AMIT SECURITIES LIMITED

CIN-L65990MH1992PLC067266

Reg Office: 1ST FLOOR, SWADESHI MARKET 316, KALBADEVI ROAD
MUMBAI CITY MH 400002 IN

[Tel: 0731-3521700][Email: [email protected]][Website: www.amitsecurities.com]

AMIT/BSE/2026-27
26th May, 2026

Online filing at www.listing.bseindia.com

To,
The General Manager
BSE Ltd.
Rotunda Building
P.J. Tower, Dalal Street, Fort
Mumbai (MH) - 400001

BSE CODE: 531557

Sub: Outcome of the Board Meeting of the Company held on 26th May, 2026 at the corporate office of the Company at 3:00 P.M. u/r 29(1)(a) & (2) of SEBI (LODR) Regulation, 2015 regarding consideration and approval of the audited standalone/ consolidated Financial Results for the quarter/year ended 31st March, 2026 of the Company.

Dear Sir/Ma’am,

We are pleased to inform you that the Meeting of the Board of Directors of the Company was held on Tuesday, 26th May, 2026 at 3.00 PM and concluded at 6:45 P.M. at the Corporate Office of the Company situated at 2, Shivaji Nagar Indore 452003 MP in which the Board has taken the following decisions:

Approval of the audited Standalone Financial Results of the Company for the Quarter/year ended on 31st March, 2026.
Approval of the audited Consolidated Financial Results of the Company for the Quarter/year ended on 31st March, 2026.
Taken on Record the Auditors Report for the audited standalone/consolidated Financial Results of the Company for the Quarter/year ended on 31st March, 2026.
To consider and take record of related party transactions for the year ended on 31st March, 2026.
To take on record resignation and appointment of company secretary of the company.
To consider any other resolutions with the permission of the chair.

You are requested to kindly take the same on record for your further needful.

Thanking You,
Yours Faithfully,
For, AMIT SECURITIES LTD.

CS NEHA DUBEY
COMPANY SECRETARY & COMPLIANCE OFFICER

H. Hehta & Co. (Audit Section)
CHARTERED ACCOUNTANTS

CA
INDIA

201, PRESIDENT TOWER,
MADHUMILAN SQUARE, INDORE-452001
PHONE : (O) 2523117, 2970700, 4676366
MOBILE : 93025-31713
EMAIL : [email protected]
website : www.mmehtaco.com

INDEPENDENT AUDITOR'S REPORT ON AUDIT OF THE STANDALONE FINANCIAL RESULTS

TO THE BOARD OF DIRECTORS OF AMIT SECURITIES LIMITED

Opinion

We have audited the accompanying statement of Standalone Financial Results of AMIT SECURITIES LIMITED (the “Company”), for the quarter and year ended March 31, 2026 (the “Statement”), 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, the statement:

a. is presented in accordance with the requirements of Regulation 33 of the Listing Regulations; and

b. gives a true and fair view in conformity with the recognition and measurement principles laid down in the Indian Accounting Standards (“Ind AS”) and other accounting principles generally accepted in India of the net profit and total comprehensive income and other financial information of the Company for the quarter and year then ended March 31, 2026.

Basis for Opinion

We conducted our audit of the Statement in accordance with the Standards on Auditing (“SA”)s specified under Section 143(10) of the Act. Our responsibilities under those Standards are further described in the Auditor’s Responsibilities for the Audit of the Standalone 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 (“ICAI”) together with the ethical requirements that are relevant to our audit of the Standalone Financial Results for the quarter and year ended March 31, 2026 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 ICAI’s Code of Ethics. We believe that the audit evidence obtained by us is sufficient and appropriate to provide a basis for our audit opinion.

Management’s Responsibilities for the Standalone Financial Results

This Statement, which includes the Standalone Financial Results is the responsibility of the Company’s Board of Directors, and has been approved by them for the issuance. The Statement has been compiled from the related audited Interim condensed financial statements for the three months and year ended March 31, 2026. This responsibility includes preparation and presentation of the Standalone Financial Results for the quarter and year ended March 31, 2026 that give a true and fair view of the net profit and other comprehensive income and other financial information in accordance with the recognition and measurement principles laid down in Ind AS, 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 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 Standalone Financial Results that give a true and fair view and is free from material misstatement, whether due to fraud or error.

