The Exchange had sought clarification from Kotyark Industries Limited for the quarter ended 31-Mar-2026 with respect to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. On basis of above the Company was required to clarify the following: The response of the Company is enclosed.
KOTYARK · price
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Kotyark Industries Limited responded to NSE's query regarding compliance with Regulation 33 of SEBI (LODR) Regulations, 2015 for the quarter ending March 31, 2026. The Exchange had raised concerns about two notes: one explaining the migration from NSE Emerge (SME platform) to Main Board (effective March 12, 2026), and another clarifying that quarterly figures were based on management-certified accounts from audited annual financials rather than statutory audit or limited review. The Exchange also noted a missing balancing figure note. The company explained that as an SME-listed entity, it was not obligated to submit quarterly financial results under Regulation 33 for earlier quarters, meaning no previously published year-to-date figures exist. Therefore, the standard balancing figure note under Regulation 33(3)(e) was not applicable since that requirement presupposes prior published figures.
This is a routine compliance clarification rather than a penalty or adverse action. The company has adequately explained its transitional position post-migration to Main Board, and the NSE appears satisfied with the response. No material impact on shareholders expected.