BSEResult6d ago · 14 Aug 2026, 05:45 pm
Please find the enclosed Financial Results for the quarter ended 30.06.2026.
Fedders Holding Ltd · 511628
✦ AI SummaryResults
Fedders Holding Ltd has announced its unaudited financial results for the quarter ended June 30, 2026, with the Board of Directors approving and taking on record the results. The company's management has accounted for the disposal of its entire equity investment in IM+ Investments & Capital Private Limited, resulting in the subsidiary ceasing to be a wholly owned subsidiary. The auditor's review report states that nothing has come to their attention that causes them to believe that the financial results contain any material misstatement.
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Growth Catalyst2/10
Governance Concern1/10
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Balance Sheet Risk3/10
Liquidity Impact6/10
Market Sentiment5/10
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Fedders Holding Ltd - 511628 - Financial Results For The Quarter Ended 30.06.2026
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ZZ FEDDERS FEDDERS HOLDING LIMITED
Y HOLDING LTD (Formerly known as IM+ Capitals Limited)
CIN: L74140UP1991PLC201030
14 August, 2026
BSE Limited
Phiroze Jeejeebhoy Towers,
Dalal Street,
Mumbai-400 001
Scrip Code: 511628
ISIN: INE417D01020-Fedders Holding Limited
Sub: Outcome of Board Meeting held on August 14, 2026
Ref: Regulation 30 and 33 of the SEBI (Listing Obligations and Disclosure Requirements)
Regulations 2015
Dear Sir/Ma’am,
We wish to inform you that the Board of Directors of the Company, at its meeting held today, i.e., Friday,
August 14, 2026, at the Registered Office of the Company situated at C-15, RDC, Raj Nagar, Ghaziabad —
201001, Uttar Pradesh, has, inter alia, considered and approved the following matter:
1. Approved and taken on record the Unaudited Financial Results (Standalone and Consolidated) for
the first quarter ended June 30, 2026, along with the Limited Review Report of the Statutory
Auditors thereon (enclosed herewith).
The said outcome and results shall be uploaded on the website of Stock Exchange and on the website of the
Company at https:/Amcapitals.com/
The Board Meeting commenced at 12:00 noon and concluded at 05:30 P.M.
You are requested to kindly take note of same for your records.
Thanking You
Yours faithfully
For FEDDERS HOLDING LIMITED
(Formerly known as IM+ Capitals Limited)
SAKSHI GOEL =
COMPANY SECRETARY & COMPLIANCE OFFICER
Encl. as above
Regd. Office: C-15, RDC, Raj Nagar, Ghaziabad-201001, Uttar Pradesh
Website: www.imcapitals.com, Email: imcapitalscompliances@gmail.com, Ph: 9810266747
O. Aggarwal & Co.
INDIA CHARTERED ACCOUNTANTS
(A Peer Reviewed Firm)
Independent Auditor’s Review Report on the Quarterly Unaudited Standalone Financial
Results of the Company pursuant to Regulation 33 of the Securities and Exchange Board
of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 as
amended
The Board of Directors,
Fedders Holding Limited,
(Formerly Known as IM+ Capitals Limited)
C-15, RDC, Raj Nagar, Ghaziabad,
Uttar Pradesh-201001
Review Report on the Unaudited Standalone Financial Results
Introduction
1. We have reviewed the accompanying statement of unaudited financial results of
Fedders Holding Limited (Formerly Known as IM+ Capitals Limited) for the quarter
ended 30" June 2026, being submitted by the company pursuant to the requirement of
regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements)
Regulations, 2015 as amended.
2. This Statement is responsibility of the Company’s Management and approved by the
Company’s Board of Directors, has been prepared in accordance with the recognition
and measurement principles laid down in India Accounting Standards 34 (Ind AS 34)
“Interim Financial Reporting” prescribed under Section 133 oft he Companies Act 2013,
as amended read with relevant rule issued there under and other accounting principles
generally accepted in India. Our responsibility is to express a conclusion on the
statement based on our reviews.
