Aesthetik Engineers Limited has informed the Exchange about Receipt of an Observation Letter dated January 22nd, 2026 from National Stock Exchange of India Limited regarding the Scheme of Merger by Absorption of La Reliant Aluminium Limited (The Transferor Company) with Aesthetik Engineers Limited (The Transferee Company) and their respective shareholders and creditors under section 230 and 232 and other applicable provisions of the Companies Act, 2013 ( Scheme of Arrangement ).