Arihant Superstructures Limited — Earnings Release 2026

May 15, 2026

A

CONTINUING STABILITY

ARIHANT SUPERSTRUCTURES LTD. CONTINUING STABILITY

Date: 15.05.2026

| Corporate Relations Department
BSE Limited
Phiroze Jeejeebhoy Towers,
Dalal Street, Mumbai - 400 001 | Listing Compliance Department
National Stock Exchange of India Limited
Exchange Plaza,
Plot No. C/1, G Block, Bandra-Kurla Complex,
Bandra (East), Mumbai - 400 051 |
| --- | --- |
| Scrip Code: 506194
Class of Security: Equity | Symbol: ARIHANTSUP
Series: EQ |

Sub: Outcome of the meeting of the Board of Directors of Arihant Superstructures Limited ("Company") held on May 15, 2026.

Dear Sir/Madam,

Pursuant to Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements), Regulations, 2015, we would like to hereby submit the outcome for the Board Meeting held on Friday, May 15, 2026 at 12.00 noon at the registered office of the Company at Arihant Aura" 25th Floor, B Wing, Plot No. 13/1, TTC Industrial Area, Thane Belapur Road, Turbhe, Navi Mumbai – 400705.

The brief details of the major business transacted at the Board Meeting were as follows:

| 1. | Considered and approved the Audited Standalone and Consolidated Financial Results for the quarter and financial year ended March 31, 2026. Copy of the financial results together with the Auditor's Report issued by K J K & Associates, Chartered Accountants, the Statutory Auditors of the Company are enclosed.

In compliance with the provisions of Regulation 33(3)(d) of the Listing Regulations, please note that K J K & Associates, Chartered Accountants, Statutory Auditors, have issued their Audit Reports with unmodified opinion on the Audited Standalone and Consolidated Financial Results of the Company for the year ended March 31, 2026. A declaration duly signed by the Chief Financial Officer of the Company stating that the said Audit Reports are with unmodified opinion, is enclosed along with the Financial Results of the Company. |
| --- | --- |
| 2. | Recommended a final dividend of 2.5% i.e. Rs. 0.25/- (Twenty-Five Paisa) per equity share of face value of Rs. 10/- (Rupees Ten only) each for the Financial Year 2025-26. The said dividend, upon approval by the Members, will be paid/dispatched to Members within 30 days of the date of the Annual General Meeting. |
| 3. | Considered and noted the voluntary waiver of receipt of dividend for the year 2025-26 by the Promoter Group. |

L51900MH1983PLC029643

Arihant Aura, B-Wing, 25th Floor, Plot No 13/1, TTC Industrial Area, Thane Belapur Road, Turbhe, Navi Mumbai, Maharashtra - 400705

Tel.: 022 6249 3333
022 6249 3344

Website: www.asl.net.in

Email: info@asl.net.in

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A

CONTINUING STABILITY

ARIHANT
SUPERSTRUCTURES LTD.
CONTINUING STABILITY

4.	Continuation with Existing Registrar and Share Transfer Agent (RTA) i.e. Adroit Corporate Services Private Limited and accordingly, the earlier decision for appointment of KFin Technologies Limited as the new RTA of the Company stands withdrawn/reversed.
5.	Reviewed and took note of the compliances under SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 for the quarter ended March 31, 2026.
6.	Considered and took on record the Internal Audit Report for the quarter and year ended March 31, 2026.
7.	Considered and approved Related Party Transactions received from the Audit Committee:
i. Omnibus approval for Related Party Transactions for Financial Year 2026-27.
ii. Material Related Party Transactions for Financial Year 2026-27, subject to the approval of members.
8.	Approved the appointment of Internal Auditor of the Company for the financial year 2026-27.

Appointment M/s. Anjani Goyal & Co., as Internal Auditor for FY 2026-27; The brief information as required under Regulation 30 of SEBI (LODR) regulations, 2015 for the said matter is enclosed as "Annexure A". |
| 9. | Reviewed and approved the revision in remuneration of the Managing Director, Whole-time Director and Key Managerial Personnel. |
| 10. | Approved the Sale of Land Situated at Village Dahivali, Taluka Khalapur, District Raigad to Dwellcons Private Limited (Wholly Owned Subsidiary), in ordinary course of business and on an arms’ length basis. |
| 11. | Appointment of Mr. Parth Chhajer (DIN: 06646333) as the Joint Managing Director with effect from May 15, 2026, based on the recommendation of Nomination and Remuneration Committee. The term of his appointment as a Joint Managing Director shall be for a period of five (5) years, subject to the approval of shareholders of the Company.

