Sabrimala Industries India Ltd

Shareholder communications

• Letter dispatched to shareholders with unregistered emails, providing web-link to FY2025-26 Annual Report.
• Annual Report accessible on sabrimala.co.in via Investor Relations section.

AGM and e-voting

• AGM on Sep 15, 2026 at 11:30 AM through Video Conference/OAVM.
• Cut-off date for e-voting: Sep 8, 2026.
• e-voting period: Sep 12-14, 2026.
• Notice and Annual Report available on company and BSE websites.
• Physical holders urged to update emails using ISR-1 with PAN and address proof.

Financials

• Standalone revenue from operations: 0.24 lakh for year ended 31 Mar 2026.
• Standalone total income: 83.92 lakh; main driver Other income: 83.68 lakh.
• Standalone profit before tax: 45.99 lakh; tax: 12.43 lakh; Standalone PAT: 33.56 lakh.
• Consolidated revenue from operations: 0.24 lakh; Consolidated PAT: 33.36 lakh; Consolidated EPS: 0.38.
• Standalone EPS: ₹0.39 per share.

Capital & liquidity

• Paid-up equity capital: ₹871.45 lakh; authorised capital: ₹1,000 lakh.
• No debt; Standalone cash: ₹27.35 lakh; Consolidated cash: ₹29.10 lakh.
• Contingent liability: Kotak Mahindra Bank guarantee ₹452.50 lakh with lien on FDR.

Business developments

• Diversified into stressed-asset resolution; filed 10 Expressions of Interest and 4 resolution plans.
• Sabrimala Industries LLP remains a 99.94% subsidiary.

Governance & board

• Resigned 29 July 2026: Ms. Sheela Gupta and Mr. Tapan Gupta.
• MD Varun Mangla resigned 11 Aug 2026; Sangeeta Harpalani appointed Executive Director & CFO.
• Amit Kapoor appointed Independent Director; Ankit Himmatsingka appointed Non-Executive Director.

Audits & internal controls

• Statutory auditor: Suresh & Associates; opinion unqualified.
• Secretarial auditor: RSH & Associates; minor procedural observations noted.
• Internal financial controls: adequate and operating effectively; no material weaknesses observed.

Subsidiaries & group

• One subsidiary: Sabrimala Industries LLP; 99.94% holding.
• Consolidated assets: ₹1,196.52 lakh; net assets: ₹727.47 lakh.

Related parties & transactions

• Inox World Industries: interest income ₹18.22 lakh; loan balance ₹225 lakh.
• Salaries to KMP: ₹1.69 lakh; related party balances shown in notes.

Risks & outlook

• IBC-stressed assets present growth opportunities; plastics sector faces headwinds.
• Management remains cautiously optimistic on long-term value from both business lines.

Resignation: Varun Mangla (MD)

• Resigned as Managing Director due to pre-occupation; will remain as Director.
• Effective from acceptance of resignation by the Board.
• No other material reasons stated.

Appointment: Sangeeta Harpalani as MD & CFO

• Appointed Additional Director; to be designated MD and CFO; effective 11 Aug 2026.
• PhD in Management; FCS; ACMA; LLB; MBA Finance; 20+ years governance/finance experience.
• Relationship with other directors: No relationship.
• Not debarred from holding director office per SEBI orders.

Appointment: Amit Kapoor as Independent Director

• Appointed Additional cum Independent Director; effective 11 Aug 2026.
• Commerce graduate; CA; PGDBA Finance; 19+ years in outsourcing and banking.
• Relationship with other directors: No relationship.
• Not debarred from holding director office per SEBI orders.

Financial results and reports

• Unaudited standalone and consolidated Q1 FY2026-27 results approved.
• Standalone results: nil revenue; total income 20.48 Lakh; net profit 11.68 Lakh.
• Consolidated results: total income 20.48 Lakh; net profit 11.68 Lakh.
• Auditors' reviews: unmodified for standalone and consolidated results.
• Regulatory disclosures under SEBI LODR Regulation 33 filed.

AGM and governance actions

• Notice for 42nd AGM to be held 15 September 2026.
• Record date fixed 15 August 2026 for AGM eligibility.
• Cut-off date fixed 29 August 2026 for remote e-voting eligibility.
• Board Report for FY2025-26 approved.
• Scrutinizer Loveneet Handa (M/s RSH & Associates) appointed.
• E-voting facility: CDSL appointed for AGM.
• Internal Auditor: Rastogi Sunil & Associates appointed for 2026-27.

Regulatory and compliance notes

• Labour Codes impact assessment noted; no material gratuity liability impact expected.

Disposal details

• Target: Sabrimala Industries India Limited; seller Vivek Raheja and PACs not promoter group.
• Pre-disposal holding: 8,55,026 shares, 9.81% of voting capital.
• Post-disposal holding: 5,64,248 shares, 6.47% of voting capital.
• Shares disposed: 2,90,778 shares, 3.34% of total.
• Mode: open market sale on BSE Limited.
• Dates: 07/07/2026 and 08/07/2026.
• Equity capital before/after: ₹8,71,45,000 comprising 87,14,500 shares; unchanged.
• Total diluted capital: 87,14,500 shares; no outstanding convertibles.
• Promoter group status: seller and PACs not part of promoter group.

Overview

• Target Company: Sabrimala Industries India Limited.
• Disclosing Party: Vivek Raheja and PACs; not promoter group.
• Transaction Type: Disposal and off-market transfer with PAC purchase.
• Period: 25 Oct 2024 to 16 Feb 2026.

Holding & Capital Details

• Pre-Transaction Holding: 10,64,026 shares (12.21%).
• Post-Transaction Holding: 8,55,026 shares (9.81%).
• Net change: -2,09,000 shares (-2.40%).
• Total sale: 2,10,000 shares; total acquisition: 1,000 shares.
• Off-market transfers: 1,75,000 shares via DIS.
• Open-market: PAC1 sold 35,000; PAC2 bought 1,000.
• Equity share capital before/after: ₹8,71,45,000 (87,14,500 shares).
• Total diluted capital: 87,14,500 shares.

Reg 74(5) compliance

• Certificate confirms Reg 74(5) compliance for the quarter.
• Certificate issued by the company's Registrar and Transfer Agent.

Sabrimala Industries India Limited – Trading Window Closure from July 1, 2026 until 48 hours after declaration of unaudited results for quarter ending June 30, 2026.