Global High-Priority Regulatory Events — October 26, 2026

26-10-2026

Bold Eagle Acquisition Corp. (BEAGR), a Cayman Islands special purpose acquisition company (SPAC), filed an 8-K with Exhibit 3.1 amending its Amended and Restated Memorandum and Articles of Association by special resolution. The amendment replaces Article 49.7 to set a Business Combination deadline of June 25, 2027, or a later date approved by Ordinary Resolution of members; if the deadline is missed, the company must redeem public shares within ten business days at a per-share cash price equal to the trust account balance (net of permitted withdrawals and dissolution reserves), subject to Cayman Islands creditor-claim obligations and applicable law.

• · Deadline Date for consummating a Business Combination is June 25, 2027, extendable only by Ordinary Resolution of members
• · Redemption price is the aggregate Trust Account balance including earned interest, net of working capital releases, taxes, and dissolution expense reserves, divided by outstanding Public Shares
• · Redemption upon deadline failure would fully extinguish public members' rights, including rights to further liquidation distributions
• · Redemption is subject to Cayman Islands law obligations to provide for creditor claims and other Applicable Law requirements

26-10-2026

Mankind Pharma's Board, meeting on October 26, 2026, approved unaudited standalone and consolidated results for the quarter and half year ended September 30, 2026, and approved a Scheme of Arrangement amalgamating two wholly owned subsidiaries (Prolijune Lifesciences and Pavi Buildwell) into the parent with an appointed date of April 1, 2027. It also noted a separate amalgamation of Upakarma Ayurveda into Mankind Consumer Products, both step-down/wholly owned entities, pending statutory and NCLT approvals. Standalone revenue from operations for Q2 FY27 was ₹3,145.22 Crore, up 19.3% YoY from ₹2,636.95 Crore, while net profit rose to ₹581.95 Crore, though the auditors flagged an emphasis of matter on pending income tax proceedings.

• · Scheme 1 is exempt from NOC requirement under Regulation 37(6) as an amalgamation of wholly owned subsidiaries with the holding company, but must be filed with exchanges for disclosure
• · Scheme 1 requires approval from shareholders/creditors (as applicable), NCLT, and other authorities
• · Auditors issued an emphasis of matter on income tax proceedings from a Section 132 search in an earlier year, with appeal pending before appellate tax authorities
• · Prior-period standalone figures were restated for business combination accounting (Ind AS 103) related to the acquisition of the Bharat Serums and Vaccines business undertaking
• · Q2 FY27 current tax rose to ₹148.74 Crore from ₹97.54 Crore, while the deferred tax expense swung to ₹52.90 Crore from a ₹(31.81) Crore credit

26-10-2026

Elme Communities filed an 8-K under Items 3.01, 8.01 and 9.01 disclosing the impending delisting of its Common Shares from the NYSE in connection with its Plan of Sale and Liquidation, with a press release dated October 23, 2026 furnished as Exhibit 99.1. The filing contains extensive forward-looking risk disclosure covering the Liquidating Trust transfer, potential liquidating distributions, possible legal proceedings tied to the sale of 19 multifamily assets to an affiliate of Cortland Partners, LLC, and REIT tax status risks. The filing itself does not disclose specific per-share distribution amounts or dollar figures in the text provided.

• · Common Shares are being delisted from the NYSE; OTC trading may begin, though this is not assured
• · Elme intends to transfer remaining assets and liabilities to a Liquidating Trust and voluntarily dissolve
• · Board of Trustees retains the ability to terminate the Plan of Sale and Liquidation
• · Risks include possible legal proceedings over the 19-asset sale to Cortland affiliate and whether any property sale could be deemed a prohibited transaction under the Internal Revenue Code
• · Elme's ability to maintain REIT status for U.S. federal income tax purposes is flagged as a risk
• · Company is operating with a small number of employees until asset transfer is complete

26-10-2026

DCM Shriram's Board approved unaudited standalone and consolidated results for the quarter and half year ended 30 September 2026, with Q2 FY27 total revenue from operations of ₹4064.29 Crore (up 20.3% YoY from ₹3378.15 Crore, and up 11.1% QoQ from ₹3659.64 Crore) and Profit after tax of ₹144.35 Crore (down 14.3% YoY from ₹168.47 Crore), while H1 PAT of ₹855.78 Crore was boosted by a one-off tax adjustment credit of ₹474.30 Crore. The Board also declared an interim dividend of ₹4 per share (200%) with a record date of 30 October 2026, approved capital expenditure totalling up to ₹385 crore across filter presses, a solar plant and electrolysers, and approved a ₹50 crore equity contribution to Shriram Teknor Limited.

• · H1 FY27 PAT of ₹855.78 Crore includes a one-off net tax adjustment credit of ₹474.30 Crore (current tax ₹98.05 Crore and deferred tax ₹376.25 Crore) relating to earlier years, plus an exceptional item of ₹106.03 Crore in Q1 FY27; underlying profitability is materially weaker than headline PAT suggests
• · Q2 FY27 profit before exceptional item and tax was ₹193.72 Crore versus ₹253.79 Crore in Q2 FY26, a 23.7% decline
• · Q2 FY27 power and fuel costs rose to ₹608.55 Crore from ₹466.91 Crore (up 30.3% YoY), pressuring margins
• · Trade receivables rose to ₹1503.06 Crore from ₹993.79 Crore at March 2026 (up 51.2%), while operating cash flow for H1 FY27 was ₹1019.45 Crore versus ₹1371.90 Crore in H1 FY26 (down 25.7%)
• · Interim dividend record date is 30 October 2026, with payment within 30 days of declaration
• · Rabinarayan Mishra ceases as LIC nominee director effective 1 November 2026; Salil Vishwanath is proposed as replacement, subject to shareholder approval and DIN allotment

26-10-2026

APL Apollo Tubes' Board approved unaudited consolidated results for the quarter and half year ended September 30, 2026, reporting quarterly revenue from operations of ₹7,001.70 Crore (up 26.6% YoY from ₹5,531.28 Crore, but up 24.9% QoQ) and quarterly profit after tax of ₹382.42 Crore (up 26.8% YoY from ₹301.54 Crore). The Board also approved acquiring an additional 31% stake in newly incorporated SG Enterprise Solutions Private Limited for ₹1,55,000 in cash, raising its holding from 20% to 51% and making it a subsidiary; the transaction is a related party deal with two related-party transferors and is expected to close by December 31, 2026. Performance was not uniformly positive: quarterly finance costs rose 89.9% YoY to ₹52.40 Crore, and purchases of stock-in-trade fell 53.3% YoY to ₹216.79 Crore.