In preparing the Financial Results, the Board of Directors is 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 is also responsible for overseeing the financial reporting process of the Company.

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

Our objectives are to obtain reasonable assurance about whether the Standalone Financial Results 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 this Financial Results.

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

Identify and assess the risks of material misstatement of the 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 controls 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 such controls.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates made by the Board of Directors.
Evaluate the appropriateness and reasonableness of disclosures made by the Board of Directors in terms of the requirements specified under Regulation 33 of the Listing Regulations.
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 ability of the Company 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 Statement 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 Financial Results, including the disclosures, and whether the Standalone Financial Results represent the underlying transactions and events in a manner that achieves fair presentation.
Obtain sufficient appropriate audit evidence regarding the Standalone Financial Results of the Company to express an opinion on the Financial Results.

Materiality is the magnitude of misstatements in the Standalone Financial Results that, individually or in aggregate, makes it probable that the economic decisions of a reasonably knowledgeable user of the Standalone Financial Results may be influenced. We consider quantitative materiality and qualitative factors in (i) planning the scope of our audit work and in evaluating the results of our work; and (ii) to evaluate the effect of any identified misstatements in the Financial Results.

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 Matter

The annual Standalone Financial Results include the results for the quarter ended 31 March 2026 being the balancing figure 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 the current financial year which were subject to limited review by us.

Place: Indore
Date: 26.05.2026

For M Mehta & Company
Chartered Accountants
Firm Registration No. 000957C

CA Nitin Baṅdi
Partner
M.N.400394
UDIN: 26400394RBRLVR8301

H. Hehta & Co. (Audit Section)
CHARTERED ACCOUNTANTS

INDIA

201, PRESIDENT TOWER,
MADHUMILAN SQUARE, INDORE-452001
PHONE : (O) 2523117, 2970700, 4676366
MOBILE : 93025-31713
EMAIL : [email protected]
website : www.mmehtaco.com

INDEPENDENT AUDITOR'S REPORT ON CONSOLIDATED ANNUAL FINANCIAL RESULTS OF AMIT SECURITIES LIMITED PURSUANT TO THE REGULATION 33 OF THE SEBI (LISTING OBLIGATIONS AND DISCLOSURE REQUIREMENTS) REGULATIONS, 2015 (AS AMENDED)

Opinion

We have audited the accompanying consolidated annual financial results of AMIT SECURITIES LIMITED (hereinafter referred to as the ‘Holding Company’) and its associates for the quarter and year ended March 2026, 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 separate audited financial statements /financial results/ financial information of the associates, the aforesaid consolidated financial results:

(i) includes the results of the associates as given in the Annexure to this report;
(ii) is presented in accordance with the requirements of regulation 33 of the Listing Regulations in this regard; and
(iii) gives a true and fair view in conformity with the recognition and measurement principles laid down in the Indian Accounting Standards (“Ind AS”) and other accounting principles generally accepted in India of the consolidated net profit and consolidated total comprehensive income and other financial information of the Company for the quarter and year then 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 (“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 Group and its associates 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 Companies Act, 2013 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 and Board of Directors’ Responsibilities for the Consolidated Financial Results

These Consolidated financial results have been prepared on the basis of the consolidated annual financial statements. The Holding Company’s Board of Directors are responsible for the preparation and presentation of these consolidated financial results that give a true and fair view of the net profit/ loss and other comprehensive income and other financial information of the Group including its associates in accordance with the Indian 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. The respective Board of Directors of the companies included in the Group and of its associates are responsible for maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding of the assets of the Group and its associates 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 accuracy and completeness of the accounting records, relevant to the preparation and presentation of the consolidated financial results that give a true and fair view and are free from material misstatement, whether due to fraud or error, which have been used for the purpose of preparation of the consolidated financial results by the Directors of the Holding Company, as aforesaid.

In preparing the consolidated financial results, the respective Board of Directors of the companies included in the Group and of its associates are responsible for assessing the ability of the Group and its associates to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the respective Board of Directors either intends to liquidate the Group or to cease operations, or has no realistic alternative but to do so.

The respective Board of Directors of the companies included in the Group and of its associates are responsible for overseeing the financial reporting process of the Group and of its associates.