Details as per SEBI Master Circular No. HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated January 30, 2026 is attached herewith as "Annexure – B". |
| 12. | Appointment of Mr. Bhavik Chhajer (DIN: 08475397) as the Joint Managing Director with effect from May 15, 2026, based on the recommendation of Nomination and Remuneration Committee. The term of his appointment as a Joint Managing Director shall be for a period of five (5) years, subject to the approval of shareholders of the Company.

Details as per SEBI Master Circular No. HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated January 30, 2026 is attached herewith as "Annexure – C". |

L51900MH1983PLC029643

Arihant Aura, B-Wing, 25th Floor, Plot No 13/1, TTC Industrial Area, Thane Belapur Road, Turbhe, Navi Mumbai, Maharashtra - 400705

Tel.: 022 6249 3333
022 6249 3344

Website: www.asl.net.in
Email: info@asl.net.in

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A

ARIHANT

SUPERSTRUCTURES LTD.

The Board meeting concluded at 03:50 P.M.

You are requested to please take the same on record, and inform the Stakeholders accordingly.

Thanking you,

Yours faithfully,

For and on behalf of the Board of Directors
Arihant Superstructures Limited

Parth
Ashokkuma
r Chhajer

Digitally signed by
Parth Ashokkumar
Chhajer
Date: 2026.05.15
16:48:20 +05'30'

Parth Chhajer
Whole-time Director
DIN: 06646333

Tel.: 022 6249 3333
022 6249 3344

Website: www.asl.net.in
Email: info@asl.net.in

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A

ARIHANT

SUPERSTRUCTURES LTD.

Annexure - A

Brief profile of M/s. Anjani Goyal & Co. as Internal Auditors of the Company.

Particulars	Details of Information
Reason for change viz. appointment, resignation, removal, death or otherwise	Re-appointment of Internal Auditors for FY 2026-27.
Date of Appointment	May 15, 2026
Term of Appointment	Financial Year 2026-27
Brief Profile	The brief profile of M/s. Anjani Goyal & Co. Chartered Accountants is enclosed herewith.
Disclosure of Relationships between director	NA

Arihant Aura, B-Wing, 25^th Floor, Plot No 13/1, TTC Industrial Area, Thane Belapur Road, Turbhe, Navi Mumbai, Maharashtra - 400705

Tel.: 022 6249 3333

Website: www.asl.net.in

Email: info@asl.net.in

022 6249 3344

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A

ARIHANT SUPERSTRUCTURES LTD. CONTINUING STABILITY

Annexure - B

Details as per SEBI Master Circular No. HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated January 30, 2026.

Sr. No	Particulars	Details
1	Name of the Director/ Key managerial personnel (KMP)	Mr. Parth Chhajer
2	Designation	Joint Managing Director
3	Reason for change viz. appointment	Mr. Parth Chhajer is appointed as Joint Managing Director of the Company.
4	Date of appointment and term of appointment	For a period of 5 (five) consecutive years commencing from May 15, 2026, subject to the approval of shareholders.
He holds the position of Whole-time Director in the Company. However, the Board has approved his appointment as Joint Managing Director for a period of 5 years with effect from May 15, 2026.
5	Brief Profile	Mr. Parth Chhajer has worked with leading organizations such as CLSA, Equirus, and Deloitte in capital markets and enterprise risk services. He is responsible for product development, marketing, and sales strategy, and is also actively involved in the finance function.
He holds a Bachelor of Science degree in Economics from Pennsylvania State University, USA.
6	Disclosure of relationship between Directors	Person of promoter group and Son of Mr. Ashokkumar B. Chhajer, Chairman and Managing Director of Arihant Superstructures Limited and brother of Mr. Bhavik Chhajer, Joint Managing Director of the Company.
7	Information as required under BSE circular no. LIST/COMP/14/2018-19 and under NSE Circular Ref No: NSE/CML/2018/02 both dated 20th June, 2018	Mr. Parth Chhajer is not debarred from holding the office of Director by virtue of any order of the SEBI or any other such authority

Tel.: 022 6249 3333

022 6249 3344

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Annexure - C

Details as per SEBI Master Circular No. HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated January 30, 2026.

