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Anand Projects Ltd Interim / Quarterly Report 2026

May 28, 2026

63114_rns_2026-05-28_7b7153d2-5aa2-4b92-9316-2c02116e9b09.pdf

Interim / Quarterly Report

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Anand Projects Limited

Regd. Office: 304, Ajadpura, Lalitpur-284403 (U.P) Tel: +91-9891067472

E-mail: [email protected] | Website: www.anandprojects.com

To,

DCS-CRD

Bombay Stock Exchange Limited

Phiroze Jeejeebhoy Towers,

Dalal Street,

Mumbai- 400001

May 28th, 2026

Dear Sir(s),

BSE Code: 501630

Sub.:- Submission of the Audited Standalone & Consolidated Financial Results for the Year and Quarter ended March 31st, 2026 together with the Statement of Assets and Liabilities as well as the Report of Auditor thereupon along with declaration pursuant to the Regulation 33(3) (d) of SEBI (LODR), 2015 (as amended)

Ref: Compliance of Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015

In pursuance to the Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, after duly reviewed by the Audit Committee and approved by the Board of Directors of the Company in their respective meeting(s) held today i.e. May 28th, 2025 please find attached herewith the following(s):-

(1) Auditor’s Report on Quarterly Financial Results and year to date results of the Company with unmodified opinion thereupon.

(2) Signed copy of the Audited Standalone & Consolidated Financial Results for the year and quarter ended on March 31, 2026 together with the Statement of Assets and Liabilities.

(3) A declaration pursuant to the Regulation 33(3) (d) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) and in compliance with SEBI Circular CIR/CFD/CMD/56/2016 dated May 27th, 2016.

(4) Disclosure in adherence to the provisions of SEBI Circular No. SEBI/HO/DDHS/DDHS-RACPOD1/P/CIR/2023/17 dated 19th October, 2023.

In this connection, please also note that the Board Meeting held today i.e. May 28th, 2026 w.r.t. above stated subject matter was commenced at 12:00 Noon and concluded at 01:10 P.M. This is in compliance of SEBI Circular No. CIR/CFD/CMD/4/2015 dated September 09th, 2015.

Further, we are arranging publication of the aforesaid results in the newspapers and also mentioning the same on the website of the Company (www.anandprojects.com) as per the provisions of Regulation 47 read with Regulation 46 of the SEBI (Listing Obligations and Disclosure Requirements) Regulation, 2015.

PRANJAL
I GUPTA

Digitally signed by
PRANJALI GUPTA
Date: 2026.05.28
13:14:14 +05'30'

Noida office: SF001 & 035, 2nd Floor, Ansal Fortune Arcade, Sector-18, Noida, Distt. Gautam Budh

Nagar (U.P) Tel.: +91-120-2511389

Corporate Identification Number: L40109UP1936PLC048200

Anand Projects Limited

Regd. Office: 304, Ajadpura, Lalitpur-284403 (U.P) Tel: +91-9891067472

E-mail: [email protected] | Website: www.anandprojects.com

You are requested to take the above information on your record.

Thanking you.

Yours faithfully,

For and on behalf of

Anand Projects Limited

PRANJALI GUPTA

Digitally signed by
PRANJALI GUPTA
Date: 2026.05.28
13:14:38 +05'30'

Pranjali Gupta
(Company Secretary & Compliance Officer)
ACS- 67377

Encl.: As above

Noida office: SF001 & 035, 2nd Floor, Ansal Fortune Arcade, Sector-18, Noida, Distt. Gautam Budh Nagar (U.P) Tel.: +91-120-2511389

Corporate Identification Number: L40109UP1936PLC048200

CA
INDIA
CHOPRA VIMAL & CO.
Chartered Accountants
E-479, Lal Kothi Scheme, Behind New Vidhan Sabha, Janpath, Jaipur - 302015
Phone: 0141-6769136,9530261623;9829016231, E-Mail: [email protected]

Independent Auditor’s Report

To the Board of Directors of Anand Projects Limited

Report on the audit of the Standalone Financial Results

Opinion

We have audited the accompanying Statements of standalone financial results of Anand Projects Limited (“the Company”) for the quarter and year ended March 31, 2026 (“the statements”), 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:

a. are presented in accordance with the requirements of Regulation 33 of the Listing Regulations in this regard; and

b. give a true and fair view in conformity with the recognition and measurement principles laid down in the applicable Accounting Standards and other accounting principles generally accepted in India, of the net losses and other comprehensive income and other financial information for the quarter and 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 (“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 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 we have obtained 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 Company’s Board of Directors are responsible for the preparation and presentation of the Statement that gives a true and fair view of the net profit/loss and other comprehensive income/loss

CHOPRA VIMAL & CO.

and other financial information in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 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 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 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 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 these standalone 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 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 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 such controls.
  • Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Board of Directors.

