Encode Packaging India Limited has announced the resignation of its statutory auditor M/s Rishab Aggarwal & Associates, Chartered Accountants, effective 13.03.2026. The company informed the Bombay Stock Exchange about this development under Regulation 30 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015.

Auditor Resignation Details

The statutory auditor M/s Rishab Aggarwal & Associates (FRN no 028548N) submitted their resignation letter dated 13.03.2026, citing their inability to continue as the company's statutory auditors. The primary reason stated for the resignation was preoccupation in other official work, which prevented them from devoting adequate time and attention to the company's affairs.

Auditor Profile and Contact Details

CA Rishab Aggarwal, the authorized signatory of M/s Rishab Aggarwal & Associates, holds membership number 520899. The firm is located at 152-L, Model Town, Near KFC, Jalandhar-144003, and can be contacted at 9988304610 or via email at rishabagg@gmail.com .

Audit Work Completion

Prior to their resignation, the auditor completed the Limited Review Report for the quarter ended December 2025, which was signed on 14.02.2026. This represents the latest audit work submitted by M/s Rishab Aggarwal & Associates for the company.

Regulatory Compliance and Disclosures

Encode Packaging India Limited has provided comprehensive disclosures as required under SEBI regulations and circular SEBI/HO/CFD/CFD-PoD-1/P/CIR/2023/123 dated July 13, 2023. The auditor confirmed that there were no concerns or issues that led to the resignation, and no alternative procedures were required. The resignation letter included a declaration confirming that all information provided was correct and complete, with no other material reasons for the resignation beyond those disclosed.

Company Information

Encode Packaging India Limited, formerly known as Nova Publications India Limited, is incorporated under CIN: L67120PB1994PLC015406. The company is headquartered at D-82, Focal Point Extension, Jalandhar City, Punjab, and can be contacted at +91-0181-2280800. The board meeting regarding this matter was conducted from 05.00 PM to 05.30 PM on 13.03.2026, with Director Alpesh Madhubhai Dangodra (DIN: 10627639) signing the regulatory filing.

Encode Packaging India Limited has submitted its rectified unaudited financial results for the quarter ended December 31, 2025, to the Bombay Stock Exchange. The company, formerly known as Nova Publications India Limited, reported no operational activity during the third quarter of FY26.

Financial Performance Overview

The company's financial results for Q3 FY26 show a complete absence of business operations during the quarter. Key financial metrics demonstrate the company's current inactive status:

Year-to-Date and Annual Comparison

Comparing the nine-month period ended December 31, 2025, with the previous year shows a significant change in the company's operational status:

Corporate Structure and Shareholding

The company maintains its capital structure with specific shareholding patterns:

Regulatory Compliance and Audit

The financial results were reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on February 14, 2026. The statutory auditors, M/s Rishabh Aggarwal & Associates, Chartered Accountants, provided their limited review report as required under Regulation 33 of SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015.

The company confirmed that there were no changes in the financial results or figures from those originally approved by the board of directors. Additionally, the company reported no investor complaints during the quarter, with nil complaints pending, received, disposed of, or remaining unresolved.

Operational Status

The company continues to operate as a single segment business. The financial results indicate a complete cessation of operational activities during the current financial year, contrasting with minimal activity recorded in the previous financial year. The company has adopted Indian Accounting Standards (Ind AS) as notified by the Ministry of Corporate Affairs for financial reporting.