain e-forms.
• Internal Auditor: Shishir Saxena & Co.
• CFO vacancy since 14 Nov 2025; website compliance noted as area to address.

Regulatory risks and outlook

• Risks include cyclicality in capex, commodity price volatility, competition, and regulatory approvals.
• Outlook hinges on restructuring progress and potential profitability from merger.

NOC for promoter group reclassification to Public

• Receipt of No-Objection Letter from BSE for reclassifying certain promoters as Public under Reg 31A.
• Promoter group consists of Rakshita Bhargava, Ranjana Bhargava, Pradip Kumar Bhargava HUF, Diatech Tools India Pvt Ltd.
• NOC received August 12, 2026.
• Reclassification approved under Regulation 31A of SEBI LODR 2015.
• Filing belated due to technical reasons; measures implemented to prevent recurrence.
• No material financial impact disclosed.

Board actions

• Board approved unaudited standalone results for quarter ended 30 June 2026 with a limited review report.
• Board noted Regional Director order shifting registered office from UP to Maharashtra; INC-22 filing authorized.
• 55th AGM fixed for 16 September 2026, 12:00 PM via VC/OAVM.
• Register of Members and share transfer books closed Sep 11–16, 2026.
• Cut-off date for electronic voting fixed at Sep 10, 2026.
• Scrutinizer Awashesh Dixit appointed for e-voting process.
• Meeting started 11:30 AM and concluded 4:15 PM.

Audit & governance

• Independent Auditor's Limited Review Report on June-quarter results indicated no material misstatement.

Meeting Details

• Board meeting scheduled for 12 August 2026; time and venue not disclosed.

Key Agenda Items

• Consider and approve the unaudited financial results for the quarter ended 30 June 2026.

Other Notes

• Trading window closed from 1 July 2026 until 48 hours after the results declaration.

Registered office relocation

• RD approved EMA India's shift of registered office from Uttar Pradesh to Maharashtra (order dated July 28, 2026).
• New registered office: Kailash Vaibhav G Wing, 3rd Floor, Park Site, Behind Godrej Colony, Vikhroli West, Mumbai 400079.
• MOA alteration to reflect the change; filing with ROC and other authorities in progress.
• Board had approved the move in Oct 27, 2025, subject to RD approval.
• No financial impact disclosed.