Everlon Financials Ltd Directors Report

To, The Members,

The Board of Directors present their 37th Annual report together with Audited Financial Statements for the year ended 31st March, 2026.

1. OPERATIONS AND FINANCIAL RESULTS

Particulars	Year Ended 31/03/2026	Year Ended 31/03/2025
	(Rs. in Lakhs)	(Rs. in Lakhs)
Revenue from Operations	1647.67	1311.42
Other Income	4.02	244.31
Total Income	1651.69	1555.73
Less :- Expenses:-
a) Cost of materials Consumed	-	-
b) Purchase of stock-in-trade	1355.74	1112.26
c) Changes in Inventoried of finished goods, work-in progress and stock-in-trade	838.91	(75.69)
d) Employees benefits expense	19.80	18.18
e) Finance Cost	29.37	3.91
f) Depreciation & amortization expenses	6.80	9.83
g) Other Expenses	53.85	68.39
Profit /(Loss) before Tax & Exceptional items	(652.78)	418.86
Add : Exceptional items	-	-
Less : Provision for Tax	12.67	300.90
Add/ (Less) : Deferred Tax	0.22	0.92
Profit /(Loss) after tax	(665.67)	118.87

2. SIGNIFICANT DEVELOPMENT

Your company had received Certificate of Registration (COR) as Non-Banking Financial Company (NBFC) without accepting public deposits from Reserve Bank of India ("RBI") on 19" December, 2022. Accordingly, the Company has commenced the Investment Activities & funding of solar power plants.

3. DIVIDEND

The Board considers it prudent to conserve resources and therefore has not recommended any dividend for the year.

4. TRANSFER TO RESERVES

The Board of Directors of your Company has decided not to transfer any amount to the reserves for the year under review.

5. NATURE OF BUSINESS

The Company has commenced Non-Banking Financial business and received Certificate of Registration (COR) as NBFC- ICC - Investment and Credit Company without accepting public deposits from Reserve Bank of India ("RBI") on 19" December, 2022.

6. COMPLIANCE WITH NBFC REGULATIONS

Your Company has complied and continues to comply with all the regulatory requirements applicable to Non- Banking Financial Institutions as per Reserve Bank of Indias guidelines.

7. MATERIAL CHANGES AND COMMITMENTS, AFFECTING THE FINANCIAL POSITION OF THE COMPANY

To the best of our knowledge and belief, there have been no material changes and commitments affecting the financial position of the Company which have occurred between the end of FY 2025- 26 and the date of this report.

8. SIGNIFICANT AND MATERIAL ORDERS

To the best of our knowledge and belief, no significant and material orders were passed by regulators or courts or tribunals during FY 2025-26 impacting the Companys going concern status and operations in future.

9. SUBSIDIARY/JOINT VENTURE/ASSOCIATE COMPANIES

Your Company does not have any subsidiary / Joint Venture / Associate Companies, at present.

10. DEPOSITS

During the period under review, the company has not received or accepted any deposit from Public and retained its non-acceptance of Public deposit NBFC status. The financials does not contain any figures that comes under the classification of deposits as specified under clause V of the Companies Act, 2013.

The Company is registered as NBFC- ICC - Investment and Credit Company and does not accept any deposit. Hence, no deposit was accepted from the public during the period ended on 31st March, 2026.

11. PARTICULARS OF LOANS, GUARANTEES OR INVESTMENTS

The details required are given in the notes to the financial statements.

12. SHARE CAPITAL

During the year under review, the Authorized Share Capital of the Company is Rs. 25,00,00,000/- (Rupees Twenty Five Crores) consisting of 2,50,00,000 (Two Crore Fifty Lacs) Equity Shares of Rs.10/- (Rupees Ten) each.

The Paid up Share Capital is Rs. 6,20,00,000/- (Rupees Six Crore Twenty Lakhs) consisting of 62,00,000 (Sixty Two lakhs) Equity Shares of Rs.10/- (Rupees Ten) each.