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

Our objectives are to obtain reasonable assurance about whether the consolidated financial results as a whole are 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 16 If applicable, based on facts and circumstances of the engagement. 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 these 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. Under Section 143(3) (i) 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.
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 ability of the Group and its associates and jointly controlled entities 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 consolidated 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 Group and its associates and jointly controlled entities 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 of the entities within the Group and its associates and jointly controlled entities to express an opinion on the consolidated Financial Results.

Materiality is the magnitude of misstatements in the consolidated Financial Results that, individually or in aggregate, makes it probable that the economic decisions of a reasonably knowledgeable user of the consolidated Financial Results may be influenced. We consider quantitative materiality and qualitative factors in (i) planning the scope of our audit work and in evaluating the results of our work; and (ii) to evaluate the effect of any identified misstatements in the Financial Results.

CHARTERED ACCOUNTABILITY

Other Matter

The consolidated annual financial results include the results for the quarter ended 31 March 2026 being the balancing figure 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 the current financial year which were subject to limited review by us.

Place : Indore
Date : 26.05.2026

For M Mehta & Company
Chartered Accountants
Firm's Registration No. 000957C

CA Nitin Bandi
Partner
M.N. 400394
UDIN: 26400394DFPPKE5669

Annexure to Audit Report

List of Entities

S. No.	Name of Associate
1	Akashdeep Finbuild Private Limited
2	Alokik Estate And Finvest Private Limited
3	Mittal Udyog Indore Private Limited

AMIT SECURITIES LIMITED

CIN: L65990MH1992PLC067266

Regd. Office.: 1st Floor, Swadeshi Market, 316, Kalbadevi Road, Mumbai (MH) 400002

