ARCEE INDUSTRIES LIMITED
Regd. Off. & Works : 7th K.M. Barwala Road, Talwandi Rana, Hisar-125 001, INDIA
Ph. : 01662-276178 Mobile : 98120-20111/40111/40222 Fax : 01662-276145
E-Mail : [email protected] CIN: L29120HR1992PLC031681

May 30, 2026

Corporate Relationship Department
The BSE Limited
Phiroze Jeejeebhoy Towers
Dalal Street, Mumbai - 400 001
Scrip Code : 520121

Sub: Outcome of Board Meeting held on May 30, 2026

Dear Sir / Madam,

The Board of Directors at their meeting held today, i.e. May 30, 2026, has inter alia :

Approved the audited financial results for the quarter and year ended on March 31, 2026.
A copy of Audited Financial Results alongwith Auditor’s Report thereon for the quarter & year ended on 31.03.2026 are enclosed herewith. Declaration from the Company with respect to Audit Report with unmodified opinion is also enclosed herewith.

The Board meeting commenced at 03.00 P.M. and concluded at 04.00 P.M.

This is for your kind information and records.

Thanking You,

Yours faithfully,

For : ARCEE INDUSTRIES LIMITED

SRISHTI
(SRISHTI)
COMPANY SECRETARY &
COMPLIANCE OFFICER

Encl. As above

ARCEE INDUSTRIES LIMITED
Regd. Off. & Works : 7th K.M. Barwala Road, Talwandi Rana, Hisar-125 001, INDIA
Ph. : 98120-40111, 98127-20111 | CIN : L29120HR1992PLC031681
E-mail : [email protected], [email protected]

| STATEMENT OF STANDALONE AUDITED FINANCIAL RESULTS FOR THE QUARTER & YEAR ENDED ON 31.03.2026
(Rs. In Lakhs) | | | | | | |
| --- | --- | --- | --- | --- | --- | --- |
| SNo. | Particulars | Quarter Ended | | | YEAR ENDED | |
| | | 31.03.2026
Audited | 31.12.2025
Unaudited | 31.03.2025
Audited | 31.03.2026
Audited | 31.03.2025
Audited |
| 2 | Other Income | (0.00) | 0.00 | (4.36) | (7.79) | 7.94 |
| 3 | Total Income (1+2) | 0.41 | 1.31 | (4.36) | 2.11 | 23.19 |
| 4 | Expenses | | | | | |
| | a) Cost of Materials Consumed | - | - | - | - | - |
| | b) Purchases of Stock-in-trade/Traded Goods | - | - | - | - | - |
| | c) Changes in inventories of finished goods and | - | 0.00 | 0.00 | 8.33 | 22.80 |
| | d) Employee benefits expense | 2.15 | 2.15 | 2.15 | 8.83 | 8.81 |
| | e) Finance Cost | 0.30 | 0.32 | 0.38 | 1.39 | 1.68 |
| | f) Depreciation and amortisation expense | 2.75 | 2.79 | 3.91 | 12.39 | 16.72 |
| | g) Other expenses | 8.25 | 2.26 | 0.43 | 19.45 | 14.45 |
| | Total Expenses | 13.45 | 7.52 | 6.87 | 50.40 | 64.46 |
| 5 | Profit/(Loss) from ordinary activities before exceptional Items & Tax (3-4) | (13.04) | (6.21) | (11.23) | (48.29) | (41.27) |
| 6 | Exceptional Items | - | - | - | - | - |
| 7 | Profit/(Loss) from ordinary activities before tax | (13.04) | (6.21) | (11.23) | (48.29) | (41.27) |
| 8 | Tax expense | | | | | |
| | a) Current Tax | - | - | - | - | - |
| | b) Previous Year Tax | - | - | - | - | - |
| | c) Deferred Tax | (12.61) | - | (27.90) | (12.61) | (27.90) |
| 9 | Net Profit/(Loss) for the period (7-8) | (0.43) | (6.21) | 16.67 | (35.68) | (13.37) |
| 10 | Other comprehensive Income, net of tax | | | | | |
| | a) Items that will not be reclassified to profit or loss | - | - | - | - | - |
| | b) Items that will be reclassified to profit or loss | - | - | - | - | - |
| | Total other comprehensive Income, net of tax | - | - | - | - | - |
| 11 | Total Comprehensive Income (9+10) | (0.43) | (6.21) | 16.67 | (35.68) | (13.37) |
| 12 | Paid up Equity Share Capital (Face Value Rs.10/-) | 513.88 | 513.88 | 513.88 | 513.88 | 513.88 |
| 13 | Other Equity | - | - | - | (210.47) | (162.18) |
| 14 | Earning Per Share (of Rs.10/- each)(not annualised) | | | | | |
| | a) Basic | (0.01) | (0.12) | 0.32 | (0.69) | (0.26) |
| | b) Diluted | (0.01) | (0.12) | 0.32 | (0.69) | (0.26) |

