Aayush Art and Bullion Limited has announced significant corporate developments following its board meeting held on February 09, 2026. The company, formerly known as AKM Creations Limited, approved three major resolutions covering office relocation and auditor appointments in compliance with SEBI regulations.

Office Relocation from Delhi to Gujarat

The board approved the shifting of the company's registered office from Delhi to Gujarat with Regional Director (Northern Region) approval. The new registered office address is A-1207, Unicus Shyamal, Opp. Iconic Shyamal Cross Road, Vejalpur, Ahmedabad-380015, Gujarat, India, effective from February 09, 2026.

Secretarial Auditor Appointment

Based on the Audit Committee's recommendation, the board appointed M/s. Vaibhav Sharma & Associates as Secretarial Auditors for Financial Year 2025-26. The firm is a peer-reviewed member of the Institute of Company Secretaries of India with significant experience in corporate laws, FEMA, SEBI regulations, and secretarial audits.

Internal Auditor Appointment

The company also appointed M/s Appa & Associates, Chartered Accountants, as Internal Auditors for Financial Year 2025-26. The firm brings extensive experience in auditing, financial analysis, risk management, and regulatory compliance across various business functions.

Meeting Details and Regulatory Compliance

The board meeting was conducted at the company's registered office and lasted from 04:30 P.M. to 05:30 P.M. All appointments and decisions were made in compliance with Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The company has provided detailed annexures with complete information about both auditor appointments as required under SEBI regulations.

Aayush Art and Bullion Limited (formerly known as AKM Creations Limited) has announced its unaudited financial results for the half-year ended September 30, 2025, showcasing a significant improvement in its performance.

Financial Highlights

The company reported a net profit of Rs. 36.65 lacs for the half-year, marking a substantial 51% increase from Rs. 24.30 lacs in the corresponding period of the previous year. This growth in profitability comes alongside a robust revenue performance, with revenue from operations reaching Rs. 4,772.23 crores.

Operational Performance

The company's board of directors approved these unaudited financial results at a meeting held on November 13, 2025. The results reflect a slight increase in revenue from operations, growing from Rs. 4,719.00 lacs in the previous corresponding period to Rs. 4,772.23 lacs in the current half-year.

Asset Assignment

During the half-year, Aayush Art and Bullion Limited assigned loans and advances amounting to Rs. 9.18 crores at a consideration value of Rs. 8.26 crores. This transaction was executed through a deed of assignment dated September 28, 2025. The company has recognized the loss on this assignment under 'Other Expenses' in the Statement of Profit and Loss.

Balance Sheet Highlights

As of September 30, 2025, the company's total assets stood at Rs. 7,646.70 lacs, compared to Rs. 5,794.64 lacs at the end of the previous financial year. The company's equity share capital remained unchanged at Rs. 1,531.22 lacs.

Cash Flow and Liquidity

The company's cash and cash equivalents at the end of the half-year stood at Rs. 69.29 lacs, compared to Rs. 76.72 lacs at the beginning of the period. This slight decrease in cash holdings may be attributed to various operational and investing activities during the period.

The financial results demonstrate Aayush Art and Bullion Limited's ability to improve its profitability despite challenging market conditions. The company's focus on operational efficiency and strategic asset management appears to be yielding positive results, as evidenced by the significant increase in net profit.

Investors and stakeholders may find encouragement in the company's improved performance, although it's important to note that these are unaudited results for a half-year period.