AION-TECH SOLUTIONS LIMITED (Formerly known as Goldstone Technologies Limited)

Registered Office :
9th Floor, Block 1, My Home Hub,
Hitech City, Madhapur,
Hyderabad, Telangana - 500 081.
Phone : +91 9281119436
URL : www.aiontech.ai
GSTIN : 36AAACG7478F1ZF
CIN : L72200TG1994PLC017211
E-mail Id : [email protected]

May 29, 2026

| The Secretary
National Stock Exchange of India Limited
Exchange Plaza, Plot C/1, G-Block,
Bandra – Kurla Complex,
Bandra (E), Mumbai – 400 051. | The Secretary,
BSE Limited
Phiroze Jeejeebhoy Towers,
Dalal Street, Mumbai – 400 001 |
| --- | --- |

Sub: Outcome of the Board Meeting - Reg.

Ref: 1) Regulation 30, 33 & other applicable Regulations of SEBI (LODR) Regulations, 2015
2) Scrip Code: 531439 (BSE) and Scrip code: GOLDTECH (NSE)

Dear Sir/Madam,

With reference to the above stated subject, we bring to your kind notice that the Board of Directors of the Company at their meeting held on Friday, May 29, 2026, inter-alia approved the following:

Annual Audited Financial Results (Standalone and Consolidated) of the Company for the Fourth Quarter and Financial Year ended March 31, 2026 along with the Statutory Auditors Report issued by P. Murali & Co., (Firm Registration No. 007257S), Chartered Accountants, Hyderabad, on the Annual Audited Standalone and Consolidated Financial Results for the Financial Year ended on March 31, 2026 (Same are attached as Annexure -1).

Auditor’s Report given by Statutory Auditor of the Company for the quarter ended March 31, 2026 along with Declaration as per Regulation 33 of SEBI (LODR) Regulations, 2015 is enclosed below.

The Statutory Auditors have issued Audit Report with an unmodified opinion on the Financial Results of the Company for the quarter and year ended March 31, 2026, in terms of Regulation 33(3)(d) of the SEBI Listing Regulations.

Re-Constitution of Audit Committee as follows;

Audit Committee:

S.No.	Name of the Director	Designation	Category
1	Mr. Deepankar Tiwari	Chairman	Independent Director
2	Mrs. Deepa Chandra	Member	Independent Director
3	Ms. Mounika Pammi	Member	Independent Director

AION-TECH SOLUTIONS LIMITED
(Formerly known as Goldstone Technologies Limited)

4	Mr. L P Sashikumar	Member	Non-Executive and Non Independent Director

The meeting of the Board of Directors of the Company commenced at 05:00 p.m. IST and concluded at 05:30 p.m. IST.

This is for your information and record.

Thanking You.

Yours faithfully,
For AION-TECH SOLUTIONS LIMITED

ADALAT
SRIKANTH
Digitally signed by
ADALAT SRIKANTH
Date: 2026.05.29
17:55:49 +09'30'

Adalat Srikanth
Company Secretary & Compliance Officer
F-7101
Encl: a/a

AION-TECH

SOLUTIONS LIMITED

(Formerly known as Goldstone Technologies Limited)

Annex 1

Registered Office :

9th Floor, Block 1, My Home Hub,

Hitech City, Madhapur,

Hyderabad, Telangana - 500 081.

Phone : +91 9281119436

URL : www.aiontech.ai

GSTIN : 36AAACG7478F1ZF

CIN : L72200TG1994PLC017211

E-mail Id : [email protected]

AION-TECH SOLUTIONS LIMITED

(Formerly Known as Goldstone Technologies Limited)

CIN: L72200TG1994PLC017211 Email Id: [email protected]

My Home Hub, Block No.1, 9th Floor, Hitech City, Madhapur, Hyderabad, Telangana - 500081, Ph. No +91-92811 19436, Fax +91-040-66284500

STATEMENT OF AUDITED STANDALONE FINANCIAL RESULTS FOR THE QUARTER & YEAR ENDED 31 MARCH 2026

(All Amounts in Indian Rupees Millions Except Per Share Data)

| Particulars | Quarter Ended
31.03.2026 | Quarter Ended
31.12.2025 | Quarter Ended
31.03.2025 | Year to Date
31.03.2026 | Year to Date
31.03.2025 |
| --- | --- | --- | --- | --- | --- |
| | Audited
(Refer Note No.4) | Un-Audited | Audited
(Refer Note No.4) | Audited | Audited |
| I. Revenue from Operations | 347.38 | 291.24 | 288.02 | 1001.01 | 868.09 |
| II. Other Income | 9.42 | 8.79 | 16.98 | 36.42 | 33.95 |
| III. Total Revenue (I + II) | 356.80 | 300.03 | 305.00 | 1037.43 | 902.04 |
| IV. Expenses | | | | | |
| (a) Operating Expenses | 243.61 | 216.98 | 225.35 | 737.43 | 649.92 |
| (b) Employee Benefits Expenses | 54.91 | 34.35 | 43.00 | 165.31 | 149.49 |
| (c) Finance Costs | 1.43 | 2.08 | 1.48 | 6.57 | 7.32 |
| (d) Depreciation and Amortization Expenses | 5.81 | 5.82 | 5.02 | 22.65 | 22.95 |
| (e) Other Expenses | 13.92 | 10.51 | 17.29 | 44.77 | 49.85 |
| Total Expenses | 319.68 | 269.72 | 292.14 | 976.73 | 879.53 |
| V. Profit Before Exceptional Items and Tax (III - IV) | 37.12 | 30.31 | 12.86 | 60.70 | 22.51 |
| VI. Exceptional Items | | | | | |
| Profit on Sale of Land | - | - | - | 136.94 | 156.35 |
| Statutory Impact of New Labour Codes (Refer note 11) | - | (4.28) | - | (4.28) | - |
| Profit Before tax (V - VI) | 37.12 | 26.03 | 12.86 | 193.36 | 178.86 |
| VII. Tax Expense | | | | | |
| (1) Current Tax | 6.54 | 6.00 | 5.15 | 34.07 | 30.17 |
| (2) Previous Year Taxes | - | - | 0.34 | - | 0.48 |
| (3) Deferred Tax | (14.60) | - | (0.10) | (14.56) | 0.08 |
| Total Tax Expenses | (8.06) | 6.00 | 5.39 | 19.51 | 30.73 |
| VIII. Profit / (Loss) after Tax (VI - VII) | 45.18 | 20.03 | 7.47 | 173.85 | 148.13 |
| IX. Other Comprehensive Income, Net of Tax | 0.61 | - | 70.94 | 1.29 | 71.08 |
| X. Total Comprehensive Income (VIII + IX) | 45.79 | 20.03 | 78.41 | 175.14 | 219.21 |
| XI. Paid-up Equity Share Capital | 522.62 | 522.62 | 345.82 | 522.62 | 345.82 |
| XII. Other Equity | | | | 2416.28 | 473.10 |
| XIII. Earnings Per Share (EPS) (Face value of Rs10/- each) | | | | | |
| a) Basic | 0.86 | 0.38 | 0.22 | 3.46 | 4.29 |
| b) Diluted | (Not annualized) | (Not annualized) | (Not annualized) | (Annualized) | (Annualized) |
| | 0.86 | 0.38 | 0.22 | 3.46 | 4.29 |
| | (Not annualized) | (Not annualized) | (Not annualized) | (Annualized) | (Annualized) |