Sr. No	Particulars	Details
1	Name of the Director/ Key managerial personnel (KMP)	Mr. Bhavik Chhajer
2	Designation	Joint Managing Director
3	Reason for change viz. appointment	Mr. Bhavik Chhajer is appointed as Joint Managing Director of the Company.
4	Date of appointment and term of appointment	For a period of 5 (five) consecutive years commencing from May 15, 2026, subject to the approval of shareholders.
He holds the position of Whole-time Director in the Company. However, the Board has approved his appointment as Joint Managing Director for a period of 5 years with effect from May 15, 2026.
5	Brief Profile	Mr. Bhavik Chhajer, an esteemed graduate from Kelley School of Business Indianapolis. He has worked at Indiana University as Information specialist where he had a front line role which involved dealing with active and prospective customers. He completed internships with HDFC RED and JLL. After graduating, he made a move to ASL Group in 2020.
6	Disclosure of relationship between Directors	Person of promoter group and Son of Mr. Ashokkumar B. Chhajer, Chairman and Managing Director of Arihant Superstructures Limited and brother of Mr. Parth Chhajer, Joint Managing Director of the Company.
7	Information as required under BSE circular no. LIST/COMP/14/2018-19 and under NSE Circular Ref No: NSE/CML/2018/02 both dated 20th June, 2018	Mr. Bhavik Chhajer is not debarred from holding the office of Director by virtue of any order of the SEBI or any other such authority

K J K & Associates
CHARTERED ACCOUNTANTS
Shop No 178, 2nd Floor, Raghuleela Mall, Poisar, Behind Poisar Bus Depot, Kandivali West, Mumbai - 400067
E-mail : mail@kjk.co.in Contact.: +91 98200 57941

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

To
The Board of Directors of
Arihant Superstructures Limited

Report on the audit of the Standalone Financial Results

Opinion

We have audited the accompanying statement of quarterly and year to date standalone financial results of Arihant Superstructures Limited (the "Company") for the quarter and for the year ended March 31, 2026 ("Statement"), attached herewith, being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the "Listing Regulations").

In our opinion and to the best of our information and according to the explanations given to us, the Statement:

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

Basis for Opinion

We conducted our audit in accordance with the Standards on Auditing (SAs) specified under section 143(10) of the Companies Act, 2013, as amended ("the Act"). Our responsibilities under those Standards are further described in the "Auditor's Responsibilities for the Audit of the 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 obtained by us is sufficient and appropriate to provide a basis for our opinion.

Management's Responsibilities for the Standalone Financial Results

The Statement has been prepared on the basis of the standalone annual financial statements. The Board of Directors of the Company are responsible for the preparation and presentation of the Statement that gives a true and fair view of the net profit and other comprehensive income of the Company and other financial information in accordance with the applicable accounting standards prescribed under Section 133 of the Act read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. This responsibility also includes maintenance of ~~advocate~~ 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

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Bnllwara: The Cube, 1st Floor, 73 Laxmi Tower, Subhash Nagar, Ajmer Road, Bhilwara - 311 001 Contact.. 95094 55220

reasonable and prudent; and the design, implementation and maintenance of adequate internal financial controls, that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the Statement that give a true and fair view and are free from material misstatement, whether due to fraud or error.

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

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

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

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

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 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. 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 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.

FINANCE 159W

• Evaluate the overall presentation, structure and content of the Statement, including the disclosures, and whether the Statement represents 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.

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 subjected to a limited review by us, as required under the Listing Regulations.

Further, the financial results for the quarter and year ended March 31, 2025 included in the Statement have been audited by other auditors, whose reports have expressed an unmodified opinion on such financial results.

Our Opinion on the Statement is not modified in respect of the above matters.

For K J K & Associates
Chartered Accountants
Firm Reg. No: 112159W

Jwala
Partner
Membership Reg. No: 514655
UDIN: 26514655 KFY HSN5240
Date: May 15, 2026
Place: Navi Mumbai

ARIHANT SUPERSTRUCTURES LIMITED
CIN: L51900MH1983PLC029643
Regd Office: Arihant Aura, B-Wing, 25th Floor, Plot No. 13/1, TTC Industrial Area,
Thane Belapur Road, Turbhe, Navi Mumbai - 400 705
Tel: 022 - 62493333 Fax: 022 - 62493334 E-Mail: info@asl.net.in

Audited Standalone Statement of Assets and Liabilities as at March 31, 2026
(₹ in lakhs)

