Shivoy Gupta, a promoter group member, has increased his shareholding in Assam Entrade Limited by acquiring 17,748 equity shares through an inter-se off-market transfer via a gift deed. This acquisition represents 1.23% of the company's total paid-up equity share capital. The transaction was disclosed to the Bombay Stock Exchange on June 18, 2026, under Regulation 29(2) of the SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011.

Prior to this transaction, Gupta held 6,107 shares, accounting for 0.42% of the equity share capital. The acquisition of the fully paid-up shares was executed on June 16, 2026. Following the transfer, his aggregate holding has risen to 23,855 shares, which constitutes 1.65% of the total voting capital of the company.

The disclosure confirms that the mode of acquisition was an off-market transaction specifically structured as a gift deed between members of the company. The total equity share capital of Assam Entrade Limited remains unchanged at 1,439,790 equity shares of ₹10 each before and after the acquisition. There were no changes to the diluted share capital or any encumbrance reported as part of this transaction.

Shareholding Details

The following table outlines the changes in Shivoy Gupta's shareholding in Assam Entrade Limited following the acquisition:

The filing confirms that the acquirer belongs to the Promoter/Promoter Group of Assam Entrade Limited. The company's shares are listed on BSE Ltd.

Assam Entrade reported a consolidated net profit of ₹1.97 crore for the financial year ended March 31, 2026, a decline of 35% compared to ₹3.02 crore in the previous year. The company posted a net loss of ₹91.03 lakh for the quarter ended March 31, 2026, compared to a profit of ₹2.40 crore in the corresponding quarter of the previous year. Total revenue from operations for the year stood at ₹800.68 lakh, slightly lower than ₹855.05 lakh in FY25.

The Board of Directors approved the audited standalone and consolidated financial results for the quarter and year ended March 31, 2026, at a meeting held on May 30, 2026. The intimation was submitted to BSE Limited pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. M/s Mehrotra & Co., Chartered Accountants, issued an unmodified opinion on the audited financial results.

The auditors highlighted an emphasis of matter regarding the classification of investments in equity instruments at amortized cost rather than fair value due to unavailability of recent information. Additionally, the company has not made impairment allowance using the Expected Credit Loss (ECL) approach for loans, which constitute 81.98% of total assets, continuing with the incurred loss provisioning method.

Financial Performance (Consolidated)

Standalone Results

On a standalone basis, the company reported a net profit of ₹1.97 crore for FY26, down from ₹3.02 crore in the previous year. For the quarter ended March 31, 2026, the standalone net loss was ₹91.14 lakh. Total revenue from operations for the year decreased to ₹800.37 lakh from ₹854.75 lakh in FY25. The net worth of the company stood at ₹6,413.68 lakh as of March 31, 2026, compared to ₹5,216.29 lakh in the previous year.