Pursuant to Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, we enclose the following: 1. The Audited ....

IMP Powers Limited reported audited standalone financial results for FY2026 ending March 31, 2026. The company posted total income of Rs. 682.67 Lakhs and a net profit of Rs. 11.01 Lakhs, compared to a net loss of Rs. 208.40 Lakhs in FY2025. However, BJS and Associates issued a qualified opinion citing multiple audit concerns: trade receivables of Rs. 39.86 Crore outstanding over 3 years without Expected Credit Loss provisions, unverified bank balances and current assets, failure to conduct impairment assessments despite prolonged production suspension, non-compliance with deferred tax accounting (Ind AS 12), and no actuarial valuation of employee benefits (Ind AS 19). The company had negative other equity of Rs. 27,850.27 Lakhs. The company emerged from insolvency proceedings under IBC; it was sold to Electrify Energy Pvt Ltd consortium for Rs. 78 Crore with new management taking over in November 2024, though the NCLT distribution order remains pending due to a Supreme Court challenge by STCI Finance Limited.