Segment Wise Audited Standalone Financial Results for the Quarter & Year Ended 31 March 2026

| | Particulars | Quarter Ended
31.03.2026 | Quarter Ended
31.12.2025 | Quarter Ended
31.03.2025 | Year to Date
31.03.2026 | Year to Date
31.03.2025 |
| --- | --- | --- | --- | --- | --- | --- |
| | | Audited
(Refer Note No.4) | Un-Audited | Audited
(Refer Note No.4) | Audited | Audited |
| 1 | Segment Revenue | | | | | |
| | a) Information Technology / Software Services | 41.50 | 29.69 | 28.72 | 115.66 | 118.12 |
| | b) Software License | 305.88 | 261.55 | 259.30 | 885.35 | 749.97 |
| | Net Sales / Income from Operations | 347.38 | 291.24 | 288.02 | 1001.01 | 868.09 |
| 2 | Segment Results | | | | | |
| | Profit (+)(Loss) - Before Tax, Deprn. & Interest from | | | | | |
| | a) Information Technology / Software Services | 15.66 | 12.87 | 7.61 | 35.73 | 33.75 |
| | b) Software Licenses Resale | 28.70 | 25.32 | 11.75 | 54.19 | 19.03 |
| | Total | 44.36 | 38.19 | 19.36 | 89.92 | 52.78 |
| | Less: Finance Costs (not allocable) | 1.43 | 2.06 | 1.48 | 6.57 | 7.32 |
| | Less: Depreciation and Amortization (not allocable) | 5.81 | 5.82 | 5.02 | 22.65 | 22.95 |
| | Total Profit/(Loss) Before Tax | 37.12 | 30.31 | 12.86 | 60.70 | 22.51 |

AION-TECH

SOLUTIONS LIMITED

(Formerly known as Goldstone Technologies Limited)

Registered Office :

9th Floor, Block 1, My Home Hub,

Hitech City, Madhapur,

Hyderabad, Telangana - 500 081.

Phone: +91 9281119436

URL: www.aiontech.ai

GSTIN: 36AAACG7478F1ZF

CIN: L72200TG1994PLC017211

E-mail Id: [email protected]

Notes :

These audited standalone financial results of the Company have been prepared in accordance with the Indian Accounting Standards ("Ind AS") as prescribed under section 133 of the Companies Act, 2013 read with Companies (Indian Accounting Standard) Rules, 2015, as amended.
These audited standalone financial results were reviewed and recommended by the Audit Committee of the Board and approved by the Board of Directors of the Company at their meeting held on 29 May 2026.
The audited standalone financial results for the quarter and year ended 31 March 2026 presented have been audited by the Statutory Auditors of the Company. An unqualified report was issued by them thereon.
The figures for the quarter ended 31 March 2026 and 31 March 2025 are the balancing figures between the audited figures in respect of the full financial year and the published unaudited year to date figures up to the third quarter of that financial years which were subjected to limited review by the statutory auditors.
During the year, upon obtaining the necessary approvals from BSE Limited and National Stock Exchange of India Limited, Aion-Tech Solutions Limited allotted 1,76,79,770 equity shares of Rs. 10/- each at an issue price of Rs. 110/- per share to the shareholders of ETO Motors Private Limited on 12 May 2025 under a share swap arrangement, pursuant to which one equity share of Aion-Tech Solutions Limited was issued for every one equity share held in ETO Motors Private Limited to eligible shareholders. The transaction, aggregating to Rs. 1,944.77 million, being non-cash in nature, had no impact on the Statement of Cash Flows for the year.
During the year, the Company's shareholding in ETO Motors Private Limited increased from 1,90,35,746 equity shares to 1,97,68,354 equity shares pursuant to the conversion of ICDs into 7,32,608 equity shares at Rs. 110/- per share. The aggregate amount of Rs. 80.59 million, including accrued interest of Rs. 0.59 million, being a non-cash transaction, had no impact on the Statement of Cash Flows for the year. Consequent to the share swap arrangement referred to above, the Company's percentage shareholding in ETO Motors Private Limited reduced from 58.51% to 56.29%.
During the year, Aion-Tech Solutions Limited transferred SaaS platform development expenditure amounting to Rs. 52.10 million to its wholly owned subsidiary, Roqit Greenfield Digital Solutions Private Limited, on a cost-to-cost basis, against allotment of 52,10,000 equity shares of Rs. 10/- each. As the transaction was non-cash in nature, there was no impact on the Statement of Cash Flows for the year.
During the year, Aion-Tech Solutions Limited created a lien on its fixed deposits amounting to Rs. 50 million in favour of ICICI Bank Limited to facilitate an overdraft facility of Rs. 50 million availed by its subsidiary, ETO Motors Private Limited, from ICICI Bank Limited, MG Road Branch, Secunderabad, Hyderabad.
During the year, Aion-Tech Solutions Limited incorporated a subsidiary, namely GTL Aion IT Solutions L.L.C, in Dubai. However, the subsidiary has not yet commenced operations due to prevailing geopolitical uncertainties in the region.
Segment Capital Employed: As Assets and Liabilities are often deployed interchangeably across segments, it is impractical to allocate these Assets and Liabilities to each segment. Hence, the details of Segmental Assets, Segmental Liability and Segmental Capital Employed have not been disclosed.
On November 21, 2025, the Government of India notified the four Labour Codes - the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 - consolidating 29 existing labour laws. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The Company has assessed and disclosed the incremental impact of these changes on the basis of legal opinion obtained and the best information available, consistent with the guidance provided by the Institute of Chartered Accountants of India. Considering the materiality and regulatory-driven, non-recurring nature of this impact, the Company has presented such incremental impact as Statutory Impact of new Labour Codes under Exceptional Items in the standalone interim statement of profit and loss for the quarter ended December 31, 2025 and for the year ended March 31, 2026. The incremental impact consisting of gratuity of 4.28 million primarily arises due to change in wage definition for the quarter ended 31 December 2025. The Company continues to monitor the finalisation of Central / State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect on the basis of such developments as needed.
Statement of Audited Standalone Assets & Liabilities is attached as Annexure-A.
Statement of Audited Standalone Cash Flow is attached as Annexure-B.
Previous period figures have been re-grouped / re-classified wherever necessary.

