Tokyo Plast International Limited has submitted a formal confirmation to the Bombay Stock Exchange Ltd and National Stock Exchange of India Ltd stating that it does not fall under the Large Corporate Category as defined by the Securities and Exchange Board of India (SEBI). The communication, dated 27 April 2026, references SEBI Circular No. SEBI/HO/DDHS/DDHS-RACPOD1/P/CIR/2023/172 dated 19th October 2023, which outlines regulations for fund raising by issuance of debt securities by large entities.

The company explicitly stated that it does not meet the applicability criteria mentioned in Clause 3.2 of the circular. As a result, the provisions specified in the SEBI circular are not applicable to Tokyo Plast International Limited. The confirmation was addressed to the Corporate Relationship Department of both stock exchanges, with the company's scrip code listed as 500418 on the Bombay Stock Exchange.

The letter was signed by Haresh Velji Shah, Director of Tokyo Plast International Limited, bearing DIN: 00008339. The digital signature was recorded on 27 April 2026 at 16:16:15 IST. The company requested both exchanges to take this confirmation on record.

Key Details of the Communication

The SEBI circular in question establishes guidelines for large entities undertaking fund raising activities through debt securities. By confirming its exclusion from the Large Corporate Category, Tokyo Plast International Limited has clarified its regulatory position regarding these specific debt securities issuance provisions.

Tokyo Finance Limited announced the outcome of its board meeting held on April 25, 2026, where the directors approved the audited financial results for the quarter and financial year ended March 31, 2026. The meeting, which commenced at 2 p.m. and concluded at 2.30 p.m., was conducted pursuant to Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. Additionally, the board accepted the resignation of Company Secretary CS Ruchika Nazare, effective from the close of business hours on May 1, 2026.

Financial Performance Overview

The company reported a total income of Rs 84.09 lakh for the financial year ended March 31, 2026, compared to Rs 82.76 lakh in the previous year. Interest income constituted the primary revenue component, amounting to Rs 83.87 lakh for FY26 against Rs 82.56 lakh in FY25. For the quarter ended March 31, 2026, total income stood at Rs 20.88 lakh, while the preceding three months (unaudited) recorded Rs 21.25 lakh.

Operational Expenses and Profitability

Total expenses for FY26 increased to Rs 66.96 lakh from Rs 60.23 lakh in the previous year. Employee benefit expenses accounted for Rs 46.01 lakh in FY26, compared to Rs 37.26 lakh in FY25. Other expenditure stood at Rs 20.73 lakh for the year, while finance costs amounted to Rs 0.22 lakh. The company recorded a profit before tax of Rs 17.13 lakh for FY26, down from Rs 22.53 lakh in the preceding year. Net profit for the period was Rs 17.13 lakh, with earnings per share (basic) at Rs 0.25 for FY26 compared to Rs 0.30 in FY25.

Balance Sheet and Cash Flow Position

The company's total assets as at March 31, 2026, stood at Rs 1,219.84 lakh, comprising financial assets of Rs 1,190.23 lakh and non-financial assets of Rs 29.61 lakh. Loans constituted the largest component of financial assets at Rs 1,188.94 lakh. Equity share capital remained unchanged at Rs 694.28 lakh, with other equity at Rs 479.47 lakh. Cash and cash equivalents decreased to Rs 1.29 lakh from Rs 2.05 lakh in the previous year. The net cash from operating activities for FY26 was negative at Rs 0.59 lakh, compared to a negative Rs 146.89 lakh in FY25.

Corporate Governance and Auditor's Report

The audited financial results were reviewed by the Audit Committee and approved by the Board of Directors. U B G & Company, Chartered Accountants (Firm Registration No.: 141076W), provided an unqualified opinion on the financial results, confirming compliance with Regulation 33 of SEBI LODR Regulations and Indian Accounting Standards. The statement of financial results, cash flow statement, and balance sheet were signed by Velji L. Shah, Managing Director (DIN: 00007239). The results are available on the company's website at https://tokyofinance.in/ and on the BSE website at https://www.bseindia.com/ .

Trading Window Restrictions

In accordance with regulatory protocols, Tokyo Finance Limited had implemented trading window restrictions from April 1, 2026, until 48 hours post-results declaration to ensure fair market practices during the results declaration period. The notification was issued pursuant to Regulation 29(1) of SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015, ensuring all stakeholders receive timely information about significant corporate developments.

The communication was signed by Haresh Velji Shah, Director of the company, bearing DIN: 00008339, and was formally addressed to the Corporate Relationship Department of Bombay Stock Exchange Limited. This structured approach to corporate communication reflects the company's adherence to established governance protocols and regulatory frameworks governing listed entities in the Indian financial market.