AG Ventures Limited (formerly Oriental Carbon and Chemicals Limited) has filed its amended Code of Practices and Procedures for Fair Disclosure of Unpublished Price Sensitive Information with BSE Limited. The regulatory filing was made pursuant to Regulation 8(2) of the Securities and Exchange Board of India (Prohibition of Insider Trading) Regulations, 2015.

Board Approval and Filing Details

The amended code was approved by the Board of Directors at their meeting held on February 04, 2026. The company has made the amended code available on its official website at www.agventuresltd.com and filed it with BSE Limited under scrip code 506579.

Key Provisions of the Amended Code

The code establishes comprehensive guidelines for handling unpublished price sensitive information (UPSI) to ensure compliance with regulatory requirements. It defines various terms including Connected Person, Chief Investor Relations Officer, Generally Available Information, Insider, Selected Group of Persons, and Trading.

Sharing of UPSI for Legitimate Purposes

The code permits sharing of UPSI on a need-to-know basis for legitimate purposes, including:

• Sharing with consultants and advisors engaged by the company
• Providing information to intermediaries such as merchant bankers, legal advisors, and auditors
• Sharing for legitimate business purposes with attorneys, investment bankers, or accountants
• Disclosure to persons who have agreed in writing to maintain confidentiality
• Mandatory sharing for performance of duties or discharge of legal obligations

Chief Investor Relations Officer Functions

The code outlines specific functions for the Chief Investor Relations Officer, including:

• Dealing with universal dissemination and disclosure of UPSI
• Determining whether particular information constitutes UPSI
• Providing advice to insiders regarding UPSI classification
• Determining company responses to market rumors
• Handling queries about UPSI from insiders

Disclosure Policy and Public Dissemination

The company has established a comprehensive disclosure policy ensuring prompt public disclosure of UPSI that would impact price discovery. Methods of public disclosure include distribution through press releases, filing with stock exchanges, webcasts and webinars, and uploading information on the company website.

The code also addresses verification of market rumors, with the company maintaining a 'No Comment' policy except when requested by regulatory authorities. All handling of UPSI is conducted on a strict need-to-know basis, with insiders required to adhere to conditions of confidentiality.

AG Ventures Limited has announced its unaudited financial results for the third quarter and nine months ended December 31, 2025, showcasing solid revenue growth amid operational improvements. The company, formerly known as Oriental Carbon & Chemicals Limited, reported these results following board approval on February 4, 2026, in compliance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Standalone Financial Performance

The company demonstrated strong top-line growth in Q3FY26, with revenue from operations increasing by 20.7% year-on-year. The quarterly performance reflects the company's continued focus on its investment and trading business segment following the demerger of its chemicals operations.

Other income for the quarter increased substantially to ₹120.54 lakhs compared to ₹49.76 lakhs in Q3FY25, contributing to the overall income growth. Total expenses for the quarter were ₹1,140.34 lakhs, primarily driven by purchase of stock-in-trade of ₹804.87 lakhs.

Nine-Month Performance Highlights

The nine-month period showed even more impressive growth metrics, with revenue from operations reaching ₹2,528.07 lakhs compared to ₹1,556.38 lakhs in the corresponding period of FY25.

The nine-month results show a remarkable turnaround from the previous year's loss, which was primarily due to exceptional items related to the demerger of the chemicals business.

Consolidated Results

On a consolidated basis, which includes subsidiary Duncan Engineering Limited, the company reported stronger performance across key metrics for Q3FY26.

For the nine-month period, consolidated revenue reached ₹8,199.42 lakhs compared to ₹8,044.37 lakhs in the previous year, while net profit stood at ₹635.75 lakhs versus ₹411.04 lakhs.

Segment Performance

The company operates through two main business segments following the demerger of its chemicals business. The investment and trading segment reported revenue of ₹1,182.07 lakhs in Q3FY26, while the general engineering products segment contributed ₹1,962.33 lakhs to consolidated revenue.

Corporate Developments and Regulatory Compliance

The board meeting for approving the unaudited financial results was held on February 4, 2026, commencing at 11:00 AM and concluding at 12:20 PM. The results were reviewed by the Audit Committee and subsequently approved by the Board of Directors in accordance with regulatory requirements.

During the quarter, Duncan Engineering Limited, a subsidiary of AG Ventures, incorporated a wholly owned overseas subsidiary in the Kingdom of Saudi Arabia. However, this subsidiary had not commenced operations as of the reporting date and had no impact on the financial results for the period.

Auditor Review and Compliance

The results have been reviewed by the statutory auditors S S Kothari Mehta & Co. LLP, who issued a limited review report confirming compliance with applicable accounting standards and regulatory requirements. The financial results are prepared in accordance with Indian Accounting Standard 34 (Interim Financial Reporting) and other recognized accounting practices.

The company maintains its registered office at Plot No. 30-33, Survey No. 77, Nishant Park, Nana Kapaya, Mundra, Kachchh, Gujarat, and corporate office at 14th Floor, Tower-B, World Trade Tower, Plot No. C-1, Sector-16, Noida, Uttar Pradesh. The results are available on the company's website at www.agventuresltd.com and BSE website.