Atma Industries Limited has scheduled its 40th Annual General Meeting (AGM) for Monday, September 7, 2026, at 12:00 P.M., to be conducted via Video Conferencing or Other Audio-Visual Means (VC/OAVM). The meeting aims to transact ordinary and special business, including the re-appointment of a retiring director and the regularization of the Managing Director’s appointment. This follows the company’s Q1FY27 results, which reported a narrowed net loss of ₹0.85 lakh on reduced expenses.

The Board of Directors approved the unaudited financial results on August 7, 2026, pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. Amit Agarwal & Co., the independent auditors, issued a limited review report under Standard on Review Engagements (SRE) 2410. CA Suraj Kumar Singh, Partner at Amit Agarwal & Co., reviewed the results. M/s. Anuj Gupta & Associates have been appointed as Scrutinizer for the AGM voting process.

Ordinary Business

Shareholders will consider the adoption of the Audited Financial Statements for the financial year ended March 31, 2026. Additionally, Ms. Alpa Bhavesh Vora (DIN: 06814833), who retires by rotation, offers herself for re-appointment as a Non-Executive Director. She has attended all 12 Board meetings in FY26 and holds no shareholding in the company.

Special Business

The AGM will seek shareholder approval for two special resolutions:

1. Enhancement of Investment Limits: Approval is sought under Section 186 of the Companies Act, 2013, to enhance the limits for making investments, giving loans, or providing guarantees. The aggregate outstanding amount shall not exceed ₹25 crore. The Board confirmed no subsisting default in deposit repayments.
2. Regularization of Managing Director Appointment: Shareholders are asked to approve the appointment of Mr. Balakrishna K Reddy (DIN: 11458905) as Managing Director for five years, effective January 15, 2026. Due to inadequate profits under Section 198 of the Act, Mr. Reddy will receive nil remuneration unless approved separately by shareholders. He serves on the Audit and Stakeholder Relationship Committees.

Financial Performance Context

The company reported nil revenue from operations in Q1FY27. Total expenses fell to ₹0.83 lakh from ₹3.14 lakh in Q4FY26, driven by lower bad debt provisions. The net loss narrowed to ₹0.85 lakh from ₹3.16 lakh in the previous quarter.

What the Numbers Show

The narrowing loss in Q1FY27 reflects cost containment rather than operational revenue generation, as income remains nil. The regularization of Mr. Reddy’s role without immediate remuneration aligns with the company’s current profitability constraints under Section 198, preserving cash while establishing leadership stability for future operational turns.

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.