Ace Edutrend Limited will hold its 32nd Annual General Meeting (AGM) on Tuesday, August 25, 2026, at Maharaaja Banquets in New Delhi. The meeting is scheduled to begin at 1:00 PM IST to transact the business outlined in the notice. This event allows shareholders to review the company’s performance and vote on key resolutions for the financial year ended March 31, 2026.

To facilitate participation, the company has enabled remote e-voting through National Securities Depository Limited (NSDL). The remote e-voting facility commenced at 9:00 AM IST on August 22, 2026, and will remain open until 5:00 PM IST on August 24, 2026. After this deadline, the e-voting module will be disabled. Shareholders who have already cast their votes remotely may attend the physical meeting but will not be eligible to vote again.

Voting rights are determined based on the paid-up value of shares registered in the members' names as of the cut-off date, Tuesday, August 18, 2026. Consequently, the Register of Members and Share Transfer Books will remain closed from August 18, 2026, to August 25, 2026, inclusive. This period ensures an accurate snapshot of shareholder eligibility for the AGM proceedings.

The company has appointed CA Shiva Nishant, Partner of M/s. Krishan Rakesh & Co., Chartered Accountants, as the Scrutinizer for the e-voting process. The results of the voting will be declared within 48 hours of the conclusion of the AGM. These results, along with the Scrutinizer’s report, will be published on the company’s website and communicated to the stock exchanges.

Shareholders holding shares in physical mode can register their email IDs by contacting the Registrar and Share Transfer Agent, Beetal Financial & Computer Services Pvt. Ltd., at beetalra@gmail.com . Demat account holders must register their email addresses through their respective Depository Participants. The Annual Report for FY26 is available for inspection at the company’s registered office and on its website.

Key Dates for Shareholders

Regulatory Compliance

The notice was issued in compliance with Section 108 of the Companies Act, 2013, Rule 20 of the Companies (Management and Administration) Rules, 2014, and Regulation 44 of the SEBI (Listing Obligations and Disclosure Requirements) Regulation, 2015. The company also adhered to Regulation 30 and 47(1)(d) of the SEBI LODR Regulations for the publication of the AGM notice in newspapers.

Ace Edutrend Ltd filed its annual report for the financial year ended March 31, 2026 (FY26), revealing total assets of ₹124.53 crore and a negative other equity position of ₹12.26 crore. The company, which is also seeking shareholder approval for a ₹50 crore rights issue at its upcoming Annual General Meeting on August 25, 2026, reported no explicit revenue from operations in the provided statement of profit and loss. The filing highlights a static balance sheet structure where trade receivables and loans constitute the bulk of current and non-current assets, respectively, while the company maintains zero borrowings.

The balance sheet as of March 31, 2026, shows total assets declining slightly from ₹125.14 crore in FY25 to ₹124.53 crore. Non-current assets include property, plant, and equipment valued at ₹96.90 lakh and significant loans and advances amounting to ₹57.74 crore. Current assets are dominated by trade receivables of ₹54.75 crore, which remained unchanged from the previous year. Cash and cash equivalents decreased marginally to ₹83,130 from ₹1.13 lakh in FY25. On the liabilities side, trade payables increased to ₹28.85 crore from ₹27.89 crore, while other current liabilities stood at ₹16.33 crore. The company has no deferred tax liabilities or short-term provisions recorded.

The equity section reveals that while share capital remains stable at ₹91.61 crore, other equity has deteriorated to a negative ₹12.26 crore, widening from a deficit of ₹10.66 crore in FY25. This indicates accumulated losses or reserves adjustments exceeding retained earnings. The statutory auditors, Asha & Associates, signed off on the financial statements on May 27, 2026, confirming compliance with Accounting Standards. The cash flow statement was prepared in accordance with AS-3 "Cash Flow Statements," though specific cash flow figures were not detailed in the excerpted notes.

Risk Management and Financial Position

The company’s risk management framework identifies market, credit, and liquidity risks as primary concerns. Management asserts that interest rate risk is negligible due to the absence of borrowings or significant interest-bearing assets. Foreign currency risk is also deemed insignificant as transactions are primarily in Indian Rupees. Credit risk is managed through regular monitoring of outstanding receivables, with the maximum exposure linked to trade receivables. Notably, the notes reference an older exposure figure of ₹17.39 crore for FY2021-22, suggesting potential data lag in the risk disclosure text despite the current receivables standing at ₹54.75 crore.

Liquidity risk is monitored via contractual maturity analysis of financial liabilities. As of March 31, 2026, trade payables of ₹28.85 crore are structured with ₹9.65 lakh due within one year, ₹59.61 lakh between one to two years, and ₹21.93 crore beyond three years. This long-term liability profile suggests stable vendor terms but limited immediate liquidity pressure. The company maintains access to sufficient funding sources, though the negative equity position underscores the need for capital strengthening, aligning with the proposed rights issue agenda for the August 25 AGM.