Assam Entrade FY26 profit falls 35% to ₹1.97 crore

Assam Entrade reported a consolidated net profit of ₹1.97 crore for the financial year ended March 31, 2026, a decline of 35% compared to ₹3.02 crore in the previous year. The company posted a net loss of ₹91.03 lakh for the quarter ended March 31, 2026, compared to a profit of ₹2.40 crore in the corresponding quarter of the previous year. Total revenue from operations for the year stood at ₹800.68 lakh, slightly lower than ₹855.05 lakh in FY25.

The Board of Directors approved the audited standalone and consolidated financial results for the quarter and year ended March 31, 2026, at a meeting held on May 30, 2026. The intimation was submitted to BSE Limited pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. M/s Mehrotra & Co., Chartered Accountants, issued an unmodified opinion on the audited financial results.

The auditors highlighted an emphasis of matter regarding the classification of investments in equity instruments at amortized cost rather than fair value due to unavailability of recent information. Additionally, the company has not made impairment allowance using the Expected Credit Loss (ECL) approach for loans, which constitute 81.98% of total assets, continuing with the incurred loss provisioning method.

Financial Performance (Consolidated)

Metric	FY26 (₹ in Lakhs)	FY25 (₹ in Lakhs)	Change
Total Revenue from Operations	800.68	855.05	-6%
Total Expenses	960.62	875.17	10%
Net Profit for the Period	197.52	302.40	-35%
Basic Earnings Per Share	13.71	21.01	-35%

Standalone Results

On a standalone basis, the company reported a net profit of ₹1.97 crore for FY26, down from ₹3.02 crore in the previous year. For the quarter ended March 31, 2026, the standalone net loss was ₹91.14 lakh. Total revenue from operations for the year decreased to ₹800.37 lakh from ₹854.75 lakh in FY25. The net worth of the company stood at ₹6,413.68 lakh as of March 31, 2026, compared to ₹5,216.29 lakh in the previous year.

1 Day	5 Days	1 Month	6 Months	1 Year	5 Years
-4.25%	-13.56%	-16.68%	-3.18%	-3.96%	+56.21%

Assam Entrade Limited announced key appointments to its compliance and secretarial audit functions effective May 1, 2026. The Board of Directors approved these appointments in a meeting held on Friday, May 1, 2026, pursuant to Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Appointment of Company Secretary & Compliance Officer

The Board appointed Mr. Divyansh Agarwal (ICSI M. No.: A79306) as the Company Secretary and Compliance Officer of the Company, acting as a whole time Key Managerial Personnel with immediate effect. The appointment was made in accordance with Section 203 of the Companies Act, 2013, Regulation 6(1) of SEBI (LODR) Regulations, 2015, and Regulation 9(3) of SEBI (Prohibition of Insider Regulations), 2015, as recommended by the Nomination and Remuneration Committee. The appointment fills the vacancy caused due to the resignation of the previous Company Secretary.

Mr. Divyansh Agarwal is an associate member of the Institute of Company Secretaries of India (ACS: 79306) with diversified experience working in a listed entity. He holds a Bachelor of Commerce (B. Com) and LL.B. degree.

Appointment of Secretarial Auditor

The Board also approved the appointment of HKS Associates & LLP, Practicing Company Secretaries, as Secretarial Auditor of the Company for the Financial year 2025–26 with immediate effect. This appointment was made in accordance with Section 204 of the Companies Act, 2013, and Regulation 24A of SEBI (LODR) Regulations, 2015, as recommended by the Audit Committee. The appointment fills the casual vacancy caused by the resignation of M/s. Shivam Grover & Associates and shall be valid until the conclusion of the ensuing Annual General Meeting.

Appointment Details

The regulatory filing provides comprehensive details of both appointments:

Position:	Company Secretary & Compliance Officer	Secretarial Auditor
Name:	Mr. Divyansh Agarwal	HKS Associates & LLP
Date of Appointment:	May 1, 2026	May 1, 2026
Membership/Registration No.:	ICSI M. No.: A79306	C.O.P. No: 14214
Peer Review Certificate No.:	Not Applicable	6731/2025
Term:	With immediate effect	Until conclusion of ensuing Annual General Meeting
LLP Registration:	Not Applicable	LLPIN: ACK-1606

About HKS Associates & LLP

HKS & Associates LLP is a professionally registered LLP of Practicing Company Secretaries recognized by the Institute of Company Secretaries of India (ICSI). Established in 2015 by CS Hemant Kumar Sajnani (FCS 7348), the firm evolved from a sole proprietorship into a structured LLP in 2024. The firm has over 14 years of experience in Corporate Law, having handled more than 100 complex legal matters and supported over 300 corporate clients across various sectors in India.

The Board Meeting concluded at 2:00 P.M. on May 1, 2026. The intimation was submitted to BSE Limited with Scrip Code 542911 and was digitally signed by Managing Director Nishant Gupta (DIN: 00326317).