Athena Constructions Ltd confirmed that no related party transactions requiring disclosure occurred during the first half of fiscal year 2027. The company filed a certificate with BSE Limited stating that the provisions for disclosing related party transactions were not applicable for the period from April 1, 2026, to September 30, 2026.

This submission addresses compliance with Regulation 23(9) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The company secretary and compliance officer, Pallavi A Chavan, signed the document dated October 19, 2026, confirming that the entity did not engage in any material related party transactions during the specified six-month window.

Regulatory Compliance Details

The filing serves as a formal attestation to the stock exchange regarding the absence of reportable activities. By invoking the non-applicability clause, Athena Constructions signals that its operational dealings with related entities did not meet the threshold or nature required for mandatory public disclosure under current listing norms.

Key details of the submission include:

• Period Covered: April 1, 2026, to September 30, 2026 (H1FY27)
• Regulatory Reference: Regulation 23(9) of SEBI LODR Regulations, 2015
• Filing Date: October 19, 2026
• Signatory: Pallavi A Chavan, Company Secretary and Compliance Officer

The company requested BSE to record this information for their files, ensuring transparency in its corporate governance practices. This type of certificate is standard procedure when a listed entity has no significant transactions with promoters, directors, or their relatives that trigger disclosure requirements.

Athena Constructions Limited will close its register of members and share transfer books from October 23, 2026, to October 29, 2026. This period is designated for the upcoming 15th Annual General Meeting (AGM).

The company reported a net loss of ₹67.38 lakh for the financial year ended March 31, 2026, compared to a loss of ₹74.27 lakh in the previous year. Athena recorded zero revenue from operations for FY26.

Financial performance

The company's total income stood at ₹0.00 lakh for FY26, down from ₹0.47 lakh in FY25. The reduction in losses was primarily driven by lower finance costs and other expenses, despite a rise in employee benefit expenses.

The company did not recommend any dividend for the financial year 2025-26. There was no transfer to reserves as the company incurred a loss.

AGM details and book closure

The 15th AGM will be held at the registered office in Mumbai at 11:30 am on Friday, October 30, 2026. Shareholders whose names appear in the register during the book closure period will be eligible to participate in the meeting.

The register and share transfer books will remain closed from October 23, 2026 to October 29, 2026. Ms. Neetu Maheshwari, a Practicing Company Secretary with Certificate of Practice No. 13397, has been appointed as the scrutinizer for the AGM.

Secretarial audit observations

The secretarial audit report for FY26 highlighted three non-compliances. First, the company did not appoint an internal auditor by the end of the financial year. Second, the company was reflected as "SDD NON-COMPLIANT" on the BSE website during the review period. Third, the annual report was uploaded under an incorrect tab/category on the BSE website.

The Board clarified that they are identifying a suitable person for the internal auditor role and are regular in submitting quarterly compliance certificates despite the SDD status. They also stated they would take extra care when uploading future reports.