• · Income tax related to earlier years was ₹0.19 Crore in the quarter, versus ₹0.19 Crore in the prior-year quarter.
• · Other income for the quarter rose to ₹40.16 Crore from ₹25.07 Crore a year earlier, up 60.2% YoY.
• · Half-year consolidated revenue from operations reached ₹12,608.41 Crore, up 17.8% from ₹10,701.05 Crore in the prior-year half.
• · Half-year profit for the period rose to ₹645.53 Crore from ₹538.71 Crore, up 19.8% YoY.
• · Total expenses for the quarter were ₹6,542.14 Crore (approximately; figure partly obscured in source), against ₹5,169.99 Crore a year earlier.
• · The acquisition consideration of ₹1,55,000 is nominal relative to group scale, and the target has no operating history or turnover.
• · Statutory auditor did not review one subsidiary's results, which contributed ₹425.01 Crore of quarterly revenue (about 6% of consolidated quarterly revenue), relying on another auditor's review.

26-10-2026

ITC Hotels Limited's Board approved, at its meeting on 26 October 2026, the incorporation of a wholly owned subsidiary in Dubai, UAE, subject to necessary regulatory approvals. ITCHL will subscribe 100% of the share capital at face value for an amount not exceeding ₹ 20 crore, to be infused in tranches. The filing is a disclosure of a new subsidiary setup and does not involve an acquisition of an existing business.

• · Board meeting commenced at 12:35 p.m. and concluded at 1:20 p.m. on 26 October 2026
• · Disclosure made under Regulation 30 of SEBI (LODR) Regulations, 2015, read with SEBI Master Circular dated 30 January 2026
• · Subsidiary's name, capital structure timing, and tranche schedule were not disclosed in the filing

26-10-2026

Gravita India Limited has incorporated Gravita Recyclers USA Inc. as a wholly owned subsidiary in the United States, following an earlier intimation dated 5 October 2026 about the proposed subsidiary. The entity was incorporated on 16 October 2026 with initial capital of USD 50,000 and 100% shareholding held by the company, and it has not yet commenced business.

• · Stated business objective of the subsidiary is trading of scrap and scrap materials, consistent with the parent's main line of business
• · Transaction is classified as a related party transaction since the subsidiary is wholly owned
• · No governmental or regulatory approvals were required and no completion timeline applies
• · Filing is an update to the earlier intimation dated 5 October 2026

26-10-2026

AGRIBIO SPIRITS LIMITED filed the Scrutinizer's Report on voting results for the Equity Shareholders' meeting, held October 24, 2026 under NCLT Jaipur Bench directions, on the proposed Scheme of Amalgamation of Agribiotech Industries Limited (Transferor Company) into Agribio Spirits Limited (Transferee Company). The filing records quorum of 22 members present, 12 ballot papers cast at the meeting (one invalid as already voted remotely), and the remote e-voting window of October 19-23, 2026. The filing does not state the final vote tally or whether the resolution passed, so the outcome cannot be confirmed from this document.

• · Remote e-voting period ran from October 19, 2026 to October 23, 2026
• · Meeting held October 24, 2026 at 3:00 p.m. IST via physical means with VC/OAVM
• · Cut-off date for voting entitlement was September 30, 2025 (as stated in the filing; this appears inconsistent with the 2026 timeline and may be a typographical error)
• · Notice advertised in Business Standard (English and Hindi, Jaipur editions) on September 22, 2026

26-10-2026

DHARAN INFRA-EPC LIMITED (formerly KBC Global Limited and Karda Construction Limited) is under Corporate Insolvency Resolution Process (CIRP), with Palak Swapnil Desai serving as Interim Resolution Professional. The company has intimated the exchanges that the First Meeting of the Committee of Creditors (CoC) is scheduled for 30 October 2026 to provide a business update, approve CIRP costs, and discuss appointment of a Resolution Professional. The filing discloses no quantitative financial results, amounts, or period comparisons.

• · First Committee of Creditors meeting scheduled for 30 October 2026
• · Meeting agenda includes approval of CIRP cost and discussion on appointment of a Resolution Professional
• · Interim Resolution Professional registration: IBBI/IPA-001/IP-P-01517/2019-2020/12515, AFA valid till 30.06.2027
• · Filing made under Regulation 30 of SEBI LODR, referencing sub-clause 16(g) of Para A of Part A of Schedule III

26-10-2026

Oaktree Acquisition Corp. III Life Sciences (OACCW) shareholders approved a Special Resolution at an Extraordinary General Meeting held October 23, 2026, amending the company's Articles to extend the deadline for completing a Business Combination from November 25, 2026 to as late as May 25, 2027, via up to six one-month extensions requested by the Sponsor. The amendment also revises the redemption mechanics, and any future change to the redemption rights triggers a new redemption opportunity for public shareholders. The filing contains no new quantitative financial results, so the trust balance and per-share redemption amounts are not disclosed here.

• · Original deadline for consummating a Business Combination was November 25, 2026; the amendment permits extension up to May 25, 2027.
• · Extensions require a written request from the Sponsor and a resolution of the Directors, not another shareholder vote.
• · Failure to complete a Business Combination by the Termination Date triggers cessation of operations and redemption of all Public Shares, extinguishing public shareholder rights.
• · Any future amendment affecting redemption rights or the timing of the redemption obligation must give public shareholders the opportunity to redeem at the trust per-share amount.
• · Shareholders approved the amendment at the Extraordinary General Meeting in lieu of Annual Meeting held October 23, 2026, virtually and at Kirkland & Ellis LLP's New York offices.
• · Filing includes Item 3.02 (Unregistered Equity Sales), Item 5.03 (Amendments to Articles), Item 5.07 (Shareholder Vote), and Item 9.01 (Financial Statements and Exhibits).

