Two listed companies — Charms Industries Limited and Trident Lifeline Limited — have disclosed significant corporate developments, covering a court-sanctioned share capital restructuring and audited annual financial results, respectively. Both disclosures were made in compliance with SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Charms Industries Fixes Record Date for Equity Share Capital Reduction

Charms Industries Limited has notified BSE Limited that it has fixed Wednesday, May 20, 2026 as the Record Date for giving effect to the reduction of its paid-up equity share capital. The action is being undertaken pursuant to an order dated March 26, 2026 passed by the Hon'ble National Company Law Tribunal (NCLT), Ahmedabad Bench, and a certificate dated April 21, 2026 issued by the Registrar of Companies, Ahmedabad.

The company had previously intimated the exchange of this record date via a letter dated May 07, 2026. On May 11, 2026, the company further informed BSE that it had published the Notice of Record Date in Financial Express in both English and Gujarati languages, with copies of the newspaper publication enclosed for record.

Details of Share Capital Restructuring

The following table outlines the changes to the company's issued, subscribed, and paid-up equity share capital as a result of this corporate action:

Under the terms of the reduction, shareholders will receive 1 equity share of Rs. 1/- each fully paid-up against every 1 equity share of Rs. 10/- each fully paid-up held. This entitlement applies to all equity shareholders whose names appear in the Register of Members of the company or in the records of the Depositories as beneficial owners as on the closing business hours of the Record Date. The notice for fixing the Record Date is available on the websites of the company and BSE Limited. The intimation was signed by Shivkumar Raghunandan Chauhan, Managing Director (DIN: 00841729), on May 11, 2026.

Trident Lifeline Reports Audited FY26 Financial Results

Trident Lifeline Limited has published an extract of its audited consolidated financial results for the half year and year ended March 31, 2026. The results were reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on May 07, 2026, and have been audited by the statutory auditor with an unqualified report.

Consolidated Financial Performance

The table below presents the key financial metrics from Trident Lifeline's consolidated results (amounts in lakhs):

Note: Face value of equity shares is Rs. 10/- each. Amounts are in Lakhs.

The company's total income for the half year ended March 31, 2026 stood at Rs. 8,191.33 lakhs, compared to Rs. 5,637.95 lakhs for the half year ended September 30, 2025. Net profit after tax for the same half year was Rs. 1,144.34 lakhs, against Rs. 787.54 lakhs in the preceding half year. For the full year ended March 31, 2026, total income reached Rs. 13,829.28 lakhs, with net profit after tax at Rs. 1,931.88 lakhs. Both basic and diluted earnings per share for the half year ended March 31, 2026 stood at Rs. 9.45, compared to Rs. 6.91 for the half year ended September 30, 2025 and Rs. 16.32 for the full year ended March 31, 2025.

The full format of the financial results has been filed with BSE Limited under Regulation 33 of the SEBI (LODR) Regulations, 2015, and is available on the websites of BSE ( www.bseindia.com ) and the company ( www.tridentlifeline.com ). The disclosure was signed by Nikita Sharma, Company Secretary & Compliance Officer (Membership No.: A60595).

Charms Industries Limited has successfully completed its share capital reduction process following approval from the National Company Law Tribunal (NCLT), Ahmedabad Bench. The company published newspaper notices in Financial Express in both English and Gujarati languages, confirming the registration of the tribunal's order.

NCLT Order and Registration Details

The NCLT Ahmedabad Bench passed its order on March 26, 2026, in Company Petition No. 4 of 2025 (CP/4(AHM)2025), confirming the reduction of share capital and cancellation of capital reserve under Section 66 of the Companies Act, 2013. Following the submission of Form INC 28, the Registrar of Companies (Ahmedabad) issued a certificate dated April 21, 2026, registering the order and the minute of capital reduction.

Capital Restructuring Framework

The approved capital restructuring involves significant changes to the company's financial structure:

Transfer to Capital Restructuring Account

As part of the restructuring process, multiple amounts will be transferred to a "Capital Restructuring Account":

• Capital Reduction Amount: ₹3,69,54,900 from the share capital reduction
• Capital Reserve Cancellation: ₹31,46,530 from cancelled capital reserve
• Profit & Loss Account Adjustment: ₹4,01,01,430 debit balance to be transferred

The Capital Restructuring Account will be fully adjusted through these transfers, effectively clearing the company's accumulated losses while maintaining the same number of equity shares at a reduced face value.

Regulatory Compliance

The company has fulfilled all regulatory requirements for the capital reduction process. The newspaper publication serves as public notice of the order confirmation and registration, ensuring transparency in the corporate restructuring process. The copies of newspaper publications have been made available on the company's website and submitted to BSE Limited for record purposes.

The capital reduction becomes effective from the date of registration of the minute, April 21, 2026, with 41,06,100 equity shares of ₹1 each now constituting the company's fully paid-up share capital.