13. MEETINGS OF THE BOARD OF DIRECTORS

The Notice and Agenda of the Meetings were circulated well in advance to the respective Directors. During the year under review, Five (5) Board Meetings were convened and held. The intervening gap between the meetings was within the time period prescribed under the Companies Act, 2013. The dates on which the Board Meetings were held are mentioned below:

Sr No.	Date of Meeting
1	17/04/2025
2	13/05/2025
3	11/08/2025
4	07/11/2025
5	10/02/2026

14. MEETINGS OF THE COMMITTEES

Audit Committee Meetings

The Notice and Agenda of the Audit Committee Meetings were circulated well in advance to the respective Members. During the year under review, 04 (Four) Audit Committee Meetings were convened and held. The dates on which the Audit Committee Meetings were held are mentioned below:

Sr No.	Date of Meeting
1	13/05/2025
2	11/08/2025
3	07/11/2025
4	10/02/2026

Nomination and Remuneration Committee Meetings

The Notice and Agenda of the Nomination and Remuneration Committee Meetings were circulated well in advance to the respective Members. During the year under review, 02 (Two) Nomination and Remuneration Committee Meetings were convened and held. The dates on which the Nomination and Remuneration Committee Meetings were held are mentioned below:

Sr No.	Date of Meeting
1	13/05/2025
2	11/08/2025

Stakeholder Relationship Committee Meetings

The Notice and Agenda of the Stakeholder Relationship Committee Meetings were circulated well in advance to the respective Members. During the year under review, 04 (Four) Stakeholder Relationship Committee Meetings were convened and held. The dates on which the Stakeholder Relationship Committee Meetings were held are mentioned below:

Sr No.	Date of Meeting
1	13/05/2025
2	11/08/2025
3	07/11/2025
4	10/02/2026

Separate Meeting of independent Directors

In terms of the requirements under Schedule IV of the Companies Act, 2013 and Regulation 25(3) of SEBI Listing Regulations, a separate meeting of the Independent Directors was held on 10th February, 2026. The Independent Directors at the meeting, inter-alia, reviewed the following:

Performance of Non-Independent Directors and the Board as a whole;

Performance of the Chairperson of the Company, taking into account the views of Whole-time Director/Executive Directors and Non-Executive Directors; and

Assessed the quality, quantity, and timeliness of the flow of information between the Company management and the Board that is necessary for the Board to effectively and reasonably perform its duties.

15. ANNUAL RETURN

The Annual Return as provided under Section 92 of the Act is available on the website of the Company at http://www.everlon.in.

16. CONSERVATION OF ENERGY, TECHNOLOGY ABSORPTION AND FOREIGN EXCHANGE

The particulars relating to conservation of energy, technology absorption, foreign exchange earnings and outgo as required to be disclosed under the Act, are provided in Annexure A to this report.

17. DIRECTORS & KEY MANAGERIAL PERSONNEL

A) Retirement by rotation

Mrs. Varsha Jitendra Vakharia (DIN: 00052361), Non-Executive Director of the Company, is liable to retire by rotation at the ensuing Annual General Meeting and being eligible, seeks reappointment pursuant to Section 152 of the Companies Act, 2013.

B) Directors & KMP

Sr. No.	Name of Director and Key Managerial Personnel	Category and Designation
1.	Mr. Jitendra K. Vakharia	Promoter and Managing Director
2.	Mrs. Varsha J. Vakharia	Promoter and Non Executive Director
3.	Mr. Nitin I. Parekh	Non-Executive Independent Director
4	Mr. Kiron Basty Shenoy	Non-Executive Independent Director
5.	Mr. Neeraj Sharma	Non-Executive Non Independent Director
6.	Mr. Sanjay Rasiklal Dholakia (Appointed on 28th July, 2026)	Non-Executive Additional Independent Director
7.	Mr. Vivek M.Mane	Chief Financial Officer
8.	Ms. Pooja N. Sanghavi	Company Secretary & Compliance Officer

18. BOARD EVALUATION

The Company has devised a policy for performance evaluation of its individual directors, the Board and the Committees constituted by it, which includes criteria for performance evaluation.

The Board has carried out an annual evaluation of its own performance, working of its Committees and the Directors individually in line with the requirements of the Act and Listing Regulations.