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  • 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 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 Standalone 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 Statement includes 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.

For Chopra Vimal & Co.
Firm registration number: 006456C
Chartered Accountants

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(Vimal Chopra)
Partner
Membership No.: 074506
UDIN: 26074056XKZIHO1542
Place(Camp): Noida
Date: 28th May, 2026

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ANAND PROJECTS LIMITED

Regd. Office: House No. 304, Ajad Pura Lalitpur -284403 Uttar Pradesh
Web Site: www.anandprojects.com, Phone No - 0120-2511389
CIN: L40109UP1936PLC048200

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

(₹ in Lakh, except per share data)

Particulars Quarter Ended Year Ended
March 31, 2026 December 31, 2025 March 31, 2025 March 31, 2026 March 31, 2025
Audited^ Unaudited Audited^ Audited Audited
1 Income
(a) Revenue from operations 30.00 30.00 30.00 120.00 120.00
(b) Other Income 19.16 2.42 3.74 450.43 199.42
2 Total income 49.16 32.42 33.74 570.43 319.42
Expenses
(a) Employee benefits expense 14.21 14.58 12.32 63.67 53.28
(b) Finance cost - - - - 64.13
(c) Depreciation and amortisation expenses 0.09 0.10 0.17 0.39 0.63
(d) Other expenses 443.39 57.65 129.85 528.39 466.50
Total Expenses 457.69 72.33 142.34 592.45 584.54
3 Profit before tax (1-2) (408.53) (39.91) (108.60) (22.02) (265.12)
4 Tax Expense
(a) Current tax (102.78) 1.26 (8.36) 6.35 4.56
(b) Tax expenses of earlier year - 16.89 - 30.73 63.32
(c) Deferred tax (0.04) (0.36) (0.14) (0.95) 613.91
Total tax expenses (102.82) 17.79 (8.50) 36.13 681.79
5 Net Profit for the period (3 - 4) (305.71) (57.70) (100.10) (58.15) (946.91)
6 Other Comprehensive Income
(a) Items that will not be reclassified subsequently to profit or loss
- Remeasurements of the net defined benefit plans 0.46 - (0.13) 0.46 (0.13)
- Tax on above (0.12) - 0.03 (0.12) 0.03
(b) Items that will be reclassified subsequently to profit or loss - - - - -
Other Comprehensive Income for the Period (6) 0.34 - (0.10) 0.34 (0.10)
Total Comprehensive Income for the Period (5+6) (305.37) (57.70) (100.20) (57.81) (947.01)
8 Paidup share capital (face value of ₹ 10 each) 93.43 93.43 93.43 93.43 93.43
9 Other equity excluding Revaluation Reserve (132.99) (75.18)
10 Earnings per share ₹ : (Not Annualised)
Basic (32.72) (6.18) (10.71) (6.22) (101.35)
Diluted (32.72) (6.18) (10.71) (6.22) (101.35)
^ Refer note 4
See accompanying notes to the Standalone Financial Results

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ANAND PROJECTS LIMITED

Regd. Office: House No. 304, Ajad Pura Lalitpur -284403 Uttar Pradesh
Web Site: www.anandprojects.com, Phone No - 0120-2511389
CIN: L40109UP1936PLC048200

Notes :

  1. Results are prepared in compliance with Indian Accounting Standards ("Ind AS") notified by the Ministry of Corporate Affairs.

  2. The Company operates only in one segment, namely "Engineering, Procurement and Construction" and there are no reportable segments in accordance with Ind-AS 108 on "Operating Segments".

