Description

Limited review report for Achyut Healthcare Limited's unaudited financial results for half year ended September 30, 2025, in connection with migration from SME to Mainboard platform.

Summary

Achyut Healthcare Limited is migrating from BSE SME Platform to BSE Mainboard Platform. As part of this process, the company has submitted a limited review report for its unaudited financial results for the half year ended September 30, 2025. The review was conducted by Doshi Doshi & Co, Chartered Accountants, in accordance with SRE 2410 standards and confirms compliance with SEBI Listing Obligations and Disclosure Requirements Regulations, 2015.

Key Points

  • Migration of Achyut Healthcare Limited from BSE SME Platform to BSE Mainboard Platform
  • Limited review report covers half year ended September 30, 2025
  • Review includes statement of unaudited financial results, statement of Assets and Liabilities, and cash flow statement
  • Review conducted in accordance with Standard on Review Engagements (SRE) 2410
  • Review performed by Doshi Doshi & Co, Chartered Accountants (Firm Registration No.: 153683W)
  • No material misstatements identified in the financial disclosures
  • Company located at 610 Colonade, B/H Iscon Temple, Ahmedabad - 380058

Regulatory Changes

The migration from SME platform to Mainboard platform represents a significant regulatory change for Achyut Healthcare Limited. The company must now comply with the more stringent listing and disclosure requirements applicable to Mainboard-listed companies under SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, Regulation 33.

Compliance Requirements

  • Submission of unaudited financial results reviewed by independent auditors
  • Preparation of statement of Assets and Liabilities as on reporting date
  • Preparation of cash flow statement for the review period
  • Compliance with Regulation 33 of SEBI (LODR) Regulations, 2015
  • Financial statements must be prepared in accordance with applicable accounting standards and recognized accounting practices
  • Board of Directors approval of financial statements required
  • Disclosure of all information required under listing regulations

Important Dates

  • September 30, 2025: End of half year reporting period for unaudited financial results
  • October 16, 2025: Date of limited review report by auditors
  • January 1, 2026: BSE circular publication date

Impact Assessment

Company Impact: The migration to Mainboard platform is a positive development for Achyut Healthcare Limited, indicating growth and maturity. However, it comes with increased compliance obligations and scrutiny.

Investor Impact: Mainboard listing typically provides better liquidity, wider investor base, and enhanced credibility. The clean limited review report provides assurance on financial disclosure quality.

Market Impact: The migration demonstrates the company’s growth trajectory and ability to meet higher listing standards. The auditor’s unqualified review conclusion indicates proper financial controls and transparent reporting.

Operational Impact: The company will need to maintain higher corporate governance standards and more frequent disclosures as per Mainboard requirements.

Impact Justification

Platform migration from SME to Mainboard is significant for the company and its shareholders, requiring compliance with SEBI listing regulations. The limited review report confirms financial disclosure compliance.