The Directors were provided with structured questionnaire to record their views. The reports generated out of the evaluation process were placed before the Board at its meeting and noted by the Directors. The evaluation process was attentive on various aspects of the functioning of the Board and its Committees, such as experience and competencies, performance of specific duties and obligations of the Board & its Committees, and governance issues etc. The Board also carried out the evaluation of the performance of Individual Directors based on criteria such as Leadership initiative, Initiative in terms of new ideas and planning for the Company, Timely inputs on the minutes of the meetings of the Board and Committee etc. The same is found to be satisfactory.

19. DECLARATION BY AN INDEPENDENT DIRECTOR(S)

The Company has received declarations from all the Independent Directors of the Company confirming that they meet the criteria of independence as prescribed under Section 149(6) of the Act and provisions of Securities and Exchange Board of India (Listing Obligations and disclosure requirements) Regulations, 2015 ("Listing Regulations") and based on the declarations received from the Independent directors, the Board of directors are of the opinion that the directors have the requisite integrity, expertise and experience including the proficiency to be the independent directors of the Company. The Board is of the opinion that the Independent Directors of the Company holds highest standards of integrity, expertise and experience (including the proficiency) required to fulfil their duties as Independent Directors.

20. OPINION OF THE BOARD WITH REGARD TO INTEGRITY, EXPERTISE AND EXPERIENCE (INCLUDING THE PROFICIENCY) OF THE INDEPENDENT DIRECTORS

The Board members are satisfied with regard to integrity, expertise and experience (including the proficiency) of the Independent Directors of the Company.

21. VIGIL MECHANISM

The Company has in place a Vigil Mechanism/Whistle Blower Policy in compliance with the provisions of Section 177(9) of the Act and Regulation 22 of the Listing Regulations. The Policy provides a framework to promote responsible and secured reporting of unethical behavior, actual or suspected fraud, violation of applicable laws and regulations, financial irregularities, abuse of authority etc. by Directors, employees and the management.

The Company endeavors to provide complete protection to the Whistle Blowers against any unfair practices. The Audit Committee oversees the genuine concerns and grievances reported in conformity with this Policy.

It is affirmed that no personnel of the Company has been denied access to the Audit Committee and no case was reported under the Policy during the year.

The said policy is also hosted on the website of the Company at www.everlon.in.

22. STATUTORY AUDITORS

M/s. B. L. Dasharda and Associates, Chartered Accountants (Firm Registration No. 112615W), were appointed as the Statutory Auditors of the Company at the Annual General Meeting held on 12th August, 2024, commencing from the conclusion of the said Annual General Meeting until the conclusion of the 37th Annual General Meeting of the Company.

As the term of the existing Statutory Auditors expires at the ensuing Annual General Meeting, the Board of Directors, based on the recommendation of the Audit Committee, has recommended the appointment of M/s. Panchal S K & Associates, Chartered Accountants (FRN: 145989W), as the Statutory Auditors of the Company for a term of Three consecutive years, commencing from the conclusion of the ensuing Annual General Meeting until the conclusion of the 40th Annual General Meeting of the Company, subject to the approval of the Members.

The Statutory Auditors have confirmed their eligibility and consent for appointment in accordance with the provisions of Sections 139 and 141 of the Companies Act, 2013 and the Rules made thereunder.

The Audit Report issued by M/s. B. L. Dasharda and Associates, Chartered Accountants, on the Financial Statements of the Company for the Financial Year 2025-26 does not contain any qualification, reservation, adverse remark or disclaimer. The Auditors Report forms part of the Annual Report.

During the Financial Year 2025-26, no fraud has been reported by the Statutory Auditors under Section 143(12) of the Companies Act, 2013.

23. SECRETARIAL AUDITOR & SECRETARIAL AUDIT REPORT

The Board has appointed M/s. Sindhu Nair & Associates, Practicing Company Secretary, to conduct Secretarial Audit for the financial year 2025-26 to 2029-30, as required u/s. 204 of the Companies Act, 2013 and the rules framed thereunder. The Secretarial Audit Report for the financial year ended 31st March, 2026 is annexed herewith marked as Annexure B to this Report. The Secretarial Audit Report does not contain any qualification, reservation or adverse remark.

24. INTERNAL AUDITORS

The Company has appointed M/s. R. Thakkar and Co., Chartered Accountants, Mumbai, as Internal Auditors for financial year 2025-26.

25. COST RECORDS AND COST AUDIT

Maintenance of cost records and requirement of cost audit as prescribed under the provisions of Section 148(1) of the Companies Act 2013 are not applicable for the business activities carried out by the Company.