  3. Figures have been regrouped / rearranged wherever necessary.

  4. The figures for the last quarter are the balancing figure between audited figure in respect of full financial year and published year to date figures upto third quarter of the respective financial year which were only limited reviewed by the auditors.

  5. The above audited standalone financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 28th May 2026.

For and on behalf of the Board of Directors of
Anand Projects Limited

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Place: Noida
Date: 28th May 2026

Rajesh Kumar Sharma
Whole Time Director & CFO
DIN - 09388677

ANAND PROJECTS LIMITED

Regd. Office: House No. 304, Ajad Pura Lalitpur -284403 Uttar Pradesh
Web Site: www.anandprojects.com, Phone No - 0120-2511389
CIN: L40109UP1936PLC048200

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

STANDALONE BALANCE SHEET
(₹ in Lakh)

| Particulars | | As at
March 31,
2026
(Audited) | As at
March 31,
2025
(Audited) |
| --- | --- | --- | --- |
| A ASSETS | | | |
| 1 Non-Current Assets | | | |
| Property, Plant and Equipment | | 2.00 | 2.39 |
| Financial Assets | | | |
| Investments | | 3,531.00 | 2,466.00 |
| Deferred Tax Assets (net) | | 6.33 | 5.49 |
| Current Tax assets (net) | | 619.39 | 1,382.01 |
| Total - Non-Current Assets | | 4,158.72 | 3,855.89 |
| 2 Current Assets | | | |
| Financial Assets | | | |
| Cash and Cash equivalents | | 72.48 | 66.81 |
| Other Bank Balances | | 12.95 | 12.22 |
| Loans | | 255.84 | 649.31 |
| Other Financial Assets | | 0.01 | 0.01 |
| Current Tax assets (net) | | 6.06 | 8.98 |
| Other Current Assets | | 685.18 | 623.36 |
| Total - Current Assets | | 1,032.52 | 1,360.69 |
| Total Assets | | 5,191.24 | 5,216.58 |
| B EQUITY AND LIABILITIES | | | |
| 1 Equity | | | |
| Equity Share Capital | | 93.43 | 93.43 |
| Other Equity | | (132.99) | (75.18) |
| Total - Equity | | (39.56) | 18.25 |
| 2 Non-Current Liabilities | | | |
| Provisions | | 11.98 | 8.54 |
| Total - Non-Current Liabilities | | 11.98 | 8.54 |
| 3 Current Liabilities | | | |
| Financial Liabilities | | | |
| Trade Payables | | | |
| - Due to Micro enterprises and small enterprises | | | |
| - Due to other than micro enterprises and small enterprises | | 3,313.62 | 3,313.62 |
| Other financial liabilities | | 1,847.74 | 1,862.38 |
| Other current liabilities | | 45.54 | 1.93 |
| Provisions | | 11.92 | 11.86 |
| Total - Current Liabilities | | 5,218.82 | 5,189.79 |
| Total - Equity and Liabilities | | 5,191.24 | 5,216.58 |

NOIDA (U.P.)

ANAND PROJECTS LIMITED

Regd. Office: House No. 304, Ajad Pura Lalitpur -284403 Uttar Pradesh
Web Site: www.anandprojects.com, Phone No - 0120-2511389
CIN: L40109UP1936PLC048200

