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.

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.