Atma Industries Limited, formerly known as Jyotirgamya Enterprises Limited, has secured approval from BSE Limited to change its corporate name. The exchange notified stakeholders that the new trading identity, including the Scrip ID and abbreviated name on the BOLT Plus System, will be effective from June 23, 2026. This change alters the company's identifier to ATMAIND, replacing the previous code JEL.

Pursuant to Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, the company intimated the exchange regarding the approval. The BSE notice confirms the transition from Jyotirgamya Enterprises Ltd to Atma Industries Limited in its official records. The modification applies specifically to the debt segment on the BOLT Plus System.

The following table details the changes in the company's trading identifiers as per the BSE notification:

Rupal Pandey, Company Secretary & Compliance Officer for Atma Industries Limited, signed the intimation submitted to the Chief General Manager of the Listing Operations Department at BSE Limited. The company's registered office is located at Unit No. F01 A-23 JDKD Corporate Park, Mohan Cooperative Industrial Estate, Badarpur, South Delhi.

Atma Industries Limited reported a net loss of ₹4.12 lakh for the financial year ended March 31, 2026, compared to a net loss of ₹1.17 lakh in the previous year. The company recorded total income of ₹2.89 lakh, comprising solely of other income, while total expenses for the year amounted to ₹6.93 lakh. The Board of Directors approved the audited standalone financial results for the quarter and year ended March 31, 2026, at a meeting held on May 28, 2026. The results were published in the Financial Express and Jansatta on May 29, 2026.

Financial Performance

The company’s revenue from operations remained nil for the year ended March 31, 2026. Other income, which includes miscellaneous income and balance write-offs, stood at ₹2.89 lakh. Total expenses increased to ₹6.93 lakh from ₹1.07 lakh in the previous year, driven primarily by other expenses which rose to ₹5.06 lakh from ₹0.91 lakh. Employee benefit expenses were recorded at ₹1.76 lakh. The company reported a loss before tax of ₹4.04 lakh for FY26.

Key Metrics

Auditor and Compliance

Amit Agarwal & Co., Chartered Accountants, issued an audit report with an unmodified opinion on the standalone financial results. The auditors noted that the company did not use accounting software with an audit trail facility during the financial year 2025-26, preventing them from commenting on compliance with this requirement. The company stated it has not declared or paid any dividend during the year. The trading window for insiders, closed on April 1, 2026, will reopen 48 hours after the financial results are made public.