Capital Trust Limited has provided clarification to the National Stock Exchange of India regarding its Limited Review Report for the quarter and nine months ended December 31, 2025, following a query from the exchange.

Auditor Clarification Details

The company's statutory auditor, JKVS & Co. Chartered Accountants, acknowledged an oversight in their original Limited Review Report. In their clarification dated March 26, 2026, the auditors explained that while the report was correctly issued under Standard on Review Engagements (SRE) 2410, they had inadvertently omitted the mention of "Review Report" in the header.

The auditors emphasized that apart from the header correction, no other alterations were made to their earlier report. The revised Independent Auditor's Review Report maintains the same UDIN and confirms that nothing came to their attention that would cause them to believe the unaudited financial results contain any material misstatement.

Company Response and Board Meeting

Capital Trust Limited submitted its response to NSE on February 14, 2026, through Company Secretary Tanya Sethi. The Board Meeting that approved these financial results was held on February 14, 2026, commencing at 03:30 P.M. and concluding at 7:10 P.M.

Financial Results Overview

The financial results under review pertain to the quarter and nine months ended December 31, 2025. The company's standalone financial results showed significant variations in performance metrics.

Business Developments and Strategic Initiatives

The company has adopted a cautious approach to disbursements due to prevailing collection challenges in the unsecured lending sector, resulting in lower disbursements and reduced Asset Under Management. Capital Trust is currently developing its platform and system to launch its Gold Loan product "Secured Loan".

The company successfully completed a Rights Issue of 1,70,09,702 Equity Shares at ₹14 per share, raising ₹2,381 lakhs. The issue opened on October 20, 2025, and closed on November 11, 2025, with shares listed on November 14, 2025. As certified by the Monitoring Agency, the company has fully utilized the funds in accordance with the stated objects.

Regulatory Impact and Compliance

The company recognized an exceptional item of ₹91.47 lakhs as past service cost due to the implementation of New Labour Codes effective November 21, 2025. This impact resulted from changes in the definition of wages affecting gratuity liability calculations.

The financial results were prepared in accordance with Indian Accounting Standards (Ind AS) prescribed under Section 133 of the Companies Act, 2013, and comply with SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Jindal Poly Films Limited has filed its quarterly compliance certificate under SEBI Regulation 74(5) for the quarter ended March 31, 2026, with both the National Stock Exchange of India Limited and BSE Limited. The submission was made on April 14, 2026, by Company Secretary Rashmi Gupta.

Regulatory Compliance Certificate

The compliance certificate was issued by KFin Technologies Limited, the company's Registrar and Share Transfer Agent, dated April 3, 2026. The certificate covers the period from January 1, 2026 to March 31, 2026, confirming adherence to dematerialization requirements under SEBI regulations.

Compliance Confirmations

KFin Technologies Limited confirmed that during the specified quarter, all dematerialization processes were completed within the regulatory timeframe of 15 days from receipt of certificates from depository participants. The key compliance areas covered include:

• Confirmation of demat requests (approved/rejected) within stipulated timeframes
• Verification that securities in the certificates were listed on appropriate stock exchanges
• Proper mutilation and cancellation of physical security certificates after verification
• Substitution of depository names in the register of members for approved demat requests

Corporate Information

The filing was submitted to both exchanges with the company trading under symbol JINDALPOLY on NSE and scrip code 500227 on BSE. The compliance certificate represents part of the company's ongoing regulatory obligations to maintain transparency in share transfer and dematerialization processes.

RTA Operations

KFin Technologies Limited, operating from its Hyderabad facility at Selenium Tower B in the Financial District, continues to serve as the company's Registrar and Share Transfer Agent. The certificate was signed by D Suresh Babu, Sr. Manager at KFin Technologies, confirming the company's adherence to all applicable SEBI regulations during the quarter.