By order of the Board

For AION-TECH SOLUTIONS LIMITED

Chanakya Bellam Radha Krishna

Whole Time Director

DIN: 02642002

Place: Hyderabad

Date: 29 May 2026

AION-TECH SOLUTIONS LIMITED
(Formerly known as Goldstone Technologies Limited)

AION-TECH SOLUTIONS LIMITED
(Formerly Known as Goldstone Technologies Limited)
Annexure-A

STANDALONE STATEMENT OF ASSETS & LIABILITIES

Particulars	As at 31/03/2026	As at 31/03/2025
	Audited	Audited
	All Amounts in Indian Rupees Millions
ASSETS
(1) Non-Current Assets
(a) Property, Plant and Equipment	9.282	50.335
(b) Intangible Assets	18.778	24.896
(c) Right of Use Assets	37.432	45.453
(d) Financial Assets
(i) Investments	2,365.192	247.921
(ii) Loans and advances	208.938	155.000
(iii) Other Financial Assets	33.217	6.245
(e) Deferred Tax Assets(Net)	10.375	-
(f) Other Non-Current Assets	-	52.165
(2) Current Assets
(a) Financial Assets
(i) Trade Receivables	243.257	193.565
(ii) Cash and Cash Equivalents	93.176	10.258
(iii) Bank Balances other than above	89.403	279.357
(iv) Other Financial Assets	16.491	8.022
(b) Current Tax Assets (Net)	59.626	36.635
(c) Other Current Assets	13.035	26.140
Total Assets	3,198.202	1,135.992
EQUITY AND LIABILITIES
(1) Equity
(i) Equity Share Capital	522.618	345.821
(ii) Other Equity	2,416.282	473.155
Liabilities
(1) Non-Current Liabilities
(a) Financial Liabilities
(i) Lease Liabilities	33.371	39.148
(b) Deferred tax liabilities (Net)	-	3.750
(c) Provisions	13.395	11.900
(d) Other Non Current Liabilities	6.127	12.258
(2) Current Liabilities
(a) Financial Liabilities
(i) Borrowings	2.899	23.564
(ii) Lease Liabilities	5.778	5.565
(iii) Trade Payables	122.884	130.748
(b) Provisions	4.452	4.114
(c) Other Current Liabilities	70.396	85.969
Total Equity and Liabilities	3,198.202	1,135.992

By order of the Board
For AION-TECH SOLUTIONS LIMITED

Chanakya Bellam Radha Krishna
Whole Time Director
DIN: 02642002

Place : Hyderabad
Date : 29 May 2026

AION-TECH

AION-TECH SOLUTIONS LIMITED

(Formerly Known as Goldstone Technologies Limited)

Annexure-B

STANDALONE STATEMENT OF CASH FLOWS

| Particulars | Year Ended
31/03/2026 | Year Ended
31/03/2025 |
| --- | --- | --- |
| | Audited | Audited |
| | All Amounts in Indian Rupees Millions | |
| I. Cash Flows From Operating Activities | | |
| Profit Before Tax | 193.36 | 178.86 |
| Adjustments to reconcile Profit before Tax to net Cash Flows: | | |
| Depreciation of Tangible Assets | 1.69 | 3.40 |
| Depreciation of Intangible Assets | 12.94 | 8.45 |
| Depreciation of Right to Use Assets | 8.02 | 11.10 |
| Interest Income | (35.45) | (23.20) |
| Other Income | - | - |
| National Gain on Lease Modification | - | (5.43) |
| Finance Costs | | |
| i. Interest on Borrowings and Charges | 2.39 | 2.73 |
| ii. Interest on Lease Liabilities | 3.11 | 3.91 |
| iii. Bank Charges | 1.07 | 0.68 |
| Profit on sale of land | (136.94) | (156.35) |
| Operating Profit before Working Capital changes | 50.19 | 24.15 |
| Changes in Working Capital: | | |
| Adjustment for (increase)/decrease in Operating Assets | | |
| Trade Receivables | (49.69) | (3.58) |
| Loans | (133.94) | (141.60) |
| Other Financial Assets - Current | (9.06) | (2.22) |
| Other Financial Assets - Non Current | (26.97) | (0.49) |
| Other Assets - Current | 13.10 | (22.14) |
| Other Assets - Non-Current | 0.07 | (27.01) |
| Adjustment for (increase)/decrease in Operating Liabilities | | |
| Trade Payables | (7.86) | 12.05 |
| Other Non-current Liabilities | (6.13) | (17.75) |
| Other Current Liabilities | (15.57) | 33.02 |
| Provisions | 3.57 | 2.78 |
| Cash generated from Operations | (182.29) | (142.79) |
| Income Taxes paid | (57.06) | (17.69) |
| Net Cash generated from/(used in) operating activities | (239.35) | (160.48) |
| II. Cash Flows from Investing Activities | | |
| Purchase of Property, Plant and Equipment and Intangibles (including Intangible under Development) | 169.48 | 181.51 |
| Investments in Equity Shares | (39.81) | 73.90 |
| (Investments w/ redemption of Bank Deposits (having original maturity of more than three months) - net | 189.95 | (80.62) |
| Interest Received | 35.45 | 23.20 |
| Other Income | | |
| Net Cash used in Investing Activities | 355.07 | 197.99 |
| III. Cash Flows from Financing Activities | | |
| Proceeds from/(repayment of) Long-term Borrowings, net | - | - |
| Proceeds from/(repayment of) Short-term Borrowings, net | (20.66) | (12.44) |
| Lease Liabilities | (8.68) | (13.42) |
| Interest paid on Borrowings and Charges | (2.39) | (2.73) |
| Bank Charges | (1.07) | (0.68) |
| Net Cash provided by Financing Activities | (32.80) | (29.27) |
| Net increase in Cash and Cash Equivalents (I+II+III) | 82.92 | 8.24 |
| Cash and Cash Equivalents at the beginning of the year | 10.26 | 2.02 |
| Cash and Cash Equivalents at the end of the year (refer note below) | 93.18 | 10.26 |
| Note: | | |
| Cash and Cash Equivalents comprise: | | |
| Cash on Hand | 0.02 | 0.02 |
| Balances with Banks: | | |
| - in current accounts | 3.66 | 10.24 |
| -Deposits with original maturity of less than 3 months | 89.50 | - |
| Total Cash and Cash Equivalents: | 93.18 | 10.26 |

Phone: +91 9281119436

URL: www.aiontech.ai

GSTIN: 36AAACG7478F1ZF

CIN: L72200TG1994PLC017211

E-mail Id: [email protected]

Place: Hyderabad

Date: 29 May 2026

By order of the Board

For AION-TECH SOLUTIONS LIMITED

Chanakya Bellam Radha Krishna

Whole Time Director

DIN: 02642002

INDIA

P. MURALI & CO.,

CHARTERED ACCOUNTANTS

6-3-655/2/3, SOMAJIGUDA,

HYDERABAD - 500 082. T.G, INDIA

Tel. : (91-40) 2332 6666, 2331 2554

(91-40) 2339 3967,

(91-40) 2332 2119, 2331 7032

Email : [email protected]

[email protected]

Website: www.pmurali.com

Independent Auditor's Report on the Quarterly and Year to Date Audited Standalone Financial Results of the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended

The Board of Directors

M/s. AION-TECH SOLUTIONS LIMITED (FORMERLY KNOWN AS GOLDSTONE TECHNOLOGIES LIMITED)

Report on the audit of the Standalone Financial Results

Opinion

We have audited the accompanying statement of quarterly and year to date Standalone financial results of AION-TECH SOLUTIONS LIMITED (Formerly known as Goldstone Technologies limited). (the "Company") for the quarter ended March 31, 2026 and for the year ended March 31, 2026 ("Statement"), attached herewith, being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the "Listing Regulations").