26-10-2026

Future Consumer Limited has announced that the third meeting of its Committee of Creditors (CoC), originally scheduled for Monday, 26 October 2026 at 4:00 PM, has been postponed to Tuesday, 27 October 2026 at 3:30 PM. The intimation was issued by Aegis Resolution Services Private Limited, acting as Resolution Professional under the insolvency proceedings. No financial figures are disclosed in the filing.

• · Third CoC meeting moved from 26 October 2026 at 4:00 PM to 27 October 2026 at 3:30 PM
• · Resolution Professional registration: IBBI/IPE-0118/IPA-1/2022-23/50041; authorization valid till 30 June 2027
• · Disclosure made under Regulation 30 of SEBI LODR and sub-clause 16(g) of Clause A of Part A of Schedule III

26-10-2026

PUBLIC CO MANAGEMENT CORP (PCMC), a Nevada-incorporated blank check company headquartered in Beverly Hills, CA, filed a Form S-4 registration statement on October 26, 2026 (SEC File No. 333-299629) in connection with a proposed business combination. The filing body provided to this analysis consists largely of XBRL tagging and financial statement context data, with references to Physicians Capital Management Corporation, Specialty Capital Lenders LLC, Academy Bank, Ivie Health Consultants, and an Indiana property (PC Indiana Carmel LLC), but the narrative terms of the transaction, the counterparty's full identity, and the deal consideration are not discernible from the excerpt provided.

• · Filing is an S-4 registration statement (SEC File No. 333-299629) filed October 26, 2026, with 205 public documents, indicating a registered securities offering tied to a business combination.
• · Company fiscal year ends September 30; the filing references financial periods through June 30, 2026.
• · Filing references debt and financing arrangements with Specialty Capital Lenders LLC, including a Note Transfer and Settlement Agreement dated within the period ending June 30, 2026.
• · Filing references subsequent events dated October 24 and October 27–28, 2025, including Indiana property matters and related-party loans and SAFE notes involving Physicians Capital Management Corporation.
• · Filing references a revolving credit line and notes payable with related party Physicians Capital Management Corporation, including a bifurcated derivative liability as of September 30, 2025.

26-10-2026

On October 23, 2026, Charlton Aria Acquisition Corp (CHARU) notified Nasdaq that its audit committee had not satisfied Nasdaq Listing Rule 5605(c)(2)(A) from August 25, 2026, because director Kyoung Tak Kim, a partner at Leading Edge Advisory Inc. (which received a $30,000 invoice paid August 25, 2026), was deemed to have indirectly accepted a consulting fee under Exchange Act Rule 10A-3. The company identified the issue on October 20, 2026, reconstituted its committees on October 22, 2026, and believes it regained compliance as of that date, with its units, shares and rights still listed on Nasdaq and no Nasdaq notice received.

• · Company identified the audit committee independence deficiency on October 20, 2026 during review of financials for the quarter ended September 30, 2026
• · On October 22, 2026, Kim was removed from the audit committee and Wang Jo Cha appointed; Cha was removed from the compensation committee and Kim appointed to it
• · Company states it did not rely on any cure period or exemption from Rule 10A-3 or Nasdaq rules
• · Board determined Kim remains an Independent Director under Nasdaq Listing Rule 5605(a)(2) and continues as a director
• · Company will disclose any future Nasdaq deficiency notice as required

26-10-2026

Amanat Acquisition Corp (Nasdaq: AMAN), a healthcare-focused SPAC, has signed a definitive business combination agreement with Corxel US, a clinical-stage obesity-focused biopharma whose lead asset is CX11, a once-daily oral GLP-1 receptor agonist. The transaction is expected to deliver approximately $377 million in gross proceeds (before transaction costs and assuming no Amanat redemptions), comprising roughly $75 million from the trust account and a PIPE of approximately $300 million, and is expected to close in the first half of 2027. Clinical data show up to 11.5% mean body-weight reduction at Week 36 in a U.S. Phase 2 trial, but the company has no CEO yet, the asset remains investigational, and the transaction is subject to shareholder, regulatory and Nasdaq approvals.

• · Phase 1b study of higher-dose CX11 expected to report data in the first half of 2027
• · CX12 IND filing targeted for the first half of 2027; currently in IND-enabling activities
• · PIPE investors may reduce subscription obligations one-for-one by acquiring and not redeeming Amanat shares, lowering PIPE proceeds below $300M
• · Combined company will get a new name and new Nasdaq ticker, to be announced before closing; a U.S.-based CEO search is underway
• · Proceeds expected to fund operations through 2029
• · Corxel HK, JX10 and the Corxel HK stroke program are excluded from the transaction
• · Nausea 33-34%, vomiting 12-16%, diarrhea 4-12%, constipation 2-12% across CX11 dosing cohorts; no severe GI events reported
• · Closing conditions include Amanat shareholder approval, Corxel US and Corxel Group approvals, Form S-4 effectiveness, Nasdaq listing requirements and regulatory approvals

26-10-2026

Starlite Components Ltd has fixed November 5, 2026 as the record date for a capital restructuring under the NCLT-approved resolution plan (order dated September 22, 2026). Existing public shareholding is reduced to 109,353 equity shares, and 17,09,353 new fully paid-up equity shares of Rs.10 each are being issued to financial creditors Solar Copyer Limited (13,62,500 shares) and Rutwik Sales Private Limited (2,37,500 shares). The filing signals the company is moving through insolvency resolution with creditor-driven equity dilution, a materially negative outcome for existing public shareholders.

• · Record date for the capital reduction and share issuance is Wednesday, November 5, 2026
• · NCLT approval order for the resolution plan is dated September 22, 2026
• · Existing public shareholding is reduced to 109,353 shares, implying the existing equity base is largely extinguished for public holders
• · New share issuance to creditors (1,709,353 shares) is roughly 15.6x the retained public share count, indicating severe dilution of existing shareholders

26-10-2026

Euro Pratik Sales Limited has put on hold its proposed investment of ₹42.70 Crore in Fabwood Solutions LLP, which was intended to acquire a 56% stake, citing other matters requiring consideration. The company is evaluating the way forward with its legal advisors and will disclose material developments as required under LODR.

