Global High-Priority Regulatory Events — August 12, 2026

12-08-2026

Simbhaoli Sugars reported a net loss of ₹1,263.69 Lacs for Q1 FY27 (June 30, 2026), compared to a loss of ₹1,035.74 Lacs in the same quarter last year, with revenue from operations declining 36.9% YoY to ₹14,434.51 Lacs. The company remains under Corporate Insolvency Resolution Process (CIRP) with an Interim Resolution Professional (IRP) in control, and the results were not reviewed by the Audit Committee or Board.

• · The company is under CIRP; NCLT admitted the petition on July 11, 2024, and Mr. Anurag Goel was appointed as IRP.
• · Results were not considered by Audit Committee or Board; certified by CFO and taken on record by IRP.
• · Segment-wise: Sugar segment revenue declined to ₹11,190.15 Lacs (from ₹16,841.36 Lacs YoY), Distillery segment revenue declined to ₹3,401.63 Lacs (from ₹8,023.56 Lacs YoY).
• · Sugar segment loss widened to ₹1,123.33 Lacs (from ₹1,140.83 Lacs loss YoY), Distillery segment loss widened to ₹522.17 Lacs (from ₹203.71 Lacs loss YoY).
• · Total borrowings stood at ₹1,01,074.49 Lacs.
• · Punjab National Bank had declared the company and guarantors as Willful Defaulters, which was set aside by High Courts; PNB also issued a show cause notice on April 25, 2025, to categorize the account as fraud.

12-08-2026

12-08-2026

Unitech International Ltd has informed the stock exchange that the 14th meeting of its Committee of Creditors (CoC), initially scheduled for August 7, 2026, was deferred and further rescheduled to August 11, 2026. The company is under the Corporate Insolvency Resolution Process (CIRP), and the meeting will be held via video conferencing. No financial figures, milestones, or material developments beyond the repeated rescheduling were disclosed in this filing.

• · The initial CoC meeting was scheduled for August 7, 2026, then deferred to August 10, 2026, and further rescheduled to August 11, 2026.
• · The Resolution Professional's IBBI Registration Number is IBBI/IPA-002/IP-N00828/2019-2020/12629.
• · AFA (Authorisation for Assignment) validity of the Resolution Professional expired on June 30, 2026.

12-08-2026

Paradeep Phosphates Limited has incorporated a wholly owned not-for-profit subsidiary, 'Fertilizer Innovation Foundation–India', on August 11, 2026, to promote research, innovation, and capacity building in the fertilizer and agriculture sector. The subsidiary was established with a cash consideration of INR 10 per share for 100% of the initial paid-up share capital. This move aligns with the company's long-term sustainability and strategic objectives, though no financial details on the investment size or expected returns were disclosed.

• · The subsidiary was incorporated under Section 8 of the Companies Act, 2013, as a not-for-profit entity.
• · The company had previously informed the exchanges on August 5, 2026, about the board's approval for this incorporation.
• · The subsidiary will collaborate with national and international institutions to support sustainable agricultural practices and improve fertilizer use efficiency.

12-08-2026

Reliance Communications Limited has informed the stock exchanges that the 74th meeting of its Committee of Creditors (CoC) is scheduled for August 13, 2026, as part of the ongoing corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016. The company has been under the management of Resolution Professional Mr. Anish Niranjan Nanavaty since June 28, 2019, following an order by the NCLT Mumbai Bench. No financial figures or performance metrics are disclosed in this filing.

• · The company has been under corporate insolvency resolution process since June 28, 2019.
• · The Resolution Professional was appointed by the NCLT Mumbai Bench vide order dated June 21, 2019.
• · The meeting is the 74th meeting of the Committee of Creditors.

12-08-2026

Pasupati Fincap Limited has received an open offer from acquirer Uday Narang for up to 12,22,000 (₹12.22 Lakh) fully paid-up equity shares. The Detailed Public Statement (DPS) dated August 11, 2025, was published in Financial Express, Jansatta, and Mumbai Lakshadeep newspapers on August 12, 2026. No specific financial terms or price have been disclosed in this filing.

• · The Detailed Public Statement (DPS) is dated August 11, 2025 (indicating a prior year reference, while filing date is August 12, 2026 - suggests the DPS preparation significantly predates the publication).
• · The offer is made under SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011, specifically Regulations 3(1), 4, 13, 14, and 15.
• · Offer size is up to 12,22,000 (Twelve Lakh Twenty Two Thousand) fully paid-up equity shares of the target company, Pasupati Fincap Limited.
• · The DPS was published in three newspapers: Financial Express (English - all editions), Jansatta (Hindi - all editions), and Mumbai Lakshadeep (Marathi - Mumbai edition).

12-08-2026

BOA Acquisition Corp. II completed its initial public offering (IPO) of 14,375,000 units at $10.00 per unit, raising gross proceeds of $143,750,000, and a private placement of 221,500 units raising $2,215,000. The combined net proceeds of $143,750,000 were placed in a trust account. The company has 12 months to complete an initial business combination or it must redeem public shares.

