Adi Narayana Family Trust has received its annual compliance certificate for the financial year ended 31st March 2026, confirming adherence to Securities and Exchange Board of India (SEBI) exemption order requirements. The certificate was issued by RJC Associates, Chartered Accountants, based in Coimbatore.

SEBI Exemption Order Framework

The compliance certificate addresses requirements under SEBI exemption orders originally granted in 2019. The primary order (WTM/GM/CFD/12/2019-20) dated 4th June 2019 was issued under Section 11(1) and 11(2)(h) of SEBI Act, with subsequent addendums dated 14th June 2019 and 8th July 2019. The certification process follows SEBI Master Circular No. SEBI/HO/CFD/PoD-1/P/CIR/2023/31 dated 16th February 2023.

Compliance Confirmation Details

RJC Associates certified that the Trust has maintained full compliance with all stipulated conditions during FY26. The verification covers multiple critical areas of trust governance and shareholding structure.

LMW Connection and Amalgamation Compliance

The certificate specifically addresses the Trust's compliance regarding its shareholding in Lakshmi Machine Works Limited. The Trust holds shares through Lakshmi Technology and Engineering Industries Limited and Lakshmi Cargo Company Limited, both of which hold shares in LMW Limited as the target company.

The compliance verification confirms that all acquisitions were conducted pursuant to Scheme of Amalgamation(s) approved by the National Company Law Tribunal, Chennai Bench, and in accordance with Companies Act, 2013 provisions.

Certification Scope and Restrictions

The compliance certificate is specifically issued for SEBI regulatory requirements and carries usage restrictions. RJC Associates has limited the certificate's application solely for Trust compliance purposes under the referenced SEBI circular and orders.

The certificate emphasizes that it should not be used by any other person or for any other purpose without prior written consent from the issuing chartered accountants. This restriction ensures the document's specific regulatory compliance purpose is maintained.

LMW Limited has announced the opening of a special window for the transfer and dematerialisation of physical securities, following the Securities and Exchange Board of India (SEBI) circular dated January 30, 2026. The company published newspaper advertisements on April 7, 2026 in Business Line (English) and Hindu Tamil (Tamil) to inform investors about this regulatory compliance initiative.

Special Window Details

The special facility has been established in accordance with SEBI Circular No.HO/38/13/11(2)2026-MIRSD-POD/I/3750/2026 to help investors transfer and dematerialise their physical share certificates.

Eligibility and Application Categories

The facility is available for physical securities transactions that occurred before April 1, 2019, provided the original security certificate is available. Investors can submit applications under two specific categories:

• Re-lodgement: Transfer requests previously submitted but rejected, returned, or unprocessed due to document deficiencies or procedural issues
• Fresh Lodgement: New transfer requests where the Transfer Deed was executed prior to April 1, 2019

Key Regulatory Conditions

Investors must comply with several mandatory requirements under this special window:

Exclusions and Limitations

Certain cases will not be processed under this special window:

• Disputes between transferor and transferee (to be resolved through Court or NCLT)
• Securities already transferred to the Investor Education and Protection Fund (IEPF)

Submission Process

Eligible investors must submit their transfer requests with all requisite documents to the company's Registrar and Share Transfer Agent:

MUFG Intime India Private Limited (Formerly Link Intime India Private Limited)
Surya, 35, Mayflower Avenue, Behind Senthil Nagar
Sowripalayam Road, Coimbatore – 641 028, Tamil Nadu, India
Tel: +91 422 4958995 / 2539835-36

The company has emphasised that all shareholders should ensure their email addresses are updated with LMW Limited, the RTA, or their respective Depository Participants to receive important communications regarding this process.