Almondz Global Securities Ltd has rectified a clerical error in its standalone auditor's report for the financial year ended March 31, 2026, by submitting the correct document to the National Stock Exchange of India. The company addressed a deficiency identified by the exchange regarding the submission of the Declaration of Unmodified Opinion and an incorrect UDIN cited in the previous filing. The statutory auditors, Mohan Gupta & Company, have provided an unmodified opinion on the standalone financial results for the quarter and year ended March 31, 2026.

The exchange had noted that the company failed to submit the Declaration in case of Unmodified Opinion and that the Independent Auditor's Report did not follow the prescribed format. Specifically, the same UDIN was mentioned in both the Standalone and Consolidated Auditor's Reports. In its communication dated June 22, 2026, the company clarified that while the Unmodified Opinion Report was submitted in XBRL format, the PDF declaration was omitted, and the UDIN pertaining to the consolidated report was mistakenly included in the standalone report.

Auditor's Opinion and Compliance

Mohan Gupta & Company, the statutory auditors, confirmed in their report that the financial results are presented in accordance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The auditors stated that the results give a true and fair view of the net profit or loss and other financial information for the quarter ended March 31, 2026, as well as the year-to-date results for the period from April 1, 2025, to March 31, 2026.

The audit was conducted in accordance with the Standards on Auditing specified under section 143(10) of the Companies Act, 2013. The auditors affirmed their independence from the company in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India.

Key Submission Details

The following table outlines the key details of the revised submission and the auditor's report:

The Board of Directors approved the audited financial results for the standalone and consolidated accounts for the quarter and financial year ended March 31, 2026, at its meeting held on May 22, 2026. The revised documents submitted to the exchange include the Declaration of Unmodified Opinion and the corrected Standalone Auditor's Report containing the accurate UDIN.

Almondz Global Securities has allotted 80,00,000 fully convertible warrants to Ms. Nandakumar Padma on a preferential basis at an issue price of ₹16.58 per warrant. The Committee for Further Issue of Share approved the allotment on June 29, 2026, upon receipt of 25% of the issue price. These warrants, issued to a non-promoter individual, carry a right to subscribe to one equity share per warrant and are locked-in for a specified period as per SEBI regulations.

The warrants are convertible into an equal number of fully paid-up equity shares with a face value of ₹1 each. The balance 75% of the issue price is payable within 18 months from the date of allotment. The company noted that this allotment does not result in an immediate change in the paid-up share capital; the capital will increase only upon the exercise and conversion of the warrants into equity shares.

Issue Details

The following table outlines the key parameters of the preferential allotment:

The allotment is subject to the provisions of the Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2018. The company has informed BSE Limited and National Stock Exchange of India Limited regarding this development.