26. DETAIL OF FRAUD AS PER AUDITORS REPORT

There was no fraud reported during the year ended 31st March, 2026. This is also being supported by the report of the auditors of the Company. There are no adverse observations/ qualifications in the Statutory Auditors report

27. DIRECTORS RESPONSIBILITY STATEMENT

Pursuant to Section 134(5) of the Companies Act 2013, Directors of your Company hereby state and confirm that:-

a) in the preparation of the annual accounts for the year ended 31st March, 2026, the applicable accounting standards, have been followed and there are no material departures from the same.

b) The Directors have selected such accounting policies and applied them consistently and made judgements and estimates that are reasonable and prudent so as to give a true and fair view of the state affairs of the Company as at 31st March, 2026 and of the profit of the company for the year ended on that date.

c) The Directors have taken proper and sufficient care for the maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding the assets of the Company and for preventing and detecting fraud and other irregularities;

d) The Directors have prepared the annual accounts on a going concern basis;

e) The Directors have laid down internal financial controls to be followed by the Company and that such internal financial controls are adequate and are operating effectively; and

f) The Directors have devised proper systems to ensure compliance with the provisions of all applicable laws and that such systems are adequate and operating effectively.

28. DETAILS OF COMMITTEES OF THE BOARD

The Board has constituted the Audit Committee, Nomination and Remuneration Committee and Stakeholders Relationship Committee. The Composition of aforesaid committees and compliances, as per the applicable provisions of the Companies Act, 2013 and the Rules made under and Listing / Regulations are as follows:

A. Audit Committee:

The Audit Committee functions according to requirement of Section 177 of the Companies Act, 2013 that defines its composition, authority, responsibility and reporting functions as applicable to the Company and is reviewed from time to time. All recommendations made by the Audit Committee were accepted by the Board.

	Name of Committee Members	Status	Category
Audit Committee	Mr. Kiron B, Shenoy	Chairman	Non-Executive/Independent
	Mr. Nitin I. Parekh	Member	Non-Executive/Independent
	Mr. Sanjay Rasiklal	Member	Non-Executive/Independent
	Dholakia (Appointed on 28th July, 2026)
	Mr. Jitendra K. Vakharia	Member	Executive

B. Nomination and remuneration committee:

The Board of Directors of every Listed Company is required to have Nomination and Remuneration Committee. The Committee is constituted to identify persons who are qualified to become Directors and who may be appointed in Senior Management and to formulate the criteria for determining qualifications, positive attributes recommend to the Board a policy relating to the remuneration for the Directors, Key Managerial Personnel and other employees and to carry out evaluation of every Directors performance and to lay the matters as enumerated under the Companies Act, 2013.

The Board has constituted Nomination and Remuneration Committee under Section 178 of the Companies Act, 2013.

	Name of Committee Members	Status	Category
Nomination and	Mr. Kiron B, Shenoy	Chairman	Non-Executive/Independent
Remuneration	Mr. Nitin I. Parekh	Member	Non-Executive/Independent
Committee	Mr. Jitendra K. Vakharia	Member	Executive
	Mr. Sanjay Rasiklal Dholakia (Appointed on 28th July, 2026)	Member	Non-Executive/Independent
	Mrs. Varsha J. Vakharia	Member	Executive

Criteria for Determining Qualifications, Positive Attributes, Independence and Other Matters Concerning a Director:

In terms of the provisions of clause (e) of section 134(3) read with Section 178(3) of Companies Act, 2013, the Nomination and Remuneration Committee, while appointing a Director, takes into account the following criteria for determining qualifications, positive attributes and independence:

Qualification: Diversity of thought, experience, industry knowledge, skills and age.

Positive Attributes: Apart from the statutory duties and responsibilities, the Directors are expected to demonstrate high standard of ethical behaviour, good communication and leadership skills and take impartial judgment.

Independence: A Director is considered Independent if he/she meets the criteria laid down in Section 149(6) of the Companies Act, 2013, the Rules framed thereunder and Regulation 16(1)(b) of the Listing Regulations, 2015.

C. Stakeholders Relationship Committee:

The Stakeholder Relationship Committee was constituted to ensure that all commitment to shareholders and investors are met and thus strengthen their relationship with the Company.