STANDALONE STATEMENT OF CASH FLOW FOR THE YEAR ENDED MARCH 31, 2026

| Particulars | | Year ended
March 31, 2026
(Audited) | Year ended
March 31, 2025
(Audited) |
| --- | --- | --- | --- |
| A. | Cash flow from operating activities | | |
| | Profit before tax | (22.02) | (265.12) |
| | Adjustments for: | | |
| | Depreciation and amortisation | 0.39 | 0.63 |
| | Loss/ (gain) on sale / discard of property, plant and equipment | - | (0.01) |
| | Finance cost | - | 64.13 |
| | Interest income | (4.09) | (107.51) |
| | Re-measurement gain/ (loss) recognised in OCI | 0.46 | (0.13) |
| | Loss on sale of Investments | - | 303.16 |
| | Sundry balances/ provisions written off/ (back) | (18.89) | 38.90 |
| | Provision for impairment loss of loans | 43.47 | 77.05 |
| | Cash generated before working capital changes | (0.68) | 111.10 |
| | Movement In working capital | | |
| | Increase / (decrease) in trade and other payables | 47.86 | 1,684.08 |
| | Decrease / (Increase) in trade and other receivable | - | - |
| | Increase / (decrease) in provisions | 3.50 | 2.80 |
| | Decrease / (Increase) in other assets | (61.82) | 17.82 |
| | Cash generated from operations | (11.14) | 1,815.80 |
| | Direct taxes paid | 728.45 | (14.06) |
| | Net cash flow from / (used in) operating activities (A) | 717.31 | 1,801.74 |
| B. | Cash flow from / (used in) investing activities | | |
| | Purchase/ (sale) of property, plant and equipment (net) | - | (0.74) |
| | Sale/ (Purchase) of investments | (1,065.00) | (636.00) |
| | Loans (given)/ received back | 350.00 | (182.00) |
| | Interest received | 4.12 | 233.12 |
| | Fixed deposit with original maturity of more than 3 months | (0.76) | (0.57) |
| | Net cash flow from / (used in) investing activities (B) | (711.64) | (586.19) |
| C. | Cash flow from / (used in) financing activities | | |
| | Proceeds/ (repayments) of borrowings | - | (1,139.76) |
| | Interest paid | - | (76.78) |
| | Net cash flow from / (used in) financing activities (C) | - | (1,216.54) |
| | Net increase / (decrease) in cash and cash equivalents (A+B+C) | 5.67 | (0.99) |
| | Cash and cash equivalents at the beginning of the year | 66.81 | 67.80 |
| | Cash and cash Equivalents -Closing Balance | 72.48 | 66.81 |

i) Above cash flow statement has been prepared under the 'Indirect Method' as per Indian accounting standard (Ind AS) 7.
ii) Figures in brackets indicate cash outflow and without brackets indicates cash inflow.

NOIDA (U.P.)

CA
INDIA
CHOPRA VIMAL & CO.
Chartered Accountants
E-479, Lal Kothi Scheme, Behind New Vidhan Sabha, Janpath, Jaipur - 302015
Phone: 0141-6769136,9530261623;9829016231, E-Mail: [email protected]

Independent Auditor’s Report

To the Board of Directors of Anand Projects Limited

Report on the audit of the Consolidated Financial Results

Opinion

We have audited the accompanying Statements of Consolidated financial results of Anand Projects Limited (‘the Company’) and its associate for the quarter and year ended March 31, 2026 (“the statements”), 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, and based on the consideration of the reports of the other auditors on separate financial statements of associate, the statement:

a. includes the results of the following entities

Sr No Name of Entity Relationship
1 Ojas Industries Private Limited Associate

b. are presented in accordance with the requirements of Regulation 33 of the Listing Regulations in this regard; and

c. give a true and fair view in conformity with the recognition and measurement principles laid down in the applicable Accounting Standards and other accounting principles generally accepted in India, of the consolidated net losses and other comprehensive income and other financial information of the Company and its associate for the quarter and 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 (“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 and its associate, 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

A

obtained by us and other auditors in terms of their reports referred to in “Other Matter” paragraph below, 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 Company’s Board of Directors are responsible for the preparation and presentation of the Statement that gives a true and fair view of the net profit/loss and other comprehensive income/loss and other financial information of the Company and its associate in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 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 Board of Directors of the Company and of its associate are responsible for maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding of the assets of the Company and of its associate 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, which have been used for the purpose of preparation of the statement by the Directors of the Company, as aforesaid.

In preparing the Statement, the respective Board of Directors of the Company and of its associate are responsible for assessing the ability of the Company and of its associate 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 Company and associate or to cease operations, or has no realistic alternative but to do so.

The respective Board of Directors of the Company and of its associate are responsible for overseeing the financial reporting process of the Company and of its associate.

Auditor’s Responsibilities for the Audit of the Consolidated 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.

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

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  • Identify and assess the risks of material misstatement of the statement, 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 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 Company’s and its associate’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 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 and its associate to cease to continue as a going concern.

