Jyotirgamya Enterprises Limited has announced major corporate restructuring decisions following its board meeting held on February 27, 2026. The board approved several significant proposals that will reshape the company's operational structure and identity, subject to regulatory and shareholder approvals.

Key Board Resolutions

The board meeting, conducted via video conferencing from 12:00 P.M. to 12:30 P.M., resulted in three major decisions that will require shareholder approval through a postal ballot process.

Corporate Restructuring Details

The company's board has approved shifting its registered office from Delhi to Maharashtra, which will necessitate alterations to the Situation clause of the Memorandum of Association. This geographical relocation represents a strategic move that requires comprehensive regulatory compliance and shareholder consent.

The proposed name change from Jyotirgamya Enterprises Limited to ATMA Industries Limited has received approval from the Corporate Registration Centre (CRC). However, the implementation remains contingent upon approval from multiple stakeholders including company members, applicable regulatory authorities, and the stock exchange. The name change will also require subsequent alterations to both the memorandum and articles of association.

Postal Ballot Process

To facilitate shareholder participation in these critical decisions, the company has initiated a postal ballot process. The board has appointed CS Anuj Gupta, a practicing Company Secretary with Membership No. 31025 and CP No. 13025, as the scrutinizer for the postal ballot voting process. Mr. Gupta, who serves as proprietor of M/s Anuj Gupta & Associates, was appointed on February 24, 2026, to ensure fair and transparent conduct of the voting process.

Regulatory Compliance

The disclosure has been made pursuant to Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The company, which trades under scrip code 530805 on BSE Limited, has fulfilled its obligation to inform the stock exchange about these material developments that could impact shareholder interests and corporate governance structure.

These proposed changes represent significant corporate actions that will require careful coordination between regulatory authorities, shareholders, and the stock exchange to ensure smooth implementation while maintaining compliance with all applicable regulations.

Jyotirgamya Enterprises Limited has announced its unaudited standalone financial results for the quarter and nine months ended December 31, 2025. The company reported a net loss of ₹1.47 lacs for Q3FY26, representing a significant increase from the ₹0.82 lacs loss recorded in the corresponding quarter of the previous year. The results were approved by the Board of Directors during their meeting held on February 9, 2026.

Financial Performance Overview

The company's financial performance for Q3FY26 showed deterioration across key metrics. With no revenue from operations recorded during the quarter, the company faced challenges in managing its operational expenses.

Expense Analysis

The company's total expenses increased substantially to ₹1.45 lacs in Q3FY26 from ₹0.80 lacs in Q3FY25. The primary contributors to expenses were:

• Other expenses: ₹1.42 lacs (compared to ₹0.76 lacs in Q3FY25)
• Depreciation and amortization: ₹0.03 lacs (compared to ₹0.04 lacs in Q3FY25)
• Deferred tax: ₹0.02 lacs (compared to ₹0.03 lacs in Q3FY25)

Nine-Month Performance

For the nine-month period ended December 31, 2025, Jyotirgamya Enterprises reported a net loss of ₹1.97 lacs compared to ₹0.96 lacs in the corresponding period of FY25.

Balance Sheet Position

The company maintained its paid-up equity share capital at ₹230.00 lacs with a face value of ₹10 per share. However, reserves declined to ₹52.78 lacs as of December 31, 2025, from ₹55.92 lacs in the corresponding period of the previous year.

Corporate Governance

The financial results were reviewed and approved by the Board of Directors in their meeting held on February 9, 2026, from 3:00 PM to 4:30 PM via video conferencing. The statutory auditors, Amit Agarwal & Co., Chartered Accountants, conducted a limited review of the results in accordance with applicable standards. The company reported no pending investor complaints at the end of the quarter, demonstrating adherence to regulatory compliance requirements.