Harmony Capital Services Files Newspaper Publication for 32nd AGM

Harmony Capital Services Limited has submitted copies of newspaper advertisements published regarding the completion of the dispatch of the Notice for its 32nd Annual General Meeting (AGM). The meeting is scheduled for Wednesday, June 3, 2026, at 1:00 P.M. (IST) through Video Conferencing (VC) / Other Audio-Visual Means (OAVM). The advertisements were published in the Financial Express and Mumbai Lakshadweep. The company also confirmed that the dispatch of the Notice of AGM and Annual Report for FY 2025-26 was completed on May 12, 2026, through electronic mode, with physical letters containing web-links sent to members without registered email addresses.

Financial Performance for FY 2025-26

The company reported a turnaround in financial performance for the year ended March 31, 2026, recording a profit after reversing a prior-year loss. The improvement was driven by other income of ₹39.71 lakhs, primarily comprising liabilities no longer required written back, while total expenses stood at ₹13.11 lakhs. The following table summarises the key financial highlights (₹ in Lakhs):

Particulars:	FY 2025-26	FY 2024-25
Revenue from Operations:	–	–
Other Income:	39.71	–
Total Revenue:	39.71	–
Other Expenses:	13.11	60.47
Total Expenses:	13.11	60.47
Profit/(Loss) before Tax:	26.60	(60.47)
Current Tax:	–	–
Deferred Tax:	–	–
Profit/(Loss) for the Year:	26.60	(60.47)
Basic EPS (₹):	0.89	(2.02)
Diluted EPS (₹):	0.89	(2.02)

The Board of Directors has not recommended any dividend on equity shares for the year under review.

E-Voting and Key Dates

The company has engaged MUFG Intime India Private Limited as its Registrar and Share Transfer Agent for facilitating remote e-voting. Key dates for shareholder participation are as follows:

Event:	Date/Time
Cut-off Date for E-Voting Eligibility:	Wednesday, May 27, 2026
Remote E-Voting Commences:	Friday, May 29, 2026 at 9:30 A.M. (IST)
Remote E-Voting Ends:	Tuesday, June 2, 2026 at 5:00 P.M. (IST)
AGM Date and Time:	Wednesday, June 3, 2026 at 1:00 P.M. (IST)

Members whose names appear in the Register of Members as on the cut-off date of May 27, 2026, shall be entitled to participate in remote e-voting.

Harmony Capital Services Ltd held its Board of Directors meeting on May 7, 2026, to consider and approve the appointment of Ms. Khyati Mishra as the Company Secretary and Compliance Officer. The meeting, which commenced at 09:30 A.M. and concluded at 11:05 A.M., was conducted pursuant to Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. Ms. Mishra (ACS: 70162) has been designated as Key Managerial Personnel with effect from May 7, 2026. The company informed BSE Limited that the necessary disclosures, including her brief profile, were enclosed as per Part A of Schedule III and the SEBI Master Circular dated January 30, 2026. Subsequently, the company published its audited standalone financial results for the quarter and year ended March 31, 2026 in the English language newspaper Financial Express and the Marathi language newspaper Mumbai Lakshdeep on May 8, 2026, pursuant to Regulation 47 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Financial Performance

In addition to the corporate appointment, the board approved the audited standalone financial results for the quarter and year ended March 31, 2026. The statutory audit was carried out by M/s Kapish Jain & Associates (Firm Registration Number 022743N), who issued an unmodified opinion. The company reported a significant turnaround, with total income standing at Rs. 39.71 lakh against nil in the previous year. Total expenses declined sharply to Rs. 9.81 lakh from Rs. 60.47 lakh in the prior year, resulting in a net profit of Rs. 29.90 lakh compared to a net loss of Rs. 60.47 lakh previously. No tax expense was recognized during the year.

The following table presents the key financial metrics across reporting periods:

Metric:	Q4 FY26 (Audited)	Q3 FY26 (Unaudited)	Q4 FY25 (Audited)	FY26 (Audited)	FY25 (Audited)
Total Income (Rs. lakh):	39.71	-	-	39.71	-
Total Expenses (Rs. lakh):	5.02	2.05	19.32	9.81	60.47
Profit / (Loss) Before Tax (Rs. lakh):	34.69	(2.05)	(19.32)	29.90	(60.47)
Net Profit / (Loss) After Tax (Rs. lakh):	34.69	(2.05)	(19.32)	29.90	(60.47)
Basic EPS (Rs.):	1.16	(0.07)	(0.64)	1.00	(2.02)
Diluted EPS (Rs.):	1.16	(0.07)	(0.64)	1.00	(2.02)

Balance Sheet and Cash Flow

The company's total assets stood at Rs. 117.26 lakh as of March 31, 2026, compared to Rs. 116.99 lakh a year earlier. Total equity improved to Rs. 100.27 lakh from Rs. 73.67 lakh, reflecting the profit recorded during the year. Current liabilities reduced significantly to Rs. 16.99 lakh from Rs. 43.32 lakh. On the cash flow front, net cash from operating activities stood at Rs. 1.74 lakh, a recovery from a net cash outflow of Rs. 41.30 lakh in the prior year. Cash and cash equivalents at the end of the year were Rs. 9.00 lakh, up from Rs. 7.26 lakh at the beginning of the year.

Parameter:	As at 31-Mar-26 (Rs. lakh)	As at 31-Mar-25 (Rs. lakh)
Total Assets:	117.26	116.99
Total Equity:	100.27	73.67
Total Current Liabilities:	16.99	43.32

Key Corporate Developments

Beyond the financial results, the board approved several significant corporate actions. The company proposed a relocation of its registered office from Maharashtra to West Bengal, subject to shareholder and regulatory approvals. Additionally, the board approved the establishment of a corporate office at Wellington Apartment, 29/1, Nirmal Chandra Street, 4th Floor, Kolkata 700012. An alteration of the Object Clause of the Memorandum of Association was also proposed, pending member approval. The outcome was communicated to BSE Limited and digitally signed by Jubin Gada, Director (DIN: 10820579).