Submission of Newspaper cutting, disclosure under Regulation 30 & 47 of the SEBI (LODR) Regulations, 2015
M/s. Jain N K & Co. Chartered Accountant in practice is appointed as Internal Auditor of the Company for F. Y. 2026-2027 pursuant to Section 138 of the Companies Act, 2013
Non - applicability of Regulation 32 of SEBI (LODR) Regulations, 2015 for the 04th quarter ended 31/03/2026
The Standalone Financial Result of the Company for the 04th Quarter and year ended 31/03/2026
Pursuant to Regulation 30 & 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 read with SEBI master circular no. HO/49/14/14(7)2025-CFDPOD2/I/3762/2026 dated January 30, 2026, We wish to inform you that the Board of Directors at its meeting was held at its Registered Office on Thursday, 28th May, 2026 (commenced at 11:30 A.M. and concluded at 12.40 P.M.) have inter-alia considered / approved /adopted the agenda as per attached outcome of Board Meeting.
Annual Secretarial Compliance Report for the year ended 31/03/2026 under Regulation 24A of SEBI (LODR) Regulations, 2015
1. The Standalone Audited Financial Results with Limited Review Report by the Statutory Auditors for the 04th Quarter and year ended 31st March, 2026. 2. Appointment of Internal Auditor for F.Y. 2026-2027. 3. To discuss any other matters with the permission of the Chairman.
Certificate under Regulation 74(5) of (DP) Regulations, 2018 for the 04th quarter ended 31/03/2026
Format of Initial Disclosure to be made by an entity identified as a Large Corporate. Sr. No. Particulars Details 1Name of CompanyT Spiritual World Ltd 2CIN NO.L63040WB1986PLC040796 3 Outstanding borrowing of company as on 31st March / 31st December, as applicable (in Rs cr) 0.00 4Highest Credit Rating during the previous FY NA 4aName of the Credit Rating Agency issuing the Credit Rating mentioned in (4)Not Applicable 5Name of Stock Exchange# in which the fine shall be paid, in case of shortfall in the required borrowing under the frameworkBSE We confirm that we are a Large Corporate as per the applicability criteria given under the SEBI circular SEBI/HO/DDHS/CIR/P/2018/144 dated November 26, 2018. No Name of the Company Secretary: Nikita Roy Designation: Company Secretary cum Compliance Officer EmailId: complianceofficer@tspiritualworld.com Name of the Chief Financial Officer: Sushma Rana Designation: Chief Financial Officer EmailId: info@tspiritualworld.com Date: 14/04/2026 Note: In terms para of 3.2(ii) of the circular, beginning F.Y 2022, in the event of shortfall in the mandatory borrowing through debt securities, a fine of 0.2% of the shortfall shall be levied by Stock Exchanges at the end of the two-year block period. Therefore, an entity identified as LC shall provide, in its initial disclosure for a financial year, the name of Stock Exchange to which it would pay the fine in case of shortfall in the mandatory borrowing through debt markets.
Intimation of Closure of Trading Window for Audited Financial Result for the 04th quarter and year ended on 31/03/2026
| Particulars | Jun 2023 | Sep 2023 | Dec 2023 | Mar 2024 | Jun 2024 | Sep 2024 | Dec 2024 | Mar 2025 | Jun 2025 | Sep 2025 | Dec 2025 | Mar 2026 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Revenue from Operations | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| YOY Revenue Growth % | - | - | - | - | - | - | - | - | - | - | - | - |
| Other Income | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.03 | 0.00 |
| Total Income | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.03 | 0.00 |
| Total Expenses + | 0.09 | 0.04 | 0.04 | 0.04 | 0.09 | 0.04 | 0.03 | 0.04 | 0.10 | 0.04 | 0.03 | 0.04 |
| Cost of Materials Consumed | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Employee Benefit Expense | 0.02 | 0.02 | 0.02 | 0.02 | 0.02 | 0.02 | 0.02 | 0.02 | 0.02 | 0.02 | 0.01 | 0.01 |
