Non applicability of Reg. 23(9) for Mar 2026
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White Hall Commercial Company Ltd reported zero operating revenue for Q4 and the full year ended March 2026. The company posted a net loss of Rs 12.36L for FY2026, narrowing from a loss of Rs 17.79L in the prior year. Total expenses were Rs 12.36L (down from Rs 18.82L), driven by reduced finance costs (Rs 2.25L vs Rs 8.20L). The company declared non-applicability for Reg. 23(9) (Related Party Transactions), Reg. 32 (Deviation Statement), and Reg. 24(A) (Secretarial Audit) citing relaxations under Regulation 15(2) for smaller listed companies. The Board approved audited results and appointed a secretarial auditor. Auditors issued an unqualified opinion with no modifications.
The company has negative reserves of Rs 203L against paid-up capital of Rs 24.90L, indicating severely eroded net worth. Negative operating cash flow of Rs 10.17L and zero revenues raise serious going concern concerns despite the narrowing loss.