Place : Hisar
Dated : 30.05.2026

For : Arcee Industries Limited
(SHRUTI GUPTA)
WHOLE TIME DIRECTOR, DIN - 01742368

| SEGMENT WISE REVENUE, RESULTS, ASSETS AND LIABILITIES (PRIMARY SEGMENT) | | Standalone
(Rs. in Lakhs) | | | | |
| --- | --- | --- | --- | --- | --- | --- |
| SNo. | Particulars | Quarter Ended | | | Year Ended | |
| | | 31.03.2026
Audited | 31.12.2025
Unaudited | 31.03.2025
Audited | 31.03.2026
Audited | 31.03.2025
Audited |
| 1 | Segment Revenue | | | | | |
| a | PVC Pipe | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| b | Steel Pipe | 0.41 | 1.31 | 0.00 | 9.90 | 15.25 |
| c | Other Unallocable | - | - | - | - | - |
| | Segment Revenue from operations | 0.41 | 1.31 | 0.00 | 9.90 | 15.25 |
| 2 | Segment Results
(before Tax & Interest from each segment) | | | | | |
| a | PVC Pipe | 13.04 | (5.89) | (10.00) | (33.18) | (27.97) |
| b | Steel Pipe | 0.00 | 0.00 | (0.85) | (13.72) | (11.62) |
| c | Other Unallocable | - | - | - | - | - |
| | Total | 13.04 | (5.89) | (10.85) | (46.89) | (39.59) |
| | Less Finance Cost | 0.00 | 0.32 | 0.38 | 1.39 | 1.68 |
| | Total Profit/(Loss) before Tax | 13.04 | (6.21) | (11.23) | (48.29) | (41.27) |
| 3 | Segment Assets | | | | | |
| a | PVC Pipe | 314.50 | 316.73 | 342.88 | 314.50 | 342.88 |
| b | Steel Pipe | 202.59 | 202.59 | 203.08 | 202.59 | 203.08 |
| c | Unallocable | - | - | - | - | - |
| | Total | 517.09 | 519.32 | 545.96 | 517.09 | 545.96 |
| 4 | Segment Liabilities | | | | | |
| a | PVC Pipe | 66.07 | 58.93 | 21.49 | 66.07 | 21.49 |
| b | Steel Pipe | 135.00 | 145.23 | 172.76 | 135.00 | 172.76 |
| c | Unallocable | - | - | - | - | - |
| | Total | 201.07 | 204.16 | 194.25 | 201.07 | 194.25 |