• · The original disclosure referenced was dated September 23, 2026
• · The company has consulted legal advisors on the way forward for the transaction
• · No timeline has been given for the final decision on the transaction

26-10-2026

Indegene Limited disclosed under Regulation 30 of SEBI LODR that its step-down wholly owned subsidiary, INDEGENE PORTUGAL, UNIPESSOAL LDA, was incorporated in Portugal on 23 October 2026, with the company receiving confirmation on 26 October 2026. The entity is held 100% by Indegene Ireland Limited, is yet to begin operations with nil turnover, and is set up to establish a presence in Portugal. This is a new subsidiary incorporation, not an acquisition of an existing business.

• · Subsidiary is in the life sciences, healthcare, and biopharmaceutical services space, including clinical development, medical affairs, medical education and communications support
• · No related party transactions as the entity has not yet begun operations
• · No governmental or regulatory approvals required; consideration and acquisition cost not applicable

26-10-2026

Getty Images Holdings, Inc. and its Guarantors filed voluntary Chapter 11 petitions in the U.S. Bankruptcy Court for the District of Delaware on October 21, 2026, and the company entered into a debtor-in-possession (DIP) credit agreement dated October 23, 2026 with Cantor Fitzgerald Securities as administrative and collateral agent, providing up to $143 Million in new financing. The filing reflects a distressed balance sheet with obligations to prepetition secured lenders and a revolving loan facility, and the DIP facility is subject to carve-out and adequate protection provisions, with no positive operating performance metrics disclosed in the excerpt.

• · Chapter 11 petitions were filed on October 21, 2026 in the U.S. Bankruptcy Court for the District of Delaware; the DIP credit agreement is dated October 23, 2026.
• · Adequate Protection Payments to prepetition secured creditors include current cash interest, required amortization, agent fees and letter of credit fees, including cash interest and amortization on Prepetition EUR Term Loan Claims held by Koch Equity Development LLC and its Related Parties.
• · DIP Liens are subordinate to the Carve Out and Adequate Protection Liens (other than on DIP Priority Collateral, where they rank senior).
• · The agreement includes a Segregated DIP Account, a Budget Variance covenant, a Liquidity covenant, Milestones, and Weekly Lender Calls.
• · Prepetition secured debt includes a Prepetition Secured Debt Claims tranche, a Prepetition Revolving Loan Claims tranche and a Prepetition EUR Term Loan Claims tranche.

26-10-2026

Misun Pure Lights Private Limited, Ravi Prakash Bothra, Vaaibhav Bothrra, Rajesh Arora, Ashish Arora (Acquirers) and nine persons acting in concert have made an open offer under SEBI SAST Regulations to acquire up to 63,48,500 equity shares (10.30% of expanded voting capital) of Ishaan Infrastructures and Shelters Limited at ₹14 per share in cash, triggered by a proposed preferential issue. The offer opens November 02, 2026 and closes November 16, 2026, with the schedule revised from the original timeline. The filing is largely procedural and does not disclose the target company's operating or financial performance, so no period-over-period results are reported.

• · Offer is triggered by the proposed preferential issue, and completion is not assured; the acquirers may withdraw under Regulation 23(1)(a) if statutory approvals are refused
• · Shares under preferential-issue lock-in (Regulation 167(2) of SEBI ICDR) held by non-promoter persons cannot be tendered and will not be accepted
• · Public shareholding eligible for the offer is 10.30% after excluding deemed PACs who are preferential allottees, which is below the 26% regulatory minimum
• · If tendered shares exceed the offer size, acceptance will be on a proportionate basis
• · Original schedule was revised: tendering period moved from Oct 23-Nov 05, 2026 to Nov 02-Nov 16, 2026, and the Identified Date moved from Oct 08 to Oct 16, 2026

26-10-2026

VXL Instruments Limited, currently under the Corporate Insolvency Resolution Process (CIRP) per an NCLT Mumbai Bench order dated 26 November 2024, has adjourned its 40th Annual General Meeting originally scheduled for 26 October 2026 due to non-availability of quorum. The adjourned AGM is rescheduled for Friday, 13 November 2026 at 4:00 PM via VC/OAVM, with the company publishing revised notices in newspapers. The filing is administrative in nature and contains no reported financial performance figures.

• · AGM adjourned from 26 October 2026 to 13 November 2026 at 4:00 PM due to lack of quorum
• · Company is under CIRP per NCLT Mumbai Bench order dated 26 November 2024 and operating under an implemented Resolution Plan framework
• · Monitoring Committee, not the Board, decided the adjournment, reflecting governance control under the insolvency process
• · Reference to a prior intimation dated 1 October 2026 regarding the AGM notice
• · BSE Scrip Code 517399; ISIN INE756A01019

26-10-2026

Baba Arts Limited's Board approved unaudited standalone results for the quarter and half year ended 30 September 2026, with an unmodified limited review opinion from M M Nissim & Co LLP. Net profit for Q2 FY27 was ₹17.79 Lakhs versus ₹35.07 Lakhs in the year-ago quarter, a decline of about 49%, while half-year net profit of ₹29.75 Lakhs was down about 40% from ₹49.80 Lakhs; net sales were essentially nil in Q2 against ₹352.92 Lakhs a year earlier, with income now driven mainly by other income. The Board also noted an expression of interest for a resolution plan for Planet Marathi Seller Services Private Limited under the IBC, and Promoter Gordhan P. Tanwani transferred 62.29% of equity to Skybridge Interactive LLP on 6 October 2026, a change in control, with a further 12.38% final tranche still pending.

• · Other income rose to ₹85.92 Lakhs for the half year versus ₹22.73 Lakhs a year earlier, largely supporting profitability as core operating income collapsed
• · Employee benefit expenses for the half year were ₹23.22 Lakhs versus ₹23.87 Lakhs, broadly flat
• · Total expenses for the half year fell to ₹48.59 Lakhs from ₹669.29 Lakhs, reflecting the absence of prior-year trading activity
• · Cash and cash equivalents increased to ₹1,560.92 Lakhs from ₹612.03 Lakhs at 31 March 2026, while Other Current Financial Assets fell sharply
• · Company has no debt; Debt Equity, DSCR and ICR ratios are not applicable
• · Statutory auditor's peer review certificate valid up to 31/03/2028
• · Related party remuneration paid to KMP totalled ₹18.00 Lakhs (incl. GST) for the half year; sitting fees of ₹8.70 Lakhs were paid to independent directors

26-10-2026

Hittco Tools Limited's Committee of Independent Directors recommended a preferential issue of up to 59,40,000 equity shares at Rs.14.50 per share (aggregating Rs.8,61,30,000) and up to 1,00,60,000 convertible warrants at Rs.14.50 per warrant (aggregating up to Rs.14,58,70,000). Proposed promoters Mr. Irfan Chapra, Mrs. Reshma Chapra and Mrs. Mubina Sofia would acquire 52,00,000 shares (41.45% of emerging voting capital, Rs.7,54,00,000), triggering a SEBI SAST open offer and a change in control; a Public Announcement was made on October 26, 2026. The proposal is subject to shareholder and regulatory approvals and the allottees' promoter classification is contingent on completion.