• · IPO price per unit: $10.00
• · Each unit consists of one Class A ordinary share and one right to receive one Class A ordinary share upon completion of an initial business combination
• · Private placement units are subject to transfer restrictions until 30 days after the initial business combination and have registration rights
• · Trust account funds will be released upon completion of initial business combination, redemption in connection with certain amendments, or redemption if no business combination within 12 months from IPO closing
• · Audited balance sheet as of August 5, 2026 included as Exhibit 99.1

12-08-2026

Inflection Point Acquisition Corp. V (IPEXU) and GOWell Technology Limited announced that the SEC declared effective their Registration Statement on Form F-4 for the proposed business combination. The definitive proxy statement/prospectus will be mailed to SPAC shareholders of record as of June 30, 2026, for a vote on the combination. The filing also notes a separate shareholder vote on an extension of the business combination deadline, with no financial figures or performance metrics disclosed.

• · Registration Statement on Form F-4 declared effective by SEC on August 11, 2026.
• · Record date for shareholders entitled to vote on the business combination is June 30, 2026.
• · SPAC also filed a definitive proxy statement on July 20, 2026, for a separate vote to extend the business combination deadline.
• · Business Combination Agreement originally dated October 13, 2025, and amended on December 22, 2025, and July 13, 2026.
• · No financial terms, transaction value, or performance metrics were disclosed in this filing.

12-08-2026

Lenskart Solutions reported Q1 FY26 standalone revenue of ₹1,524.43 Cr, up 30.6% YoY from ₹1,167.54 Cr, and net profit of ₹151.48 Cr, up 45.1% YoY from ₹104.43 Cr. However, profit declined 7.4% sequentially from ₹163.57 Cr in Q4 FY26. The board approved an additional equity stake in Baofeng Framekart Technology Limited, incorporation of subsidiaries in South Korea and China, and allotment of 5,85,561 equity shares under ESOP. The company also disclosed the acquisition of a 50% stake in Marco Optical (Thailand) for ₹7.08 crore.

• · The board approved a scheme of merger of wholly owned subsidiaries Dealsbro Online Services Private Limited and Lenskart Eyetech Private Limited into Lenskart Solutions Limited, subject to NCLT and other approvals.
• · During Q1 FY26, the company's wholly owned subsidiary acquired a 50% stake in Marco Optical (Thailand) Co. Ltd. for ₹7.08 crore.
• · Total IPO proceeds were ₹7,278.02 crore; ₹363.77 crore had been utilised up to 30 June 2026.
• · Exceptional items in Q1 FY25 included impairment of investments of ₹13.59 crore; no exceptional items in Q1 FY26.
• · Current tax for Q4 FY26 included an income tax credit of ₹7.22 crore relating to a previous year.
• · The company changed presentation of financial results from Rs. in Million to Rs. in Crore, which does not impact any reported figures.

12-08-2026

Dixon Technologies (India) Limited is incorporating a new subsidiary, Adivistar Electronics India Private Limited, in which it will hold a 51% stake (25,50,000 equity shares of INR 10 each) for a total cash consideration of INR 2,55,00,000 (₹2.55 Cr). The subsidiary will engage in OEM manufacturing of electronic devices, including smartphones, and the investment has received regulatory approval from MeitY under Press Note 3 for proposed investment by vivo Mobile India Private Limited. This strategic move expands Dixon's manufacturing footprint with a partner, though Dixon will not hold full control and the subsidiary is yet to be incorporated.

• · The subsidiary is yet to be incorporated (date of incorporation not specified).
• · Approval from MeitY under Press Note 3 (2020 Series) was required and obtained for the proposed investment by vivo Mobile India Private Limited.
• · The consideration is cash, not a share swap.
• · Dixon will hold 51% control, not 100% ownership.
• · The subsidiary will focus on OEM manufacturing of electronic devices, including smartphones.

12-08-2026

Citizen Solar Limited (formerly Citizen Infoline Limited) has received BSE listing and trading approval for 86,46,000 equity shares of ₹10 each, issued pursuant to the Scheme of Amalgamation of Citizen Solar Private Limited (transferor) with the company. The shares are ranking pari-passu with existing equity shares and will be available for trading from August 12, 2026. This marks the completion of a key step in the amalgamation process.

• · Date of allotment of the shares: April 3, 2025
• · Distinctive numbers of the shares: 5397301 to 14043300
• · BSE Notice No. 20260471-24 dated August 11, 2026
• · Trading effective from August 12, 2026
• · Company CIN: L31100GJ1994PLC023561

12-08-2026

McKinley Acquisition Corp (MKLY) filed an S-4 registration statement on August 12, 2026, for a proposed business combination with Space-Eyes, Inc., a Delaware-based space technology company. The deal involves McKinley domesticating from a Cayman Islands entity to a Delaware corporation, renaming to Space-Eyes, Inc., and issuing up to 53,615,853 shares of common stock, 8,061,574 warrants, and 13,943,355 shares underlying convertible notes to Space-Eyes securityholders. McKinley raised $172.5M in its IPO (including full over-allotment) held in trust, while Space-Eyes has $9.13M in convertible notes converting into 1.82M shares and warrants with exercise prices of $11.00 and $5.50 per share.