In our opinion and to the best of our information and according to the explanations given to us these standalone financial results:

i. is presented in accordance with the requirements of the Listing Regulations in this regard; and
ii. gives a true and fair view in conformity with the applicable accounting standards and other accounting principles generally accepted in India, of the net profit and other comprehensive income and other financial information of the Company for the quarter ended March 31, 2026 and for the year ended March 31, 2026.

Basis for Opinion:

FIRM-NADILAM
FIN.NO: 10479575
Hyderabad

INDIA

P. MURALI & CO., CHARTERED ACCOUNTANTS
6-3-655/2/3, SOMAJIGUDA,
HYDERABAD - 500 082. T.G, INDIA

Tel. : (91-40) 2332 6666, 2331 2554
(91-40) 2339 3967,
(91-40) 2332 2119, 2331 7032

Email : [email protected]
[email protected]
[email protected]
Website : www.pmurali.com

provisions of the Act and the Rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the Code of Ethics. We believe that the audit evidence obtained by us is sufficient and appropriate to provide a basis for our opinion.

Management's Responsibilities for the Standalone Financial Results

The Statement has been prepared on the basis of the Standalone annual financial statements. The Board of Directors of the Company are responsible for the preparation and presentation of the Statement that gives a true and fair view of the net profit and other comprehensive income of the Company and other financial information in accordance with the applicable accounting standards prescribed under Section 133 of the Act read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. This responsibility also includes maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding of the assets of the Company and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and the design, implementation and maintenance of adequate internal financial controls, that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the Statement that give a true and fair view and are free from material misstatement, whether due to fraud or error.

In preparing the Standalone Financial Results, the Board of Directors are responsible for assessing the Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Board of Directors either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so.

The Board of Directors are also responsible for overseeing the Company's financial reporting process.

Auditor's Responsibilities for the Audit of the Standalone Financial Results

Our objectives are to obtain reasonable assurance about whether the Statement as a whole is free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of the Statement.

FRN.NO: 0072575
HYDERABAD

INDIA

P. MURALI & CO.,

CHARTERED ACCOUNTANTS

6-3-655/2/3, SOMAJIGUDA,

HYDERABAD - 500 082. T.G, INDIA

Tel. : (91-40) 2332 6666, 2331 2554

(91-40) 2339 3967,

(91-40) 2332 2119, 2331 7032

Email : [email protected]

[email protected]

Website: www.pmurali.com

As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:

Identify and assess the risks of material misstatement of the standalone financial results, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
Obtain an understanding of internal financial control relevant to the audit in order to design audit procedures that are appropriate in the circumstances. Under Section 143(3)(1) of the Act, we are also responsible for expressing our opinion on whether the company has adequate internal financial controls with reference to financial statements in place and the operating effectiveness of such controls. We have given an unmodified opinion on Internal financial controls of the company.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Board of Directors.
Conclude on the appropriateness of the Board of Directors' use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Company's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the financial results or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the Company to cease to continue as a going concern.
Evaluate the overall presentation, structure and content of the Standalone Financial Results, including the disclosures, and whether the Statement represents the underlying transactions and events in a manner that achieves fair presentation.

INDIA

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards.

Other Matters

The Financial Results include the results for the quarter ended March 31, 2026 being the balancing figure between the audited figures in respect of the full financial year ended March 31, 2026 and the published unaudited year-to-date figures up to the third quarter of the current financial year which were subject to limited review by us, as required under the Listing Regulations.

For P. Murali & Co.,

Chartered Accountants,

FRN No: 00725751

Mukund Vilayrao Joshi

Partner

M. No: 024784

UDIN: 26024784CJYOPH6925

Date: 29.05.2026

AION-TECH

CIN: L72200TG1994PLC017211 Email Id: [email protected]

My Home Hub, Block No.1, 9th Floor, Hitech City, Madhapur, Hyderabad, Telangana - 500081, Ph. No +91-92811 19436, Fax +91-045-66284900

STATEMENT OF AUDITED CONSOLIDATED FINANCIAL RESULTS FOR THE QUARTER & YEAR ENDED 31 MARCH 2026

(All Amounts in Indian Rupees Millions Except Per Share Data)