E-Mail ID: [email protected] Phone No.: 0731-3521700

STATEMENT OF UNAUDITED STANDALONE/ CONSOLIDATED FINANCIAL RESULTS FOR THE QUARTER ENDED 31ST MARCH, 2026

| Sr. No. | Particulars
(Refer Notes Below) | Standalone Quarter Ended | | | Consolidated Quarter Ended | | | Standalone Year Ended | | Consolidated Year Ended | |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| | | 3 Months ended
31.03.2026 | 3 Months ended
31.12.2025 | Corresponding 3 months ended
in the previous year
31.03.2025 | 3 Months ended
31.03.2026 | 3 Months ended
31.12.2025 | Corresponding 3 months ended
in the previous year
31.03.2025 | Year ended
31.03.2026 | Year ended
31.03.2025 | Year ended
31.03.2026 | Year ended
31.03.2025 |
| | | (Audited) | (Unaudited) | (Unaudited) | (Audited) | (Unaudited) | (Unaudited) | (Audited) | (Audited) | (Audited) | (Audited) |
| I | Income/Revenue from Operations | 69.30 | 98.73 | 76.85 | 69.30 | 98.73 | 76.85 | 264.02 | 232.66 | 264.02 | 232.66 |
| II | Other Income | 2.27 | 2.23 | 6.14 | 2.27 | 2.23 | 6.14 | 8.81 | 23.44 | 8.81 | 23.44 |
| III | Total Income (I+II) | 71.57 | 100.96 | 82.99 | 71.57 | 100.96 | 82.99 | 272.83 | 256.10 | 272.83 | 256.10 |
| IV | Expenses | | | | | | | | | | |
| a | Cost of Materials consumed | | | | | | | | | | |
| b | Purchase of Stock-in-Trade | 63.99 | 88.86 | 72.48 | 63.99 | 88.86 | 72.48 | 250.12 | 220.25 | 250.12 | 220.25 |
| c | Changes in inventories of finished goods stock-in-trade and work-in-progress | 2.36 | 4.88 | 0.19 | 2.36 | 4.88 | 0.19 | (0.23) | 0.34 | (0.23) | 0.34 |
| d | Employee benefits expense | 0.45 | 0.45 | 0.45 | 0.45 | 0.45 | 0.45 | 1.80 | 1.80 | 1.80 | 1.80 |
| e | Finance Costs | 0.03 | (0.02) | 0.09 | 0.03 | (0.02) | 0.09 | 0.05 | 0.10 | 0.05 | 0.10 |
| f | Depreciation and amortization expense | - | - | - | - | - | - | - | - | - | - |
| g | Other expenses | 0.09 | 2.08 | 2.40 | 0.09 | 2.08 | 2.40 | 6.49 | 8.75 | 6.49 | 8.75 |
| | Total Expenses (IV) | 66.91 | 96.26 | 75.60 | 66.91 | 96.26 | 75.60 | 258.22 | 231.24 | 258.22 | 231.24 |
| V | Profit / (Loss) before exceptional items and Tax (III -IV) | 4.66 | 4.70 | 7.39 | 4.66 | 4.70 | 7.39 | 14.61 | 24.86 | 14.61 | 24.86 |
| VI | Exceptional Items | - | - | - | - | - | - | - | - | - | - |
| VII | Profit / (Loss) before tax (V -VI) | 4.66 | 4.70 | 7.39 | 4.66 | 4.70 | 7.39 | 14.61 | 24.86 | 14.61 | 24.86 |
| VIII | Tax expense: | | | | | | | | | | |
| | (1) Current Tax | 1.17 | 1.46 | 2.14 | 1.17 | 1.46 | 2.14 | 3.76 | 6.44 | 3.76 | 6.44 |
| | (2) Deferred Tax | - | - | - | - | - | - | - | 0.00 | - | 0.00 |
| | Total Tax Expenses (I+II) | 1.17 | 1.46 | 2.14 | 1.17 | 1.46 | 2.14 | 3.76 | 6.44 | 3.76 | 6.44 |
| IX | Profit / (Loss) for the period from continuing operations (VII-VIII) | 3.49 | 3.24 | 5.25 | 3.49 | 3.24 | 5.25 | 10.85 | 18.42 | 10.85 | 18.42 |
| X | Profit / (Loss) from Discontinuing operations | - | - | - | - | - | - | - | - | - | - |
| XI | Tax expenses of Discontinuing operations | - | - | - | - | - | - | - | - | - | - |
| XII | Profit / (Loss) from Discontinuing operations (after Tax) (X-XI) | - | - | - | - | - | - | - | - | - | - |
| XIII | Profit / (Loss) for the period (IX+XII) | 3.49 | 3.24 | 5.25 | 3.49 | 3.24 | 5.25 | 10.85 | 18.42 | 10.85 | 18.42 |
| XIV | Share of Profit From Associate Companies | - | - | - | (26.71) | 38.63 | 41.66 | - | - | 42.74 | 54.10 |
| XV | Consolidated Profit (XIII+XIV) | 3.49 | 3.24 | 5.25 | (23.22) | 41.86 | 46.91 | 10.85 | 18.42 | 53.59 | 72.51 |

e e e e e e e e e e e e e e e e e e e e e e e e e e e e e e e e e e e e e e e e e e e e e e e e e