• · Warrants are convertible within 18 months from allotment, exercisable in one or more tranches
• · Relevant Date for pricing is October 16, 2026; valuation report dated October 26, 2026 by Ms. Kavita Joshi
• · Offer price includes a control premium on account of change in control
• · Allottees' promoter classification is subject to completion of transactions and compliance with laws
• · Securities allotted are subject to ICDR lock-in requirements

26-10-2026

Shoppers Stop Limited has completed the second tranche of its approved additional investment in Global SS Beauty Brands Limited (GSSBBL), its wholly owned material subsidiary, by subscribing to 1,000 0.01% Non-Cumulative Optionally Convertible Preference Shares (NOCPS) of Rs. 1,00,000 each for Rs. 10 Crore. Total investment in GSSBBL's preference share capital rises to Rs. 135 Crore against the Rs. 40 Crore approved in May 2026 for this tranche program. GSSBBL's turnover grew to Rs. 379.75 Crore in FY 2025-26 from Rs. 220.02 Crore in FY 2024-25, while the filing describes it as in an expansion phase needing additional funds.

• · Allotment of the NOCPS to GSSBBL is expected to be completed within 15 working days
• · GSSBBL is in an expansion phase and will use the funds for proposed expansion plans and working capital requirements
• · The transaction is a related party transaction only through the promoter group's 66.01% interest in the Company; no Audit Committee approval is required since GSSBBL is wholly owned
• · Consideration is entirely cash; no governmental or regulatory approvals required beyond routine registrations
• · Rs. 25 Crore of the Rs. 40 Crore approved investment remains available for future tranches

26-10-2026

Varroc Engineering Limited has executed the Securities Subscription and Purchase Agreement (SSPA) and Shareholders' Agreement (SHA) for its proposed investment in Forsee Power India Private Limited, a battery pack and battery management systems maker for electric mobility. Upon completion, Varroc will hold 45% equity (2,95,398 equity shares) plus 80,380 OCRPS, with aggregate consideration capped at €4.5 Million, and completion is subject to conditions precedent expected by December 31, 2026. Forsee's reported turnover was ₹18,83,88,451 for FY2026, up from ₹10,57,37,870 in FY2025 but still below FY2024's ₹16,04,32,770 level...

• · Forsee's turnover fell 34.1% in FY2025 before recovering 78.1% in FY2026, though FY2026 remains about 17% above FY2024
• · Transaction is not a related party transaction and no promoter or group company has an interest in Forsee
• · No governmental or regulatory approvals are required for the acquisition
• · Completion is targeted on or before December 31, 2026, unless otherwise mutually agreed

26-10-2026

POCL Enterprises Limited has issued notice of an NCLT-directed meeting of its equity shareholders, scheduled for November 27, 2026, to approve the Scheme of Amalgamation of its wholly-owned or related entity Planetfirst Green Private Limited into POCL Enterprises. The filing also sets the e-voting cut-off date at November 20, 2026, with remote e-voting running from November 24 to November 26, 2026, under Sections 230-232 of the Companies Act, 2013. This is a procedural update in an ongoing scheme process rather than a new financial, operational, or regulatory development.

• · NCLT Chennai Bench order dated October 13, 2026 in CA(CAA)/71(CHE)/2026 directed the convening of the equity shareholder meeting
• · Shareholder meeting on Friday, November 27, 2026 at 10:30 A.M. (IST) via VC/OAVM, with in-person option at the registered office
• · Cut-off date for notice to eligible shareholders was October 16, 2026; e-voting cut-off is November 20, 2026
• · Remote e-voting window runs from November 24, 2026 (9:00 A.M. IST) to November 26, 2026 (5:00 P.M. IST)
• · Valuation Report dated March 16, 2026 (N V Subbarao Kesavarapu) and Fairness Opinion dated March 16, 2026 (Synfinx Capital) were prepared for both companies
• · Annexures include ongoing adjudication/recovery/prosecution disclosures against the Transferor and Transferee companies, their promoters, directors and KMPs, plus a BSE complaint report and BSE observation letter dated July 07, 2026
• · Prior related intimations referenced: October 15, 2026; July 07, 2026; and March 16, 2026

26-10-2026

Boston Omaha Corporation (NYSE:BOC) completed the all-cash sale of its surety insurance business, operated by General Indemnity Group, LLC (GIG), to CopperPoint Insurance Company for a gross sales price of $84,308,757, on terms unchanged from the Securities Purchase Agreement announced May 18, 2026. The company also retained 2,673,831 shares of Sky Harbour Class A common stock (NYSE:SKYH) and a final cash dividend of $326,371 from GIG's January 2026 sale of its Breezeway Homes preferred stock. Proceeds will be held as cash to fund new opportunities, existing businesses, or the recently announced $30 million share repurchase plan.

• · Transaction structured as an all-cash acquisition of all outstanding equity interests of GIG by CopperPoint
• · Boston Omaha retains Sky Harbour shares previously contributed to UCS
• · Pro forma financial information required by Item 2.01 to be filed via 8-K amendment by October 29, 2026
• · Sale proceeds to be held as cash and cash equivalents at Boston Omaha pending deployment

26-10-2026

KPI Green Energy Limited disclosed that its step-down subsidiary Sun Drops Energia Limited (SDEL) incorporated two wholly owned entities, KPGC Four Private Limited and KPGC Five Private Limited, on October 26, 2026. Both companies have authorized and subscribed capital of Rs. 1,00,000 each, are yet to commence business, and are focused on renewable energy generation, storage, and transmission. This is an incorporation of new subsidiaries rather than an acquisition of an existing business.