• · McKinley's management team and affiliates collectively own approximately 55.4% of the membership interests in the Sponsor.
• · Up to 853,448 of the Founder Shares were subject to forfeiture if the underwriters' over-allotment option was not exercised in full (it was exercised in full).
• · Clear Street has the right to receive up to 229,008 Class B ordinary shares if the Lookback Price (30-day VWAP after lock-up and registration effectiveness) is less than $1.25.
• · Each McKinley Public Unit consists of one Class A Ordinary Share and one right to receive one-tenth of one Class A Ordinary Share upon a business combination.
• · The Business Combination Agreement was dated July 30, 2026.
• · Space-Eyes was formerly known as Channel Logistics, LLC dba Space-Eyes and changed its name on August 5, 2025.
• · Space-Eyes is incorporated in Delaware and headquartered in Miami, FL.

12-08-2026

The Hon'ble National Company Law Tribunal (NCLT), Cuttack Bench, has dismissed an application filed by Bhushan Power & Steel Limited under Section 7 of the Insolvency and Bankruptcy Code, 2016, seeking to initiate Corporate Insolvency Resolution Process (CIRP) against Nova Iron & Steel Limited. The application, which claimed a default of ₹306,52,18,109/- (₹306.52 Cr), was dismissed by order dated August 5, 2026, providing a significant positive outcome for Nova Iron & Steel Ltd. However, the underlying financial dispute and the company's past acknowledgment of debt in its balance sheet remain unresolved matters.

• · The NCLT Cuttack Bench dismissed the application (CP (IB) No. 34/CB/2024) filed by Bhushan Power & Steel Ltd. against Nova Iron & Steel Ltd. under Section 7 of the IBC.
• · The Corporate Debtor (Nova Iron & Steel) had raised a preliminary objection that the application was barred by limitation, arguing that the loan was repayable on demand and the limitation period expired on 20.07.2014.
• · The Corporate Debtor also contended that the application was filed with fraudulent and malicious intent, warranting invocation of Section 65 of the IBC.
• · The applicant (Bhushan Power & Steel) had claimed that the last demand notice was issued on 26.04.2021 and relied on the Supreme Court's COVID-19 extension of limitation (15.03.2020 to 28.02.2022) to argue the application was within the limitation period.
• · The Corporate Debtor had made substantial interest and principal payments from FY 2012-13 to FY 2017-18, totaling over ₹70 Cr in interest and over ₹32 Cr in principal repayments.
• · The Corporate Debtor's balance sheet as on 31.03.2019 was cited by the applicant as an acknowledgment of debt, but the Corporate Debtor argued that subsequent annual returns disputed the liability.

12-08-2026

UltraTech Cement Limited has entered into agreements to acquire a 26% equity stake in Solaris Horizon Energy Private Limited, a special purpose vehicle that will supply 91 MWp DC / 65 MW AC solar power to UltraTech's plants in Chhattisgarh on a captive basis. The cash consideration for the acquisition is up to ₹27,75,50,000 (₹27.755 Cr). The acquisition is aimed at meeting the company's green energy needs, optimizing energy costs, and complying with captive power consumption regulations under electricity laws.

• · Solaris Horizon Energy Private Limited was incorporated on 10th December 2025 and has nil turnover for the last three years.
• · The solar project is located at Village Puran, Tehsil & District - Mungeli, Chhattisgarh.
• · The acquisition is not a related party transaction and the promoter/promoter group/group companies have no interest in the acquisition.
• · Completion of the acquisition is expected within 180 days from the execution of the agreements.

12-08-2026

KD Green Industries Limited (formerly Manbro Industries) has approved an investment of up to ₹15,00,00,000 (₹15 Crore) in its subsidiary K D Infrastructures Private Limited (KDIPL) via subscription to further issue of capital. The funds are intended for business expansion, capital expenditure, operational support, and loan repayment. The target subsidiary, incorporated in August 2024, has nil turnover to date and is a related party, with the company holding 99.84% pre-issue stake.

• · The target company, K D Infrastructures Private Limited, was incorporated on 05/08/2024 and has reported nil turnover for the last 3 years.
• · The investment is a related-party transaction as KDIPL is a 99.84% subsidiary of KD Green Industries.
• · The acquisition is expected to be completed during Financial Year 2026-27.
• · The consideration is cash, and the company may subscribe in one or more tranches.
• · No governmental or regulatory approvals are required for the acquisition.

12-08-2026

Chatha Foods Limited has been allotted 2,03,300 equity shares of its subsidiary Allana CF Foods Private Limited for ₹20,33,000 via a rights issue, increasing its stake to 51% and gaining majority control. The subsidiary, incorporated in April 2025, has nil turnover and is engaged in ready-to-eat and ready-to-cook products. The transaction is at arm's length and involves cash consideration.

• · Allana CF Foods Private Limited was incorporated on April 8, 2025, and has nil turnover.
• · The subsidiary's authorised share capital is ₹42,00,00,000 divided into 4,10,00,000 equity shares and 10,00,000 preference shares.
• · The paid-up share capital is ₹39,80,50,000 divided into 3,98,05,000 equity shares.
• · The transaction is at arm's length and does not involve promoter/promoter group interest beyond Chatha Foods' shareholding.
• · No governmental or regulatory approvals were required for the acquisition.

