NON APPLICABILITY OF REG 24A FOR MAR 2026
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White Hall Commercial Company Ltd reported audited results for Q4 and FY2026 ended March 31, 2026. The company posted a net loss of Rs. 12.36 Lakhs for FY2026, improving from a loss of Rs. 17.79 Lakhs in FY2025. Revenue from operations was zero across all periods. Total expenses declined to Rs. 12.36 Lakhs from Rs. 18.82 Lakhs previously. The company has negative reserves of Rs. 203.01 Lakhs and negative operating cash flows of Rs. 10.17 Lakhs. Statutory auditors issued a clean (unmodified) opinion. The company also filed non-applicability declarations for Regulation 24A (Secretarial Audit), Regulation 23(9) (Related Party Transactions), and Regulation 32 (Deviation Statement), citing relaxations under Regulation 15(2) of SEBI LODR. Payal Tachak and Associates was appointed as Secretarial Auditor.
The company remains loss-making with zero operating revenue and negative cash flows, indicating business distress. However, the auditors gave a clean opinion, meaning no material uncertainty was raised. Shareholders should note the company's weak financial position and negative reserves.