Scope of Review
3. We conducted our review in accordance with the Standard on Review Engagements
(SRE) 2410” Review of Interim Financial Information performed by the Independent
Auditor of the Entity” issued by the institute of Chartered Accountants of India. This
standard requires that we plan and perform the review to obtain mogerate-assurance as
to whether the financial statements are free of material misstatement. A peview of
S/ ©,
H.O.: H-3/11-A, Krishna Nagar, Delhi-110051
Ph.: 011-42474547, Mob.: 9891577403 E-mail: 0ac1959@gmail.com, oackno@gmail.com
Branches at : DELHI - NOIDA - JAMMU
interim financial information consists of making inquiries, primarily of persons
responsible for financial and accounting matters, and applying analytical and other
review procedures. A review is substantially less in scope than an audit conducted in
accordance with Standards on Auditing and consequently does not enable us to obtain
assurance that we would become aware of all significant matters that might be
identified in an audit. Accordingly, we do not express an audit opinion.
Emphasis of Matter
4. We draw attention to Notes No. 5 to the accompanying unaudited financial results,
which states that during the quarter ended 30" June 2026, the Company disposed of
its entire equity investment in “IM+ Investments & Capital Private Limited”, resulting
in “IM+ Investments & Capital Private Limited” ceasing to be a wholly owned
subsidiary of the Company with effect from the date of disposal. The said transaction has
been accounted for by the management in accordance with the applicable provisions.
Our conclusion on the Statement is not modified in respect oft his matter.
Conclusion
5! Based on our review conducted as above, nothing has come to our attention that causes
us to believe that the accompanying statement of unaudited financial results prepared in
accordance with the recognition and measurement principal laid down in the applicable
Indian Accounting Standards (“Ind AS”) specified under section 133 of companies Act
2013 read with relevant rules issued there under and other recognized accounting
practices and policies has not disclosed the information required to be disclosed in
terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements)
Regulations, 2015 including the manner in which it is to be disclosed, or that it contains
cdany material misstatement.
For O. Aggarwal & Co.
Chartered Accountants
Ghhi4
Place: Delhi CA Om Prakash Aggarwal
Dated: 14-08-2026 Partner
M. No. 083862
UDIN: Q60 82%67 BZ QVVR 5446
CAc O.A ggarwal 1 && Co Co.
CHARTERED ACCOUNTANTS
INDIA (A Peer Reviewed Firm)
Independent Auditor’s Review Report on the Quarterly Unaudited Consolidated Financial
Results of the Company pursuant to Regulation 33 of the Securities and Exchange Board
of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 as
amended
The Board of Directors,
Fedders Holding Limited, .
(Formerly Known as IM+ Capitals Limited)
C-15, RDC, Raj Nagar, Ghaziabad,
Uttar Pradesh-201001
Review Report on the Unaudited Consolidated Financial Results
Introduction
1. We have reviewed the accompanying statement of unaudited Consolidated Financial
Results of Fedders Holding Limited (Formerly Known as IM+ Capitals Limited)
(“Parent”) and its subsidiary incorporated in India (the Parent. Its subsidiaries
together referred to as “the group”) for the quarter ended 30t June 2026, being
submitted by the Parent pursuant to the requirement of regulation 33 of the SEBI
(Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended.
2. This Statement is responsibility of Parent's Management and approved by the
Parent's Board of Directors, has been prepared in accordance with the recognition
and measurement principles laid down in Indian Accounting Standards 34 (Ind AS
34) “Interim Financial Reporting” prescribed under Section 133 of the Companies
Act 2013 read with relevant rules issued thereunder and other accounting principles
generally accepted in India. Our responsibility is to express a conclusion on the
statements based on our review.
Scope of Review
3. We conducted our review in accordance with the Standard on Review Engagement
(SRE) 2410” Review of Interim Financial Information performed by the Independent
Auditor of the Entity” issued by the institute of Chartered Accountants Otf India. This
Za;oeNa \ \ e
H.O.: H-3/11-A, Krishna Nagar, Delhi- 110051 —
Ph.: 011-42474547, Mob.: 9891577403 E-mail: 0ac1959@gmail.com, oackno@gmail.com
Branches at :D ELHI- NOIDA- JAMMU
standard requires that we plan and perform the review to obtain moderate
assurance as to whether the financial statements are free of material misstatement.
A review of interim financial information consists of making inquiries, primarily of
persons responsible for financial and accounting matters, and applying analytical
and other review procedures. A review is substantially less in scope than an audit
conducted in accordance with Standa
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