12-08-2026

CID HoldCo, Inc. (Dot Ai) received a Staff Determination from Nasdaq on August 6, 2026, to delist its common stock (DAIC) for failing to maintain the minimum Market Value of Listed Securities (MVLS) of $50 million. The company had until August 4, 2026, to regain compliance but failed to do so, though it did successfully regain compliance with the minimum bid price requirement on June 23, 2026. Dot Ai plans to appeal the delisting by requesting a hearing before a Nasdaq Hearings Panel by August 13, 2026, which will stay any suspension pending a decision, but there is no assurance of a favorable outcome.

• · The company also faces an additional deficiency for failing to maintain minimum market value of publicly held shares (MVPHS) of $15 million, with a compliance deadline of August 10, 2026.
• · The hearing request must be submitted by 4:00 p.m. Eastern Time on August 13, 2026, and is subject to a $20,000 fee.
• · The company's warrants (DAICW) are also listed on Nasdaq, with an exercise price of $287.50 per share after a reverse stock split on May 29, 2026.
• · Dot Ai serves industries including aviation, construction, delivery, military, mining, retail, seaports, medical logistics, warehousing, and manufacturing.

12-08-2026

An open offer has been announced by Annjana Dugar, Likhitta Dugar, and Antariksh Dugar (Acquirers), together with Padam Dugar (PAC), to acquire up to 6,54,966 equity shares (26% of voting share capital) of Colinz Laboratories Ltd. at ₹54 per share, aggregating to ₹3,53,68,164. A reminder advertisement was published on August 12, 2026, in Financial Express (English), Jansatta (Hindi), and Pratahkal (Marathi). The offer is managed by Saffron Capital Advisors Private Limited under SEBI (SAST) Regulations, 2011.

• · The reminder advertisement was published on August 12, 2026, in Financial Express (English, All Editions), Jansatta (Hindi, All Editions), and Pratahkal (Marathi, Mumbai Edition).
• · The offer is managed by Saffron Capital Advisors Private Limited (SEBI Registration No: INM000011211).
• · The target company's scrip code on BSE is 531210.
• · The registered office of Saffron Capital Advisors is at 605, Sixth Floor, Centre Point, J B Nagar, Andheri East, Mumbai-400059.

12-08-2026

12-08-2026

63 moons technologies limited has informed exchanges that its step-down subsidiary, Quantblock Technovation Private Limited, has allotted 89,00,000 equity shares of Re. 1 each on a rights basis to its parent, Ticker Limited, for a cash consideration of Rs. 89 Lakhs. The investment is intended to meet the working capital requirements of Quantblock, which reported zero turnover and a net loss of Rs. 548.32 Lakhs for FY2025-26. The transaction is classified as a related party transaction but is exempt under listing regulations as it is a rights issue between a holding company and its wholly owned subsidiary.

• · Quantblock was incorporated on May 09, 2025 and is engaged in providing a trading platform.
• · The company has no turnover for FY2025-26 and reported a net loss of Rs. 548.32 Lakhs.
• · The rights issue was completed on August 08, 2026.
• · No promoter/promoter group/group companies have any interest in the investment.
• · The transaction is exempt from related party transaction provisions under listing regulations.

12-08-2026

GRP Limited has completed its investment in BECIS Solar 5 Private Limited by subscribing to 2,60,48,649 equity shares at ₹1 each for a total cash consideration of ₹2.60 crore, achieving a 26.43% stake. This strategic investment enables GRP to procure solar power at a preferential tariff for its Gujarat manufacturing units, reducing energy costs and supporting renewable energy use. However, BECIS is a newly incorporated entity (July 2025) with no turnover yet, and the investment is a related-party transaction, though conducted at arm's length.

• · BECIS was incorporated on 8th July 2025 and has not yet started operations (turnover: NIL).
• · The investment is a related-party transaction conducted at arm's length.
• · The investment complies with Electricity Rules, 2005 requiring 26% proportionate ownership as a captive user.
• · The solar project is an 8 MW captive generating station located in the distribution area of Dakshin Gujarat Vij Company Limited.

12-08-2026

N2N Technologies Ltd announced a change in management and control effective August 13, 2026, following the successful completion of an Open Offer by Harmony Remedies India Private Limited (along with PACs Mr. Firoze Nariman Kapadia and Ms. Aditi Vipin Parikh). The outgoing promoters Rahul Dilip Shah and Rekha Rani Sarawgi cease to be promoters, and the company will cease its IT & software consulting business. No financial figures or shareholding percentages were disclosed in this filing.

• · The Board meeting commenced at 6:00 PM and concluded at 6:18 PM on August 12, 2026.
• · The outgoing promoters' shareholding will be reclassified from Promoter to Public category.
• · The Acquirer/PACs are not related parties of the company prior to the change in control.
• · The company will cease to be engaged in the IT & Software consulting business after the change in control.

12-08-2026

12-08-2026

SKIL Infrastructure Ltd, currently under Corporate Insolvency Resolution Process (CIRP) by order of the Hon'ble NCLT Mumbai dated February 1, 2024, held its ninth Committee of Creditors (CoC) meeting on August 12, 2026. The meeting was conducted virtually from 4:30 PM to 6:15 PM. No specific financial outcomes or resolutions were disclosed in this filing.

