Mrugesh Trading Limited has submitted its integrated financial filing for the third quarter of FY26 and nine months ended December 31, 2025, to BSE Limited. The comprehensive submission was made in compliance with regulatory requirements under Regulation 33.

Filing Details and Regulatory Compliance

The financial filing was submitted pursuant to Securities and Exchange Board of India Circular No SEBI/HO/CFD/CFD-PoD2/CIR/P/2024/185 dated December 31, 2024. The integrated filing encompasses various mandatory disclosures while allowing companies to mark certain sections as not applicable based on their specific circumstances and filing period.

Company Information and Contact Details

Mrugesh Trading Limited operates under CIN L74999MH1984PLC034746 with its registered office located at 252, Swantraveer Savarkar Rashtriya Smarak, Veer Savarkarmarg, Next to Mayer Banglow, Shivaji Park, Mumbai, Maharashtra-400028. The company maintains its corporate website at www.mrugeshtrading.in and can be contacted via mobile at +91 70436 53947 or email at mrugeshtradinglimited@gmail.com .

Management Authorization and Digital Signature

The integrated filing was digitally signed by Arpit Piyushbhai Shah, Managing Director of the company, holding DIN 08311352. The digital signature was applied on February 14, 2026, at 18:50:49 +05'30', authenticating the submission to BSE Limited. Multiple digital signatures were applied throughout the document to ensure proper authorization.

Regulatory Disclosures and Compliance Status

The filing included several standard regulatory disclosure formats with appropriate applicability markers. The company reported no defaults on outstanding loans, revolving facilities, or unlisted debt securities, marking this section as not applicable. Related party transaction disclosures were marked as not applicable for this quarterly filing, as such disclosures are typically required only for half-yearly filings covering the second and fourth quarters.

The submission demonstrates the company's adherence to SEBI's integrated filing requirements, which streamline the financial reporting process for listed entities while maintaining comprehensive regulatory compliance.

Mrugesh Trading Limited has announced the resignation of its statutory auditor M/s. J Singh & Associates, Chartered Accountants, Mumbai (FRN: 110266W) effective 30th January, 2026. The company informed BSE Limited about this development in compliance with Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Auditor Details and Tenure

The resignation pertains to M/s. J Singh & Associates, who were appointed as statutory auditors on 12th August, 2023. Their term was originally scheduled to expire on 30th September, 2028. The last audit report submitted by the firm was a Limited Review Report for the quarter ended 30th September, 2025, which was submitted on 13th November, 2025.

Reasons for Resignation

The auditing firm provided detailed reasons for their resignation in their formal communication to the company. The primary factors cited include:

• Partner Resignation: A key partner who was primarily responsible for overseeing audits of Mrugesh Trading Limited has resigned from the partnership, resulting in significant reduction in audit leadership capacity
• Staff Constraints: The firm is experiencing acute staff shortages and resource limitations, making it unable to allocate necessary team strength for timely and quality audit completion
• Timeline Concerns: Due to these circumstances, the firm indicated they would not be able to complete audits within stipulated timelines prescribed under applicable laws and regulations

Regulatory Compliance and Committee Review

The resignation has been reviewed by the company's Audit Committee as required under regulatory provisions. Importantly, the company confirmed that no concerns were raised by the resigning auditor with respect to the management of the company or the resignation process. Consequently, no deliberation was required by the Audit Committee regarding management-related issues.

The auditing firm confirmed in their resignation letter that there are no other material reasons for resignation except those stated above. They also confirmed providing all information and explanations as required under Section 140(2) of the Companies Act, 2013 read with Rule 8 of the Companies (Audit and Auditors) Rules, 2014.

Documentation and Disclosure

Mrugesh Trading Limited has provided comprehensive documentation to BSE, including the original resignation letter dated 30th January, 2026, and detailed annexures as required under SEBI regulations. The disclosure follows requirements under SEBI Circular No. SEBI/HO/CFD/PoD2/CIR/P/0155 dated November 11, 2024 and SEBI Master Circular No. SEBI/HO/CFD/CFD-PoD2/CIR/P/2024/185 dated December 31, 2024.

The resignation letter was signed by Hemant Kumar Shantilal Mehta, Partner at J Singh & Associates (Membership No.: 100748), and the company's intimation was signed by Managing Director Arpit Piyushbhai Shah (DIN: 08311352).