Reply to Clarification- Financial results

BOHRA INDUSTRIES LIMITED CIN: L46692RJ1996PLC012912 Registered Office: 301, Anand Plaza, University Road, Udaipur, Rajasthan 313001 Email id: bil@bohraindustries.com, Phone: +91-294-2429513; Fax: +91-294-2429515 Website: http://www.bohraindustries.com To Date: 29/06/2026 The Compliance Officer National Stock Exchange of India Ltd. Exchange Plaza, Bandra Kurla Complex, Bandra (East), Mumbai –400051. NSE Symbol: BOHRAIND ISIN: INE802W01023 Subject: Clarification with respect to Application No. 68836 dated 29th May, 2026 Dear Sir/Madam, This is with reference to the observations by the Exchange in respect of Application No. 68836 dated 29th May, 2026, wherein the following deficiencies were pointed out: 1. The company has not submitted declaration in case of unmodified opinion(s) 2. Machine Readable Form / Legible copy of Financial Results not submitted In this regard, we wish to clarify that we are hereby submitting the following documents for your kind consideration: 1. Declaration in respect of the unmodified audit opinion. 2. Machine-readable form / legible copy of the Financial Results. You are requested to kindly take the above information on record For BOHRA INDUSTRIES LIMITED ATUL DAVE MANAGING DIRECTOR DIN: 09696561 flVl i verewer & ASSocTATES +32-433 S.M. Lodha Complex CHARTEREDACCoUNTANTS Shastri Circle, UDAIPUR - 313001 Phone: 0294-2414213 / 2+13+82 (M) 941416193+ / 9829W2r4 Mail: jj 24163@grnail.co rn / valawat@yahoo.co.in Independent Auditor's Report on the Quarterly and Year to Date Audited Financial Results of the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ('Listing Regulations') The Board of Directors Bohra Industries Limited Report on the audit of the Financial Results Opinion We have audited the accompanying annual financial results of Bohra Industries Limited (hereinafter referred to as the 'Company") for the quarter and year ended March 3Lsr,2026 attached herewith, being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure RequirementsJ Regulations, 2015, as amended ('Listing Regulations'). In our opinion and to the best of our information and according to the explanations given to us these financial results: a) are presented in accordance with the requirements of Regulation 33 of the Listing Regulations in this regard; and b) -give a true and fair view in conformity with the recognition and measurement principles Laid down in the applicable Indian Accounting Standards (lnd AS) prescribed under section 133 of the Companies Act, 20L3, read with the Companies (lndian Accounting Standards) Rules,2015, and other accounting principles generally accepted in India of the net loss and other comprehensive losses other financial information for the Quarter rnh y"r. ended 3L't March 2026. Basis for Opinion We conducted our audit in accordance with the Standards on Auditing (SAs) specified under section 143(10) of the Companies Act,20L3 ("Act"). Our responsibilities under those Standards are further described in the Auditor's Responsibilities for the Audit of Financial Results section of our report. We are independent of the Company, in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India ("ICAI") together with the ethical requirements that are relevant to our audit of the financial state under the provisions of the Companies Act, 2013 and the Rules thereunder, and Branch Office: 70N - Lanrschandi Fleights Gonrundharn, Goregaon (East) MU Phone: (M) 9950835928/ 8879520877 Mait valawatpriyanshl VALAWAT & ASSOCIATES 432-433 S.M. Lodha Cornplex CIIARTERED ACCOUNTANTS Shastri Circle, UDAIPUR - 313001 Phone: 029+-2+14213 / 24t3482 (M) 9414161934 / 98290442t4 Mail: jj 24163@grnail.corn/valawar@yahoo.co. in fulfilled our other ethical responsibilities in accordance with these requirements and the Code of Ethics. We believe that the audit evidence obtained by us in is sufficient and appropriate to provide a basis for our opinion. Management's Responsibilities for the Financial Results This statement which, includes financial results for the Quarter and year ended 3L.t March 2026 have been compiled from the annual audited financial statements. The Company's Board of Directors are responsible for the preparation of these financial results that give a true and fair view of the net loss and other comprehensive losses and other financial information in accordance with the recognition and measurement principles laid down in Indian Accounting Standards prescribed under Section 133 of the Act read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. This responsibility also includes maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding of the assets of the Company and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and design, implementation and maintenance of adequate internal financial controls that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the standalone financial results that give a true and fair view and are free from material misstatement, whether due to fraud or error. In preparing the financial results, the Board of Directors are responsible for assessing the CompanyJs ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Board of Directors either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so. The Board of Directors are also responsible for overseeing the Company's financial reporting process. Auditor's Responsibilities for the Audit of the Financial Results Our objectives are to obtain reasonable assurance about whether the financial results as a whole are free from material mis3tatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with SAs always detect a material misstatement when it exists. Misstatements can arise Branctr ofiEce: 701- Lakschandi Heights Gohuldharn, Goregaon (East) MUMBAI 8879s20877 Phone: (M) 9950835928/ MaiL valawarpriyanshl@gmail.c VALAWAT & ASSOCIATES 432-+33 S.M. Lodha Complex CHARTERED ACCOUNTANTS Shastri Circle, UDA,IPUR - 313001 Phone: 0294-241+213 / 2413+82 (M) 941416193+ / 9829M42r+ Mail: ii 24163@grnail.corn/valawat@yahoo.co.in or error and are considered material i[, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these standalone fi nancial results. As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout the audit. We also: Identity and assess the risks of material misstatement of the standalone financial results, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and, appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override ofinternal control. Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the company's in [Showing first 8,000 characters — download PDF for full document]