The Exchange had sought clarification from Atcom Technologies Limited for the quarter ended 31-Mar-2025 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: -1. The company has not submitted the Statement of Impact of Audit Qualifications in case of modified opinion(s) The response of the Company is enclosed.

Atcom Technologies has submitted a clarification to NSE/BSE for its March 2025 quarterly results after the exchange flagged three filing deficiencies: missing balancing figure note, incorrect UDIN on the auditor's report, and missing Statement of Impact of Audit Qualifications. The independent auditor (Gada Chheda & Co. LLP) issued a Disclaimer of Opinion, meaning it could not form any opinion on the financial results due to massive uncertainties around trade receivables, loan recovery from a subsidiary, pending legal cases, insolvency proceedings initiated by banks, Income Tax department's attachment of bank accounts, and the absence of internal financial controls. Standalone net worth is deeply negative at approximately Rs. 97.91 crore, and the company is in default on bank/financial institution loans totaling about Rs. 97.6 crore across SBI, IFCI, IDBI, Dena Bank, UTI Bank, SICOM, State Bank of Patiala, and NCD holders, with several lenders having assigned their dues to Asset Reconstruction Companies or LKP Finance Ltd. The company plans to submit a restructuring scheme to the NCLT this year and is also working to revoke its exchange suspension. Statutory disputes include large unpaid Income Tax, Excise, and Customs dues dating back to the late 1990s.