  • Evaluate the overall presentation, structure and content of the statement, including the disclosures, and whether the statement 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 Company and its associate to express an opinion on the statement. We are responsible for the direction, supervision and performance of the audit of financial information of the Company of which we are the independent auditors. For the other entity included in the statement, which have been audited by other auditor, such other auditor remains responsible for the direction, supervision and performance of the audits carried out by them. We remain solely responsible for our audit opinion.

We communicate with those charged with governance of the Company 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.

We also performed procedures in accordance with the circular No CIR/CFD/CMD1/44/2019 issued by the SEBI under Regulation 33(8) of the Listing Regulations, as amended, to the extent applicable.

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Other Matter

  1. The accompanying Statement include the audited financial results of an associate whose financial statements reflect the Company’s share of net profit of Rs. Nil and the Company's share of total comprehensive income of Rs. Nil for the quarter as well as year ended March 31, 2026, as considered in the Statement whose financial statements have been audited by its respective independent auditor.

The independent auditors’ reports on financial statement of this entity have been furnished to us by the management and our opinion on the Statement, in so far as it relates to the amounts and disclosures included in respect of this associate, is based solely on the report of such auditor and the procedures performed by us are as stated in paragraph above.

  1. The Statement includes 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.

For Chopra Vimal & Co.
Firm registration number: 006456C
Chartered Accountants

img-4.jpeg

(Vimal Chopra)
Partner
Membership No.: 074506
UDIN: 26074056MUSEHZ1138

Place(Camp): Noida
Date: 28th May, 2026

img-5.jpeg

ANAND PROJECTS LIMITED

Regd. Office: House No. 304, Ajad Pura Lalitpur -284403 Uttar Pradesh

Web Site: www.anandprojects.com, Phone No - 0120-2511389, CIN: L40109UP1936PLC048200

STATEMENT OF AUDITED FINANCIAL RESULTS FOR THE QUARTER AND YEAR ENDED MARCH 31, 2026

(₹ in Lakh, except per share data)

SI No. Particulars Standalone Consolidated
Three months ended 31.03.2026 Corresponding three months ended 31.03.2025 Current Year ended 31.03.2026 Three months ended 31.03.2026 Corresponding three months ended 31.03.2025 Current Year ended 31.03.2026
Audited Audited Audited Audited Audited Audited
1 Total Income from Operations 30.00 30.00 120.00 30.00 30.00 120.00
2 Net Profit for the period before tax (408.53) (108.60) (22.02) (408.53) (108.60) (22.02)
3 Net Profit for the period after tax (305.71) (100.10) (58.15) (305.71) (100.10) (58.15)
4 Total Comprehensive Income for the period [Comprising Profit for the period (after tax) and Other Comprehensive Income (after tax)] (305.37) (100.20) (57.81) (305.37) (100.20) (57.81)
5 Equity Share Capital (Face value of ₹ 10/- per share) 93.43 93.43 93.43 93.43 93.43 93.43
6 Other equity / Other Reserves (excluding Revaluation Reserve) as shown in the Balance Sheet of the previous year - - (132.99) - - (132.99)
7 Earnings Per Share (of ₹ 10/- each) (Not Annualised)
Basic (32.72) (10.71) (6.22) (32.72) (10.71) (6.22)
Diluted (32.72) (10.71) (6.22) (32.72) (10.71) (6.22)

Notes :
1) The above is an extract of the detailed format of quarterly financial results filed with the stock exchanges under regulation 33 of the SEBI (Listing obligations and disclosure requirements) Regulations, 2015. The full format of the quarterly financial results are available on the stock exchange website, www.bseindia.com and on the Company website www.anandprojects.com. (Email id: [email protected]).
2) Results are prepared in compliance with Indian Accounting Standards ("Ind AS") notified by the Ministry of Corporate Affairs.
3) The Company does not have any exceptional item or extraordinary item to report for the above periods.
4) Figures have been regrouped / rearranged wherever necessary.
5) The above financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 28th May 2026.