| Particulars | Quarter Ended
31.03.2026 | Quarter Ended
31.12.2026 | Quarter Ended
31.03.2026 | Year to Date
31.03.2026 | Year to Date
31.03.2026 |
| --- | --- | --- | --- | --- | --- |
| | Audited
(Refer Note No.8) | Un-Audited | Audited
(Refer Note No.8) | Audited | Audited |
| I. Revenue from Operations | 417.20 | 405.92 | 288.02 | 1,350.32 | 889.00 |
| II. Other Income | 17.59 | 14.08 | 16.98 | 46.17 | 34.17 |
| III. Total Revenue (I + II) | 434.79 | 420.00 | 305.00 | 1,396.49 | 923.17 |
| IV. Expenses: | | | | | |
| (a) Operating Expenses | 242.93 | 214.56 | 225.35 | 736.10 | 669.44 |
| (b) Employee Benefits Expenses | 62.18 | 50.38 | 43.03 | 220.79 | 156.30 |
| (c) Finance Cost | 26.96 | 17.03 | 1.49 | 63.03 | 10.69 |
| (d) Depreciation and Amortization Expenses | 94.14 | 37.03 | 5.02 | 186.87 | 23.51 |
| (e) Other Expenses | 47.03 | 108.35 | 17.40 | 296.24 | 69.80 |
| Total Expenses | 473.24 | 427.38 | 292.28 | 1,603.03 | 949.74 |
| V. Profit Before Exceptional Items and Tax (III - IV) | (38.48) | (7.38) | 12.72 | (106.84) | (26.57) |
| VI. Exceptional Items | | | | | |
| Profit on Sale of Land | - | - | - | 136.94 | 156.36 |
| Statutory Impact of New Labour Codes (Refer note 12) | - | (4.38) | - | (4.38) | - |
| Profit Before tax (V - VI) | (38.48) | (11.63) | 12.72 | 26.12 | 129.78 |
| VII. Tax Expense | | | | | |
| (1) Current Tax | 6.54 | 6.00 | 5.17 | 34.09 | 30.19 |
| (2) Previous Year Taxes | - | - | 0.35 | - | 0.49 |
| (3) Deferred Tax | (18.07) | - | (0.10) | (18.03) | 0.08 |
| Total Tax Expenses | (11.63) | 6.00 | 5.42 | 16.06 | 30.76 |
| VIII. Profit / (Loss) After Tax (VI - VII) | (26.92) | (17.63) | 7.30 | 10.06 | 99.02 |
| Profit After Tax Attributable To: | | | | | |
| - Owners of the Company | 3.25 | 0.16 | 7.30 | 80.15 | 99.02 |
| - Non-Controlling Interest | (30.17) | (17.79) | - | (70.09) | - |
| IX. Other Comprehensive Income, Net of Tax | 10.64 | 0.98 | 70.87 | 17.55 | 74.69 |
| Other Comprehensive Income, Net of Tax Attributable To: | | | | | |
| - Owners of the Company | 40.44 | 41.27 | 70.87 | 87.64 | 74.69 |
| - Non-Controlling Interest | (29.80) | (40.28) | - | (70.09) | - |
| X. Total Comprehensive Income (VIII + IX) | (16.26) | (16.65) | 78.17 | 27.61 | 173.71 |
| Total Comprehensive Income Attributable To: | | | | | |
| - Owners of the Company | 12.89 | 1.51 | 78.17 | 97.07 | 173.71 |
| - Non-Controlling Interest | (29.17) | (18.16) | - | (69.46) | - |
| XI. Paid-up Equity Share Capital | 622.62 | 622.62 | 345.82 | 622.62 | 345.82 |
| XII. Other Equity | | | | 2534.06 | 612.66 |
| XIII. Earnings Per Share (EPS) (Face value of Rs10/- each) | | | | | |
| a) Basic | (0.52) | (0.34) | 0.22 | 0.20 | 2.86 |
| b) Diluted | (Not annualized) | (Not annualized) | (Not annualized) | (Annualized) | (Annualized) |
| | (0.52) | (0.34) | 0.22 | 0.20 | 2.86 |
| | (Not annualized) | (Not annualized) | (Not annualized) | (Annualized) | (Annualized) |

Segment Wise Audited Consolidated Financial Results for the Quarter & Year Ended 31 March 2026

(All Amounts in Indian Rupees Millions)

| Particulars | | Quarter Ended
31.03.2026 | Quarter Ended
31.12.2026 | Quarter Ended
31.03.2026 | Year to Date
31.03.2026 | Year to Date
31.03.2026 |
| --- | --- | --- | --- | --- | --- | --- |
| | | Audited
(Refer Note No.8) | Un-Audited | Audited
(Refer Note No.8) | Audited | Audited |
| 1. | Segment Revenue | | | | | |
| | a) India - Information Technology Service / Software Services | 41.50 | 29.69 | 28.72 | 115.66 | 118.12 |
| | b) Software Licenses Resale | 306.62 | 262.29 | 259.30 | 887.22 | 749.98 |
| | c) Goods Transport | - | - | - | - | 21.93 |
| | d) E- Vehicle Mobility | 70.10 | 115.94 | - | 350.71 | - |
| Less: Inter Company Sales | (1.02) | (2.00) | - | - | (3.27) | (1.03) |
| | Net Sales / Income from Operations | 417.20 | 406.92 | 288.02 | 1350.32 | 889.00 |
| 2. | Segment Results* | | | | | |
| | Profit (+)(Loss) / Before Tax, Deprn. & Interest from | | | | | |
| | a) India - Information Technology Service / Software Services | 15.66 | 12.87 | 7.51 | 35.73 | 32.66 |
| | b) Software Licenses | 28.70 | 25.32 | 11.71 | 53.74 | 18.48 |
| | Less: Finance Costs | 1.44 | 2.06 | 1.48 | 6.59 | 7.34 |
| | Less: Depreciation and Amortization | 7.28 | 5.82 | 5.02 | 24.13 | 22.96 |
| | Segment Profit | 38.63 | 30.31 | 12.72 | 58.75 | 20.84 |
| | c) Goods Transport | - | - | - | - | (43.51) |
| | Less: Finance Costs | - | - | - | - | 3.35 |
| | Less: Depreciation and Amortization | - | - | - | - | 0.55 |
| | Segment Profit | - | - | - | - | (47.41) |
| | d) E- Vehicle Mobility | 38.28 | 8.82 | - | 53.89 | - |
| | Less: Finance Costs | 25.52 | 14.97 | - | 56.44 | - |
| | Less: Depreciation and Amortization | 86.84 | 31.21 | - | 162.74 | - |
| | Segment Profit | (74.08) | (37.66) | - | (165.29) | - |
| | Total Profit/(Loss) Before Tax | (38.48) | (7.38) | 12.72 | (106.84) | (26.57) |

AION-TECH

3.	Segment Assets*
	a) India - Information Technology Service / Software Services	3,166,570	3,083,803	1,276,092	3,166,570	1,276,092
	b) Software Licenses Resale	-	-	-	-	-
	c) Goods Transport	-	-	-	-	-
	d) E- Vehicle Mobility	1,303,241	1,289,308	-	1,303,241	-
	Total Assets	4,405,811	4,373,111	1,276,092	4,405,811	1,276,092
4.	Segment Liabilities*
	a) India - Information Technology Service / Software Services	189,983	157,670	317,612	189,983	317,612
	b) Software Licenses Resale	-	-	-	-	-
	c) Goods Transport	-	-	-	-	-
	d) E- Vehicle Mobility	1,161,685	1,015,702	-	1,161,685	-
	Total Liabilities	1,351,668	1,173,372	317,612	1,351,668	317,612
5.	Segment Capital Employed*
	a) India - Information Technology Service / Software Services	3,019,106	2,984,732	1,025,539	3,019,106	1,025,539
	b) Software Licenses Resale	-	-	-	-	-
	c) Goods Transport	-	-	-	-	-
	d) E- Vehicle Mobility	564,982	565,975	-	564,982	-
	Total Capital Employed	3,684,086	3,650,707	1,025,539	3,684,086	1,025,539

*Note: For the segments of India Information Technology Software Services and Software License Resale segments Assets and Liabilities are often deployed interchangeably across these segments hence no bifurcation is given. Accordingly combined total amount of Segment Profit, Assets, Liabilities and Capital Employed are provided.