• · Both entities are registered with the Registrar of Companies, Ahmedabad
• · Entities have nil turnover as they have not commenced business operations
• · No related party transaction, governmental, or regulatory approvals are required
• · Cash consideration of Rs. 1,00,000 per company applies

26-10-2026

Rollatainers Limited's Board approved, on 26 October 2026, the preliminary allotment of 13,45,29,149 convertible warrants at Rs. 2.23 each (aggregating up to Rs. 30,00,00,002) to three allottees, of which 25% (Rs. 7,50,00,003) has been received upfront. The Board also approved a share purchase agreement to acquire a controlling stake (62.14% from two sellers) in Satelite Forging Private Limited, a related party, to make it a wholly owned subsidiary within 12-18 months for Rs. 48.95 per share in cash. The target's turnover grew from Rs. 3,728.57 Lakh (FY 2023-24) to Rs. 6,660.08 Lakh (FY 2024-25) and Rs. 7,155.25 Lakh (FY 2025-26), though the FY 2025-26 growth was modest at roughly 7.4%.

• · Warrants are exercisable within 18 months of allotment; unexercised warrants lapse and the 25% upfront amount is forfeited
• · Amzen Financial Services (proposed promoter group) would hold 16.20% post-issue on a fully diluted basis, the largest allottee
• · Acquisition is a related party transaction approved by shareholders at the AGM on 30 September 2026, with common Ultimate Beneficial Owners and stated arm's length basis
• · Combined stake from the two named sellers is 62.14% (16.32% + 45.82%), so completion depends on acquiring the requisite control under applicable law
• · No change in paid-up share capital at this stage since only convertible warrants have been allotted

26-10-2026

NYSE Arca, Inc. filed a Form 25-NSE notifying the SEC of its intention to remove the entire class of securities of ETF Opportunities Trust (Hedgeye Index Adds ETF; Hedgeye 130/30 Equity ETF) from listing and registration at the opening of business on November 6, 2026, under Rule 12d2-2(a)(3). The exchange states that on October 26, 2026 the securities came to evidence other securities in substitution or represent only the right to an immediate cash payment, and the securities were suspended from trading on October 21, 2026. The filing reports no financial figures, so no performance comparison is possible.

• · Trading suspension effective October 21, 2026
• · Removal from listing and registration effective at opening of business on November 6, 2026
• · Basis: Rule 12d2-2(a)(3), 17 CFR 240.12d2-2(a)(3), under the Securities Exchange Act of 1934 (SEC file number 001-39673)
• · Trigger: securities evidenced other securities in substitution or represent only the right to an immediate cash payment, indicating a corporate event such as a merger, liquidation, or similar transaction

26-10-2026

Samvardhana Motherson International Limited disclosed under Regulation 30 of SEBI LODR that the Hon'ble NCLT, Mumbai Bench-II, approved via order dated October 26, 2026, a composite scheme of arrangement under Sections 230-232 of the Companies Act, 2013 involving the company, three wholly owned subsidiaries, and their shareholders. The scheme provides for a demerger of the Demerged Undertaking of Samvardhana Motherson Innovative Solutions Limited into the company and amalgamations of two subsidiaries, with an appointed date of April 1, 2024. No new shares will be issued by the company, and the share capital of the two amalgamating subsidiaries will be cancelled.

• · Appointed Date of the scheme is April 1, 2024
• · The Demerged Company is a 100% subsidiary of the Resulting Company, so no shares will be issued by the company under the demerger
• · The entire share capital of Samvardhana Motherson Auto System Private Limited and Motherson Machinery and Automations Limited will be cancelled on the Effective Date
• · The Board of each petitioner company approved the scheme on February 7, 2025
• · The Regional Director, Ministry of Corporate Affairs (Western Region-I) was represented at the hearing
• · The Tribunal's order is subject to the petitioners' undertaking to comply with statutory requirements under the Companies Act, 2013

26-10-2026

SEBI issued a release order closing Recovery Certificate No. 8484 of 2024 against Narendrabhai Amin (PAN AMGPA3864Q) in the matter of M/s Austral Coke and Projects Limited. The order indicates that the outstanding recovery proceedings against the individual have been resolved and released, with no new penalty or adverse action against the company disclosed in the document provided.

• · The document is a SEBI Order for Compliance under the Recovery Proceedings category, dated October 26, 2026.
• · The order relates to Recovery Certificate No. 8484 of 2024, which is being released (closed) rather than newly issued.
• · The filing does not disclose the original recovery amount, underlying violation, or the company's financial impact.

26-10-2026

Senti Biosciences Holdings, Inc. (SNTI) entered a Merger Agreement dated July 14, 2026 with ST NewCo Limited (f/k/a Celadon Partners SPV 35 Limited), under which Merger Sub merged into Midco, leaving Midco as a wholly-owned subsidiary of Parent and resulting in the Company divesting its entire interest in Midco and Opco. No cash was paid at closing; consideration consists solely of contingent value rights (CVRs) worth up to $60.0 million tied to SENTI-202 milestones. Pro forma results show a substantial reduction in scale: total assets fall from $33.1 million historical to $3.2 million pro forma as adjusted, and the pro forma net loss for the six months ended June 30, 2026 narrows to $3.9 million from $17.0 million historical, while pro forma loss per share rises from $(0.55) to $(0.05) on a much larger share count after the share issuance.

• · Merger consideration is solely contingent value rights; no cash was paid at the Closing Effective Time to the Company or its common stockholders
• · CVRs are distributed via Midco to equityholders, equity award holders, and warrant holders upon exercise, with a seven-year Milestone Expiration Date
• · Master Consulting Agreement with Opco has a 12-month initial term, a 12-month extension option, and fees reduced if individual services are terminated early
• · Assignment Agreement transfers Rett Syndrome and TIL-related patents, Opco agreements with an external research organization, and know-how to the Company, with the Company assuming post-effective-date obligations
• · Pro forma as adjusted cash of $3.1M and total assets of $3.2M imply a very limited liquidity position post-transaction
• · Related party GeneFab balances, sublease income, and related party R&D costs are removed in the pro forma presentation as part of the divestiture
• · Pro forma statements are illustrative only and not indicative of actual future results, per the filing's own disclaimer

26-10-2026

One 97 Communications Limited's Board approved unaudited standalone and consolidated results for the quarter and half year ended September 30, 2026, approved up to INR 500 Crore in additional investments each into Paytm Cloud Technologies Limited (PCTL) and its subsidiary Paytm Singapore Pte. Ltd. over the next twelve months, and approved Default Loss Guarantee (DLG) coverage on loans disbursed by lending partners. Management also flagged an indicative ~2.5 bps uplift to Payments Processing Margin from a proposed MDR cap on select non-industry merchant payments above ₹2,000, with outcomes expected to stabilise over 2–3 quarters after implementation. The auditor's review carried an emphasis of matter on a FEMA Show Cause Notice issued to the Holding Company and two subsidiaries, while the conclusion was not modified.

