Atvo Enterprises paid a fine of ₹17,700 to BSE Limited for the delayed submission of its audited financial results for the quarter and year ended March 31, 2026. The penalty, comprising a basic fine of ₹15,000 and GST of ₹2,700, was levied as per SEBI Master Circular No. HO/49/14/14(7)2025-CFD-POD2/I/3762/2026. The company remitted the amount on July 2, 2026, via NEFT to the exchange's virtual bank account.

The Board of Directors, in its meeting held on July 2, 2026, acknowledged the notice from BSE regarding the non-compliance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The delay was attributed to the late receipt of accounting information, which consequently postponed the finalisation of financial statements. The results were eventually submitted to the stock exchanges on June 4, 2026.

In its communication to the exchange, signed by Kirti Agarwal, Company Secretary & Compliance Officer, the Board noted that the fine has been paid. The Board has directed the management to strengthen internal compliance monitoring mechanisms to ensure timely adherence to all applicable provisions of the SEBI LODR Regulations and prevent recurrence of such instances.

Fine Payment Details

The company confirmed compliance with the payment requirement within the stipulated period to avoid further disciplinary action, including the freezing of promoter shareholding.

Atvo Enterprises Ltd has authorized its Key Managerial Personnel (KMPs) to determine the materiality of events or information and to make requisite disclosures to stock exchanges. This decision was taken in compliance with Regulation 30(5) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The authorization ensures that the company meets its regulatory obligations for timely and accurate information dissemination.

The designated officials responsible for assessing materiality and overseeing disclosures include the Managing Director, Chief Financial Officer, and Company Secretary & Compliance Officer. These individuals will evaluate the significance of various corporate events and ensure that necessary information is submitted to the exchanges as per the prescribed guidelines.

Authorized Key Managerial Personnel

The following table details the KMPs authorized by the Board of atvo enterprises for determining materiality:

The disclosure was formally communicated to BSE Limited on July 2, 2026. The company requested the exchange to place the information on record. This move aligns with the company's commitment to maintaining transparency and adhering to the regulatory framework governing listed entities.