Gautam Exim Ltd submitted its audited standalone financial results for the half-year and financial year ended March 31, 2026, following a query from BSE Limited regarding the clarity of previously filed figures. The company provided the rectified results along with the Statutory Audit Report, which carries an unmodified opinion from B.A. Desai & Associates, Chartered Accountants. The submission was made to comply with Regulation 30 and 33 of the SEBI (LODR) Regulations, 2015.

The audit report confirmed that the financial results present a true and fair view of the company's affairs and are in compliance with existing accounting standards. Rajkumar Agrawal, Managing Director and CFO, certified that the results do not contain any materially untrue statements or omit material facts. The auditors reported that the company has not defaulted on loan repayments or interest payments during the year and has not been declared a willful defaulter by any lender.

Statutory Dues and Contingent Liabilities

The audit report noted that undisputed statutory dues, including Provident Fund and Employees' State Insurance, have been generally deposited regularly, with a slight delay in Income Tax payments. No undisputed amounts were outstanding for more than six months from the date they became payable. The company confirmed it has not accepted any deposits from the public.

A significant portion of the report addresses Goods and Services Tax (GST) dues. The company has not deposited certain amounts due to disputes relating to alleged excess availment of Input Tax Credit (ITC), which are currently pending before the Hon'ble Gujarat High Court. The contingent liability regarding this disputed GST order is stated as Rs. 12,38,96,621.

Disputed GST Dues Breakdown

The following table details the disputed GST dues for various financial years:

The company also confirmed that it has not raised funds through initial or further public offers during the year and has not made any preferential allotment or private placement of shares. Additionally, there were no transactions relating to previously unrecorded income surrendered during the year under the Income Tax Act, 1961.

Gautam Exim Limited promoter and director Parmeshwar Ojha reduced his stake in the company by selling 5,01,000 equity shares on June 24, 2026. The transaction, executed on the BSE, lowered his shareholding from 11.40% to 9.37%.

The disclosure was submitted to the stock exchange in compliance with Regulation 29(2) of the SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011. The filing confirmed that the sale was conducted through market mechanisms.

Shareholding Details

The following table outlines the change in Parmeshwar Ojha's shareholding:

The company filed the necessary forms, including Form A and Form C under the SEBI (Prohibition of Insider Trading) Regulations, 2015, to detail the holdings and the subsequent change. The documents were signed by Rajkumar Agrawal, Director of Gautam Exim Limited.