Ishwarshakti Holdings & Traders Limited has released a weblink to its Annual Report for FY26, enabling shareholders without registered email addresses to access the document. The company’s 43rd Annual General Meeting is scheduled for September 30, 2026.

Pursuant to Regulation 36(1)(b) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, the company sent a physical letter containing the exact path to the report. This ensures compliance with disclosure norms for members who have not updated their contact details with the Registrar and Share Transfer Agent, Bigshare Services Private Limited.

Annual Report Access

Shareholders can access the complete details of the Annual Report for the Financial Year 2025-26 via the company’s website. The specific path is outlined below:

The company encourages members to update their email addresses with depository participants to receive future communications electronically and support green initiatives.

Capital Structure Changes

The proposed amendment to the Memorandum of Association increases the total authorised capital from ₹5 crore to ₹15 crore. The revised structure significantly expands the equity share component while keeping preference shares unchanged.

The increase in equity shares from 20 lakh to 1.2 crore allows the company to issue more shares without further regulatory amendments in the near term. The compulsory convertible preference shares remain at 30 lakh shares of ₹10 each.

Financial Performance for FY26

The company’s operational performance declined in FY26. Revenue from operations fell to ₹61.94 lakh from ₹155.71 lakh in FY25. Total income dropped to ₹66.47 lakh against ₹164.71 lakh in the previous year. Total expenses decreased to ₹99.05 lakh from ₹181.06 lakh.

Despite lower expenses, the company incurred a pre-tax loss of ₹32.58 lakh, widening from ₹16.36 lakh in FY25. The final loss from continuing operations stood at ₹31.29 lakh after tax expenses of -₹1.29 lakh (a tax benefit).

However, the overall financial picture was transformed by a massive surge in Other Comprehensive Income (OCI). OCI jumped to ₹35.18 crore from just ₹2.49 lakh in FY25. This resulted in a total comprehensive income of ₹34.86 crore for the year, reversing the comprehensive loss of ₹14.58 lakh recorded in FY25.

What the Numbers Show

The divergence between the operational loss and the positive comprehensive income highlights the company’s reliance on investment revaluation rather than core trading activities. While revenue from operations contracted by over 60%, the fair value gains on equity investments designated through OCI contributed ₹40.43 crore. This non-cash accounting gain more than offset the operational deficit, turning the comprehensive income statement positive despite the underlying business losses.

Board Composition Updates

The board noted the resignation of two directors effective August 27, 2026:

• Mr. Kailashchandra Kesardeo Seksaria
• Mrs. Geeta Kailashchandra Seksaria

Both cited personal reasons and unavoidable circumstances for their departure. Additionally, the board approved the reappointment of Mr. Vinay K. Seksaria, who retires by rotation. Mrs. Radhika Vinay Seksaria, appointed as an Additional Director in May 2026, will be regularized as a Non-Executive and Non-Independent Director at the AGM.

Annual General Meeting Details

The 43rd Annual General Meeting is scheduled for Wednesday, September 30, 2026, at 11:00 am at the registered office in Mumbai. Key agenda items include:

• Adoption of Audited Standalone Financial Statements for FY26.
• Reappointment of Mr. Vinay K. Seksaria.
• Regularization of Mrs. Radhika Vinay Seksaria as a director.
• Approval of the increase in authorised share capital.

M/s. Aabid & Co., Practicing Company Secretaries, were appointed as scrutinizers for the e-voting process.

Ishwarshakti Holdings & Traders Limited has accepted the resignations of Mr. Kailashchandra Kesardeo Seksaria and Mrs. Geeta Kailashchandra Seksaria as directors. The changes take effect from the close of business hours on August 27, 2026.

The company disclosed the move in a filing with the BSE, stating that both individuals stepped down due to personal reasons and unavoidable circumstances. The Board confirmed there are no other material reasons for their departure beyond those stated in their resignation letters.

Board Acknowledgement

The Board of Directors thanked both outgoing directors for their valuable contributions and guidance during their tenure. Both Mr. Seksaria and Mrs. Seksaria have offered to provide necessary support to ensure a smooth transition of responsibilities.

The company has attached the detailed resignation letters and relevant disclosures under Regulation 30 of the SEBI Listing Regulations to its exchange filing.