• · Auditor's review carries an emphasis of matter on a Show Cause Notice from the Directorate of Enforcement alleging FEMA contraventions against the Holding Company and two subsidiaries; auditor's conclusion is not modified
• · MDR implementation to occur immediately after Diwali on a date to be notified separately, based on the NPCI press release dated October 13, 2026
• · Investment approvals are structured in tranches over twelve months to support working capital, investments and business expansion at PCTL and Paytm Singapore
• · Several subsidiaries and associates (27 subsidiaries, 8 associates, 3 JVs) were not reviewed by auditors, with management stating these are not material to the Group

26-10-2026

Omaxe Limited has approved the incorporation of a Wholly Owned Subsidiary to undertake real estate activities, particularly projects under the Public-Private Partnership (PPP) model. The company will subscribe to 10,000 equity shares of Rs. 10 each, aggregating Rs. 1,00,000 (Rupees One Lakh only), for 100% of the proposed entity's equity share capital. The entity's name is yet to be reserved and the incorporation date will be confirmed upon completion of the process with the Registrar of Companies.

• · Regulatory approval required: incorporation with the Registrar of Companies (ROC), Ministry of Corporate Affairs (MCA)
• · Proposed entity will be incorporated in India in the real estate industry
• · Filing made under Regulation 30 read with Schedule III, Part A, Para A of SEBI LODR Regulations, 2015, referencing SEBI Master Circular dated January 30, 2026
• · Intimation also uploaded to company website (www.omaxe.com) and exchange websites (NSE and BSE)

26-10-2026

LEAP India Limited announced that its wholly owned subsidiaries, Vimprotech Private Limited and Total Integrated Packaging Solutions Private Limited, have executed Business Transfer Agreements to acquire the business undertakings of Vimprotech (sole proprietorship) and Total International Packaging Solutions (TIPS) on a slump sale, going-concern basis. Cash consideration totals Rs. 102 crore for Vimprotech and Rs. 40 crore for TIPS, payable in tranches, with completion expected by Q3 FY2026-27. Vimprotech reported revenue of Rs. 47 crore and TIPS reported revenue of Rs. 18 crore in FY2025-26.

• · Acquisition is structured as a slump sale on a going-concern basis with cash-only consideration payable in tranches
• · Transaction is not a related party transaction and promoter/promoter group has no interest in either target
• · No governmental or regulatory approvals are required for either acquisition
• · Vimprotech acquisition establishes in-house design, mould-making and manufacturing capability in South India, reducing reliance on third-party suppliers
• · TIPS acquisition expands LEAP's returnable pooling business across South and Central India with a focus on the automotive sector
• · Disclosure made under Regulation 30 of SEBI Listing Regulations, with the Master Circular dated January 30, 2026 cited as the governing reference
• · LEAP listed on NSE and BSE in August 2026, and this is among its first major inorganic moves as a listed entity

27-10-2026

Liqvd Digital India Ltd (BSE: 544946) has acquired an additional 23.21% equity stake in Adlift Marketing Private Limited, taking its holding from 76.79% to 100% and making Adlift a wholly owned subsidiary. The consideration of Rs. 9,00,01,813.05 (approximately Rs. 9.00 Crore) is cash-funded from IPO proceeds, and the transaction is subject to requisite approvals. Adlift reported FY2025-26 turnover of Rs. 3,803.27 Lakhs, up 1.7% from Rs. 3,739.08 Lakhs in FY2024-25, a modest increase after a 21.2% jump in the prior year.

• · Acquisition is not a related party transaction and promoter/promoter group companies have no interest in Adlift
• · Adlift was incorporated on July 26, 2012, and operates in India and the United States
• · Acquisition is in line with the objects of the IPO offer document, funded from IPO proceeds
• · Completion is subject to requisite approvals, with no specific timeline disclosed
• · Adlift's FY2025-26 turnover growth of 1.7% lags its 21.2% growth in FY2024-25, indicating slowing momentum
• · Filing made under Regulation 30 read with Schedule III of SEBI LODR, referencing SEBI Master Circular dated January 30, 2026

26-10-2026

Nasdaq Stock Market LLC filed a Form 25-NSE on October 26, 2026, notifying the SEC of its intent to delist five securities issued by Krane Shares Trust: KraneShares 2x Long BABA Daily ETF, 2x Long BIDU Daily ETF, 2x Long JD Daily ETF, 2x Long MELI Daily ETF, and 2x Long PDD Daily ETF. The filing is made under 17 CFR 240.12d2-2(a)(2), which covers exchange-initiated removals of securities from listing. No financial amounts, percentages, or period comparisons are disclosed in the filing.

• · Filing references SEC File Number 333-180870 for Krane Shares Trust (Delaware, fiscal year end March 31)
• · Filing is made under 17 CFR 240.12d2-2(a)(2), the exchange-initiated delisting provision
• · The five affected ETFs are all 2x leveraged daily products tied to Chinese-listed or Chinese-operating companies (Alibaba, Baidu, JD.com, MercadoLibre, PDD Holdings)

26-10-2026

Soren Acquisition Corp. (Nasdaq: SORN) disclosed that Joseph Tonnos became Chief Financial Officer effective October 20, 2026, alongside a board of directors that now includes new independent directors Lt. Gen. (Ret.) Roger L. Cloutier Jr. and Austin Criden. The announcement was made by sponsor Di Rezze Family Office, which says the two SPACs it sponsors (Soren and Praetorian) together hold more than $500 million in trust. The filing is a leadership and governance update for a blank check company that has not yet identified a business combination target.