Notes :

These audited consolidated financial results of the Company have been prepared in accordance with the Indian Accounting Standards ("Ind AS") as prescribed under section 133 of the Companies Act, 2013 read with Companies (Indian Accounting Standard) Rules, 2016, as amended.
These audited consolidated financial results were reviewed and recommended by the Audit Committee of the Board and approved by the Board of Directors of the Company at their meeting held on 29 May 2026.
The above audited consolidated financial results includes the financial results of the subsidiaries named (1) Staytop Systems, Inc., USA. (2) Roqit Greenfleet Digital Solutions Private Limited. (3) ETO Motors Private Limited and step down subsidiary name ETO Mobility Services Private Limited.
The audited consolidated financial results for the quarter and year ended 31 March 2026 presented have been audited by the Statutory Auditors of the Company. An unqualified report was issued by them thereon.
The figures for the quarter ended 31 March 2026 and 31 March 2026 are the balancing figures between the audited figures in respect of the full financial year and the published unaudited year to date figures up to the third quarter of that financial years which were subjected to limited review by the statutory auditors.
During the year, upon obtaining the necessary approvals from BSE Limited and National Stock Exchange of India Limited, Aion-Tech Solutions Limited allotted 1,76,75,770 equity shares of Rs. 15/- each at an issue price of Rs. 115/- per share to the shareholders of ETO Motors Private Limited on 12 May 2025 under a share swap arrangement, pursuant to which one equity share of Aion-Tech Solutions Limited was issued for every one equity share held in ETO Motors Private Limited to eligible shareholders. The transaction, aggregating to Rs. 1,944.77 million, being non-cash in nature, had no impact on the Statement of Cash Flows for the year.
During the year, the Company's shareholding in ETO Motors Private Limited increased from 1,90,36,746 equity shares to 1,97,68,354 equity shares pursuant to the conversion of ICDs into 7,32,608 equity shares at Rs. 115/- per share. The aggregate amount of Rs. 80.59 million, including accrued interest of Rs. 0.59 million, being a non-cash transaction, had no impact on the Statement of Cash Flows for the year. Consequent to the share swap arrangement referred to above, the Company's percentage shareholding in ETO Motors Private Limited reduced from 68.61% to 66.29%.
During the year, Aion-Tech Solutions Limited transferred SaaS platform development expenditure amounting to Rs. 62.10 million to its wholly owned subsidiary, Roqit Greenfield Digital Solutions Private Limited, on a cost-to-cost basis, against allotment of 62,10,000 equity shares of Rs. 15/- each. As the transaction was non-cash in nature, there was no impact on the Statement of Cash Flows for the year.
During the year, Aion-Tech Solutions Limited created a lien on its fixed deposits amounting to Rs. 60 million in favour of ICICI Bank Limited to facilitate an overdraft facility of Rs. 50 million availed by its subsidiary, ETO Motors Private Limited, from ICICI Bank Limited, MG Road Branch, Secundarabad, Hyderabad.
During the year, Aion-Tech Solutions Limited incorporated a subsidiary, namely GTL Aion IT Solutions L.L.C, in Dubai. However, the subsidiary has not yet commenced operations due to prevailing geopolitical uncertainties in the region.
The group's revenues in the segment named "USA - Information Technology Services / Software Services" has reduced significantly over the period of time, accordingly this segment is derecognised for Segment Reporting.
On November 21, 2025, the Government of India notified the four Labour Codes - the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 - consolidating 29 existing labour laws. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The Company has assessed and disclosed the incremental impact of these changes on the basis of legal opinion obtained and the best information available, consistent with the guidance provided by the Institute of Chartered Accountants of India. Considering the materiality and regulatory-driven, non-recurring nature of this impact, the Company has presented such incremental impact as Statutory impact of new Labour Codes under Exceptional Items in the standalone interim statement of profit and loss for the quarter ended December 31, 2025 and for the year ended March 31, 2026. The incremental impact consisting of gratuity of 4.28 million primarily arises due to change in wage definition for the quarter ended 31 December 2025. The Company continues to monitor the finalisation of Central / State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect on the basis of such developments as needed.
Statement of Audited Consolidated Assets & Liabilities is attached as Annexure-C.
Statement of Audited Consolidated Cash Flow is attached as Annexure-D.
Previous period figures have been re-grouped / re-classified wherever necessary.

Chariskya Bellam Radha Krishna

DIN: 02542062

AION-TECH SOLUTIONS LIMITED

(Formerly Known as Goldstone Technologies Limited)

Annexure-C

CONSOLIDATED STATEMENT OF ASSETS & LIABILITIES

Particulars	As at 31/03/2026	As at 31/03/2025
	Audited	Audited
	All Amounts in Indian Rupees Millions
ASSETS
(1) Non-Current Assets
(a) Property, Plant and Equipment	503.455	50.335
(b) Intangible Assets
(i) Software	35.298	24.896
(ii) Goodwill	2153.906	92.584
(c) Intangible Assets Under Development	70.267	5.073
(d) Right of Use Assets	248.167	45.453
(e) Financial Assets
(i) Investment	17.000	149.157
(i) Loans and advances	154.438	155.000
(iii) Other Financial Assets	129.857	6.265
(f) Other Non-Current Assets	112.533	52.165
(2) Current Assets
(a) Financial Assets
(i) Trade Receivables	331.896	193.565
(ii) Cash and Cash Equivalents	105.314	12.034
(iii) Bank Balances other than above	89.403	279.357
(iv) Loans	386.315	139.411
(v) Other Financial Assets	17.678	8.022
(b) Current Tax Assets (Net)	59.626	36.635
(c) Other Current Assets	54.658	26.140
Total Assets	4,469.811	1,276.092
EQUITY AND LIABILITIES
(1) Equity
(i) Equity Share Capital	522.618	345.821
(ii) Other Equity	2534.056	612.660
Liabilities
(2) Non-Controlling Interest	61.469	-
(3) Non-Current Liabilities
(a) Financial Liabilities
(i) Borrowings	177.285	-
(ii) Lease Liabilities	222.089	39.148
(b) Deferred tax liabilities (Net)	35.876	3.750
(c) Provisions	24.566	11.900
(d) Others Non Current Liabilities	6.127	12.258
(2) Current Liabilities
(a) Financial Liabilities	49.161	-
(b) Financial Liabilities
(i) Borrowings	554.746	23.564
(ii) Lease Liabilities	5.778	5.565
(iii) Trade Payables	180.118	130.781
(iv) Other Current Financial Liabilities	1.325	-
(c) Provisions	5.406	4.114
(d) Other Current Liabilities	89.191	86.531
Total Equity and Liabilities	4,469.811	1,276.092

By order of the Board
For AION-TECH SOLUTIONS LIMITED

Place : Hyderabad
Date : 29 May 2026

Chanakya Bellam Radha Krishna
Whole Time Director
DIN: 02642002

AION-TECH SOLUTIONS LIMITED

(Formerly Known as Goldstone Technologies Limited)

