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ABans Enterprises Limited — Audit Report / Information 2026
May 13, 2026
61143_rns_2026-05-13_223bb315-dbba-45f3-b0dd-2493f5cb9c8d.pdf
Audit Report / Information
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ABANS
May 13, 2026
To,
BSE Limited
Phiroze Jeejeebhoy Towers,
25th Floor, Dalal Street,
Fort, Mumbai – 400 001
To,
Metropolitan Stock Exchange of India Limited
205(A), 2nd Floor, Piramal Agastya Corporate Park,
Kamani Junction, LBS Road, Kurla (West),
Mumbai – 400 070
Scrip Code: 512165
Symbol: ABANS
Dear Sir / Madam,
Subject: Annual Secretarial Compliance Report under Regulation 24A of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 for the financial year ended March 31, 2026
Dear Sir/Ma’am,
Pursuant to Regulation 24A of Securities Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, please find enclosed the Annual Secretarial Compliance Report of the Company for the financial year ended March 31, 2026 issued by M/s. D. A. Kamat & Co., Company Secretaries.
Request you to take the above on record.
The above intimation is also available on the website of the Company https://abansenterprises.com
Thanking You,
Yours faithfully,
For Abans Enterprises Limited
Sahil
Vijay
Gurav
Sahil Gurav
Company Secretary and Compliance Officer
Membership No: A65385
Encl. as above
Abans Enterprises Limited
Regd. Office: 36, 37, 38A, 3rd Floor, 227 Nariman Bhavan, Backbay Reclamation, Nariman Point, Mumbai-400021
+91 22 68354100
022 61790010
www.abansenterprises.com
CIN: L74120MH1985PLC035243
D A K
D.A.Kamat & Co
Partners in Compliance
D A Kamat & Co
Company Secretaries
Website: csdakamat.com
To,
The Board of Directors
Abans Enterprises Limited
36/37/38A, 3rd Floor, 227, Nariman Bhavan
Backbay Reclamation, Nariman Point,
Mumbai 400021
Kind Attn : Sahil Gurav Company Secretary and Compliance Officer
Subject: Annual Secretarial Compliance Report for the financial year 2025-26
Dear Sirs,
We have been engaged by ABANS ENTERPRISES LIMITED (hereinafter referred to as the 'Company' or 'the listed entity') bearing CIN: L74120MH1985PLC035243 whose Equity shares are listed on BSE Limited ('BSE') and Metropolitan Stock Exchange of India Limited ('MSE') (collectively known as Stock Exchanges) to conduct an audit in terms of Regulation 24A of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 to issue the Annual Secretarial Compliance Report thereon.
It is the responsibility of the management of the Company to maintain records, devise proper systems to ensure compliance with the provisions of all the applicable SEBI Regulations and circulars/ guidelines issued thereunder from time to time and to ensure that the systems are adequate and are operating effectively.
Offices:
A/308, Royal Sands, Shastri Nagar, Andheri (West),
Mumbai 400 053
Email: [email protected]
B/208, Shreedham Classic, S V Road, Goregaon (West),
Mumbai 400 104
Tel: +91- 9029661169/ 7208023169
D A K
D.A.Kamat & Co
Partners in Compliance
D A Kamat & Co
Company Secretaries
Website: csdakamat.com
Our responsibility is to verify compliance by the Company with provisions of all applicable SEBI Regulations and circulars/ guidelines issued thereunder from time to time and issue a report thereon.
Our audit was conducted in accordance with guidance note on Annual Secretarial Compliance Report issued by the Institute of Company Secretaries of India and in a manner, which involved such examinations and verifications as considered necessary and adequate for the said purpose. The annual Secretarial Compliance Report is enclosed.
For the purpose of this Certificate, the submissions, records and documents maintained were checked electronically for the period up to 31st March, 2026, based on the submissions received from the management of the Company.