• · Company is under CIRP per NCLT Mumbai order dated February 1, 2024.
• · Resolution Professional is Purusottam Behera, IBBI Registration No. IBBI/IPA-002/IP-N00940/2019-20/12993.
• · Meeting was held via audio-visual virtual mode.
• · No specific resolutions or financial outcomes were disclosed in the filing.

12-08-2026

Midland Polymers Ltd. held a board meeting on August 12, 2026, approving a complete change in management following the completion of an open offer. The company reported a net loss of ₹32.05 Lakh for the quarter ended June 30, 2026, widening from a loss of ₹5.02 Lakh in the same quarter last year, with revenue from operations remaining nil. Key decisions include renaming the company to Rare Earth Engineers Limited, shifting its registered office, appointing a new Chairman & Managing Director, and reclassifying the former promoter to public category.

• · Total expenses for the quarter ended June 30, 2026 were ₹35.40 Lakh, up from ₹5.02 Lakh in the same quarter last year.
• · Other expenses for the quarter ended June 30, 2026 were ₹34.77 Lakh, compared to ₹4.27 Lakh in the same quarter last year.
• · Employee benefits expense for the quarter ended June 30, 2026 was ₹0.63 Lakh, down from ₹0.75 Lakh in the same quarter last year.
• · Basic and diluted EPS for the quarter ended June 30, 2026 was ₹(4.79), compared to ₹(0.75) in the same quarter last year.
• · The 34th Annual General Meeting is scheduled for September 24, 2026 at 12:30 p.m. via video conference.
• · Mr. Shaik Mahammad Amaan holds 29,86,248 shares (18.64%) in the company.

12-08-2026

Nephrocare Health Services Ltd has clarified that its Kazakhstan entity, NPHSK LLP, is a step-down subsidiary (not wholly owned) because its Singapore subsidiary holds 99% of the charter capital, with 1% held by another participant. The entity was incorporated on May 26, 2026, with a charter capital of KZT 5,000,000 (approx. USD 10,500), to expand kidney care and dialysis services in Kazakhstan. No financial performance data or period-over-period comparisons are provided in this filing.

• · The clarification corrects the earlier disclosure dated May 26, 2026, which had incorrectly described NPHSK LLP as a step-down wholly owned subsidiary.
• · NPHSK LLP was incorporated under the laws of the Republic of Kazakhstan; no special governmental or regulatory approvals were required beyond standard registration.
• · The entity's objective includes establishment and operation of dialysis centres, procurement of medical equipment and consumables, and provision of comprehensive patient care.
• · Specific regulatory/licensing approvals will be obtained as and when required for regulated activities.

12-08-2026

Mallcom (India) Limited announced that the National Company Law Tribunal (NCLT), Kolkata Bench, has rejected the Scheme of Amalgamation between the company and its wholly-owned subsidiary, Mallcom VSFT Gloves Private Limited, due to insufficient shareholder approval (less than 90% of shares). The company is evaluating its next steps.

• · The NCLT order was dated July 9, 2026, and the company received a certified copy on August 12, 2026.
• · The proceedings before the Regional Director were quashed as a result of the NCLT order.
• · The company is evaluating further course of action.

12-08-2026

Modiv Industrial, Inc. (MDV-PA) filed a delisting notice with the SEC on August 12, 2026, following the effective merger with Global Net Lease, Inc. The NYSE will remove Modiv's securities from listing and registration at the opening of business on August 24, 2026. Under the merger, each share of Class C Common Stock was converted into 1.975 shares of Global Net Lease common stock, while each share of 7.375% Series A Preferred Stock was converted into $25.00 in cash plus accrued dividends. Trading was suspended on August 12, 2026.

• · Delisting effective date: August 24, 2026 at the opening of business.
• · Trading was suspended on August 12, 2026.
• · The merger was effective as of August 12, 2026.
• · Preferred stock conversion includes any accrued and unpaid dividends in addition to the $25.00 cash payment.

12-08-2026

SecMark Consultancy Limited's Board approved a Scheme of Amalgamation to merge Codifi Finserv Private Limited and SecMark Holdings Private Limited (its holding company) into itself, effective August 12, 2026. The merger aims to consolidate similar businesses, simplify the corporate structure by eliminating multiple layers, and achieve operational synergies. Post-amalgamation, promoter shareholding will decrease from 75% to 69.33% while public shareholding rises from 25% to 30.67%, reflecting dilution for promoters.

• · The amalgamation involves two transferor companies: Codifi Finserv Private Limited (incorporated August 5, 2024) and SecMark Holdings Private Limited (incorporated July 6, 2011).
• · Share exchange ratio: For Transferor Company 1, 2,000 equity shares of Transferee Company (₹10 face value) for every 100 shares held; for Transferor Company 2, 75,435 equity shares of Transferee Company for every 100 shares held.
• · Transferor Company 2 is the holding company of the Transferee Company, making the transaction a related party transaction, but it is stated to be at arm's length based on a registered valuer's report and SEBI pricing guidelines.
• · Post-amalgamation, the Transferor Companies will be dissolved without being wound up.
• · The merger is subject to approvals from statutory, regulatory, and other authorities and stakeholders.

