SRSEC Reporting Desk

Kandal M Venture Ltd (FMFC) – SEC staff letter

2026-01-27 · Re: Form 20-F for the Fiscal Year Ended March 31, 2025 Filed July 30, 2025 · Accession 0000000000-26-000858 · 2 staff comment(s) issued

Company response(s): 2026-02-02

ICFR & Disclosure ControlsIFRS & Foreign Private Issuers

2026-01-27 · Form 20-F for the Fiscal Year Ended March 31, 2025 Filed July 30, 2025 · Comment 1 · Item 15. Controls and Procedures, page 77 Agreed to revise
Staff comment: Please amend your filing to explicitly disclose your conclusion regarding the effectiveness of your disclosure controls and procedures as of March 31, 2025. Refer to Item 15(a) of Form 20-F. letter →
Company response: We have revised our disclosure in Item 15 of Part II to the Form 20-F. response letter →
ICFR & Disclosure ControlsIFRS & Foreign Private Issuers
2026-01-27 · Form 20-F for the Fiscal Year Ended March 31, 2025 Filed July 30, 2025 · Comment 2 · Item 15(a) of Form 20-F. Agreed to revise
Staff comment: As this is the company’s first annual report, please revise your Form 20-F to include the language required by Instruction 1 of the Instructions to Item 15 of Form 20-F. letter →
Company response: We have revised our disclosure in Item 15 of Part II to the Form 20-F. response letter →
IFRS & Foreign Private Issuers

Full letter on EDGAR → · Filing index · All Kandal M Venture Ltd (FMFC) correspondence

ICFR & Disclosure Controls – what to check: Describe material weaknesses, remediation steps and timing, and align ICFR conclusions with disclosure controls.

IFRS & Foreign Private Issuers – what to check:

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