Fine Line Circuits has announced the closure of its Register of Members and Share Transfer Books from September 22, 2026, to September 28, 2026. This period serves as the record date for shareholders eligible to attend the company’s 36th Annual General Meeting.

The meeting is scheduled for Monday, September 28, 2026. The disclosure was made pursuant to Regulation 42 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Key Dates

Shareholders whose names appear in the register on the record date will be entitled to receive notices and exercise voting rights at the general meeting. The company secretary, Manasi Gupta, signed the communication issued on August 31, 2026.

Fine-Line Circuits reported a 92% year-on-year decline in net profit for FY26, driven primarily by exceptional items. Despite the profit contraction, the printed circuit board manufacturer saw its revenue grow by 9% to ₹3,317.68 lakh.

The company has scheduled its 36th Annual General Meeting (AGM) for Monday, September 28, 2026, at 11:00 am via Video Conferencing or Other Audio-Visual Means. Key agenda items include the re-appointment of retiring directors and the approval of the annual report.

Financial Performance

Revenue from operations rose to ₹3,317.68 lakh in FY26, up from ₹3,036.96 lakh in the previous year. However, profitability took a significant hit due to non-recurring charges.

Profit before tax and exceptional items improved significantly to ₹39.45 lakh from ₹21.76 lakh in FY25. This operational improvement was largely offset by exceptional items amounting to ₹37.94 lakh, resulting in a final net profit of just ₹1.52 lakh.

What the Numbers Show

The divergence between operating performance and bottom-line results is stark. While core operations generated a healthy pre-tax profit of ₹39.45 lakh—up over 80% from the prior year—the inclusion of ₹37.94 lakh in exceptional items reduced the profit before tax to a marginal ₹1.51 lakh. This indicates that while the business unit remains operationally viable with growing revenues, the overall financial outcome for shareholders was heavily impacted by one-off costs not reflective of daily trading activities.

Balance Sheet and Cash Flow

Total assets increased to ₹2,173.70 lakh from ₹1,785.08 lakh in FY25. Borrowings rose to ₹746.72 lakh (comprising ₹486.72 lakh current and ₹260.00 lakh non-current liabilities), up from ₹580.13 lakh previously. This increase in leverage coincided with a rise in inventories to ₹911.41 lakh and trade receivables to ₹527.73 lakh, suggesting working capital expansion alongside revenue growth.

Corporate Governance and AGM Details

The AGM will transact ordinary business including the adoption of audited financial statements. Special business includes:

• Re-appointment of Shri R.M. Premkumar as a Non-Executive Director, despite being over 75 years old, requiring a special resolution under SEBI Listing Regulations.
• Re-appointment of Mr. Gautam Doshi as a Director.
• Appointment of Mr. Jayesh Khimji Rambhia as an Independent Director for a second consecutive five-year term.

No dividend was recommended for FY26. The board noted a positive outlook, citing new product pipelines and expansion into space and defence sectors as growth drivers.

Source: https://lodr-files.dhan.co/lodr-inputs/Company/INE087E01011/3f0ab315-a984-4f3f-bca1-fb7bf086243c.pdf