• · Tonnos's appointment as Soren CFO is effective October 20, 2026, but was disclosed in an October 26, 2026 press release, six days later
• · Tonnos also serves as CFO of Praetorian Acquisition Corp. (Nasdaq: PTOR), so he holds the same role at both sponsor-affiliated SPACs
• · Soren's board per the release includes Marc Mazur, Austin Criden and Roger Cloutier, with Criden and Cloutier newly appointed as independent directors
• · Soren's stated target focus is the healthcare industry, while Praetorian targets traditional sectors transformed by automation and AI
• · Soren has not yet completed a business combination; the filing carries standard forward-looking risk that it may not identify or complete one
• · Arghavan Di Rezze co-founded Theoria Medical, a technology-enabled primary care and value-based care company

26-10-2026

Unitil Corporation's subsidiary Maine Natural Gas Corporation issued $40,000,000 of 5.95% Senior Unsecured Notes due October 21, 2031 under a Note Purchase Agreement dated October 21, 2026, with proceeds earmarked to refinance existing company debt and/or for general corporate purposes. On October 22, 2026, Unitil repaid all outstanding amounts under its June 30, 2026 Amended and Restated Credit Agreement with The Bank of Nova Scotia without premium or penalty; the facility, which had a $86.0 million tranche A limit and a $50.0 million tranche B limit, is no longer available for reborrowing. The filing contains no period-over-period financial performance data, so no growth or decline metrics are reported.

• · Certain purchasers of the Notes (or their affiliates) already hold other Company or subsidiary indebtedness.
• · The Credit Agreement's tranche A loan was originally due October 31, 2026 and tranche B was due June 30, 2027; the early repayment on October 22, 2026 accelerated both.
• · The Credit Agreement was originally scheduled to terminate June 30, 2027.
• · Notes were sold in a private placement under Section 4(a)(2) and are unregistered; the Notes may not be offered or sold in the U.S. absent registration or an exemption.
• · The Notes may become immediately due upon an event of default under the Note Purchase Agreement.
• · Unitil has other banking relationships with The Bank of Nova Scotia, including debt commitment letters tied to the AWC-MA, AWC-NH, Abenaki, Maine Natural Gas, and Bangor Natural Gas acquisitions.

26-10-2026

Di Rezze Family Office announced that Joseph Tonnos joined as Managing Director and, effective October 20, 2026, became Chief Financial Officer of two Nasdaq-listed SPACs, Praetorian Acquisition Corp. (PTOR) and Soren Acquisition Corp. (SORN), joining each board. Each SPAC also appointed new independent directors, including retired Army Lt. Gen. Roger L. Cloutier Jr. for both. The two SPACs together hold more than $500 million in trust, but the filing reports no completed business combination, and the release is a leadership and governance update rather than a transaction.

• · Tonnos' effective CFO appointment date for both SPACs was October 20, 2026
• · Praetorian's stated focus is a traditional-sector target transformable through automation and artificial intelligence
• · Soren's stated focus is a healthcare-industry target
• · Tonnos previously served as a Managing Director at Roth Capital Partners and a Principal and Associate Portfolio Manager at Meteora Capital
• · Cloutier Jr. previously commanded NATO Allied Land Command from 2020 to 2022 after 34 years of U.S. Army service

26-10-2026

Francisco Partners completed its all-cash acquisition of Weave Communications, Inc. (WEAV) in a transaction valued at approximately $650 Million, with stockholders receiving $7.40 per share, a premium of roughly 34% to the unaffected closing price on August 17, 2026. Weave's common stock has ceased trading and is no longer listed on the NYSE, and the company will continue as a privately held business headquartered in Lehi, Utah. The filing reports no revenue or earnings figures for either period, so no period-over-period comparison is available.

• · Weave's common stock has ceased trading and is no longer listed on the New York Stock Exchange
• · Weave will continue operating as a privately held company under the Weave name, headquartered in Lehi, Utah
• · Jefferies LLC acted as exclusive financial advisor to Weave; Orrick, Herrington & Sutcliffe LLP was Weave's legal counsel; Kirkland & Ellis LLP was legal counsel to Francisco Partners
• · Weave was named a 2026 Best Software Awards winner for healthcare software products by G2
• · The filing includes forward-looking-statement risks tied to disruption from the acquisition, including loss of key personnel, partners, suppliers, and customers

26-10-2026

Zeo Energy Corp. (ZEO) received a letter from Nasdaq's Listing Qualifications Staff on October 22, 2026, granting an additional 180 calendar days, until April 19, 2027, to regain compliance with the $1.00 minimum bid price requirement under Nasdaq Listing Rule 5550(a)(2). The company's initial compliance period was set to expire October 20, 2026. The extension has no immediate effect on the listing or trading of its Class A common stock, but there is no assurance the company will regain compliance within the extended period.

• · Nasdaq initially notified the company on April 23, 2026 of non-compliance with the minimum bid price requirement
• · New compliance deadline is April 19, 2027
• · Company intends to monitor its closing bid price and consider options to regain compliance
• · Company is an emerging growth company; headquarters relocated to New Port Richey, FL, with the filing address listing Dallas, TX previously

26-10-2026

YHN Acquisition I Limited (Nasdaq: YHNAU, YHNA, YHNAR) disclosed that it failed to regain compliance with Nasdaq's minimum market value of publicly held shares ($15 million) and minimum market value of listed securities ($50 million) requirements by the October 14, 2026 deadline. The board elected not to appeal the Staff Determination or transfer to the Nasdaq Capital Market, so trading is expected to be suspended on October 30, 2026, with delisting to follow and a planned move to OTC Markets that is not assured.

• · Nasdaq Staff Determination received October 21, 2026; appeal and Capital Market transfer deadline was 4:00 p.m. ET on October 28, 2026
• · Trading suspension expected at market open on October 30, 2026, followed by a Form 25-NSE filing with the SEC to delist and deregister the Securities under Section 12(b)
• · OTC Markets quotation requires a market maker to file Form 211 and FINRA to clear it; no assurance this will occur, and OTC trading may be less liquid and more volatile
• · Delisting does not affect trust account pro rata rights for public shareholders or the company's continued SEC reporting and business combination pursuit