| Sr. No. | Particulars
(Refer Notes Below) | Standalone Quarter Ended | | | Consolidated Quarter Ended | | | Standalone Year Ended | | Consolidated Year Ended | |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| | | 3 Months ended
31.03.2026
(Audited) | 3 Months ended
31.12.2025
(Unaudited) | Corresponding 3 months ended
in the previous year
31.03.2025
(Unaudited) | 3 Months ended
31.03.2026
(Audited) | 3 Months ended
31.12.2025
(Unaudited) | Corresponding 3 months ended
in the previous year
31.03.2025
(Unaudited) | Year ended
31.03.2026
(Audited) | Year ended
31.03.2025
(Audited) | Year ended
31.03.2026
(Audited) | Year ended
31.03.2025
(Audited) |
| | | | | | | | | | | | |
| XVI | Other Comprehensive Income | | | | | | | | | | |
| | A (i) Items that will not be reclassified to Profit or loss | - | - | - | - | - | - | - | - | - | - |
| | (ii) Income Tax relating to items that will not be reclassified to Profit or loss | - | - | - | - | - | - | - | - | - | - |
| | B (i) Items that will be re-classified to profit or loss | (0.02) | (0.03) | 0.00 | (0.02) | (0.03) | 0.00 | (0.04) | 0.03 | (0.04) | 0.03 |
| | (ii) Income Tax relating to items that will be reclassified to Profit or loss | - | - | - | - | - | - | - | - | - | - |
| XVII | Total Comprehensive Income for the period (XV + XVI) (Comprising Profit/(Loss) and other Comprehensive Income for the period) | 3.47 | 3.21 | 5.25 | (23.24) | 41.84 | 46.91 | 10.81 | 18.45 | 53.54 | 72.55 |
| XVIII | Paid-up Equity Share Capital (Face Value of Rs. 10/- each) | 710.00 | 710.00 | 710.00 | 710.00 | 710.00 | 710.00 | 710.00 | 710.00 | 710.00 | 710.00 |
| XIX | Reserves excluding Revaluation Reserves as per Balance Sheet of Previous Accounting Year | 627.32 | 623.84 | 616.51 | 912.24 | 935.61 | 858.70 | 627.32 | 616.51 | 912.24 | 858.70 |
| XX | Earnings Per Share (for continuing operations ) | | | | | | | | | | |
| | (a) Basic | 0.05 | 0.05 | 0.07 | (0.33) | 0.59 | 0.66 | 0.15 | 0.26 | 0.75 | 1.02 |
| | (b) Diluted | 0.05 | 0.05 | 0.07 | (0.33) | 0.59 | 0.66 | 0.15 | 0.26 | 0.75 | 1.02 |
| XXI | Earnings Per Share (for Discontinued operations) | | | | | | | | | | |
| | (a) Basic | - | - | - | - | - | - | - | - | - | - |
| | (b) Diluted | - | - | - | - | - | - | - | - | - | - |
| XXII | Earnings Per Share (for Discontinued and continuing operations) | | | | | | | | | | |
| | (a) Basic | 0.05 | 0.05 | 0.07 | (0.33) | 0.59 | 0.66 | 0.15 | 0.26 | 0.75 | 1.02 |
| | (b) Diluted | 0.05 | 0.05 | 0.07 | (0.33) | 0.59 | 0.66 | 0.15 | 0.26 | 0.75 | 1.02 |

Notes:
1. The above results were reviewed by the Audit Committee and thereafter have been approved by the Board at its meeting held on Tuesday, 26 May 2026,
2. The above financial results are prepared in compliance with Indian Accounting Standards ("IND-AS") as notified under Section 133 of the Companies Act, 2013 ("the Act") [Companies (Indian Accounting Standards) Rules, 2015] as amended.
3. The company is operating in two segments i.e. trading of Metals and Interest Income.
4. As required under Regulation 33 of SEBI (LODR) Regulations, 2015 the limited review by the Statutory Auditors have been completed for the quarter ended on 30th September, 2024. The report does not have any impact on the above results and notes which needs explanation.
5. In consolidated results only the share of profits of associates have been considered as per Indian Accounting Standards Rules, 2015.

FOR, AMIT SECURITIES LTD
M.D. Maheshwari
Managing Director
DIN:08198576
PLACE: NDORE
DATE: 26th May 2026

AMIT SECURITIES LTD

Statement of Assets and Liabilities as at 31st March, 2026

(Rs. In Lakhs)

Particulars	Standalone		Consolidated
	As at	As at	As at	As at
	31.03.2026	31.03.2025	31.03.2026	31.03.2025
	Unaudited	Audited		Audited
A. ASSETS
(I) Non-Current Assets
(a) Property Plant and Equipments	-	-	-	-
(b) Financial assets
(i) Non-Current Investments	1,197.15	1,197.19	1,482.08	1,439.38
(c) Deferred Tax Assets (Net)	0.01	0.01	0.01	0.01
(d) Other Non-Current Assets	-	-	-	-
Total Non-Current Assets	1,197.16	1,197.20	1,482.09	1,439.39

(2) Current assets
(a) Inventories	5.26	5.03	5.26	5.03
(b) Financial Assets			-
(i) Loans	72.99	109.42	72.99	109.42
(ii) Current Investments	-	-	-	-
(iii) Trade Receivable	85.12	75.76	85.12	75.76
(iv) Cash and Cash Equivalents	16.82	2.68	16.82	2.68
(c) Other Current Assets	2.43	3.34	2.43	3.34

Total Current Assets	182.62	196.23	182.62	196.23
Total Assets	1,379.78	1,393.44	1,664.71	1,635.63

