Regarding Identification of Small Company

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CS M Karthick

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Dec 11, 2025, 3:49:58 AM12/11/25

to Gyan Gurukul - CS Divesh Goyal

For ROC Filing & CARO report for the Financial Year 2024-25.

For Identification of Small Company, Turnover & Paid Up Capital of which FY will be taken

Whether it is FY 24-25 or 23-24?

Immediately Preceding year from reporting FY or Filing FY?

CA Rajesh Sewlani

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Dec 11, 2025, 3:59:10 AM12/11/25

to gyan-gurukul-cs-d...@googlegroups.com, Gyan Gurukul - CS Divesh Goyal

Due Date for holding AGM for FY 2024-25 was September 30, 2025 and balance sheet signing date should be before that

so Audit Report must have already been signed before September 30, 2025 so the limits applicable on that day shall be applicable ie turnover of Rs. 40 crore and Capital of Rs. 4 crore.

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Regards,

CA Rajesh Sewlani

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