T Spiritual World Limited has filed its annual regulatory disclosure with stock exchanges, confirming that the company does not qualify as a Large Corporate under SEBI's framework as on March 31, 2026. The disclosure was submitted to both the Calcutta Stock Exchange Limited and BSE Limited on April 14, 2026.

Regulatory Compliance Framework

The annual disclosure was made in reference to SEBI Operational Circular SEBI/HO/DDHS/DDHSRACPOD1/P/CIR/2023/172 dated October 19, 2023, read with SEBI Circular SEBI/HO/DDHS/CIR/P/2018/144 dated November 26, 2018. These circulars pertain to fund raising by issuance of debt securities by Large Corporates and the associated disclosure compliance requirements.

Company Statement

In its communication to the exchanges, T Spiritual World Limited explicitly confirmed that it does not fall under the Large Corporates category as per the framework and applicability criteria outlined in the aforementioned SEBI circulars. The company stated that the Large Corporate framework is not applicable to its operations as on March 31, 2026.

Authorized Signatories

The disclosure document was digitally signed by two key company officials:

• Sushma Rana, Chief Financial Officer, who signed the document on April 14, 2026 at 17:57:22 +05'30'
• Nikita Roy, Company Secretary and Compliance Officer (Membership No. A45347), who signed on April 14, 2026 at 17:57:05 +05'30'

Exchange Communication

The formal communication was addressed to the Secretary of The Calcutta Stock Exchange Limited at 7, Lyons Range, Kolkata, and the Deputy General Manager of Corporate Relationship Department at BSE Limited, P. J. Tower, Mumbai. The disclosure serves as an official record for both exchanges regarding the company's regulatory status under SEBI's Large Corporate framework.

T Spiritual World Limited announced its unaudited standalone financial results for the third quarter ended December 31, 2025, demonstrating a notable turnaround in quarterly performance. The company's Board of Directors approved these results during their meeting held on January 27, 2026.

Quarterly Financial Performance

The company achieved profitability in Q3FY26, marking a significant improvement from recent quarters. The financial performance shows a clear recovery trajectory in the latest quarter.

Nine-Month Performance Analysis

For the nine-month period ended December 31, 2025, the company's performance showed mixed results. While still recording a net loss, the company demonstrated improvement compared to the previous year.

Expense Structure and Cost Management

The company's expense profile for Q3FY26 showed effective cost management compared to the previous quarter. Employee benefits expense decreased to ₹1.42 lakh from ₹1.87 lakh in Q2FY26, while other expenses significantly reduced to ₹1.26 lakh from ₹2.60 lakh in the previous quarter.

Corporate Structure and Business Operations

T Spiritual World Limited operates in the trading business with a single reportable segment. The company maintains a consistent paid-up equity share capital of ₹2,000.20 lakh with shares having a face value of ₹10 each. The company does not have any subsidiary, associate, or joint venture companies as of December 31, 2025.

Financial Position and Compliance

The company reported no outstanding defaults on loans or debt securities, maintaining a clean financial record. The results were reviewed by the audit committee and approved by the Board of Directors, with statutory auditors Mohindra Arora & Co. conducting a limited review of the financial statements. The company confirmed that no funds were raised through public issues, rights issues, or other capital-raising mechanisms during the reporting period.