Hi-Klass Trading and Investment approved its annual general meeting notice and a change of registered office during a board meeting on August 24, 2026. The company will relocate its Mumbai headquarters from Kandivali West to Ghatkopar West.

The board also finalized the logistics for the upcoming shareholder vote, including book closure dates and e-voting timelines.

AGM Logistics

The 33rd Annual General Meeting is scheduled for Monday, September 28, 2026, at 12:30 pm via video conference or other audio-visual means. The virtual venue will be deemed to be the corporate office in Kolkata.

Key dates for shareholders include:

• Remote e-voting: September 25 to September 27, 2026
• Book closure: September 22 to September 28, 2026
• E-voting cut-off: September 21, 2026

Mrs. Prachi Todi, a practicing company secretary, was appointed as the scrutinizer for the voting process.

Office Relocation

The board approved shifting the registered office from Kandivali West to Ghatkopar West, Mumbai. The new address, Bhaveshwar Arcade, LBS Marg, becomes effective on September 15, 2026.

Regulatory Compliance

The meeting also saw the approval of the Director’s Report and Secretarial Audit Report for FY26, in compliance with the Companies Act, 2013. The board addressed other routine matters before concluding the session at 5:30 pm.

Hi-Klass Trading & Investment Limited ( hi-klass trading and investment ) reported a return to profitability in its first quarter of FY27, posting a net profit after tax of ₹847.65 lakh for the three months ended June 30, 2026. This marks a sharp reversal from the net loss of ₹232.13 lakh recorded in the immediately preceding quarter ended March 31, 2026.

The company’s board of directors approved the unaudited standalone financial results on August 13, 2026. The figures were prepared in accordance with the Companies Act, 2013, and Indian Accounting Standards (Ind AS) 3, as amended.

Financial Performance

Operating revenue for the quarter stood at ₹1,039.93 lakh, a substantial increase from ₹63.66 lakh in the prior quarter and ₹16.97 lakh in the corresponding quarter of the previous fiscal year. The total comprehensive income for the period matched the net profit figure at ₹847.65 lakh.

The basic earnings per share (EPS) improved to ₹2.61 from a loss of ₹0.95 per share in the previous quarter. The diluted EPS was not separately disclosed, with the company reporting only the basic figure for the current period.

Balance Sheet Signals

Equity share capital increased to ₹1,59,067 lakh as of June 30, 2026, up from ₹1,21,750 lakh at the end of March 2026. This rise indicates fresh equity issuance or capital adjustment during the quarter. For context, the share capital stood at ₹79,062 lakh in the corresponding quarter of FY26 and ₹83,540 lakh at the end of FY26.

What the Numbers Show

The divergence between the pre-tax profit of ₹1,022.84 lakh and the post-tax net profit of ₹847.65 lakh indicates a tax provision or other comprehensive income adjustments amounting to approximately ₹175.19 lakh. Given that the pre-tax and post-tax exceptional items are identical in the filing structure, this difference likely stems from standard tax liabilities on the operational gains, marking a shift from the tax-neutral losses seen in prior periods where pre-tax and post-tax figures were nearly identical.

Operational Context

The company operates primarily in comparative trading and financing activities. Under Ind AS 108, it has identified a single reportable operating segment comprising these comparative and lending/financing initiatives. Consequently, no separate segment-wise information is disclosed.

The financial results were reviewed by the audit committee and approved by the board. The statutory auditors conducted a limited review and issued an unqualified opinion on the standalone financial results.