Decorous investment & trading co . Ltd. has submitted its comprehensive quarterly compliance documentation for the quarter ended December 31, 2025, fulfilling multiple regulatory obligations under SEBI (Listing Obligations and Disclosure Requirements) Regulations. The Delhi-based investment company filed these reports on January 17, 2026, addressing various stakeholders including stock exchanges, depositories, auditors, and shareholders.

Comprehensive Compliance Submission

The company submitted 11 different compliance documents covering various regulatory requirements:

Non-Applicable Regulations

Several SEBI regulations were declared non-applicable to the company due to its size and operational structure. The company confirmed that Regulation 32, which requires disclosure of deviation or variation in proceeds from public issues, rights issues, preferential issues, and QIP, does not apply as the company has not undertaken any such capital raising activities in the last five financial years.

Capital Structure Details

The company provided specific financial thresholds that determine regulatory applicability:

Due to these financial parameters being below the prescribed limits as of March 31, 2025, Regulation 15(2) concerning related party transaction disclosures on a consolidated basis is not applicable to the company.

Capital Market Activities Declaration

The company made comprehensive declarations regarding various capital market activities over the past five financial years:

• No buyback of securities undertaken
• No sweat equity shares issued
• No bonus shares distributed
• No public issues, rights issues, preferential issues, or QIP conducted
• No employee stock option plans implemented
• No preference shares or debentures issued

Regulatory Compliance Framework

The submission was addressed to multiple stakeholders including BSE Ltd., Calcutta Stock Exchange Ltd., depositories NSDL and CDSL, and various auditors including statutory auditors M/s S M G A & CO., secretarial auditors B. BHUSHAN & CO., and internal auditors MITTAL JINDAL & ASSOCIATES. The company's registrar and transfer agent Alankit Assignments Ltd. also received the compliance documentation.

The company confirmed its website www.dicco.in remains active, regularly updated, and functional as required under Regulation 46 of SEBI (LODR) Regulations 2015. Additionally, the company certified that obligations related to non-convertible securities under Regulation 57(5) are not applicable as no such securities have been issued.

The promoter group of decorous investment & trading co has made a significant acquisition, purchasing 338,793 shares representing a 9.82% stake in the company through open market transactions conducted between November 18 and December 5, 2025.

Acquisition Details

The acquisition was executed by five members of the promoter group, with the shareholding distributed among Dinesh Gupta, Kumar Gaurav Gupta, Pramila Gupta, Neha Gupta, and Ruchi Khunteta. Prior to this acquisition, the promoter group held no shares in the company, making this their initial entry into direct shareholding.

Transaction Timeline

The acquisition was spread across multiple trading sessions, with the promoters making strategic purchases throughout the period. The largest single-day acquisition occurred on November 20, 2025, when Dinesh Gupta purchased 40,000 shares. Other significant transactions included purchases by Kumar Gaurav Gupta and Neha Gupta of 16,000 shares each on December 5, 2025.

Key transaction highlights include:

• Dinesh Gupta led the acquisition with multiple purchases totaling significant volumes
• Kumar Gaurav Gupta made consistent purchases ranging from 6,000 to 16,000 shares per transaction
• Family members Neha Gupta, Pramila Gupta, and Ruchi Khunteta also participated actively in the acquisition

Post-Acquisition Position

Following the completion of these transactions, the promoter group now holds 338,793 shares, representing 9.82% of the company's total share capital and voting rights. The company's equity share capital remains unchanged at 34,50,000 shares both before and after the acquisition.

Strategic Significance

This acquisition marks the promoter group's formal entry into direct shareholding of Decorous Investment & Trading Co. The systematic approach to the acquisition, spread over multiple trading sessions, suggests a well-planned strategy to build a meaningful stake in the company. The 9.82% holding provides the promoter group with a substantial voice in the company's governance and strategic direction.

The transaction was conducted in compliance with SEBI regulations for substantial acquisition of shares and takeovers, with proper disclosures made under Regulation 29(1) of the SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011.