12-08-2026

Sudarshan Chemical Industries Limited reported standalone revenue from operations of ₹677.4 Cr for Q1 FY27 (quarter ended June 30, 2026), down 7.5% from ₹732.7 Cr in Q4 FY26 and down 27.5% from ₹531.2 Cr in Q1 FY26. Profit after tax fell to ₹57.8 Cr from ₹120.4 Cr in the preceding quarter and from ₹73.3 Cr in the same quarter last year. The Board also approved an internal restructuring to directly hold 70.26% of Sudarshan Colorants India Limited (formerly Heubach Colorants India Limited) from its wholly owned subsidiaries.

• · Other income for Q1 FY27 was ₹25.8 Cr vs ₹22.7 Cr in Q4 FY26 and ₹24.6 Cr in Q1 FY26.
• · Cost of materials consumed rose to ₹444.2 Cr in Q1 FY27 from ₹388.8 Cr in Q4 FY26.
• · Employee benefits expense increased to ₹52.9 Cr in Q1 FY27 from ₹52.2 Cr in Q4 FY26.
• · Finance costs decreased to ₹6.5 Cr in Q1 FY27 from ₹7.5 Cr in Q4 FY26.
• · Depreciation and amortisation was ₹37.4 Cr in Q1 FY27 vs ₹37.0 Cr in Q4 FY26.
• · Other expenses surged to ₹180.0 Cr in Q1 FY27 from ₹137.4 Cr in Q4 FY26, partly due to a foreign exchange loss of ₹5.7 Cr vs a gain of ₹24.6 Cr in Q4 FY26.
• · Exceptional items: nil in Q1 FY27 vs a reversal of ₹5.4 Cr in Q4 FY26.
• · Basic EPS (before exceptional items) fell to ₹7.3 in Q1 FY27 from ₹14.6 in Q4 FY26 and ₹9.3 in Q1 FY26.
• · The restructuring acquisition of 70.26% of Sudarshan Colorants India Limited is an internal group reorganisation with no impact on control or operations.
• · Trading window opens on 15 August 2026.

12-08-2026

AB Private Credit Investors Corporation completed an issuer tender offer to repurchase up to 1,935,427.95 shares of its common stock at a net asset value (NAV) of $9.15 per share as of June 30, 2026. The offer expired on June 30, 2026, with 899,104.822 shares validly tendered and accepted, representing a take-up rate of approximately 46.4% of the maximum tender cap. Payment was made via promissory notes, which were settled on August 4, 2026 for a total of $8,229,686.23.

• · The tender offer was conducted under Rule 13e-4 (issuer tender offer) and was a final amendment reporting results.
• · The offer expired at 5:00 p.m. New York City time on June 30, 2026.
• · All 899,104.822 shares validly tendered were accepted for purchase; no proration was needed.
• · Payment was made via promissory notes, which were settled on August 4, 2026.

12-08-2026

Radhagobind Commercial Limited, under insolvency proceedings, has informed stock exchanges that a meeting of the Resolution Professional will be held on August 14, 2026, to approve the unaudited financial results for the quarter ended June 30, 2026. The company is under the Corporate Insolvency Resolution Process (CIRP) as per orders of the NCLT, Kolkata Bench, with Mr. Najeeb T P acting as the Resolution Professional. No financial figures or period-over-period comparisons are available in this filing.

• · The company is under CIRP with NCLT Kolkata Bench order CP (IB)/71/KB/2025 dated 30.10.2025 and IA (I.B.C)/90(KB)2026 dated 27-01-2026.
• · The meeting is scheduled for 14th August 2026 at 5:00 PM at the office of the Resolution Professional in Kannur, Kerala.
• · The filing is made under SEBI (LODR) Regulations, 2015, specifically Regulation 29 and Regulation 33.

12-08-2026

Bluerock Homes Trust, Inc. completed the disposition of an additional 21 single-family residential units from its Ballast portfolio between June 3 and August 11, 2026, for an aggregate sales price of approximately $7.1 million and net proceeds of about $6.4 million. This follows the earlier sale of 24 units in the first half of 2026, bringing total 2026 Ballast dispositions to 45 units. The company holds a 95% interest in the joint venture that owned the portfolio, and the proceeds have not yet been reinvested.

• · The dispositions were made to unaffiliated third parties under multiple separate purchase and sale agreements.
• · Pro forma financial statements assume the 21-unit sale occurred on March 31, 2026 for balance sheet purposes and on January 1, 2026 for income statement purposes.
• · Pro forma total net real estate investments decrease from $847.3M to $835.6M, while cash and equivalents increase from $170.1M to $180.9M.
• · Pro forma total assets decline slightly from $1,142.9M to $1,141.95M.
• · The company has not yet reinvested the net proceeds from these dispositions.

12-08-2026

Raymond Realty Limited incorporated a wholly owned subsidiary, Ten X Mahalaxmi Limited, on August 12, 2026, to explore new real estate projects under the redevelopment model and mitigate project-specific risks. The subsidiary has an authorized share capital of Rs.1,00,000 divided into 10,000 equity shares of Rs.10 each, with no turnover as it is yet to commence operations. This is a strategic initiative with no financial impact at this stage.