Notes :-

The above audited standalone financial results were reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held today i.e. May 30, 2026.
These financial results have been prepared in accordance with the Indian Accounting Standards ("Ind AS") as prescribed under section 133 of the Companies Act, 2013 read with relevant rules thereunder and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 and SEBI circular dated 05 July, 2016.
The entire operation of the company relate to Two segment vis. Rigid PVC Pipes & M.S. Tubes. Hence, Segment Reporting as per IND AS 108 is made.
The corresponding figures for the previous periods have been regrouped/reclassified, wherever necessary, to make them comparable.
The figures of the last quarter are the balancing figures between audited figures in respect of full financial year and the published year to date figures up to the third quarter for the financial year.
At present the manufacturing unit has no production activities.
Preferential issue aggregating to Rs. 22,25,25,000/- (Rupees Twenty Two Crores Twenty Five Lakhs Twenty Five Thousand only), comprising 2,15,00,000 (Two Crores Fifteen Lakhs) convertible warrants at an issue price of Rs. 10.35 per warrant, was approved by the shareholders at the Extra-Ordinary General Meeting held on 21.02.2026. However, approval from the Bombay Stock Exchange is still awaited

Place : Hisar
Dated : 30.05.2026

For : Arcee Industries Limited
(SHRUTI GUPTA)
WHOLE TIME DIRECTOR, DIN - 01742368

CIN No. L29120HR1992PLC031681
1. Standalone Statement of Assets and Liabilities		Standalone
SNo.	PARTICULARS	31.03.2026
Audited	31.03.2025
Audited
1	ASSETS
a	Non Current Assets
a	Property Plant & Equipment	88.25	140.98
b	Capital Work in progress	-	-
c	Intangible Assets	0.00	0.00
d	Financial Assets	-	-
e	Other Non-Current Assets	24.36	24.09
f	Income Tax Assets (Deferred Tax Assets Net)	128.58	115.97
	Total Non-Current Assets	241.19	281.04
2	Current Assets
a	Inventories	28.16	41.97
b	Financial Assets	-	-
	(i) Investments	-	-
	(ii) Trade Receivable	6.54	7.73
	(iii) Cash & Cash Equivalents	3.30	9.12
	(iv) Bank Balances other than (iii) above	-	-
c	Other Current Assets	237.89	206.10
	Total Current Assets	275.90	264.92
	TOTAL ASSETS	517.09	545.96
II	EQUITY AND LIABILITIES
1	Equity
	(i) Equity Share Capital	513.88	513.88
	(ii) Other Equity	-197.85	-162.18
	Sub-Total - Equity	316.03	351.70
2	LIABILITIES
a	Non-Current Liabilities
	Financial Liabilities	-	-
	(i) Borrowings	25.39	20.11
	(ii) Other Financial Liabilities	-	-
b	Provisions	-	-
c	Deferred Tax Liabilities (Net)	-	-
d	Other Non Current Liabilities	-	-
	Total Non-Current Liabilities	25.39	20.11
3	Current Liabilities
a	Financial Liabilities
	(i) Borrowings	-	-
	(ii) Trade Payable	-	-
	- total outstanding dues to micro & small enterprises	0.00	0.08
	- total outstanding dues other than micro & small enterprises	135.00	162.54
	(iii) Other Financial Liabilities	-	-
b	Other Current Liabilities	40.67	11.53
c	Provisions	0.00	0.00
	Total Current Liabilities	175.67	174.15
	TOTAL EQUITY & LIABILITIES	517.09	545.96
Place : Hisar
Dated : 30.05.2026

For : Arcee Industries Limited
(SHRUTI GUPTA)
WHOLE TIME DIRECTOR, DIN - 01742368 | | | |