B EQUITY AND LIABILITIES
(I) Equity
(a) Equity Share Capital	732.73	732.73	732.73	732.73
(b) Other Equity	627.32	616.51	912.24	858.70
Total Equity	1,360.05	1,349.24	1,644.97	1,591.43

(II) Liabilities
(a) Financial Liabilities
(i) Trade Payable
(a) Total Outstanding due to MSME	16.73	16.76	16.73	16.76
(b) Total Outstanding due to other then MSME	-	-	-	-
(ii) Other Financial Liabilities	0.73	24.80	0.73	24.80
(b) Other Current Liabilities	1.00	1.18	1.00	1.18
(c) Current Tax Liability (Net)	1.28	1.46	1.28	1.46
Total Liabilities	19.74	44.20	19.74	44.20
Total Equity and Liabilities	1,379.78	1,393.44	1,664.71	1,635.63

PLACE: NDORE
DATE: 26th May 2026

For, AMIT SECURITIES LTD.

Nitin Maheshwari
Managing Director
DIN: 08198576

AMIT SECURITIES LTD

Reporting of Segment wise Revenue, Results and Capital Employed along with the Segment results
For the Quarter Ended 31st March, 2025
(Amount Rs.in Lacs)

Sr No.	Particulars	Quarter Ended			Year to date figures for Current Year Ended
		3 months ended 31.03.2026	Preceding 3 months ended 30.12.2025	Corresponding 3 months ended in the previous year 31.03.2025	Year Ended 31.03.2026	Year Ended 31.03.2025
		Unaudited	Unaudited	Unaudited	Audited	Audited
1	Segment Revenue
	A - Segment - Trading Division	69.30	132.64	76.85	264.02	232.66
	B - Segment - Investment Division	2.28	4.31	6.17	8.81	23.48

	Total	71.58	136.96	83.02	272.83	256.14

	Less: Inter Segment Revenue	-	-	-	-	-

	Net Sales/Income From Operations	71.58	136.96	83.02	272.83	256.14

2	Segment Results
	A - Segment - Trading Division	2.95	7.71	4.19	14.14	12.06
	B - Segment - Investment Division	2.28	4.31	6.17	8.81	23.48
	Total Segment Profit before Interest & Tax	5.23	12.02	10.36	22.94	35.54
	Less:	-
	(i) Interest Expenses	-		-	-	-
	(ii) Other Unallocable Income net of Expenditure	0.56	-	2.97	8.34	10.69
	Profit before Tax	4.67	12.02	7.39	14.61	24.85
	Less: Tax Expenses	1.17	1.96	2.11	3.76	6.41

	Total Profit after Tax	3.50	10.06	5.28	10.85	18.45

3	Capital Employed
	Segment Assets - Segment Laibilities
	A - Segment - Trading Division	76.08	31.84	41.34	76.08	41.34
	B - Segment - Investment Division	1,270.14	1,270.14	1,306.61	1,270.14	1,306.61
	C - Unallocated	13.83	3.94	1.28	13.83	1.28
	Total	1,360.05	1,305.91	1,349.24	1,360.05	1,349.24

FOR, AMIT SECURITIES LTD

PLACE: NDORE
DATE: 26th May 2026

Amit Securities Limited
Consolidated Cash Flow Statement
For the year ended 31st March, 2026

(Amount in Lacs)