• · The subsidiary was incorporated under the Companies Act, 2013 with CIN U68100MR2026PLC479682.
• · The PAN of the subsidiary is AANCT4925B* and TAN is PNET23455F*.
• · The registered office of the subsidiary is at Jekegram, Pokhran Road No.1, Thane (W)-400606, Maharashtra.
• · The incorporation is a strategic initiative to explore redevelopment projects and mitigate project-specific risks.

12-08-2026

UVS Hospitality and Services Limited has completed the acquisition of a 34.76% stake in Calcio Restaurants Private Limited via a share swap, issuing 23,87,257 equity shares valued at ₹23,87,25,700 (₹23.87 Cr). Calcio, a Mumbai-based hotels and restaurants company, has shown strong revenue growth, with turnover rising from ₹10.26 Cr in FY23 to ₹27.84 Cr in FY24 and ₹52.03 Cr in FY25, representing a 87% YoY increase in FY25. The acquisition is intended to consolidate operations and unlock synergies, though it is not a related party transaction.

• · The acquisition was approved by the Allotment Committee of the Board on August 12, 2026.
• · The company had previously intimated the acquisition on February 21, 2026.
• · Calcio was incorporated on September 30, 2020, and is based in Mumbai.
• · The acquisition is not a related party transaction.
• · All requisite approvals including in-principle approval from BSE and member approval have been obtained.

12-08-2026

BlackRock ETF Trust filed a Form 25-NSE with the SEC on August 12, 2026, to delist the iShares U.S. Select Equity Active ETF from the Nasdaq Stock Market LLC. The delisting is being carried out under SEC Rule 17 CFR 240.12d2-2(a)(2), which permits voluntary withdrawal of a security from exchange listing. No financial figures or period-over-period comparisons are included in this filing.

• · Filing type: 25-NSE (Notice of Removal from Listing and/or Registration under Section 12(b) of the Securities Exchange Act of 1934)
• · Delisting effective date: August 12, 2026
• · SEC file number: 333-228832
• · Rule basis: 17 CFR 240.12d2-2(a)(2) (voluntary delisting)
• · Trust state of incorporation: Delaware
• · Fiscal year end: July 31

12-08-2026

Blue Water Acquisition Corp. III, a blank check company, entered into an amended and restated promissory note with Yorkville BW Acquisition Sponsor, LLC on August 11, 2026, increasing the principal amount from $500,000 to $750,000 with an additional $250,000 advance. The note is non-interest bearing, matures upon the earlier of the initial business combination or winding up, and is convertible into units of the post-combination entity at $10.00 per unit at the payee's option. The payee has waived any claim against the trust account established in connection with the IPO, with repayment to come from trust proceeds upon a business combination.

• · The note is non-interest bearing.
• · Conversion price is $10.00 per unit into New Units of the post-business combination entity.
• · The payee has waived all claims against the trust account established for the IPO.
• · The note amends and restates a prior note dated January 26, 2026 with a $500,000 principal.
• · The additional advance of $250,000 was made on August 11, 2026.

12-08-2026

Agriculture & Natural Solutions Acquisition Corp (ANSCW) filed a Form 25-NSE with the SEC on August 12, 2026, notifying the delisting of its securities from Nasdaq. The delisting is effective as of the same date and is being conducted under Rule 17 CFR 240.12d2-2(a)(1), which typically applies to voluntary or involuntary removal of a class of securities from exchange listing. The filing was submitted by Nasdaq Stock Market LLC, indicating the exchange initiated the delisting action.

• · The delisting is effective as of August 12, 2026.
• · The filing references SEC file number 333-275150.
• · The company was formerly known as Energy Opportunities Acquisition Corp (name change on December 12, 2022) and Decarbonization Plus Acquisition Corp V (name change on March 30, 2021).
• · The delisting covers Class A Ordinary Shares, Warrants, and Units.

12-08-2026

Generation Income Properties, Inc. (GIPRW) received a Nasdaq notice on August 6, 2026, that it has not regained compliance with the $1.00 minimum bid price rule (Bid Price Rule) and is also ineligible for a second 180-day extension due to a new deficiency: failure to meet the $1.0 million minimum market value of publicly held shares (Additional Deficiency). The Nasdaq Hearings Panel will consider the matter, and the company must respond by August 13, 2026. However, on August 10, 2026, the company regained compliance with the Equity Rule (minimum $2.5 million stockholders' equity), but will be subject to a one-year mandatory panel monitor; any future equity deficiency during that period will lead directly to a delisting determination without a compliance plan option.

• · The company received the initial bid price deficiency notice on January 28, 2026.
• · The 180-day compliance period for the Bid Price Rule ended on July 27, 2026.
• · The company is not eligible for a second 180-day extension because of the Additional Deficiency (market value of publicly held shares below $1.0M).
• · The company must submit its written view on the Additional Deficiency to the Panel by August 13, 2026.
• · The Panel has not yet issued a decision on continued listing.
• · Regaining compliance with the Equity Rule on August 10, 2026, triggers a one-year mandatory panel monitor; any future equity deficiency during that period will result in a delisting determination without a compliance plan option.

