Annual Secretarial Compliance Report Under Regulation 24 (A) SEBI LODR for the period ended 31st March 2026.
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ABC India Limited submitted its annual Secretarial Compliance Report for FY 2025-26, audited by Practicing Company Secretary Santosh Kumar Tibrewalla. The report covers compliance with SEBI regulations including LODR, ICDR, SAST, PIT, and other securities laws. Two prior observations were tracked — the CSE (Calcutta Stock Exchange) listing issue for unlisted shares including bonus/preferential issue shares, which was resolved when CSE completed listing and correction on 17 April 2026, and the company subsequently obtained voluntary delisting from CSE on 13 May 2026. A GST penalty imposed in February 2025 (under Regulation 27(2) reporting) is being appealed by the company as it is not financially material. All 13 compliance parameters checked scored 'Yes', indicating no additional non-compliances were found.
The company has demonstrated overall regulatory compliance with no material violations. The resolved CSE listing issue and pending GST appeal are administrative in nature and unlikely to materially impact the stock. This is a routine annual compliance filing with no red flags for investors.