	Name of Committee Members	Status	Category
Stakeholder Relationship	Mrs. Varsha J. Vakharia	Chairman	Executive
Committee	Mr. Jitendra K. Vakharia	Member	Executive

29. RISK MANAGEMENT PLAN

There is a continuous process for identifying, evaluating and managing significant risks faced through a risk management process designed to identify the key risks facing business. There are no risks which threaten the existence of the company.

30. CORPORATE SOCIAL RESPONSIBILITY

During the financial year under review, the provisions of CSR are not applicable to the Company as the Company does not meet the criteria prescribed under Section 135 of the Companies Act, 2013, particularly with respect to the net profit threshold. Accordingly, the Company was not required to spend any amount towards CSR activities during the year under review.

31. CORPORATE GOVERNANCE REPORT

Provisions relating to Corporate Governance Report under Schedule V of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 are not applicable to as the paid-up share capital and net worth is below the limits mentioned in regulation 15 SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 hence the same has not been annexed to the Boards Report.

Our Company has always adhered itself towards best governance practices. The Company has maintained high level of integrity and transparency towards compliance of all laws, regulations, rules and guidelines whether provided by any enactment or issued by SEBI.

32. REPORT ON MANAGEMENT DISCUSSION AND ANALYSIS

The Management Discussion and Analysis Report for the financial year under review as stipulated under Regulation 34 read with Schedule V of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 is presented in the separate section forming part of this Annual Report. Annexure C.

33. PARTICULARS OF CONTRACTS OR ARRANGEMENTS WITH RELATED PARTIES REFERRED TO IN SECTION 188(1) OF THE COMPANIES ACT, 2013

All the related party transactions are entered on arms length basis and in ordinary course of business and are in compliance with the applicable provisions of the Companies Act, 2013 and listing regulation. Form AOC -2 in terms of Section 134 of the Act read with Rule 8 of the Companies (Accounts) Rules, 2014, giving details of contract or arrangement is attached herewith as Annexure D. All related party transactions are presented to the Audit Committee and the Board, if required for approval.

34. INTERNAL FINANCIAL CONTROL

The Company has an Internal Control System which is commensurate with the size, scale and complexity of its business operations. To maintain its objectivity and independence, the Internal Auditor reports to the Audit Committee. The Internal Auditor monitors and evaluates the efficacy and adequacy of the internal control system in the Company, its compliance with operating systems, accounting procedures and policies. Based on the report of the Internal Auditor, process owners undertake corrective action in their respective areas and thereby strengthen the controls.

35. PARTICULARS OF EMPLOYEES AND DIRECTORS REMUNERATION

The Board has adopted the Remuneration policy for Directors, Key Managerial Personnel and other employees of the Company under section 178(4) of the Act and Policy on diversity of Board of Directors.

Particulars of Directors Remuneration as required u/s. 197(12) read with Rule 5(1) of The Companies (Appointment and Remuneration of Managerial Personnel) Rules 2014 are attached herewith as Annexure E & F.

36. CODE OF CONDUCT

The Company has obtained declaration from Managing Director under Para D of Schedule V of Listing Regulations 2015 in respect of compliance of Code of conduct during the year under review.

37. FAMILIARISATION PROGRAMME FOR DIRECTORS

The Members of the Board of the Company are afforded many opportunities to familiarise themselves with the Company, its Management and its operations. The Directors are provided with all the documents to enable them to have a better understanding of the Company, its various operations and the industry in which it operates.

All the Independent Directors of the Company are made aware of their roles and responsibilities at the time of their appointment through a formal letter of appointment, which also stipulates various terms and conditions of their engagement.

Executive Directors provide an overview of the operations and familiarise the new Independent and Non-Executive Directors on matters related to the Companys values and commitments. They are also introduced to the organisation structure, constitution of various committees, board procedures, risk management strategies etc. The policy on Companys familiarization program for Independent Directors is posted on Companys website at www.everlon.in

38. REPORT ON SEXUAL HARASSMENT OF WOMEN AT WORKPLACE (PREVENTION, PROHIBITION AND REDRESSAL) ACT, 2013:

The Company has always provided a congenial atmosphere to all employees that is free from discrimination and harassment including sexual harassment. It has provided equal opportunities to employees without regard to their race, gender, sex, etc. The Company has also framed a policy on the Prevention of Sexual Harassment at the Work Place and constituted an Internal Committee to redress any complaints of sexual harassment by employees or other persons working for the Company.