12-08-2026

T. Rowe Price OHA Select Private Credit Fund filed a final amendment (SC TO-I/A) on August 12, 2026, reporting the results of its issuer tender offer that expired on June 2, 2026. The Fund offered to purchase up to 3,133,134 shares, but only 1,798,229.83 shares were validly tendered—representing a 57.4% participation rate relative to the maximum. Payment of $46,679,327.48 was made via promissory notes on August 12, 2026, based on a net asset value of $25.96 per share as of June 30, 2026.

• · The tender offer expired on June 2, 2026, at 11:59 p.m. Eastern Time.
• · Payment was made via non-interest bearing, non-transferable promissory notes, not cash.
• · The Fund accepted all 1,798,229.83 shares tendered, which is below the maximum of 3,133,134 shares offered.
• · The net asset value per share was $25.96 as of the Valuation Date (June 30, 2026).

12-08-2026

Stem reported Q2 2026 revenue of $33.7 million, down 12% YoY from $38.4 million, primarily driven by reduced battery hardware resales and lower managed services revenue. However, adjusted EBITDA rose 63% to $6.2 million, marking the fifth consecutive quarter of positive adjusted EBITDA, and non-GAAP gross margin improved to 55% from 49% a year ago. The company also acquired the assets of raicoon GmbH to enhance its PowerTrack platform and reaffirmed full-year 2026 guidance across all metrics.

• · Software, services, and edge hardware revenue was $33.4M in Q2 2026, up just 1% YoY from $32.9M, with PowerTrack software revenue up 11% YoY but partially offset by lower managed services.
• · GAAP gross margin improved to 41% from 33%, while non-GAAP gross margin improved to 55% from 49% a year ago.
• · Q2 2026 net loss of $14.4M compared to net income of $202.5M in Q2 2025, primarily due to a one-time gain on debt extinguishment in prior year.
• · Company ended Q2 2026 with $38.4M in cash, up from $36.6M at end of Q1 2026; operating cash flow improved to $0.3M from negative $21.3M in Q2 2025.
• · Q2 2026 bookings of $36.8M were up 39% sequentially from $26.5M in Q1 2026.
• · Contracted backlog grew 18% sequentially to $27.1M and CARR grew 3% to $69.0M.
• · ARR at Q2 2026 end was $62.4M, up 2% sequentially; PowerTrack ARR was $42.8M (up 3% sequentially), managed services ARR was $19.6M (flat).
• · Storage AUM grew 6% sequentially to 1.8 GWh; solar AUM grew 2% sequentially to 38.3 GW.
• · Acquired assets of raicoon GmbH (April 28, 2026); launched AIONA (June 17, 2026); PowerTrack EMS won The smarter E AWARD 2026 in Smart Integrated Energy category (July 1, 2026).

12-08-2026

OceanLight Acquisition Corporation, a blank-check company, priced its $100 million IPO of 10 million units at $10.00 per unit on August 7, 2026. The proceeds will be held in trust pending a future business combination. The units begin trading on Nasdaq under 'OCLTU' and are expected to close on August 10, 2026.

• · Each unit consists of one ordinary share, one right to receive one-fourth of one ordinary share upon a business combination, and one redeemable warrant exercisable at $11.50 per share.
• · Ordinary shares, rights, and warrants are expected to trade separately under OCLT, OCLTR, and OCLTW respectively.
• · Underwriters have a 45-day option to purchase up to 1,500,000 additional units to cover over-allotments.
• · Registration statement on Form S-1 (File No. 333-296802) was declared effective on August 7, 2026.

12-08-2026

TCGX Acquisition Corp. completed its IPO and a concurrent private placement on August 6, 2026, raising total gross proceeds of $91.475 million. The IPO of 8.625 million Class A ordinary shares at $10.00 per share generated $86.25 million, and the private placement of 522,500 shares at the same price added $5.225 million. Net proceeds of $86.25 million were placed in a trust account for public shareholders, with the underwriter's discount of $862,500 excluded from the trust.

• · The IPO included full exercise of the underwriters' over-allotment option for 1,125,000 shares.
• · Private placement shares were purchased by TCGX Sponsor, LLC (436,250 shares) and Jefferies LLC (86,250 shares).
• · The trust account is held with Odyssey Transfer and Trust Company as trustee.
• · An audited balance sheet as of August 6, 2026, is included as Exhibit 99.1.

12-08-2026

XMax Inc. filed an 8-K on August 12, 2026, regarding a merger/acquisition, with Items 1.01 (Entry into Material Definitive Agreement), 2.01 (Completion of Acquisition or Disposition of Assets), and 9.01 (Financial Statements and Exhibits). However, the filing summary provides no specific details on deal size, parties, valuation, or financial metrics, limiting actionable analysis.

12-08-2026

Pelican Acquisition II Corp filed an 8-K on August 12, 2026, announcing a merger/acquisition event. The filing includes Items 8.01 (Other Events) and 9.01 (Financial Statements and Exhibits), but no specific financial details, deal structure, or strategic rationale were disclosed. The sector is not specified, and no quantitative data is available.

• · Filing date: August 12, 2026
• · Accession number: 0001829126-26-008706
• · File size: 269 KB
• · Sector: not specified