Kalpa Commercial Limited has scheduled its 41st Annual General Meeting (AGM) for Monday, September 28, 2026, at 10:00 am at its registered office in Delhi.

The company appointed M/s ACA & Associates as its new statutory auditor on August 29, 2026, to fill a casual vacancy following the resignation of M/s SGR & Associates LLP. SGR & Associates cited pre-occupation with other professional assignments as the reason for stepping down.

AGM and E-voting Schedule

The board detailed the timeline for the upcoming AGM and the associated e-voting process:

• Record Date: Tuesday, September 22, 2026, is the cut-off date for determining members eligible to vote or attend the AGM.
• E-voting Period: Remote e-voting begins on Friday, September 25, 2026, at 9:00 am and ends on Sunday, September 27, 2026, at 5:00 pm.
• Share Transfer Books: The books will remain closed from September 22, 2026, to September 28, 2026 (both days inclusive).

M/s Prakash Chander & Associates was appointed as the scrutinizer for e-voting at the AGM.

Auditor Transition Details

M/s SGR & Associates LLP submitted their resignation effective August 29, 2026. The firm confirmed there were no other material reasons for the resignation besides professional commitments. Prior to resigning, they submitted the independent auditor report (limited review report) for the quarter ended June 30, 2026, to the stock exchange on August 10, 2026.

The board appointed M/s ACA & Associates, Chartered Accountants (FRN: 028414N), to hold the office until the conclusion of the 41st AGM. This interim appointment ensures audit continuity and compliance with the Companies Act, 2013. Members will approve the final appointment at the upcoming AGM.

Corporate Governance Updates

In addition to the auditor change, the board approved several administrative updates during the meeting:

• AGM Schedule: The 41st AGM for FY26 is set for September 28, 2026, at 10:00 am at the company's registered office in Delhi.
• Scrutinizer Appointment: M/s Prakash Chander & Associates was appointed as the scrutinizer for e-voting at the AGM.
• Constitutional Documents: The board adopted new Memorandum of Association (MOA) and Articles of Association (AOA) aligned with the Companies Act, 2013.

The MOA changes primarily involved re-aligning object clauses and liability clauses with Table A of Schedule I of the new Act. Notably, the board omitted Clause III (A) (2), which related to financing industrial enterprises under the erstwhile Companies Act, 1956, as it is no longer relevant to the company's current activities.

Kalpa Commercial Limited has closed its trading window for designated persons and their immediate relatives effective July 1, 2026. The window will remain shut until 48 hours after the declaration of the unaudited financial results for the quarter ended June 30, 2026. This measure is intended to prevent insider trading in compliance with regulatory norms.

The closure follows the provisions of Clause 4 of Schedule B of the SEBI (Prohibition of Insider Trading) Regulations, 2015, as amended in 2018. The restriction applies to all designated persons and their immediate relatives dealing in the securities of the company.

The company has not yet announced the specific date for the board meeting where the financial results for the quarter will be declared. This information will be intimated in due course.