Rajasthan Tube Manufacturing Company Limited has submitted its integrated filing for the third quarter of fiscal year 2026, pursuant to SEBI Circular No. SEBI/HO/CFD/CFD-PoD-2/CIR/P/2024/185 dated December 31, 2024. The company filed the quarterly financial results for the period ended December 31, 2025, with the Bombay Stock Exchange Limited on February 14, 2026.

Board Meeting Outcomes

The Board of Directors convened on February 14, 2026, at 7:00 P.M. at the company's registered office to consider and approve the unaudited financial results for the quarter ended December 31, 2025. The meeting also addressed the resignation of Mr. Prashant Sharma from his position. The proceedings concluded at 7:15 P.M. with a vote of thanks.

Integrated Filing Components

The company submitted a comprehensive integrated filing covering multiple disclosure requirements under SEBI regulations. The filing structure includes various components as mandated by the regulatory framework.

Auditor's Limited Review Report

Bakliwal & Co., Chartered Accountants (FRN: 130381W), conducted the limited review of the quarterly financial results under Standard on Review Engagements (SRE) 2410. The auditors expressed an unmodified opinion on the financial statements, confirming compliance with Indian Accounting Standards 34 "Interim Financial Reporting" and other applicable accounting principles.

Financial Position Summary

The company's balance sheet as at December 30, 2025, reflects the asset composition across various categories. The financial position shows a balanced mix of non-current and current assets.

Auditor Observations and Revenue Recognition

The auditors noted specific observations regarding revenue recognition timing. Sales transactions pertaining to Quarter 3 were recorded in GST returns in January (Q4), relating to sale of closing stock. The auditors confirmed that the underlying sales pertain to the Q3 period, representing a timing difference in revenue recognition. Management has been advised to review cut-off procedures to ensure revenue recognition in appropriate accounting periods according to applicable standards.

Regulatory Compliance and Documentation

The integrated filing was submitted under the company's scrip code 530253 and security ID RAJTUBE on the Bombay Stock Exchange Limited. The submission complies with Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, and related circulars issued by BSE and NSE. The filing was digitally signed by Pankaj Jain, Whole Time Director (DIN: 11098222), ensuring proper documentation and regulatory compliance.

Rajasthan Tube Manufacturing Company Limited has announced the appointment of M/S. BAKLIWAL & CO as its new statutory auditor, following a Board of Directors meeting held on February 13, 2026. The appointment addresses a casual vacancy in the auditor position and requires shareholder approval at an upcoming Extraordinary General Meeting.

Board Approval and Timeline

The Board of Directors approved the auditor appointment during their meeting on February 13, 2026, at 9:00 PM. The appointment is temporary and will remain in effect until shareholders provide their approval at the Extraordinary General Meeting scheduled for March 14, 2026.

New Auditor Details

The following table provides key information about the newly appointed statutory auditor:

Reason for Change

The appointment of M/S. BAKLIWAL & CO was necessitated by the resignation of the previous statutory auditor, M/S. UCC & ASSOCIATES LLP. The new appointment was made on the recommendation of the Audit Committee and is subject to shareholder approval at the forthcoming EOGM.

Regulatory Compliance

The company has made this disclosure in compliance with Regulation 30 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015. The announcement also adheres to requirements outlined in SEBI Master Circular SEBI/HO/CFD/PoD2/CIR/P/2023/120 dated July 11, 2023, and Circular No. SEBI/HO/CFD/CFD- PoD- 1/P/CIR/2023/123 dated July 13, 2023, regarding statutory auditor appointments.

The appointment represents a standard corporate governance procedure to ensure continuous audit oversight while the company seeks formal shareholder approval for the auditor change.