For D. A. Kamat & Co
Company Secretaries
ICSI Unique Code: P2002MH045900
Peer Review No: 1714/2022
RACHANA Digitally signed by RACHANA
SHANBHAG
G Date:2026.05.12 15:24:17 +05'30'
Rachana Shanbhag
Partner
FCS 8227
CP 9297
UDIN: F008227H000335653
Offices:
A/308, Royal Sands, Shastri Nagar, Andheri (West),
Mumbai 400 053
Email: [email protected]
B/208, Shreedham Classic, S V Road, Goregaon (West),
Mumbai 400 104
Tel: +91- 9029661169/ 7208023169
D A K C
D.A.Kamat & Co
Partners in Compliance
D A Kamat & Co
Company Secretaries
Website: csdakamat.com
Date:12.05.2026
Place: Mumbai
Offices:
A/308, Royal Sands, Shastri Nagar, Andheri (West), Mumbai 400 053
Email: [email protected]
B/208, Shreedham Classic, S V Road, Goregaon (West), Mumbai 400 104
Tel: +91- 9029661169/ 7208023169
D A K C
D.A.Kamat & Co
Partners in Compliance
D A Kamat & Co
Company Secretaries
Website: csdakamat.com
Secretarial compliance report of Abans Enterprises Limited for the Financial Year ended on 31st March 2026
We, M/s D. A. Kamat & Co, Company Secretaries, have examined:
a) All the documents and records made available to us and explanation provided by Abans Enterprises Limited ("the listed entity")
b) The filings/ submissions made by the listed entity to the stock exchanges.
c) Website of the listed entity.
d) Any other document/ filing, as may be relevant, which has been relied upon to make this certification, for the year ended 31st March, 2026 ("Review Period") in respect of compliance with the provisions of:
i. The Securities and Exchange Board of India Act, 1992 ("SEBI Act") and the Regulations, circulars, guidelines issued thereunder; and
ii. The Securities Contracts (Regulation) Act, 1956 ("SCRA"), rules made thereunder and the Regulations, circulars, guidelines issued thereunder by the Securities and Exchange Board of India ("SEBI");
The specific Regulations, whose provisions and the circulars/guidelines issued thereunder, have been examined, include –
a) Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015.
b) Securities and Exchange Board of India (Issue of Capital & Disclosure Requirements) Regulations, 2018- Not applicable to the Company during the year under review.
c) Securities and Exchange Board of India (Substantial Acquisition of Shares and Takeovers) Regulations, 2011
Offices:
A/308, Royal Sands, Shastri Nagar, Andheri (West),
Mumbai 400 053
Email: [email protected]
B/208, Shreedham Classic, S V Road, Goregaon (West),
Mumbai 400 104
Tel: +91- 9029661169/ 7208023169
D A K
D.A.Kamat & Co
Partners in Compliance
D A Kamat & Co
Company Secretaries
Website: csdakamat.com
d) Securities and Exchange Board of India (Share Based Employee Benefits and Sweat Equity) Regulations, 2021
e) Securities and Exchange Board of India (Prohibition of Insider Trading) Regulations, 2015
f) Securities and Exchange Board of India (Buyback of Securities) Regulations, 2018: Not applicable to the Company during the year under review.
g) Securities and Exchange Board of India (Issue and Listing of Non-Convertible Securities) Regulations, 2021: Not applicable to the Company during the year under review.
h) The Securities and Exchange Board of India (Registrars to an Issue and Share Transfer Agents) Regulations, 1993.
i) The Securities and Exchange Board of India (Delisting of Equity Shares) Regulations, 2009: Not applicable to the Company during the year under review.
j) Other applicable SEBI regulations; and circulars (including master circulars), guidelines issued thereunder
And based on the above examination, we hereby report that, during the Financial Year ending on 31st March 2026,
a) The listed entity has complied with the provisions of the above Regulations and circulars/guidelines issued thereunder, except in respect of matters specified below along with the details of actions taken against the listed entity/ its promoters/ directors/ material subsidiaries either by SEBI or by Stock Exchanges (including under the Standard Operating Procedures issued by SEBI through various circulars):
| Sr. No. | Compliance Requirement (Regulations/ circulars/ | Regulations/ Circular No. | Deviations | Actions Taken by | Type of Action | Details of Violation | Fine Amount | Observations/ Remarks of the | Management Response | Remarks |
|---|---|---|---|---|---|---|---|---|---|---|
Offices:
A/308, Royal Sands, Shastri Nagar, Andheri (West), Mumbai 400 053
Email: [email protected]
B/208, Shreedham Classic, S V Road, Goregaon (West), Mumbai 400 104
Tel: +91- 9029661169/ 7208023169
D A K
D.A.Kamat & Co
Partners in Compliance
D A Kamat & Co
Company Secretaries
Website: csdakamat.com
b) The listed entity has taken the following actions to comply with the observations made in previous reports:
| guidelines including Specific clause) | Practicing Company Secretary | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| - | - | - | - | - | - | - | - | - | - | - |
| Sr. No. | Compliance Requirement (Regulations/circulars/guidelines including Specific | Regulation/Circular No. | Deviations | Action Taken by | Type of Action | Details of Violation | Fine Amount | Observations/Remarks of the Practicing Company Secretary | Management Response | Remarks |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
Offices:
A/308, Royal Sands, Shastri Nagar, Andheri (West),
Mumbai 400 053
Email: [email protected]
B/208, Shreedham Classic, S V Road, Goregaon (West),
Mumbai 400 104
Tel: +91- 9029661169/ 7208023169
D A K
D.A.Kamat & Co
Partners in Compliance
D A Kamat & Co
Company Secretaries
Website: csdakamat.com
c) We hereby report that, during the review period the compliance status of the listed entity with the following requirements:
| Sr. No. | Particulars | Compliance status (Yes/No/NA) | Observations / Remarks by PCS* |
|---|---|---|---|
| 1 | Secretarial Standard | ||
| The compliances of listed entities are in accordance with the applicable secretarial standards Secretarial Standards (SS) issued by ICSI, as notified by the Central Government under Section 118(10) of the Companies Act, 2013 and mandatorily applicable. | Yes. Generally compliant | The Company has generally complied with the provisions of Secretarial Standards. | |
| 2 | Adoption and timely Updation of the Policies: | ||
| • All applicable policies under SEBI Regulations are adopted with the approval of board of directors of the listed entities | |||
| • All the policies are in conformity with SEBI Regulations and has been reviewed & timely updated as per the regulations/ circulars/ guidelines issued by SEBI | Yes | -- | |
| 3 | Maintenance and disclosures on Website: | ||
| • The Listed entity is maintaining a functional website | |||
| • Timely dissemination of the documents/ information under a separate section on the website | Yes | - |
Offices:
A/308, Royal Sands, Shastri Nagar, Andheri (West), Mumbai 400 053
Email: [email protected]
B/208, Shreedham Classic, S V Road, Goregaon (West), Mumbai 400 104
Tel: +91- 9029661169/ 7208023169
D A K
D.A.Kamat & Co
Partners in Compliance
D A Kamat & Co
Company Secretaries
Website: csdakamat.com
| • Web-links provided in annual corporate governance reports under Regulation 27(2) are accurate and specific which redirects to the relevant document(s)/ section of the website. | |||
|---|---|---|---|
| 4 | Disqualification of Director: | ||
| None of the Director(s) of the Company is/ are disqualified under Section 164 of Companies Act, 2013 as confirmed by the listed entity. | Yes | -- | |
| 5 | Details related to Subsidiaries of listed entities: | ||
| (a) Identification of material subsidiary companies | |||
| (b) Requirements with respect to disclosure of material as well as other subsidiaries | Yes | -- | |
| 6 | Preservation of Documents: | ||
| The listed entity is preserving and maintaining records as prescribed under SEBI Regulations and disposal of records as per Policy of Preservation of Documents and Archival policy prescribed under SEBI LODR Regulations, 2015 | Yes | -- | |
| 7 | Performance Evaluation: | ||
| The listed entity has conducted performance evaluation of the Board, Independent Directors and the Committees at the start of every financial year as prescribed in SEBI Regulations | Yes | -- | |
| 8 | Related Party Transactions: | Yes | Company through Postal Ballots |
Offices:
A/308, Royal Sands, Shastri Nagar, Andheri (West),
Mumbai 400 053
Email: [email protected]
B/208, Shreedham Classic, S V Road, Goregaon (West),
Mumbai 400 104
Tel: +91- 9029661169/ 7208023169
D A K
D.A.Kamat & Co
Partners in Compliance
D A Kamat & Co
Company Secretaries
Website: csdakamat.com
| | (a) The listed entity has obtained prior approval of Audit Committee for all Related party transactions.