For and on behalf of the Board of Directors of Anand Projects Limited

img-6.jpeg

Place: Noida
Date: 28th May 2026

ANAND PROJECTS LIMITED

Regd. Office: House No. 304, Ajad Pura Lalitpur -284403 Uttar Pradesh
Web Site: www.anandprojects.com, Phone No - 0120-2511389
CIN: L40109UP1936PLC048200

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

(₹ in Lakh, except per share data)

Particulars Quarter Ended Year Ended
March 31, 2026 December 31, 2025 March 31, 2025 March 31, 2026 March 31, 2025
Audited^ Unaudited Audited^ Audited Audited
1 Income
(a) Revenue from operations 30.00 30.00 30.00 120.00 120.00
(b) Other Income 19.16 2.42 3.74 450.43 199.42
Total income 49.16 32.42 33.74 570.43 319.42
2 Expenses
(a) Employee benefits expense 14.21 14.58 12.32 63.67 53.28
(b) Finance cost - - - - 64.13
(c) Depreciation and amortisation expenses 0.09 0.10 0.17 0.39 0.63
(d) Other expenses 443.39 57.65 129.85 528.39 466.50
Total Expenses 457.69 72.33 142.34 592.45 584.54
3 Profit before tax and share in profit /(loss) of associate (1-2) (408.53) (39.91) (108.60) (22.02) (265.12)
4 Share of Profit / (loss) of associate (refer note-4) - - - - -
5 Profit before tax (3+4) (408.53) (39.91) (108.60) (22.02) (265.12)
6 Tax Expense
(a) Current tax (102.78) 1.26 (8.36) 6.35 4.56
(b) Tax expenses of earlier year - 16.89 - 30.73 63.32
(c) Deferred tax (0.04) (0.36) (0.14) (0.95) 613.91
Total tax expenses (102.82) 17.79 (8.50) 36.13 681.79
7 Net Profit for the period (5-6) (305.71) (57.70) (100.10) (58.15) (946.91)
8 Other Comprehensive Income
(a) Items that will not be reclassified subsequently to profit or loss
- Remeasurements of the net defined benefit plans 0.46 - (0.13) 0.46 (0.13)
- Tax on above (0.12) - 0.03 (0.12) 0.03
(b) Items that will be reclassified subsequently to profit or loss - - - - -
Other Comprehensive Income for the Period (8) 0.34 - (0.10) 0.34 (0.10)
9 Total Comprehensive Income for the Period (7+8) (305.37) (57.70) (100.20) (57.81) (947.01)
10 Paidup share capital (face value of ₹ 10 each) 93.43 93.43 93.43 93.43 93.43
11 Other equity excluding Revaluation Reserve (132.99) (75.18)
12 Earnings per share ₹ : (Not Annualised)
Basic (32.72) (6.18) (10.71) (6.22) (101.35)
Diluted (32.72) (6.18) (10.71) (6.22) (101.35)
^ Refer note 4
See accompanying notes to the consolidated financial results

NOIDA (U.P.)

ANAND PROJECTS LIMITED

Regd. Office: House No. 304, Ajad Pura Lalitpur -284403 Uttar Pradesh
Web Site: www.anandprojects.com, Phone No - 0120-2511389
CIN: L40109UP1936PLC048200

Notes :

  1. Results are prepared in compliance with Indian Accounting Standards ("Ind AS") notified by the Ministry of Corporate Affairs.

  2. The Company operates only in one segment, namely "Engineering, Procurement and Construction" and there are no reportable segments in accordance with Ind-AS 108 on "Operating Segments".

  3. Figures have been regrouped / rearranged wherever necessary.

  4. The figures for the last quarter are the balancing figure between audited figure in respect of full financial year and published year to date figures upto third quarter of the respective financial year which were only limited reviewed by the auditors.

  5. The Company's share of current year's/ quarter profits of associate is offsetted against earlier period unrecognised lossess and cost of investments.

  6. The above audited consolidated financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 28th May 2026.

For and on behalf of the Board of Directors of
Anand Projects Limited

img-7.jpeg

Place: Noida
Date: 28th May 2026

Rajesh Kumar Sharma
Whole Time Director & CFO
DIN - 09388677

ANAND PROJECTS LIMITED

Regd. Office: House No. 304, Ajad Pura Lalitpur -284403 Uttar Pradesh
Web Site: www.anandprojects.com, Phone No - 0120-2511389
CIN: L40109UP1936PLC048200