| 2. STATEMENT OF STANDALONE CASH FLOW FOR THE YEAR ENDED 31ST MARCH, 2026
(Rs. in Lakhs) | | |
| --- | --- | --- |
| PARTICULARS | YEAR ENDED
31.03.2026
AUDITED | YEAR ENDED
31.03.2025
AUDITED |
| | | |
| A. CASH FLOW FROM OPERATING ACTIVITIES : | | |
| Net Profit/(Loss) before Tax | (48.29) | (41.27) |
| Adjustments for : | | |
| Depreciation & Amortization | 12.39 | 16.72 |
| Financial Costs | 1.39 | 1.68 |
| (Profit)/Loss on sale of fixed assets | 7.79 | (6.40) |
| Operating profit/(Loss) before working capital changes | (26.72) | (29.27) |
| Changes in Working Capital | | |
| Trade and other receivables | 1.19 | 1.80 |
| Inventories | 13.81 | 22.80 |
| Other Current Assets | (42.02) | 236.74 |
| Other Non-Current Assets | (0.27) | 5.44 |
| Trade payables, Current Liabilities & Other Provisions | 11.76 | (253.50) |
| Cash generated from operations | (42.25) | (15.99) |
| Income Tax | - | - |
| Net Cash from operating activities →(A) | (42.25) | (15.99) |
| B. CASH FLOW FROM INVESTING ACTIVITIES | | |
| Purchase of Fixed assets | (0.28) | - |
| Proceeds from Sale of Fixed assets | 32.82 | 27.40 |
| Net Cash used in investing activities →(B) | 32.54 | 27.40 |
| C. CASH FLOW FROM FINANCING ACTIVITIES | | |
| Financial Costs | (1.39) | (1.68) |
| Bank Borrowings - Working Capital | | |
| Repayment of Long term borrowing | 5.28 | (4.39) |
| Net Cash used in financing activities →(C) | 3.89 | (6.07) |
| Net Increase/(Decrease) in Cash and Cash equivalents →(A+B+C) | (5.82) | 5.34 |
| Cash and Cash equivalents (Opening Balance) | 9.12 | 3.78 |
| Cash and Cash equivalents (Closing Balance) | 3.30 | 9.12 |
| Components of Cash and cash equivalents | | |
| Cash in Hand | 1.14 | 0.74 |
| Balance with Banks- in Current Account | 2.16 | 8.38 |

Place: Hisar
Dated: 30.05.2026

For : Arcee Industries Limited
(SHRUTI GUPTA)
WHOLE TIME DIRECTOR, DIN- 01742368

C G H & ASSOCIATES

Chartered Accountants

CA CHIRANJEEVBEDI

+919355612019

[email protected]

INDEPENDENT AUDITOR'S REPORT

To the Members of Arcee Industries Limited

Report on the Audit of the Financial Statements

Opinion

We have audited the financial statements of Arcee Industries Limited, which comprise the Balance sheet as at March 31, 2026, the Statement of Profit and Loss, including the statement of Other Comprehensive Income, the Cash Flow Statement and the Statement of Changes in Equity for the year then ended, and notes to the financial statements, including a summary of material accounting policies and other explanatory information.

In our opinion and to the best of our information and according to the explanations given to us, the aforesaid financial statements give the information required by the Companies Act, 2013, as amended (“the Act”) in the manner so required and give a true and fair view in conformity with the accounting principles generally accepted in India, of the state of affairs of the Company as at March 31, 2026, its profit including other comprehensive income, its cash flows and the changes in equity for the year ended on that date.

Basis for Opinion

We conducted our audit of the financial statements in accordance with the Standards on Auditing (SAs), as 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 Financial Statements’ 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 audit opinion on the financial statements.

Key Audit Matters

Key audit matters are those matters that, in our professional judgment, were of most significance in our audit of the financial statements for the financial year ended March 31, 2026. These matters were addressed in the context of our audit of the financial statements as a whole, and in forming our opinion thereon, and we do not provide a separate opinion on these matters. For each matter below, our description of how our audit addressed the matter is provided in that context.

We have determined the matters described below to be the key audit matters to be communicated in our report. We have fulfilled the responsibilities described in the Auditor’s responsibilities for the audit of the financial statements section of our report, including in relation to these matters. Accordingly, our audit included the performance of procedures designed to respond to our assessment of the risks of material misstatement of the financial statements.

Information Other than the Financial Statements and Auditor’s Report Thereon

The Company’s Board of Directors is responsible for the other information. The other information comprises the information included in the Annual report, but does not include the financial statements and our auditor’s report thereon. The Annual report is expected to be made available to us after the date of this auditor’s report.

