Annual disclosure under SEBI Takeover Reg 31(4) – post-IBC restructuring

C & C Constructions was under liquidation in FY ending March 2025 and was sold as a going concern under the Insolvency and Bankruptcy Code, 2016. A Sale Certificate was issued by the Liquidator on December 27, 2024, after which a reconstituted Board took charge. The company could not obtain prior promoter encumbrance disclosures from the Liquidator. An application for revival and capital restructuring has been filed before the NCLT, and the shareholding structure will be updated once the order is received.