The Exchange had sought clarification from Ugro Capital 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.
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NSE had sought clarification from Ugro Capital Limited regarding the absence of comparative figures for Consolidated Balance Sheet and Cash Flow Statement in the audited financial results for Q4 and FY ended 31st March 2026. The company clarified that three subsidiaries were acquired during FY 2025-26: Profectus Capital Private Limited (8th December 2025), Datasigns Technologies Private Limited (18th March 2026), and Ekagrata Finance Private Limited (step-down subsidiary, 18th March 2026). Since no consolidated group existed as at 31st March 2025, comparative figures are not applicable. The company stated this complies with Ind AS and Schedule III requirements for first-time preparation of Consolidated Financial Statements.
This is a routine compliance clarification confirming proper accounting treatment. The lack of comparative figures is due to recent acquisitions and is not a negative development. Shareholders should note the company's expanded group structure going forward.