Alna Trading and Exports Limited announced its unaudited financial results for the quarter and nine months ended December 31, 2025, during a Board meeting held on January 29, 2026. The company demonstrated a significant operational turnaround with substantial revenue generation compared to the previous year's corresponding period.

Financial Performance Overview

The company's financial performance showed marked improvement across key metrics for the quarter ended December 31, 2025:

For the nine-month period ended December 31, 2025, the company reported total revenue of ₹154.44 lakhs with a net profit of ₹0.24 lakhs, compared to a loss of ₹4.35 lakhs in the corresponding period of the previous year.

Operational Expenses and Profitability

The company's expense structure for Q3FY26 reflected its trading operations:

The company maintained a paid-up equity share capital of ₹20.00 lakhs with equity shares of ₹10 each throughout the reporting periods.

Regulatory Compliance Matter

The Board addressed a compliance issue regarding the late submission of standalone cash flow statements for the quarter ended September 30, 2025. Key details include:

• Fine Amount: ₹29,500 (inclusive of GST) levied by BSE Limited
• Status: Paid in full within prescribed timeline
• Nature: Procedural non-compliance due to inadvertent oversight
• Resolution: Prompt rectification upon BSE notification

The Board emphasized its commitment to maintaining high corporate governance standards and directed strengthening of internal controls to prevent recurrence.

Board Changes

Ms. Merle Dsa (DIN: 07276543) ceased her position as Independent Director effective January 29, 2026, upon completion of her second and final term as per Companies Act, 2013 and SEBI LODR Regulations requirements:

The Board acknowledged her valuable contributions during her tenure as Independent Director.

Regulatory Exemptions

Alna Trading and Exports Limited continues to qualify for exemption under Regulation 15(2) of SEBI LODR Regulations as of December 31, 2025, since its paid-up equity share capital does not exceed ₹10 crores and net worth does not exceed ₹25 crores. This exemption makes several regulatory provisions inapplicable, including related party transaction disclosure requirements under Regulation 23(9).

Alna Trading & Exports Limited has received a regulatory notice from BSE Limited regarding non-compliance with certain provisions under the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The company disclosed this development in a regulatory filing dated December 17, 2025, pursuant to Regulation 30 of the SEBI Regulations.

Regulatory Non-Compliance Details

The company received an email communication from BSE Limited on December 16, 2025, at 4:56:45 PM, regarding the violation. The following table outlines the key details of the regulatory action:

Nature of Violation

The Standard Operating Procedure (SOP) fine has been levied for the company's failure to submit the Standalone Cash Flow Statement for the quarter and half-year ended September 30, 2025. According to the company's disclosure, this submission was missed due to an unintentional technical lapse.

The violation falls under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, which governs the financial results disclosure requirements for listed companies.

Company's Response

Alna Trading & Exports has indicated that it is examining the matter and will take an appropriate decision regarding the payment of the SOP fine. The company is considering the submission of a waiver application as part of its response strategy.

Regarding the impact on business operations, the company has assessed that there is no material impact on its financial, operational, or other activities resulting from this regulatory action.

Regulatory Compliance Framework

This disclosure has been made in compliance with the applicable provisions of the SEBI Regulations, specifically under Regulation 30, which requires listed companies to disclose material events and information that could impact stakeholder interests. The company has provided this information for the benefit of the exchange and its stakeholders, maintaining transparency in its regulatory compliance status.