ATVO Enterprises Limited disclosed that an administrative oversight and a delay in the receipt of accounts prevented the timely submission of its audited financial results for the year ended March 31, 2026. The company was required to file the standalone and consolidated results within sixty days of the financial year-end, specifically by May 30, 2026, in accordance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. Consequently, the company could not consider the results within the prescribed timeline.

The company acknowledged its failure to disclose the reason for the delay within one working day of the due date as mandated by SEBI Master Circular No. SEBI/HO/CFD/PoD2/CIR/P/2023/120 dated July 11, 2023. The delay in preparing the financial statements was directly linked to the lag in receiving the necessary accounts. The board of directors approved the audited standalone financial results along with the auditor's report for the half year and year ended March 31, 2026, at its meeting held on June 04, 2026.

Following the board's approval, the company submitted the financial results to the exchange in both PDF and XBRL modes. The trading window, which had remained closed until 48 hours after the declaration of the audited financial results, was reopened in compliance with the company's Code of Conduct for Prevention of Insider Trading and applicable SEBI regulations.

Key Dates and Events

ATVO Enterprises expressed regret for the inconvenience caused and assured the exchange that steps are being taken to strengthen internal processes to ensure future compliance with the SEBI (LODR) Regulations, 2015. The company has requested the exchange to condone the delay in submission of the audited standalone financial results for the half year and year ended 2025-26.

Naresh Gattani HUF, a member of the promoter group, increased its stake in ATVO Enterprises Limited by acquiring 3,30,001 equity shares on June 12, 2026. This purchase represents 0.31% of the company's total equity share capital and was executed through the open market. The transaction raises the promoter group entity's total holding to 28,27,400 shares, which constitutes 2.64% of the company.

The disclosure was submitted to the company on June 15, 2026, by Naresh Kumar Gattani, Karta of Naresh Gattani HUF. The filing was made in compliance with Regulation 7(2) read with Regulation 6(2) of the SEBI (Prohibition of Insider Trading) Regulations, 2015. ATVO Enterprises subsequently informed BSE Limited regarding this change in shareholding on June 16, 2026.

Details of Acquisition

The following table outlines the changes in the shareholding pattern of Naresh Gattani HUF following the transaction:

The filing confirms that there were no trades in derivatives by the promoter group entity during the relevant period. The company secretary, Kirti Agarwal, signed the disclosure submitted to the exchange.