Amit International Limited has scheduled a board meeting for February 12, 2026, to review and approve its unaudited financial results for the third quarter of fiscal year 2026. The company issued the meeting notification on February 2, 2026, in accordance with regulatory requirements.

Meeting Details and Agenda

The board meeting is scheduled for Thursday, February 12, 2026, at 4:00 p.m. The primary agenda includes consideration and approval of the company's unaudited financials for the quarter ended December 31, 2025. The meeting details are outlined below:

Regulatory Compliance

The meeting notification has been issued pursuant to Regulation 29(1) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015. This regulation mandates listed companies to inform stock exchanges about board meetings where financial results will be considered.

Additional Business Matters

The board agenda also includes provisions for addressing any other business matters that may arise during the meeting, subject to the chairperson's permission. This standard clause allows the board flexibility to discuss urgent matters that may require immediate attention.

Company Leadership

The meeting notification was signed by Kirti Doshi, Managing Director of Amit International Limited, who holds Director Identification Number (DIN) 01964171. The company is incorporated under the Corporate Identification Number L17110MH1994PLC076660 and operates from its registered office in Mumbai.

ATN International Limited's Board of Directors has approved a comprehensive Scheme of Arrangement for the reduction of share capital, marking a significant step toward improving the company's financial structure. The board meeting, held on January 27, 2026, from 6:00 p.m. to 9:00 p.m., resulted in the approval of the scheme under Section 66 and other applicable provisions of the Companies Act, 2013.

Scheme Details and Structure

The approved scheme involves a substantial reduction in the number of equity shares while maintaining the existing face value. The restructuring will transform the company's capital structure significantly:

The reduction in paid-up share capital will be utilized to offset accumulated losses, thereby improving the company's balance sheet representation and reflecting its real financial position.

Strategic Rationale for Restructuring

The company has outlined several key reasons for implementing this capital reduction scheme:

• Balance Sheet Optimization: The reduction will provide a true and fair representation of the company's financial position by aligning share capital with available assets
• Loss Offset Mechanism: The scheme involves no cash outflow, with the capital reduction being used specifically to eliminate accumulated losses
• Simplified Capital Structure: The restructuring will create a more efficient and manageable shareholding base essential for sustainable future growth
• Enhanced Financial Health: By eliminating accumulated losses, the company aims to position itself for potential future rewards such as dividends or capital appreciation

Regulatory Compliance and Approvals

The board's approval is subject to several mandatory approvals that must be obtained before implementation:

The company has confirmed that the scheme does not involve any conveyance or transfer of property and will not adversely affect the company's ordinary course of business, shareholders, or creditors.

Impact on Stakeholders

The scheme is designed to maintain fairness across all stakeholder categories. No consideration will be given to shareholders, whether promoters or public investors, ensuring no alteration in the rights of either group. The company has explicitly stated that no specific benefit will be derived by promoters or the promoter group from this restructuring.

Importantly, the shareholding pattern will remain unchanged following the implementation of the scheme, maintaining the existing ownership structure while improving the underlying financial metrics.

Implementation Timeline

The scheme approval process will proceed through the required regulatory channels, with the company committed to obtaining all necessary approvals before implementation. The restructuring represents a strategic initiative to strengthen the company's financial foundation and create a platform for future growth opportunities.