(b) In case no prior approval obtained, the listed entity shall provide detailed reasons along with confirmation whether the transactions were subsequently approved/ratified/rejected by the Audit committee | | Notice dated February 05, 2026, the Shareholders approved material related party transactions with the Company and its subsidiaries Companies for the purpose of business to be entered during FY 2026-27. |
| --- | --- | --- | --- |
| 9 | Disclosure of events or information:
The listed entity has provided all the required disclosure(s) under Regulation 30 along with Schedule III of SEBI LODR Regulations, 2015 within the time limits prescribed thereunder. | Yes | -- |
| 10 | Prohibition of Insider Trading:
The listed entity is in compliance with Regulation 3(5) & 3(6) SEBI (Prohibition of Insider Trading) Regulations, 2015 | Yes | -- |
| 11 | Actions taken by SEBI or Stock Exchange(s), if any:
No Actions taken against the listed entity/ its promoters/ directors/ subsidiaries either by SEBI or by Stock Exchanges (including under the Standard Operating Procedures issued by SEBI through | Refer Note below | Note 1 at the end of the Report. |
Offices:
A/308, Royal Sands, Shastri Nagar, Andheri (West),
Mumbai 400 053
Email: [email protected]
B/208, Shreedham Classic, S V Road, Goregaon (West),
Mumbai 400 104
Tel: +91- 9029661169/ 7208023169
D A K
D.A.Kamat & Co
Partners in Compliance
D A Kamat & Co
Company Secretaries
Website: csdakamat.com
| various circulars) under SEBI Regulations and circulars/ guidelines issued thereunder | |||
|---|---|---|---|
| 12 | Resignation of statutory auditors from the listed entity or its material subsidiaries | ||
| In case of resignation of statutory auditor from the listed entity or any of its material subsidiaries during the financial year, the listed entity and / or its material subsidiary(ies) has / have complied with paragraph 6.1 and 6.2 of section V-D of chapter V of the Master Circular on compliance with the provisions of the LODR Regulations by listed entities. | Yes | - | |
| 12 | Additional Non-compliances, if any: | ||
| No any additional non-compliance observed for all SEBI regulation/circular/guidance note etc. | No |
Note 1: Securities and Exchange Board of India (SEBI) issued a Show Cause Notice dated August 29, 2023 to Abans Enterprises Ltd (AEL) and its promoter Mr. Abhishek Bansal pertaining to trading activities of certain entities in the script of AEL. The proceedings are currently stayed by the Hon'ble Securities Appellate Tribunal vide its order dated October 18, 2024 in Appeal no. 606 of 2024. the matter was adjourned on multiple occasions and was last listed on February 6, 2026, when it was further adjourned to April 07, 2026. Further The Company has also filed a Special Leave Petition (SLP) before the Hon'ble Supreme Court in relation to the conditions precedent imposed by the Internal Committee of the Settlement Division of SEBI on the Company's settlement application. SEBI's request to file a counter affidavit was earlier rejected, and the matter, which was listed on August 19, 2025, September 2, 2025, October 7, 2025, January 27, and February 10, 2026 Further, the same has been adjourned to a later date, with the revised date currently awaited.
Assumptions & limitation of scope and review:
Offices:
A/308, Royal Sands, Shastri Nagar, Andheri (West), Mumbai 400 053
Email: [email protected]
B/208, Shreedham Classic, S V Road, Goregaon (West), Mumbai 400 104
Tel: +91- 9029661169/ 7208023169
D A K
D.A.Kamat & Co
Partners in Compliance
D A Kamat & Co
Company Secretaries
Website: csdakamat.com
- Compliance of the applicable laws and ensuring the authenticity of documents and information furnished, are the responsibilities of the management of the listed entity.
- Our responsibility is to report based upon our examination of relevant documents and information. This is neither an audit nor an expression of opinion.
- We have not verified the correctness and appropriateness of financial records and books of account of the listed entity.
- This report is solely for the intended purpose of compliance in terms of Regulation 24A (2) of the SEBI (LODR) Regulations, 2015 and is neither an assurance as to the future viability of the listed entity nor of the efficacy or effectiveness with which the management has conducted the affairs of the listed entity.
For D. A. Kamat & Co
Company Secretaries
ICSI Unique Code: P2002MH045900
Peer Review No: 1714/2022
RACHANA Digitally signed by RACHANA SHANBHAG
SHANBHA G Date:2026.05.12 15:23:52 +05'30'
Rachana Shanbhag
Partner
FCS 8227
CP 9297
UDIN: F008227H000335653
Date:12.05.2026
Place: Mumbai
Offices:
A/308, Royal Sands, Shastri Nagar, Andheri (West),
Mumbai 400 053
Email: [email protected]
B/208, Shreedham Classic, S V Road, Goregaon (West),
Mumbai 400 104
Tel: +91- 9029661169/ 7208023169