Twin Roses Trades & Agencies Limited has scheduled a Board of Directors meeting for Thursday, May 21, 2026. The meeting will be held at the company's registered office located at 147, 14th Floor, Atlanta, Nariman Point, Mumbai 400 021. The intimation was submitted to BSE Limited on May 14, 2026, pursuant to Regulation 29 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Key Agenda Items

The Board has convened the meeting primarily to consider the following matters:

Trading Window Closure

In accordance with its Code to Regulate, Monitor and Report Trading, the company has announced the closure of its trading window. The closure period commenced on April 1, 2026, and will remain in effect until 48 hours after the financial results are made public on May 21, 2026. This measure is intended to prevent insider trading during the disclosure of price-sensitive information.

Twin roses trades & agencies Limited has announced its unaudited financial results for the quarter ended December 31, 2025, revealing a widened net loss amid declining income. The Mumbai-based company reported these results following a board meeting held on February 10, 2026, in compliance with Regulation 33 of SEBI Listing Regulations.

Financial Performance Overview

The company's financial performance showed deterioration across key metrics during the third quarter of FY26. Total income declined to ₹4.77 lakh from ₹5.41 lakh in the corresponding quarter of the previous year, representing a decrease of approximately 11.83%. The company continues to have no revenue from operations, with its entire income comprising other income sources.

Expense Analysis

Total expenses increased marginally to ₹4.36 lakh in Q3FY26 from ₹4.25 lakh in Q3FY25. The expense structure revealed mixed trends across different categories:

Employee benefits expenses rose significantly, representing the largest expense component and contributing to the overall increase in total expenses.

Nine-Month Performance

For the nine months ended December 31, 2025, the company's performance showed similar trends with increased losses. Total comprehensive loss widened to ₹3.25 lakh compared to ₹1.79 lakh in the corresponding period of the previous year.

Tax Position and Capital Structure

Despite reporting losses, the company incurred current tax expenses of ₹1.20 lakh in Q3FY26 compared to ₹1.36 lakh in Q3FY25. The paid-up equity share capital remained unchanged at ₹224.10 lakh, consisting of equity shares of ₹10 each.

Earnings per share reflected the company's loss position, with basic and diluted EPS at ₹0.04 negative for the quarter, compared to ₹0.01 negative in the corresponding quarter of the previous year.

Regulatory Compliance

The financial results were reviewed by the company's Audit Committee and approved by the Board of Directors at their meeting held on February 10, 2026. The board meeting commenced at 4:00 p.m. and concluded at 4:30 p.m. The results have undergone limited review by statutory auditors N.J. Karia & Associates, Chartered Accountants, who provided an unqualified review report. The company confirmed that these results comply with Indian Accounting Standards and SEBI Listing Regulations requirements.