| Other Expenses | 0.07 | 0.02 | 0.02 | 0.02 | 0.08 | 0.02 | 0.01 | 0.02 | 0.08 | 0.03 | 0.01 | 0.02 |
| Operating Profit | -0.09 | -0.04 | -0.04 | -0.04 | -0.09 | -0.04 | -0.03 | -0.04 | -0.10 | -0.04 | -0.03 | -0.04 |
| OPM % | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% |
| Profit Before Tax + | -0.09 | -0.03 | -0.03 | -0.04 | -0.09 | -0.04 | -0.03 | -0.04 | -0.09 | -0.04 | 0.01 | -0.04 |
| Tax Expense | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Tax % | - | - | - | - | - | - | - | - | - | - | 0% | - |
| Profit After Tax | -0.09 | -0.03 | -0.03 | -0.04 | -0.09 | -0.04 | -0.03 | -0.04 | -0.09 | -0.04 | 0.01 | -0.04 |
| EPS (Basic) | -0.05 | -0.02 | -0.02 | -0.02 | -0.05 | -0.02 | -0.02 | -0.02 | -0.05 | -0.02 | 0.00 | -0.02 |
| Particulars | Mar 2026 | Mar 2025 | Mar 2024 | Mar 2023 | Mar 2022 | Mar 2021 |
|---|---|---|---|---|---|---|
| Revenue from Operations | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| YOY Revenue Growth % | - | - | - | - | - | - |
| Other Income | 0.04 | 0.01 | 0.01 | 0.00 | 0.05 | 0.10 |
| Total Income | 0.04 | 0.01 | 0.01 | 0.00 | 0.05 | 0.10 |
| Total Expenses + | 0.21 | 0.21 | 0.20 | 0.18 | 0.18 | 0.17 |
| Employee Benefit Expense | 0.06 | 0.07 | 0.07 | 0.06 | 0.06 | 0.06 |
| Other Expenses | 0.14 | 0.14 | 0.13 | 0.12 | 0.12 | 0.11 |
| Operating Profit | -0.21 | -0.21 | -0.20 | -0.18 | -0.18 | -0.17 |
| OPM % | 0% | 0% | 0% | 0% | 0% | 0% |
| Profit Before Exceptional | -0.17 | -0.20 | -0.19 | -0.18 | -0.12 | -0.07 |
| Exceptional Items | 0.00 | 0.00 | 0.00 | 0.00 | -1.06 | -1.08 |
| Profit Before Tax + | -0.17 | -0.20 | -0.19 | -0.18 | -1.18 | -1.15 |
| Tax Expense | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Tax % | - | - | - | - | - | - |
| Profit After Tax | -0.17 | -0.20 | -0.19 | -0.18 | -1.18 | -1.15 |
| EPS (Basic) | -0.08 | -0.10 | -0.10 | -0.09 | -0.59 | -0.57 |
| Particulars | Mar 2026 | Mar 2025 | Mar 2024 | Mar 2023 | Mar 2022 | Mar 2021 |
|---|---|---|---|---|---|---|
| ASSETS | ||||||
| Non-Current Assets + | 1.31 | 1.31 | 1.37 | 1.52 | 1.69 | 1.90 |
| Property, Plant & Equipment | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Capital Work in Progress | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Non-Current Investments | 0.03 | 0.03 | 0.03 | 0.03 | 0.03 | 0.03 |
| Goodwill | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Other Intangible Assets | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Current Assets + | 0.03 | 0.04 | 0.18 | 0.22 | 0.24 | 1.25 |
| Inventories | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Trade Receivables | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Cash and Cash Equivalents | 0.00 | 0.00 | 0.00 | 0.02 | 0.01 | 0.01 |
| Current Investments | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| LIABILITIES & EQUITY | ||||||
| Total Equity | 1.16 | 1.33 | 1.53 | 1.73 | 1.91 | 3.09 |
| Equity Share Capital | 20.00 | 20.00 | 20.00 | 20.00 | 20.00 | 20.00 |
| Other Equity | -18.84 | -18.67 | -18.47 | -18.27 | -18.09 | -16.91 |
| Non-Current Liabilities | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Current Liabilities | 0.17 | 0.02 | 0.02 | 0.01 | 0.01 | 0.06 |
| Total Liabilities | 0.17 | 0.02 | 0.02 | 0.01 | 0.01 | 0.06 |
| Particulars | Mar 2026 | Mar 2025 | Mar 2024 | Mar 2023 | Mar 2022 | Mar 2021 |
|---|---|---|---|---|---|---|
| Cash from Operating Activities | -0.02 | 0.00 | -0.01 | 0.01 | -0.06 | -0.11 |
| Cash from Investing Activities | 0.01 | 0.01 | 0.01 | 0.00 | 0.05 | 0.10 |
| Cash from Financing Activities | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Net Increase/Decrease in Cash | -0.01 | 0.01 | 0.00 | 0.01 | -0.01 | 0.00 |