India Merger Acquisition MCA Regulatory Filings — September 22, 2026

22-09-2026

Agribio Spirits Limited (ASL) has convened an equity shareholder meeting on October 24, 2026, pursuant to NCLT Jaipur Bench orders dated August 13, 2026 (as modified September 3, 2026), to approve the Scheme of Amalgamation (merger by absorption) of Agribiotech Industries Limited (ABIL) into ASL. The scheme involves a share exchange ratio report dated December 30, 2024, and a fairness opinion dated December 31, 2024. The meeting will be held physically and via VC/OAVM, with remote e-voting from October 19-23, 2026. The filing includes financial statements, auditor certificates, and compliance reports, but no financial metrics or performance data are disclosed in this notice.

• · Meeting date: October 24, 2026, at 3:00 p.m. IST, held physically at 10th Floor, Signature Elite, J-7 Narayan, Jaipur, and via VC/OAVM.
• · Remote e-voting starts October 19, 2026, 9:00 a.m. IST and ends October 23, 2026, 5:00 p.m. IST.
• · Cut-off date for e-voting: September 30, 2025 (likely a typo, as it precedes the filing date; possibly September 30, 2026).
• · Share exchange ratio report dated December 30, 2024, and fairness opinion dated December 31, 2024, by Swaraj Shares & Securities.
• · BSE observation letter dated February 17, 2026, and no-objection letter dated February 17, 2026, received from BSE.
• · Complaint report submitted to BSE on February 11, 2025, and compliance report dated January 13, 2025.
• · Audited financial statements of both companies as of March 31, 2025 (implied by 'as at 31st March'), and unaudited quarterly statements included.
• · Ongoing adjudication, recovery proceedings, and enforcement actions against ABIL and its promoters/directors are detailed in the notice (pages 332-338).

22-09-2026

PDS Limited has informed the exchanges that its step-down subsidiary, Design COE Limited (Hong Kong), incorporated a new wholly owned subsidiary in Ontario, Canada named 'Design COE Canada Inc.' on September 21, 2026. The entity will focus on design-led sourcing for the Canadian fashion and apparel market, with an initial subscription cost of approximately INR 95,765 ($1,000).

• · The new entity is a step-down subsidiary of PDS Limited, with PDS holding 85% control.
• · The incorporation date is September 21, 2026, and the entity is based in Ontario, Canada.
• · The consideration for subscription was cash, amounting to approximately INR 95,765 ($1,000).
• · No governmental or regulatory approvals were required for the incorporation.

22-09-2026

Maithan Alloys Limited acquired 11,730 equity shares (0.01% shareholding) of ESDS Software Solution Limited through the stock exchange on September 21, 2026, for a total cash consideration of Rs. 1.90 Crore. The acquisition is part of Maithan's investment strategy to reap long-term/short-term investment benefits, and the company does not intend to acquire control of the target. ESDS Software Solution Limited is an AI-enabled IT services provider with FY 2025-26 turnover of Rs. 378 Crore and PAT of Rs. 62 Crore.

• · The acquisition was completed on 21st September, 2026 at 3:30 P.M.; the company became aware of detailed particulars on 22nd September, 2026 at 10:06 A.M.
• · The acquisition is not a related party transaction and no promoter/group companies have interest in the target entity.
• · No governmental or regulatory approvals are required for the acquisition.
• · ESDS Software Solution Limited was incorporated on August 18, 2005 and operates in India.
• · The target entity serves Governments, PSUs, BFSI institutions, and enterprises across banking, public services, manufacturing, healthcare, retail, energy, logistics, and other sectors.
• · The information about the target entity was obtained from its website, Annual Report for FY 25-26, and BSE website.

22-09-2026

OBCL Infrastructure Private Limited, a member of the promoter group of OBCL Limited (formerly Orissa Bengal Carrier Ltd.), acquired a total of 11,982 equity shares on the NSE through on-market purchases on September 18, 21, and 22, 2026, representing 0.053% of the company's paid-up equity capital. The transactions were disclosed under Regulation 7(2) of the SEBI (Prohibition of Insider Trading) Regulations, 2015. This is a routine promoter-group shareholding disclosure with no financial impact on the company's operations.

• · The acquisition was executed on the NSE (National Stock Exchange) on three separate dates: September 18, 2026 (403 shares), September 21, 2026 (5,419 shares), and September 22, 2026 (2,060 shares).
• · OBCL Infrastructure Private Limited held 23,64,045 equity shares (10.21% of paid-up capital) prior to the acquisition, and 23,75,547 shares (10.26%) after the acquisition.
• · The disclosure was made in Form C under Regulation 7(2) read with Regulation 6(2) of the SEBI (Prohibition of Insider Trading) Regulations, 2015.
• · The acquirer's PAN is AADCR9180L and CIN is U45201CT2007PTC020300.
• · The company's ISIN is INE426Z01016 and trading symbol is OBCL (Scrip Code: 541206).

22-09-2026

Gem Aromatics Limited announced that its Executive Committee approved the conversion of pre-existing inter-company loans into equity shares of its wholly owned subsidiary, Krystal Ingredients Private Limited, at an issue price of ₹47,710 per share (face value ₹10 plus premium of ₹47,700). The transaction involves no fresh capital infusion and will not change the company's 100% shareholding in the subsidiary. Krystal's turnover grew sharply from ₹1,111.35 thousand in FY 2023-24 to ₹3,23,296.64 thousand in FY 2025-26, though the conversion is a related-party transaction exempt from RPT provisions as it is between the holding company and its wholly owned subsidiary.

• · The conversion is expected to be completed within one month from receipt of requisite approvals.
• · No regulatory approvals are required for the acquisition.
• · The transaction is on an arm's length basis and exempt from related party transaction provisions under Listing Regulations.
• · Krystal Ingredients Private Limited was incorporated on April 22, 2021, and is engaged in manufacturing of essential oils, aroma chemicals, and specialty chemicals.
• · The company has facilities in Silvassa (Dadra & Nagar Haveli) and Budaun (Uttar Pradesh).

22-09-2026

NHPC Limited has informed the exchanges that the Ministry of Corporate Affairs (MCA) has scheduled a hearing on September 28, 2026, for the scheme of amalgamation between its wholly owned subsidiary, Jalpower Corporation Limited (Transferor Company), and NHPC Limited (Transferee Company), under Sections 230-232 of the Companies Act, 2013. This hearing date replaces the previously postponed date of August 25, 2026. The filing is a procedural update on the merger process and does not contain any financial results or performance data.

• · The hearing was originally scheduled for August 25, 2026, but was postponed.
• · Jalpower Corporation Limited is a wholly owned subsidiary of NHPC Limited.
• · The amalgamation is being filed under Sections 230-232 of the Companies Act, 2013.
• · The filing is made in compliance with Regulation 30 of SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015.