Annexure-D

CONSOLIDATED STATEMENT OF CASH FLOWS

| Particulars | Year Ended
31/03/2026 | Year Ended
31/03/2025 |
| --- | --- | --- |
| | Audited | Audited |
| | All Amounts in Indian Rupees Millions | |
| I. Cash Flows From Operating Activities | | |
| Profit Before Tax | 26.12 | 129.78 |
| Adjustments to reconcile Profit before Tax to net Cash Flows: | | |
| Depreciation of tangible Assets | 104.32 | 3.96 |
| Depreciation of intangible Assets | 14.42 | 8.45 |
| Depreciation of Right to Use Assets | 68.13 | 11.10 |
| Interest Income | (35.45) | (23.20) |
| Other Income | - | - |
| National Gain on Lease Modifications | - | (5.43) |
| Finance Costs | | |
| i Interest on Borrowings and Charges | 33.65 | 2.73 |
| ii Interest on Lease Liabilities | 28.30 | 3.91 |
| iii Book Charges | 1.08 | 4.05 |
| Profit on sale of land | (136.94) | (156.35) |
| Foreign Currency Translation Reserve | (14.81) | (3.61) |
| Operating Profit before Working Capital changes | 88.82 | (24.61) |
| Charges in Working Capital: | | |
| Adjustment for (increase)/decrease in Operating Assets | | |
| Trade Receivables | (77.98) | 21.20 |
| Loans | 28.00 | (141.23) |
| Other Financial Assets - Current | (6.09) | (2.22) |
| Other Financial Assets - Non Current | (47.62) | 1.51 |
| Other Assets - Current | 121.59 | (14.42) |
| Other Assets - Non-Current | (55.79) | (27.01) |
| Adjustment for (increase)/decrease in Operating Liabilities | | |
| Trade Payables | (187.68) | 67.17 |
| Other Financial Liabilities - Current | 0.43 | (3.83) |
| Other Non-current Liabilities | (6.13) | (17.75) |
| Other Current Liabilities | 10.01 | 33.58 |
| Provisions - Non Current | 9.16 | 1.54 |
| Provisions - Current | (11.31) | 1.07 |
| Cash generated from Operations | (134.59) | (105.00) |
| Income From paid | (7.86) | (17.91) |
| Net Cash generated from/(used in) operating activities | (142.45) | (122.91) |
| II. Cash Flows from Investing Activities | | |
| Purchase of Property, Plant and Equipment and Intangibles (including Intangible under Development & Net Proceeds from Land Sale) | (87.32) | 175.61 |
| (Investments in) redemption of Bank Deposits (having original maturity of more than three months) - net | 189.95 | (80.62) |
| Cash Inflow on Sale of Subsidiary | - | 85.29 |
| Cash Acquired on Acquisition of Subsidiary | 20.32 | - |
| Interest Received | 35.45 | 23.20 |
| Other Income | - | - |
| Net Cash used in Investing Activities | 158.40 | 203.48 |
| III. Cash Flows from Financing Activities | | |
| Proceeds from (repayment of) Long-term Borrowings, net | (145.65) | - |
| Proceeds from (repayment of) Short-term Borrowings, net | 136.29 | (53.66) |
| Lease Liabilities | 121.41 | (13.42) |
| Interest paid on Borrowings and Charges | (33.65) | (2.73) |
| Bank Charges | (1.08) | (4.05) |
| Net Cash provided by Financing Activities | 77.32 | (73.86) |
| Net increase in Cash and Cash Equivalents (I+II+III) | 93.27 | 6.71 |
| Cash and Cash Equivalents at the beginning of the year | 12.04 | 5.33 |
| Cash and Cash Equivalents at the end of the year (refer note below) | 105.31 | 12.04 |
| Note: | | |
| Cash and Cash Equivalents comprise: | | |
| Cash on Hand | 0.02 | 0.02 |
| Balances with Banks: | | |
| - in current accounts | 15.79 | 12.02 |
| Deposits with original maturity of less than 3 months | 89.50 | - |
| Total Cash and Cash Equivalents: | 105.31 | 12.04 |

By order of the Board
For AION-TECH SOLUTIONS LIMITED

Place: Hyderabad
Date: 29 May 2026

Registered Office:
9th Floor, Block 1, My Home Hub,
Hitech City, Madhapur,
Hyderabad, Telangana - 500 081.
Phone: +91 9281119436
URL: www.aiontech.ai
GSTIN: 36AAACG7478F1ZF
CIN: L72200TG1994PLC017211
E-mail Id: [email protected]

INDIA

Independent Auditor's Report on the Quarterly and Year to Date Audited Consolidated Financial Results of the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended

The Board of Directors

M/s AION-TECH SOLUTIONS LIMITED (FORMERLY KNOWN AS GOLDSTONE TECHNOLOGIES LIMITED)

Report on the audit of the Consolidated Financial Results

Opinion

We have audited the accompanying statement of quarterly and year to date consolidated financial results of AION-TECH SOLUTIONS LIMITED (FORMERLY KNOWN AS GOLDSTONE TECHNOLOGIES LIMITED). ("Holding Company") and its subsidiaries (the Holding Company and its subsidiaries together referred to as "the Group"), for the quarter ended March 31, 2026 and for the year ended March 31, 2026 ("Statement"), attached herewith, being submitted by the Holding Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("Listing Regulations").

In our opinion and to the best of our information and according to the explanations given to us and based on the consideration of the reports of the other auditors on separate audited financial statements of the subsidiaries, the Statement:

i. The Statement includes the results of the following entity:

Aion-Tech Solutions Limited (Holding Company)
ETO Motors Private Limited (together with its' subsidiary) - Acquired during Q1 (Date of Acquisition: 12th May 2025) and the consolidated results includes for the period 12th May, 2025 to 31st March, 2026.
Roqit Greenfleet Digital Solutions Private Limited
Staytop Systems, Inc., USA

ii. is presented in accordance with the requirements of the Listing Regulations in this regard; and

FIRM-NARU & CO.

P. MURALI & CO., CHARTERED ACCOUNTANTS
6-3-655/2/3, SOMAJIGUDA,
HYDERABAD - 500 082. T.G, INDIA

Tel. : (91-40) 2332 6666, 2331 2554
(91-40) 2339 3967,
(91-40) 2332 2119, 2331 7032

Email : [email protected]
[email protected]
[email protected]
Website : www.pmurali.com

iii. gives a true and fair view in conformity with the applicable accounting standards and other accounting principles generally accepted in India, of the consolidated net profit and other comprehensive income and other financial information of the Group for the quarter ended March 31, 2026 and for the year ended March 31, 2026.

Basis for Opinion:

We conducted our audit in accordance with the Standards on Auditing (SAs) specified under section 143(10) of the Companies Act, 2013, as amended ("the Act"). Our responsibilities under those Standards are further described in the "Auditor's Responsibilities for the Audit of the Consolidated Financial Results" section of our report. We are independent of the Company in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India together with the ethical requirements that are relevant to our audit of the financial statements under the provisions of the Act and the Rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the Code of Ethics. We believe that the audit evidence obtained by us is sufficient and appropriate to provide a basis for our opinion.

