Tricom Fruit Products Limited reported a net loss of ₹13.99 lakh for the year ended March 31, 2026, following the approval of its audited financial results by the Committee of Creditors on May 26, 2026. The company, which is undergoing the Corporate Insolvency Resolution Process (CIRP), has discontinued its agro and fruit processing operations. Consequently, the reported loss and financial figures pertain solely to discontinued operations, with revenue from operations recorded at nil for the period.

Pursuant to Regulation 47 of the SEBI (Listing Obligations and Disclosures Requirements) Regulations, 2015, the company published the audited financial results for the quarter and year ended March 31, 2026, in Financial Express and Navrashtra on May 27, 2026. The Resolution Professional, Prakash Dattatraya Naringrekar, approved the financial results, which were submitted to the stock exchanges under Regulation 33. The auditors, A.K. Kocchar & Associates, issued an unmodified opinion on the standalone financial results.

Financial Performance

The financial statements indicate that the company's single segment, Agro/Fruit processing, has been discontinued. For the quarter ended March 31, 2026, the net loss stood at ₹4.50 lakh, widening from a loss of ₹1.96 lakh in the preceding quarter ended December 31, 2025. The total comprehensive loss for the fiscal year FY26 was ₹13.99 lakh, an improvement compared to the loss of ₹40.05 lakh reported in the previous fiscal year ended March 31, 2025.

Assets and Liabilities

The Statement of Assets and Liabilities as of March 31, 2026, reflects the impact of the insolvency proceedings. The company's property, plant, and equipment have been sold by Edelweiss Asset Reconstruction Company, resulting in a nil balance for non-current assets. Total assets stood at ₹166.32 lakh, comprising primarily of current assets such as other financial assets and cash equivalents.

Equity showed a deficit of ₹8,693.64 lakh, driven by accumulated losses. Borrowings constituted a significant portion of liabilities, with non-current borrowings at ₹6,565.64 lakh and short-term borrowings at ₹37.44 lakh. The financial statements were prepared on a going concern basis in accordance with the requirements of the Insolvency and Bankruptcy Code, 2016, as the CIRP is currently in progress before the National Company Law Tribunal, Mumbai Bench.

Tricom Fruit Products Limited has submitted its quarterly compliance certificate under SEBI regulations for the quarter ended March 31, 2026. The filing demonstrates the company's adherence to mandatory regulatory requirements despite being under corporate insolvency resolution process.

Regulatory Compliance Filing

The company filed its certificate under Regulation 74(5) of the SEBI (Depositories and Participants) Regulations, 2018 with BSE Limited on April 7, 2026. This quarterly submission is a mandatory requirement for listed companies to confirm compliance with dematerialisation procedures and depositories regulations.

Registrar Confirmation

MUFG Intime India Pvt. Ltd (formerly Link Intime India Private Limited), serving as the company's registrar and share transfer agent, issued the confirmation certificate on April 3, 2026. The registrar confirmed that:

• Securities received from depository participants for dematerialisation during Q4 FY26 were properly processed
• All securities were confirmed (accepted/rejected) to depositories within prescribed timelines
• Security certificates received for dematerialisation were mutilated and cancelled after due verification
• Depository names were substituted in the register of members as registered owners

Corporate Structure

Tricom Fruit Products Limited operates from its registered office at Gat No. 336, 338 to 341, Village Andhori, Taluka - Khandala, Dist. Satara - 415521, Maharashtra. The company is incorporated under CIN: L67120PN1995PLC139099.

Resolution Professional Oversight

The filing was executed by Prakash D. Naringrekar, serving as Resolution Professional with registration number IBBI/IPA-002/IP-N00270/2017-18/10783. His involvement indicates the company continues operating under the Corporate Insolvency Resolution Process while maintaining regulatory compliance obligations.

The submission of this quarterly certificate ensures Tricom Fruit Products Limited remains compliant with SEBI's depositories regulations, maintaining its obligations to stakeholders and regulatory authorities during the resolution process.