| Particulars | | Year ended
31st March 2026 | | Year ended
31st March 2025 | |
| --- | --- | --- | --- | --- | --- |
| A | Cash Flow from Operating Activities | | | | |
| | Profit / (Loss) before tax | | 14.61 | | 24.86 |
| | Adjustments for: | | | | |
| | Changes in OCI | (0.04) | | 0.03 | |
| | Balances written off | 1.06 | | 0.04 | |
| | Interest Received from Loans | (8.69) | | (23.43) | |
| | Dividend | (0.02) | (7.69) | (0.02) | (23.37) |
| | Operating Profit/Loss before Working Capital Changes | | | | |
| | | | 6.91 | | 1.49 |
| | Adjustments for: | | | | |
| | Other Non Current Assets | | | | |
| | Inventories | (0.23) | | 0.34 | |
| | Trade Receivables | (9.35) | | (38.86) | |
| | Other Current Assets | (0.16) | | - | |
| | Trade Payables | (0.03) | | 14.83 | |
| | Other Financial Liabilities | (24.08) | | 24.37 | |
| | Other Current Liabilities | (0.18) | (34.02) | 0.91 | 1.58 |
| | Net Cash generated from / (used) in Operating Activities | | (27.11) | | 3.07 |
| | Taxes (Paid) / Refund (net) | | (3.94) | | (5.62) |
| | Net Cash generated from / (used) in Operating Activities | | (31.05) | | (2.55) |
| | Cash Flow from Investing Activities | | | | |
| | (Purchase)/Sale of Investments | 0.04 | | (207.03) | |
| | Interest Received of Loan | 8.69 | | 23.43 | |
| | Loan Given | 36.43 | | 183.92 | |
| | Dividend | 0.02 | | 0.02 | |
| | Net Cash generated from / (used in) Investing Activities | | 45.18 | | 0.33 |
| | Cash Flow from Financing Activities | | | | |
| Proceeds from/(Repayment of) Loans | | | | | |
| Net Cash generated from / (used in) Financing Activities | | - | | - | |
| Net increase/(decrease) in Cash and Cash Equivalents (A+B+C) | | 14.13 | | (2.22) | |
| Opening Balance of Cash and Cash Equivalents | | 2.68 | | 4.90 | |
| Closing Balance of Cash and Cash Equivalents | | 16.82 | | 2.68 | |

For and on Behalf of the Board of Directors

Place: Indore
Dated: 23-05-2026

Nitin Maheshwari
Managing Director
DIN:08198576

Amit Securities Limited

Standalone Cash Flow Statement

For the year ended 31st March, 2026

(Amount in Lacs)

| Particulars | | Year ended
31st March 2026 | | Year ended
31st March 2025 | |
| --- | --- | --- | --- | --- | --- |
| A | Cash Flow from Operating Activities | | | | |
| | Profit/(Loss) before tax | | 14.61 | | 24.86 |
| | Adjustments for: | | | | |
| | Changes in OCI | (0.04) | | 0.03 | |
| | Balances written off | 1.06 | | 0.04 | |
| | Interest Received from Loans | (8.69) | | (23.43) | |
| | Dividend | (0.02) | (7.69) | (0.02) | (23.37) |
| | Operating Profit/Loss before Working Capital Changes | | 6.91 | | 1.49 |
| | Adjustments for: | | | | |
| | Other Non Current Assets | | | | |
| | Inventories | (0.23) | | 0.34 | |
| | Trade Receivables | (9.35) | | (38.86) | |
| | Other Current Assets | (0.16) | | - | |
| | Trade Payables | (0.03) | | 14.83 | |
| | Other Financial Liabilities | (24.08) | | 24.37 | |
| | Other Current Liabilities | (0.18) | (34.02) | 0.91 | 1.59 |
| | Net Cash generated from/(used) in Operating Activities | | (27.11) | | 3.07 |
| | Taxes (Paid)/Refund (net) | | (3.94) | | (5.62) |
| | Net Cash generated from/(used) in Operating Activities | | (31.05) | | (2.55) |
| | Cash Flow from Investing Activities | | | | |
| | (Purchase)/Sale of Investments | 0.04 | | (207.03) | |
| | Interest Received of Loan | 8.69 | | 23.43 | |
| | Loan Given | 36.43 | | 183.92 | |
| | Dividend | 0.02 | | 0.02 | |
| | Net Cash generated from/(used in) Investing Activities | | 45.19 | | 0.33 |
| | Cash Flow from Financing Activities | | | | |
| | Proceeds from/(Repayment of) Loans | | | | |
| | Net Cash generated from/(used in) Financing Activities | | - | | - |
| Net increase/(decrease) in Cash and Cash Equivalents
(A+B+C) | | 14.14 | | (2.22) | |
| Opening Balance of Cash and Cash Equivalents | | 2.68 | | 4.90 | |
| Closing Balance of Cash and Cash Equivalents | | 16.82 | | 2.68 | |

For and on Behalf of the Board of Directors

Place: Indore
Dated: 23-05-2026

Nitin Maheshwari
Managing Director
DIN:08198576

AMIT SECURITIES LIMITED

CIN: L65990MH1992PLC067266

Regd. Office: 1st Floor, Swadeshi Market, 316, Kalbadevi Road, Mumbai (M.H.) 400002