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

CONSOLIDATED BALANCE SHEET

(₹ in Lakh)

| Particulars | | As at
March 31,
2026
(Audited) | As at
March 31,
2025
(Audited) |
| --- | --- | --- | --- |
| A | ASSETS | | |
| 1 | Non-Current Assets | | |
| | Property, Plant and Equipment | 2.00 | 2.39 |
| | Financial Assets | | |
| | Investments | 3,531.00 | 2,466.00 |
| | Deferred Tax Assets (net) | 6.33 | -5.49 |
| | Current Tax assets (net) | 619.39 | 1,382.01 |
| | Total - Non-Current Assets | 4,158.72 | 3,855.89 |
| 2 | Current Assets | | |
| | Financial Assets | | |
| | Cash and Cash equivalents | 72.48 | 66.81 |
| | Other Bank Balances | 12.95 | 12.22 |
| | Loans | 255.84 | 649.31 |
| | Other Financial Assets | 0.01 | 0.01 |
| | Current Tax assets (net) | 6.06 | 8.98 |
| | Other Current Assets | 685.18 | 623.36 |
| | Total - Current Assets | 1,032.52 | 1,360.69 |
| | Total Assets | 5,191.24 | 5,216.58 |
| B | EQUITY AND LIABILITIES | | |
| 1 | Equity | | |
| | Equity Share Capital | 93.43 | 93.43 |
| | Other Equity | (132.99) | (75.18) |
| | Total - Equity | (39.56) | 18.25 |
| 2 | Non-Current Liabilities | | |
| | Provisions | 11.98 | 8.54 |
| | Total - Non-Current Liabilities | 11.98 | 8.54 |
| 3 | Current Liabilities | | |
| | Financial Liabilities | | |
| | Trade Payables | | |
| | - Due to Micro enterprises and small enterprises | | |
| | - Due to other than micro enterprises and small enterprises | 3,313.62 | 3,313.62 |
| | Other financial liabilities | 1,847.74 | 1,862.38 |
| | Other current liabilities | 45.54 | 1.93 |
| | Provisions | 11.92 | 11.86 |
| | Total - Current Liabilities | 5,218.82 | 5,189.79 |
| | Total - Equity and Liabilities | 5,191.24 | 5,216.58 |

INDIAN PROJECTS LIMITED NOIDA (U.P.)

ANAND PROJECTS LIMITED

Regd. Office: House No. 304, Ajad Pura Lalitpur -284403 Uttar Pradesh
Web Site: www.anandprojects.com, Phone No - 0120-2511389
CIN: L40109UP1936PLC048200

CONSOLIDATED STATEMENT OF CASH FLOW FOR THE YEAR ENDED MARCH 31, 2026

| Particulars | | Year ended
March 31, 2026
(Audited) | Year ended March
31, 2025
(Audited) |
| --- | --- | --- | --- |
| A. | Cash flow from operating activities | | |
| | Profit before tax | (22.02) | (265.12) |
| | Adjustments for: | | |
| | Depreciation and amortisation | 0.39 | 0.63 |
| | Loss/ (gain) on sale / discard of property, plant and equipment | - | (0.01) |
| | Finance cost | - | 64.13 |
| | Interest income | (4.09) | (107.51) |
| | Re-measurement gain/ (loss) recognised in OCI | 0.46 | (0.13) |
| | Loss on sale of Investments | - | 303.16 |
| | Sundry balances/ provisions written off/ (back) | (18.89) | 38.90 |
| | Provision for impairment loss of loans | 43.47 | 77.05 |
| | Cash generated before working capital changes | (0.68) | 111.10 |
| | Movement In working capital | | |
| | Increase / (decrease) in trade and other payables | 47.86 | 1,684.08 |
| | Decrease / (Increase) in trade and other receivable | - | - |
| | Increase / (decrease) in provisions | 3.50 | 2.80 |
| | Decrease / (Increase) in other assets | (61.82) | 17.82 |
| | Cash generated from operations | (11.14) | 1,815.80 |
| | Direct taxes paid | 728.45 | (14.06) |
| | Net cash flow from / (used in) operating activities (A) | 717.31 | 1,801.74 |
| B. | Cash flow from / (used in) investing activities | | |
| | Purchase/ (sale) of property, plant and equipment (net) | - | (0.74) |
| | Sale/ (Purchase) of investments | (1,065.00) | (636.00) |
| | Loans (given)/ received back | 350.00 | (182.00) |
| | Interest received | 4.12 | 233.12 |
| | Fixed deposit with original maturity of more than 3 months | (0.76) | (0.57) |
| | Net cash flow from / (used in) investing activities (B) | (711.64) | (586.19) |
| C. | Cash flow from / (used in) financing activities | | |
| | Proceeds/ (repayments) of borrowings | - | (1,139.76) |
| | Interest paid | - | (76.78) |
| | Net cash flow from / (used in) financing activities (C) | - | (1,216.54) |
| | Net increase / (decrease) in cash and cash equivalents (A+B+C) | 5.67 | (0.99) |
| | Cash and cash equivalents at the beginning of the year | 66.81 | 67.80 |
| | Cash and cash Equivalents -Closing Balance | 72.48 | 66.81 |

