Sanwaria Consumer Limited, currently under the Corporate Insolvency Resolution Process (CIRP) vide order of the Hon'ble NCLT dated 29.05.2020, has reported its audited standalone and consolidated financial results for the quarter and year ended March 31, 2026. The company reported a standalone net loss of ₹281.53 lakh for the financial year, while the consolidated net loss stood at ₹420.32 lakh. The suspended Board of Directors approved the results at a meeting held on May 25, 2026, in Bhopal.

Financial Performance

The standalone total income for the year ended March 31, 2026, was ₹107.68 lakh, while total expenditure amounted to ₹459.76 lakh. For the quarter ended March 31, 2026, the standalone net loss was ₹86.09 lakh. On a consolidated basis, total income for the year was ₹107.68 lakh against total expenses of ₹598.54 lakh. The company recorded zero revenue from operations during the period.

Auditor's Report and Qualifications

Husain Shabbir & Co, Chartered Accountants, issued a qualified opinion on the standalone and consolidated financial results. The qualification arises because the company recorded expenses on a cash basis rather than an accrual basis. Consequently, expenses totaling ₹285.02 lakh were not included in the current year's financials, reducing the reported loss. The excluded expenses include professional fees, security costs, salaries, and audit fees.

The auditors noted that they were unable to provide an opinion on the financial statements of one subsidiary, Sanwaria Singapore PTE Limited, as the information was not furnished by management. Another subsidiary, Sanwaria Energy Limited, reported a loss of ₹138.79 lakh, which has been included in the consolidation.

Regulatory Compliance and Disclosures

The filing was made pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The trading window for designated persons and their immediate relatives remains closed until 48 hours after the conclusion of the Board meeting. The company stated that commercial activities are continuing at a limited permitted level under the supervision of the Resolution Professional and the Committee of Creditors.

Sanwaria Consumer Limited has received a compliance certificate under Regulation 40(9) of SEBI (LODR) Regulations, 2015, confirming its adherence to share transfer and delivery requirements for the period from October 1, 2025 to March 31, 2026.

Compliance Certificate Details

The certificate was issued by Ramesh Chandra Bagdi & Associates, Company Secretaries, based in Indore. The certification confirms that Sanwaria Consumer Limited (formerly known as Sanwaria Agro Oils Ltd.) maintained proper compliance with SEBI regulations regarding share certificate delivery timelines.

Share Transfer Operations

The certificate validates that during the half-year period ended March 31, 2026, the company successfully delivered all share certificates within the mandatory 30-day timeframe. The compliance covers various types of share-related transactions processed during this period.

Types of Transactions Covered

The certification encompasses multiple categories of share operations:

• Share transfers and transmissions
• Share splits and consolidations
• Replacement and duplicate certificates
• Share subdivisions and renewals
• Certificate exchanges and endorsements
• Allotment money transactions

Regulatory Framework

The certificate is issued in accordance with Regulation 40(9) of SEBI (LODR) Regulations, 2015, which mandates listed companies to ensure timely delivery of share certificates. The company maintains its share operations through its in-house share department, which has been operational since February 1, 2018.

The certification demonstrates Sanwaria Consumer Limited's commitment to maintaining regulatory compliance and ensuring efficient share transfer operations for its stakeholders.