Annual Report for the Financial year 2025-26

REGENT ENTERPRISES LIMITED Regd. Office:-E-205 (LGF), Greater Kailash II, New Delhi-110048 Telephone no. 011 41610287, CIN-L15500DL1994PLC153183 Email: legal@regententerprises.in, Website: www.regententerprises.in September 01, 2026 Corporate Relationship Deptt., Bombay Stock Exchange Limited 1ST Floor New Trading Ring, Rotunda Building, P. J. Towers, Dalal Street, Fort, Mumbai-400 001. Ph. – 022-22728995 Sub: Annual Report for the Financial Year 2025-26. Scrip Code: 512624/ REGENTRP. Dear Sir This has in reference to regulation 34(1) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we are submitting herewith the Annual Report for the financial year 2025-26. The Annual Report 2025-26 along with the Notice of the 32nd Annual General Meeting is being sent today to all those Members of the Company whose email address is registered with the Company & Registrar and Share Transfer Agent of the company and the letter containing the web-link and exact path of Annual Report 2025-26 to those shareholders whose email address are not available in compliance with the relevant circulars/regulations. The said Annual Report 2025-26 is also available on the website of the Company i.e. www.regententerprises.in. This is for your kind information and record please. Thanking You. Yours faithfully, For Regent Enterprises Limited Mamta Sharma Company Secretary & Compliance Officer Encl: a/a Index Particulars Page Nos. Company’ Directory 02 Notice of 32nd Annual General Meeting 03 Directors’ Report 16 Annexures to the Director’s Report: -Management Discussion and Analysis Report 23 -Secretarial Audit Report 26 -Compliance Report on Corporate Governance Part-I 29 -Compliance Report on Corporate Governance Part-II 45 -Details of Remunerations under section 197 of Companies Act, 2013 46 -Details of Conservation of Energy, Technology Absorption and Foreign Exchange Earning & Outgo Auditor’s Report 48 Balance Sheet 58 Statement of Profit & Loss Account 59 Cash Flow Statement 60 Statement of Changes in Equity 61 Notes Forming part of Financial Statements 62 ***************** Company’s Directory 1. Board of Directors Mr. Vikas Kumar (Whole Time Director) Mrs. Sunita (Independent Director) Mr. Neeraj Singh (Independent Director) Mr. Sachin Jain (Non- Executive Director) 2. Chief Financial Officer Mr. Ameet M Ganatra 3. Company Secretary & Compliance Mrs. Mamta Sharma Officer 4. Statutory Auditors M/s. Sahni Bansal & Associates, Chartered Accountants 113/10, I-Floor, Navyug Market, Ghaziabad (U.P.) 5. Secretarial Auditors M/s. Sharma Vijay & Associates, Company Secretaries Office No. 6, 1st Floor, Kamla Place, Sohna Chowk, Gurugram-1220018, Haryana 6. Registrar & Share Transfer Agent M/s. Satellite Corporate Services Pvt. Ltd. A 106 & 107, Dattani Plaza, East West Compound, Andheri Kurla Road, Safed Pool Sakinaka, Mumbai - 400072. Email: service@satellitecorporate.com 7. Registered Office E-205 (LGF), Greater Kailash-II, New Delhi- 110048. Email: legal@regententerprises.in Website: www.regententerprises.in 8. Corporate Office R-1/93, RDC Raj Nagar, 2nd floor Adjacent to Telephone Exchange Ghaziabad 201002. 9. CIN L15500DL1994PLC153183 10. FSSAI Lic. No. 10018051002346 11. ISIN I N E769D01016 ******************** NOTICE NOTICE is hereby given that the 32nd Annual General Meeting of the members of Regent Enterprises Limited will be held on Thursday, September 24, 2026 at 12:00 noon through Video Conferencing (VC)/Other Audio Visual Means(OAVM) to transact the following businesses:- Ordinary Business: (1) To receive, consider and adopt the audited Financial Statements of the Company for the Financial Year ended on 31st March, 2026 including Balance Sheet, Profit & Loss Account and Cash Flow Statement with notes etc., together with the Director’s Reports (including its Annexures) and Auditor’s Report for the said financial year. (2) To appoint a director in place of Mr. Sachin Jain (DIN: 07865427), who retires by rotation and being eligible, offers himself for the re-appointment. Special Business: (3) To consider and if thought fit, to pass with or without modification(s), the following Resolution(s) as Special Resolution:  Re-appointment of Mr. Vikas Kumar as Whole Time Director of the company for a further period of Five Years. “RESOLVED THAT in terms of the provisions of Sections 196 , 197 & 203 read with Schedule V and all other applicable provisions, if any, of the Companies Act, 2013 and Regulation 17 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 and subject to the further approval of any concerned authorities as may be applicable and subject to the Notification No. S.O. 4822(E) dated 12th September, 2018 exempting the approval from the Central Government, Mr. Vikas Kumar (DIN: 05308192) be and is hereby reappointed as Whole Time Director of the Company for a further period of five years w.e.f 01.04.2027 till 31.03.2032, liable to retire by rotation, on the terms and conditions, as set out in the Explanatory Statement annexed to the Notice convening this Annual General Meeting and as recommended by Nomination and Remuneration Committee and approved by the Board.” RESOLVED FURTHER THAT remuneration upto Rs. 12,00,000/- (Rupees Twelve Lakh only) per annum be payable to Mr. Vikas Kumar (DIN:0530892) as Whole Time Director of the Company. RESOLVED FURTHER THAT the remuneration payable to Mr. Vikas Kumar, shall not exceed the overall ceiling of the total managerial remuneration as provided under section 197 and Schedule V of the Companies Act, 2013 and subject to the such other limits or any relaxation by the Central Government in Guidelines/circulars/notification so as not to exceed the limits as specified in Schedule V to the Companies Act, 2013 as may be agreed between the Board of Directors and Mr. Vikas Kumar, by suitably amending it to give effect to such modification, relaxation or variation without any further reference to the Company in general meeting. RESOLVED FURTHER THAT the Board of directors be and is hereby authorised to vary or increase the remuneration specified above from time to time to the extent the Board of Directors may deem appropriate, provided that such variation or increase, as the case may be, is within the overall limits as specified under the relevant provisions of the Companies Act, 2013 and/ or as approved by the Central Government or such other competent authority or members of the Company. RESOLVED FURTHER THAT where in any financial year during the currency of his tenure, the Company has no profits or its profits are inadequate, the remuneration payable to Mr. Vikas Kumar, Whole Time Director by way of salary, perquisites and allowances shall not exceed the maximum remuneration payable in accordance with Section II of Part II of Schedule V of the Companies Act, 2013.” RESOLVED FURTHER THAT Mr. Vikas Kumar, Whole Time Director be entrusted with such powers and perform such duties as may from time to time be delegated /entrusted to him subject to the supervision and control of the Board. RESOLVED FURTHER THAT the Board be and is hereby authorised to do all such acts, deeds, matters and things as may be considered necessary, usual or expedient, to give effect to the aforesaid resolution.” (4) To consider and if thought fit, to pass with or without modification(s), the following Resolution(s) as Special Resolution:  Remuneration to Mr. Sachin Jain (DIN: 07865427), Non Executive Director. “RESOLVED THAT pursuant to the provisions of section 197(3) and Section II of Schedule V and any other applicable provisions of the Companies Act, 2013 and rules made thereunder and SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, subject to any circular, notification, orders and guidelines if any, as applicable and approval of any concerned authority(ies) and Articles of Association of the company, the remuneration to Mr. Sachin Jain, Non-Executive Director, by way of monthly [Showing first 8,000 characters — download PDF for full document]