C G H & ASSOCIATES

R-10/50, Rajnagar Near Gurudwara Sahib, Ghaziabad (U.P)-201002

C G H & ASSOCIATES

Chartered Accountants

CA CHIRANJEEVBEDI

+919355612019

[email protected]

Our opinion on the financial statements does not cover the other information and we will not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information identified above when it becomes available and, in doing so, consider whether such other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated.

Responsibilities of the Management for the Financial Statements

The Company’s Board of Directors is responsible for the matters stated in section 134(5) of the Act with respect to the preparation of these financial statements that give a true and fair view of the financial position, financial performance including other comprehensive income, cash flows and changes in equity of the Company in accordance with the accounting principles generally accepted in India, including the Indian Accounting Standards (Ind AS) specified under section 133 of the Act read with the Companies (Indian Accounting Standards) Rules, 2015, as amended. 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 financial statements that give a true and fair view and are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, management 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 management either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so.

Those Board of Directors are also responsible for overseeing the Company’s financial reporting process.

Auditor’s Responsibilities for the Audit of the Financial Statements

Our objectives are to obtain reasonable assurance about whether the financial statements 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 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 financial statements.

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 financial statements, 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.

C G H & ASSOCIATES

R-10/50, Rajnagar Near Gurudwara Sahib, Ghaziabad (U.P)-201002

C G H & ASSOCIATES

Chartered Accountants

CA CHIRANJEEVBEDI

+919355612019

[email protected]

Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.
Conclude on the appropriateness of management’s 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 statements 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 statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.

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.

From the matters communicated with those charged with governance, we determine those matters that were of most significance in the audit of the financial statements for the financial year ended March 31, 2026 and are therefore the key audit matters. We describe these matters in our auditor’s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, we determine that a matter should not be communicated in our report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.

Other Matter

We did not review/ audit the financial results/information of company for the quarter and year ended March 31,2025 which have been reviewed/ audited by the other auditor, whose report has been furnished to us, our conclusion in so far as it relates to the amounts included in respect of above is based solely on the report of another auditor.

The financial statements include the results for the quarter ended 31 March 2026, being 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 the current financial year, which were subject to limited review by us.

For CGH & ASSOCIATES
Chartered Accountants

CA Chiranjeev Bedi
Partner
Date: 30/05/2026
Place: Ghaziabad
Membership No. 453171
Udin No. 26453171YUVSST5748

CGH & ASSOCIATES
R-10/50, Rajnagar Near Gurudwara Sahib, Ghaziabad (U.P)-201002

May 30, 2026

Corporate Relationship Department
The BSE Limited
Phiroze Jeejeebhoy Towers
Dalal Street, Mumbai - 400 001
Scrip Code : 520121

Sub: Declaration under Regulation 33(3)(d) of SEBI (Listing Obligations and Disclosure Requirements) (Amendment) Regulations, 2016 and SEBI Circular No. CIR/CFD/CMD/56/2016

Dear Sir / Madam,

In compliance with the Regulation 33(3)(d) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended by SEBI (Listing Obligations and Disclosure Requirements) Amendment Regulations, 2016 and SEBI Circular No- CIR/CFD/CMD/56/2016, we hereby declare that M/s. CGH & Associates, Chartered Accounts, Statutory Auditors of the Company have issued Audit Report for the quarter and financial year ended on March 31, 2026 with unmodified opinion on the Financial Statements of the Company as prepared under the provisions of Companies Act, 2013 and SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 for the quarter & year ended March 31, 2026.

Kindly take on record the same.

Thanking You,

Yours faithfully,

For : ARCEE INDUSTRIES LIMITED

AI assistant

Arcee Indusrtries ltd. Audit Report / Information 2026

63318_rns_2026-05-30_76d1c238-ea76-4809-8821-7cfe3417f8bc.pdf

Notes :-

INDEPENDENT AUDITOR'S REPORT