Disha Resources Limited has disclosed a substantial acquisition of shares by promoter Ms. Mayadevi Krishnavtar Kabra under Regulation 29(2) of SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011. The company submitted the mandatory disclosure to BSE on March 23, 2026, regarding the acquisition of 3.50 lakh equity shares through an inter-se transfer executed on March 19, 2026.

Transaction Overview

The acquisition involved an off-market inter-se transfer of 3.50 lakh equity shares, representing 4.78% of the company's paid-up share capital. The transaction was structured as a gift transfer without any monetary consideration from Ms. Radhadevi Premnarayan Maheshwari, an immediate relative of the acquirer.

Shareholding Pattern Changes

The substantial acquisition resulted in significant changes to both parties' shareholding in the company:

Ms. Mayadevi Krishnavtar Kabra (Acquirer)

Ms. Radhadevi Premnarayan Maheshwari (Transferor)

Company Capital Structure

Disha Resources Limited maintains a stable equity share capital structure with no changes resulting from this inter-se transfer:

Regulatory Compliance

The disclosure was submitted by Company Secretary and Compliance Officer Dhwani Nagar (M.No: 71158) in compliance with SEBI regulations. Both parties submitted their respective disclosures under Regulation 29(2), with Ms. Mayadevi Krishnavtar Kabra based in Ahmedabad and Ms. Radhadevi Premnarayan Maheshwari based in Vapi, Gujarat.

This transaction represents an internal restructuring within the promoter group, with the substantial acquisition threshold being crossed due to the gift transfer of shares between immediate relatives. The company's shares are listed on BSE Limited under the symbol DRL.

Disha Resources Limited has announced its standalone unaudited financial results for the third quarter and nine months ended December 31, 2025, in compliance with Regulation 33 of SEBI (Listing and Other Disclosure Requirements) Regulations, 2015.

Financial Performance Overview

The company's financial performance for Q3 FY26 showed mixed results across various parameters. Revenue from operations stood at 6.90 lakhs for the quarter ended December 31, 2025, compared to 6.36 lakhs in the previous quarter and 96.27 lakhs in the corresponding quarter of the previous year.

Comprehensive Income Analysis

The company reported a significant total comprehensive loss of 263.51 lakhs for Q3 FY26, which represents a substantial increase from the previous quarter's loss of 599.58 lakhs. This comprehensive loss includes both the net loss for the period and other comprehensive income adjustments.

Nine-Month Performance

For the nine months ended December 31, 2025, the company's cumulative performance showed:

Share Capital and Reserves

The company maintained its paid-up equity share capital at 731.55 lakhs throughout the reporting periods. The reserves, excluding revaluation reserves, stood at 1,992.19 lakhs as shown in the audited balance sheet of the previous year.

Earnings Per Share

The earnings per share for the quarter ended December 31, 2025, was negative at (0.04) for both basic and diluted calculations, based on a face value of ₹10 per share.

Corporate Governance

The financial results were reviewed by the Audit Committee and approved by the Board of Directors in their meeting held on February 13, 2026. The statutory auditors have conducted a limited review of these results and issued an unmodified opinion. The company confirmed no changes in accounting policies that would impact net profit/loss or other relevant financial items during the period.