There were no cases of sexual harassment reported during the year under review under the said policy.

39. STATEMENT THAT COMPANY HAS COMPLIED WITH MATERNITY BENEFIT ACT.

The Company has complied with the provisions of the Maternity Benefit Act, 1961, as amended from time to time. It ensures that all eligible women employees are provided with the benefits and entitlements mandated under the Act, including paid maternity leave, nursing breaks, and protection from dismissal during maternity leave.

The Company is committed to fostering a supportive and inclusive workplace and continues to uphold all applicable labour laws related to employee welfare and social security.

40. COMPLIANCE WITH SECRETARIAL STANDARDS

The Company has duly complied with the applicable provisions of Secretarial Standard 1 on meetings of Board of Directors and Secretarial Standard 2 on General Meetings issued by the Institute of Company Secretaries of India.

41. STATUTORY DISCLOSURE

None of the Directors of your Company are disqualified as per the provisions of Section 164 of the Companies Act, 2013. The Directors of your Company has made necessary disclosure as required under various provisions of the Companies Act, 2013 and SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

42. INSIDER TRADING REGULATION

The Company has implemented a Code of Conduct for the Prevention of Insider Trading, in the form of a Structured Digital Database (SDD), to regulate the trading of securities by the Directors and designated employees. The Code mandates pre-clearance for transactions involving the Companys shares and prohibits the purchase or sale of shares by Directors and designated employees when in possession of unpublished price-sensitive information or during the closure of the Trading Window. The Board is responsible for ensuring the effective implementation of this Code.

43. BUSINESS RESPONSIBILITY AND SUSTAINABILITY REPORT (BRSR):

Business Responsibility and Sustainability Report ("BRSR") is not applicable to the Company as per Regulation 34(2) (f) (Listing Obligations and Disclosure Requirements) Regulations, 2015 since the Company does not fall within top 1000 listed entities.

44. REGISTERED OFFICE

The present address of the Registered Office is as follows: 607 Regent Chambers, 208 Nariman Point, Mumbai, Maharashtra, India- 400021.

45. LISTING

The shares of your Company are listed at BSE Limited. The listing fees to the Stock Exchanges for the financial year 2025-26 have been paid.

46. NUMBER OF EMPLOYEES AS ON THE CLOSURE OF FINANCIAL YEAR

Female - 1 Male- 2 Transgender- 0

47. DETAILS OF DIFFERENCE BETWEEN VALUATION DONE AT TIME OF ONE-TIME SETTLEMENT AND VALUATION DONE WHILE TAKING LOAN FROM BANK/FI WITH REASON THEREOF

As Company has not done any one-time settlement during the year under review hence no disclosure is required.

48. GENERAL DISCLOSURES

Pursuant to the provisions of Companies (Accounts) Rules, 2014, the Company affirms that for the year ended 31st March 2026:

No material changes and commitments affecting the financial position of the Company have occurred between the close of the financial year to which the Financial Statement relate till the date of this report.

During the Financial Year, no significant or material orders were passed by the regulators or Courts or Tribunals which impact the going concern status and Companys operation in future.

The Company has not issued equity shares with differential rights as to dividend, voting or otherwise.

No proceedings are pending against the Company under the Insolvency and Bankruptcy Code, 2016.

The Company serviced all the debts & financial commitments as and when they became due and no settlements were entered into with the bankers.

49. ACKNOWLEDGEMENT

Your Directors are pleased to place on record their sincere gratitude to the Government, Bankers and Shareholders for their continued and valuable co-operation and support to the Company and look forward to their continued support and co-operation in future too. They also take this opportunity to express their deep appreciation for the devoted and sincere services rendered by the employees at all levels of the operations of the Company during the year.

For and on Behalf of the Board of Directors
Sd/-	Sd/-
Jitendra K. Vakharia	Varsha J. Vakharia
Managing Director	Director
(DIN 00047777)	(DIN 00052361)
Place: Mumbai
Date: 28.07.2026