Management's Responsibilities for the Consolidated Financial Results

The Statement has been prepared on the basis of the consolidated annual financial statements. The Board of Directors of the Holding Company are responsible for the preparation and presentation of the Statement that gives a true and fair view of the net profit and other comprehensive income of the Company and other financial information in accordance with the applicable accounting standards prescribed under Section 133 of the Act read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. This responsibility also includes maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding of the assets of the Company and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and the design, implementation and maintenance of adequate internal financial controls, that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the Statement that give a true and fair view and are free from material misstatement, whether due to fraud or error.

In preparing the Statement, the Board of Directors are responsible for assessing the Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis in accounting unless the

FRN.NO: 002575
Signature: [Handwritten signature]

Board of Directors either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so.

The Board of Directors are also responsible for overseeing the Company's financial reporting process.

Auditor's Responsibilities for the Audit of the Consolidated Financial Results

As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:

Identify and assess the risks of material misstatement of the consolidated financial results, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the company's internal control.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Board of Directors.
Conclude on the appropriateness of the Board of Directors' use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Company's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to

FRN.NO: 0022575
Hyderabad

CA INDIA

draw attention in our auditor's report to the related disclosures in the financial results or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the Company to cease to continue as a going concern.

Evaluate the overall presentation, structure and content of the consolidated financial results, including the disclosures, and whether the consolidated financial results represent the underlying transactions and events in a manner that achieves fair presentation.
Obtain sufficient appropriate audit evidence regarding the financial results/ financial information of the entities within the Group of which we are the independent auditors to express an opinion on the consolidated financial results. We are responsible for the direction, supervision and performance of the audit of the financial information of such entities included in the consolidated financial results of which we are the independent auditors. For the other entities included in the consolidated financial results, which have been audited by other auditors, such other auditors remain responsible for the direction, supervision and performance of the audits carried out by them. We remain solely responsible for our audit opinion.

We also performed procedures in accordance with the circular issued by the SEBI under Regulation 33(8) of the LODR Regulations, as amended, to the extent applicable.

FRIEND: 0072575 Hyderabad

P. MURALI & CO., CHARTERED ACCOUNTANTS
6-3-655/2/3, SOMAJIGUDA, HYDERABAD - 500 082. T.G, INDIA

Other Matters

We did not audit the financial statements / financial information of 3 subsidiaries included in the consolidated financial results, whose Financial Statements / Financial information before eliminations reflect Group's share of total assets of Rs. 1,555.08 million as at 31st March 2026, Group's share of total revenue of Rs. 79.01 million and Rs. 362.33 million and Group's share of total net profit/(loss) after tax of Rs. (72.11) Millions and Rs. (163.79) million and Total comprehensive income of Rs. (62.08) millions and Rs. (147.53) million for the quarter ended 31st March 2026 and for the period from 1st April 2025 to 31st March 2026 respectively, as considered in the consolidated financial results, in respect of the subsidiaries whose financial statements/ financial information have not been audited by us. This financial statements/financial information have been audited by other auditors whose report have furnished to us by the Management.

Our opinion on the consolidated financial statements, in so far as it relates to the amounts and disclosures included in respect of these subsidiary and our report in terms of subsection (3) of section 143 of the Act, in so far as it relates to the aforesaid subsidiary is based solely on the audit report of the other auditor.

The Consolidated Financial Results include the results for the quarter ended March 31, 2026 being the balancing figure between the audited figures in respect of the full financial year ended March 31, 2026 and the published unaudited year-to-date figures up to the end of the third quarter of the current financial year, which were subject to limited review by us, as required under the Listing Regulations.

For P. Murali & Co.,
Chartered Accountants,
FRN No: 0072575

Mukund Vijayrao Joshi
Partner
M. No: 024784
UDIN: 26024784YWKKGL1596

Place: Hyderabad
Date: 29.05.2026

AION-TECH SOLUTIONS LIMITED (Formerly known as Goldstone Technologies Limited)

Date: 29.05.2026

To,

Dear Sir/ Madam,

Sub: Declaration pursuant to Regulation 33 (3) (d) of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015 for Unmodified Opinion.

I, Chanakya Bellam Radha Krishna, Whole-Time Director of Aion-tech Solutions Limited hereby declare that, the Statutory Auditors of the Company, M/s. P. Murali & Co., Chartered Accountants have issued an Audit Report with unmodified/unqualified opinion on Audited Financial Results of the Company for the quarter and year ended 31st March, 2026.

This declaration is issued in compliance of Regulation 33(3)(d) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended vide. Circular No. CIR/CFD/CMD/56/2016 dated 27-05-2016.

Thanking you.

Yours

sincerely,
For Aion-Tech Solutions Limited

Chanakya Bellam Radha Krishna
Whole-time Director
DIN: 02642002

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AION-TECH SOLUTIONS LIMITED Interim / Quarterly Report 2026

62282_rns_2026-05-29_0e1a32b1-5c4f-4328-a271-b8c288b6b789.pdf

AION-TECH SOLUTIONS LIMITED

Notes :

AION-TECH SOLUTIONS LIMITED

Opinion

Basis for Opinion:

Management's Responsibilities for the Standalone Financial Results

Auditor's Responsibilities for the Audit of the Standalone Financial Results

Other Matters

Notes :

AION-TECH SOLUTIONS LIMITED

(Formerly Known as Goldstone Technologies Limited)

AION-TECH SOLUTIONS LIMITED

(Formerly Known as Goldstone Technologies Limited)

Opinion

Basis for Opinion:

Management's Responsibilities for the Consolidated Financial Results

Auditor's Responsibilities for the Audit of the Consolidated Financial Results

Other Matters

AI assistant

AION-TECH SOLUTIONS LIMITED — Interim / Quarterly Report 2026

62282_rns_2026-05-29_0e1a32b1-5c4f-4328-a271-b8c288b6b789.pdf

AION-TECH SOLUTIONS LIMITED

Notes :

AION-TECH SOLUTIONS LIMITED

Opinion

Basis for Opinion:

Management's Responsibilities for the Standalone Financial Results

Auditor's Responsibilities for the Audit of the Standalone Financial Results

Other Matters

Notes :

AION-TECH SOLUTIONS LIMITED

(Formerly Known as Goldstone Technologies Limited)

AION-TECH SOLUTIONS LIMITED

(Formerly Known as Goldstone Technologies Limited)

Opinion

Basis for Opinion:

Management's Responsibilities for the Consolidated Financial Results

Auditor's Responsibilities for the Audit of the Consolidated Financial Results

Other Matters

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AION-TECH SOLUTIONS LIMITED Interim / Quarterly Report 2026