Contact No.: 0731-3521700, E-mail: [email protected]

Statement and Declaration of Related Party transactions during the Quarter ended 31.03.2026 of Amit Securities Limited

A. Details of Contract or Arrangements or Transactions entered or to be entered by the Company which are at the arm's length basis and in the routine course of Business:

S. No.	Name of the Related Party	Nature of Relation with the Directors/ KMP/ Company	Nature of Transaction	Value of contract or arrangement till previous Quarter 31.12.2025	Transactions during the current Quarter 31.03.2026	Cumulative amount till the end of the Quarter 31.03.2026	Reference for the approval of the ACM/BM/GM and remarks if any.
1.	Neha Sharma (Dubey)	CS (Company Secretary) Appointed w.e.f 08.08.2022	Salary/ Remuneration	60,000/-	60,000/-	1,20,000/-	Approved
2.	Mittal Udyog	Partnership Firm in which promoter is a partner	Facility Fees paid	22,500/-	7,500/-	30,000/-	Approved
3.	Mittal Udyog Indore Pvt. Ltd.	Associate Company	Purchase of Aluminium Utensils	2,00,95,810/-	67,18,505/-	2,68,14,315/-	Approved
4.	Mittal Udyog Indore Pvt. Ltd.	Associate Company	Interest received on loan	8,16,525/-	2,11,918/-	8,28,443/-	Approved
5.	Orange Infrabuild Pvt. Ltd.	Relative with Associate Company	Interest received on loan	0/-	40,429/-	40,429/-	Approved

For, Amit Securities Limited

Nitin Maheshwari
Managing Director

Date: 26.05.2026
Place: Indore

B. Details of Contract or Arrangements or Transactions entered or to be entered by the company which are not at arm's length basis:

S. No.	Name of the Related Party	Nature of Relation with the Directors/KMP/Company	Nature of contract or arrangement or transaction	Duration of contract or arrangement or transaction	Maximum amount of Transaction during the quarter 30.09.2023	Indicative base price/current contracted or price	Amount paid as advance, if any	Justification for entering into such contract or arrangements or transaction	Date on which the General Resolution passed or to be passed in the General Meeting, in case of Material Related Party Transaction
1.	NIL

For, Amit Securities Limited

Date: 26.05.2025

Place: Indore

AMIT SECURITIES LIMITED

CIN-L65990MH1992PLC067266

Reg Office: 1ST FLOOR, SWADESHI MARKET 316, KALBADEVI ROAD
MUMBAI CITY MH 400002 IN

[Tel: 0731-3521700||Email: [email protected]||Website: www.amitsecurities.com]

AMIT/SE/2026
26.05.2026

Online Filing at: www.listing.bseindia.com

To,
The General Manager
DCS-CRD
BSE Limited,
Rotunda Building,
P.J. Tower, Dalal Street, Fort
MUMBAI - 400001

BSE CODE: 531557

Sub: Submission of declaration as per Second proviso to the Regulation 33(3)(d) of the SEBI (LODR) Regulations, 2015 for the Annual Audited Standalone and Consolidated Financial Results for the year ended 31st March, 2026.

Dear Sir,

We hereby submit the following declaration regarding unmodified Auditor’s Report on the Audited Financial Results/Statements for the year 31st March, 2026 as audited by the Auditors of the Company.

DECLARATION

Pursuant to SEBI (Listing obligation and Disclosure Requirements) Regulations, 2015 and circular issued by the SEBI from time to time, we, the undersigned do hereby declare that in the Audit Report, accompanying the Annual Audited Financial Statements of the Company for the financial year ended on 31.03.2026, the Auditor does not express any Modified Opinion(s)/Audit Qualification(s)/ or other Reservation(s) and accordingly the statement on impact of audit qualifications is not required to be given.

You are requested to please consider and take on record the same.

Thanking You.
Yours Faithfully,

For AMIT SECURITIES LIMITED

AI assistant

Amit Securities Ltd. Audit Report / Information 2026

63118_rns_2026-05-26_90f1ef7c-4035-42da-a599-4f221206c60c.pdf

AMIT SECURITIES LIMITED

BSE CODE: 531557

INDEPENDENT AUDITOR'S REPORT ON AUDIT OF THE STANDALONE FINANCIAL RESULTS