Yash Management & Satellite Ltd has announced that its board of directors will convene on January 23, 2026, to review and approve the company's quarterly financial performance. The meeting represents a key milestone in the company's regulatory compliance and financial reporting obligations.

Board Meeting Agenda

The primary focus of the upcoming board meeting will be the consideration and approval of financial results for the third quarter of fiscal year 2026. The company has outlined specific agenda items for the scheduled meeting.

The board will also address any additional matters that may require attention, subject to the chairperson's permission during the meeting proceedings.

Trading Window Restrictions

In compliance with SEBI (Prohibition of Insider Trading) Regulations, 2015, the company has implemented a comprehensive trading window closure. This measure ensures adherence to regulatory requirements and maintains market integrity during the financial results announcement period.

Regulatory Compliance Framework

The board meeting notification has been issued pursuant to Regulation 29 read with Regulation 33 of the SEBI (Listing Obligation and Disclosures Requirements) Regulations, 2015. This regulatory framework ensures transparency and timely disclosure of material information to stakeholders and market participants.

All designated employees and connected persons, as defined under the company's insider trading policy, have been formally advised to refrain from trading in the company's securities during the restricted period. This precautionary measure aligns with established corporate governance practices and regulatory compliance standards.

The company secretary and compliance officer, Aditi Pandey, has formally communicated these developments to the BSE Limited listing department, ensuring proper documentation and regulatory adherence throughout the process.

Yash Management & Satellite Limited , a company engaged in trading activities, has reported a significant downturn in its financial performance for the second quarter of fiscal year 2026. The company's standalone results show a stark contrast to its performance in the same period last year, reflecting challenges in its core business operations.

Financial Highlights

The company's financial results paint a picture of significant decline:

• Net Loss: Yash Management & Satellite reported a net loss of Rs 102.72 lacs for Q2 FY2026, a sharp reversal from the profit of Rs 12.83 lacs in the same quarter of the previous year.
• Revenue Decline: Revenue from operations fell to Rs 348.26 lacs, down 22.78% from Rs 450.99 lacs year-on-year.
• Total Income: The company's total income decreased to Rs 361.82 lacs, a 23.61% reduction compared to Rs 473.67 lacs in Q2 FY2025.

Consolidated Performance

On a consolidated basis, which includes the results of its subsidiary Sudarshan Polyfab Private Limited, the company reported a loss of Rs 73.83 lacs for the quarter. The subsidiary's performance appears to have partially offset the parent company's losses, as indicated by the smaller consolidated loss figure compared to the standalone results.

Business Segments

Yash Management & Satellite's main business continues to be trading activities. However, the company noted that its subsidiary, Sudarshan Polyfab Private Limited, has commenced commercial production. This development has led to the emergence of two reportable segments in the consolidated results.

Audit Committee Review

The unaudited financial results were reviewed by the Audit Committee and subsequently approved by the Board of Directors of Yash Management and Satellite Limited. This process ensures compliance with regulatory requirements and provides a level of assurance regarding the accuracy of the reported figures.

Conclusion

The Q2 FY2026 results for Yash Management & Satellite Limited reflect a challenging period for the company, with significant declines across key financial metrics. The transition from profit to loss indicates potential headwinds in the company's trading activities. However, the commencement of commercial production by its subsidiary introduces a new business segment, which may impact the company's financial performance in future reporting periods.