Description

Limited review report for Achyut Healthcare Limited's unaudited financial results for half year ended September 30, 2025, prepared as part of the company's migration from BSE SME to Mainboard platform.

Summary

Achyut Healthcare Limited is migrating from BSE SME Platform to BSE Mainboard Platform. As part of this process, Doshi Doshi & Co., Chartered Accountants, have issued a limited review report for the company’s unaudited financial results for the half year ended September 30, 2025. The review was conducted in accordance with SRE 2410 and found no material misstatements in the financial disclosures required under Regulation 33 of SEBI (LODR) Regulations, 2015.

Key Points

  • Limited review report issued by Doshi Doshi & Co. (Firm Registration No.: 153683W) for Achyut Healthcare Limited
  • Review covers unaudited financial results for half year ended September 30, 2025
  • Includes statement of Assets and Liabilities and cash flow statement
  • Review conducted as per Standard on Review Engagements (SRE) 2410
  • No material misstatements or disclosure violations identified
  • Company registered address: 610 Colonade, B/H Iscon Temple, Ahmedabad - 380058
  • Report signed by Partner Chintan Doshi (Membership No.: 158931) on October 16, 2025

Regulatory Changes

No new regulatory changes announced. This circular pertains to compliance with existing SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, specifically Regulation 33 regarding financial results disclosure.

Compliance Requirements

  • Company must prepare unaudited financial results in accordance with applicable accounting standards
  • Financial statements must comply with Regulation 33 of SEBI (LODR) Regulations, 2015
  • Limited review must be conducted by independent auditor as per SRE 2410 standards
  • Review must provide moderate assurance that financial statements are free of material misstatement
  • Proper disclosure of financial information required for migration from SME to Mainboard platform

Important Dates

  • September 30, 2025: Half year end for financial results
  • October 16, 2025: Date of limited review report issuance
  • January 1, 2026: Circular publication date

Impact Assessment

Market Impact: Medium - The migration of Achyut Healthcare Limited from SME platform to Mainboard represents a significant corporate action that enhances the company’s visibility and credibility in the market. Mainboard listing typically provides access to a larger investor base and improved liquidity.

Operational Impact: The company has successfully completed the required financial review process for migration, demonstrating compliance with stricter Mainboard disclosure requirements. The clean review report indicates proper financial reporting systems are in place.

Investor Impact: Existing SME platform investors will see their holdings transition to the Mainboard platform. This migration generally signals company growth and maturity, potentially attracting institutional investors who may have restrictions on SME investments.

Impact Justification

Company migration from SME to Mainboard platform with auditor review report confirming compliance with SEBI disclosure requirements