i) Above cash flow statement has been prepared under the 'Indirect Method' as per Indian accounting standard (Ind AS) 7.
ii) Figures in brackets indicate cash outflow and without brackets indicates cash inflow.

INDIRECT METHOD NOIDA (U.P.)

Anand Projects Limited

Regd. Office: 304, Ajadpura, Lalitpur - 284403 (U.P.) Tel.: +91-9891067472

E-mail: [email protected] | Website: www.anandprojects.com

To,

DCS-CRD

Bombay Stock Exchange Limited

Phiroze Jeejeebhoy Towers,

Dalal Street,

Mumbai- 400001

May 28th, 2026

Dear Sir(s),

BSE Code: 501630

Sub.:- Declaration pursuant to regulation 33(3)(d) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015

In compliance with the provision of regulation 33(3) (d) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, read with SEBI Circular No. CIRJCFD/CMD/56/2016 dated May 27th, 2016, we hereby declare and confirm that M/s Chopra Vimal & Co., (Firm Registration No. 06456C), Chartered Accountants, the Statutory Auditors of the Company have issued its Report with unmodified opinion on Audited Standalone and Consolidated Financial Results of the Company for the quarter and year ended March 31st, 2026.

You are requested to take the above information on your record.

Thanking you.

For and on behalf of

Anand Projects Limited

img-8.jpeg

Rajesh Kumar Sharma

(Whole-time Director & CFO)

DIN: 09388677

Noida Office: SF 001 & 035, 2nd Floor, Ansal Fortune Arcade, Sector-18, Noida, Distt. Gautam Budh Nagar (U.P.) Tel.: +91-120-2511389

Corporate Identification Number: L40109UP1936PLC048200

Anand Projects Limited

Regd. Office: 304, Ajadpura, Lalitpur-284403 (U.P) Tel: +91-9891067472

E-mail: [email protected] | Website: www.anandprojects.com

To,

DCS-CRD

Bombay Stock Exchange Limited

Phiroze Jeejeebhoy Towers,

Dalal Street,

Mumbai- 400001

May 28th, 2026

Dear Sir(s),

BSE Code: 501630

Sub.:- Disclosure in adherence to the provisions of SEBI Circular No. SEBI/HO/DDHS/DDHS-RACPOD1/P/CIR/2023/172 dated 19th October, 2023

We hereby affirm that, provisions of SEBI circular SEBI/HO/DDHS/DDHS-RACPOD1/P/CIR/2023/172 dated October 19, 2023, w.r.t Submission of details of Outstanding Qualified Borrowings and Incremental Qualified Borrowings at the time of filing of annual audited financial results for the financial year ended 31st March 2026, are not applicable to the Anand Projects Limited, since the Company does not fall under the category of Large Corporates.

You are requested to take the above information on your record.

Thanking you.

Yours faithfully,

For and on behalf of

Anand Projects Limited

PRANJALI GUPTA

Pranjali Gupta

(Company Secretary & Compliance Officer)

ACS- 67377

Digitally signed by
PRANJALI GUPTA
Date: 2026.05.28
13:15:08 +05'30'

Noida office: SF001 & 035, 2nd Floor, Ansal Fortune Arcade, Sector-18, Noida, Distt. Gautam Budh

Nagar (U.P) Tel.: +91-120-2511389

Corporate Identification Number: L40109UP1936PLC048200

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