Focus Business Solution exempt from RPT disclosure norms

Focus Business Solution Limited has formally declared its exemption from submitting disclosures for related party transactions under Regulation 23(9) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. In a communication addressed to BSE Limited dated May 23, 2026, the company clarified that this non-applicability stems from its listing status on the SME platform.

Regulatory Exemption Details

The company cited Regulation 15(2) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, which specifies that entities listed on the SME Exchange are not required to comply with certain corporate governance provisions. These exemptions encompass Regulations 17 through 27, specific clauses of Regulation 46, and Para C, D, and E of Schedule V of the regulations.

Compliance Status

Consequently, focus business solution stated that the requirement to submit disclosures for related party transactions does not apply to its operations. The company emphasized that while it is exempt from this specific regulation, it remains committed to adhering to all other applicable listing compliance standards.

The notification was signed by Anshul Mehra, Company Secretary & Compliance Officer, on behalf of Focus Business Solution Limited.

1 Day	5 Days	1 Month	6 Months	1 Year	5 Years
0.0%	-11.43%	0.0%	+9.93%	+111.11%	+1,480.02%

Focus Business Solution Limited announced its audited standalone financial results for the year ended March 31, 2026, following a board meeting on May 23, 2026. The company reported a rise in net profit and revenue for the fiscal year compared to the previous year.

Financial Performance

For the year ended March 31, 2026, the company reported a net profit of ₹87.14 lakh, an increase from ₹74.08 lakh in the year ended March 31, 2025. Revenue from operations rose to ₹2410.88 lakh from ₹2390.68 lakh in the corresponding period of the previous year. Total income for the year stood at ₹2415.89 lakh.

The profit before tax for FY26 was recorded at ₹116.44 lakh, compared to ₹99.02 lakh in the prior year. The basic earnings per share (EPS) for the year decreased to ₹1.20 from ₹1.61 in the previous year.

Key Financial Metrics

The following table outlines the key financial figures for the year ended March 31, 2026, compared to the previous year:

Particulars	Year Ended 31.03.2026 (₹ in Lakhs)	Year Ended 31.03.2025 (₹ in Lakhs)
Revenue from operations	2410.88	2390.68
Total Income	2415.89	2395.91
Total Expenses	2299.45	2296.89
Profit before tax	116.44	99.02
Net Profit	87.14	74.08
Paid-up Equity Share Capital	728.71	460.73

Operational Highlights

The board also approved the re-appointment of M/s Jariwala and Associates, Chartered Accountants, as the internal auditor for the financial year 2026-27. The statutory auditors, M/s Kansariwala & Chevli, issued an audit report with an unmodified opinion on the standalone financial results.

The company's total assets as of March 31, 2026, were ₹894.94 lakh, comprising non-current assets of ₹96.30 lakh and current assets of ₹798.64 lakh. Total equity and liabilities stood at ₹894.94 lakh.