Particulars	As at March 31, 2026	As at March 31, 2025
Audited	Audited
A	ASSETS
Non Current Assets
(a) Property, Plant & Equipment
(i) Tangible Assets - Gymkhana Land	3,724.49	3,724.49
(ii) Tangible Assets - Others	604.05	492.32
(b) Intangible Assets	3.54	3.54
(c) Capital Work in Progress - Gymkhana Building	2,009.48	347.72
(d) Investment Property	250.27	254.30
(e) Financial Assets
(i) Investments	506.21	505.41
(ii) Other Financial Assets	591.93	493.91
	7,689.97	5,821.69
Current Assets
(a) Inventories	37,693.24	20,139.40
(b) Financial Assets
(i) Investments	14.09	2.66
(ii) Trade Receivable	3,820.99	4,556.86
(iii) Cash & Cash Equivalents	180.04	555.44
(iv) Loans & Advances	1.40	1.65
(v) Other Financial Assets	293.00	370.93
(c) Current Tax Assets (Net)	353.91	49.18
(d) Other Current Assets	4,009.27	3,315.11
(e) Land	33,933.65	34,927.98
	80,299.59	63,919.21
TOTAL ASSETS	87,989.56	69,740.90
B	EQUITY AND LIABILITIES
EQUITY
(a) Equity Share Capital	4,325.00	4,116.00
(b) Instruments entirely Equity in nature	21,092.38	940.87
(c) Other Equity	25,417.38	17,596.57
	22,653.44
Liabilities
Non Current Liabilities
(a) Financial Liabilities
(i) Borrowings	37,783.55	31,612.94
(b) Deferred Tax Liabilities (net)	16.20	13.90
(c) Provisions	20.92	6.54
	37,820.67	31,633.38
Current Liabilities
(a) Financial Liabilities
(i) Borrowings	7,298.23	567.41
(ii) Trade Payables
-Due to Micro and Small Enterprises	496.84	585.29
-Due to Other than Micro and Small Enterprises	3,363.85	2,313.36
(iii) Other Financial Liabilities	1,770.12	2,210.90
(b) Other Current Liabilities
(i) Advance from Customers	10,456.66	8,718.08
(ii) Other Current Liabilities	1,095.60	882.09
(c) Provisions	270.21	176.95
	24,751.51	15,454.08
TOTAL EQUITY AND LIABILITIES	87,989.56	69,740.90

FRIALY 59W
ASSOCIATED COMPANY
NNN MUMBAI

ARIHANT SUPERSTRUCTURES LIMITED
CIN: L51900MH1963PLC029643
Regd Office: Arihant Aura, B-Wing, 25th Floor, Plot No. 13/1, TTC Industrial Area,
Thane Belapur Road, Turbbe, Navi Mumbai - 400 705
Tel: 022-62493333 Fax: 022-62493334 E-Mail: info@asl.net.in

Audited Standalone Financial Results for the Quarter and Year ended March 31, 2026
(f in lakhs)

Particulars	Quarter Ended	Year Ended
March 31, 2026	Dec 31, 2025	March 31, 2025
Audited	Unaudited	Audited
1	Income
(a) Revenue from Operations	4,313.24	2,672.27
(b) Other Income	49.23	23.49
2	Total Income	4,362.47
Expenses
(a) Land, Construction & other cost	9,101.13	6,071.78
(b) Changes in inventories	(6,454.75)	(5,176.42)
(c) Employee benefits expense	282.81	282.46
(d) Finance costs	542.42	782.72
(e) Depreciation & Amortization	26.66	27.66
(f) Other expenses	792.50	685.51
Total expenses	4,290.77	2,673.71
3	Profit / (Loss) before exceptional items and tax (1 - 2)	71.70
4	Exceptional Items (net)
5	Profit / (Loss) before tax (3 + 4)	71.70
6	Tax expense:
(a) Current tax expense	3.74	6.42
(b) MAT Credit Entitlement	(25.79)	-
(c) Deferred tax	1.42	2.50
	(20.63)	8.92
7	Profit / (Loss) after tax (5 - 6)	92.33
8	Other Comprehensive Income
(a) Items that will not be reclassified to profit & loss
Remeasurement gain	(loss) on defined benefit plans	(23.37)
Income Tax on Items that will not be reclassified to Profit or Loss	6.50	-
	(16.87)	-
(b) Items that will be reclassified to Statement of Profit and Loss	-	-
9	Other comprehensive income	(16.87)
Total Comprehensive Income for the period (7 + 8)	75.46	13.13
10	Earnings per share (of Rs.10/- each):
(a) Basic	0.21	0.03
(b) Diluted*	0.21	0.03

ARIHANT SUPERSTRUCTURES LIMITED
CIN: L51900MH1983PLC029643
Regd Office: Arihant Aura, B-Wing, 25th Floor, Plot No. 13/1, TTC Industrial Area,
Thane Belapur Road, Turbhe, Navi Mumbai - 400 705
Tel: 022 - 62493333 Fax: 022 - 62493334 E-Mail: info@asl.net.in

Audited Standalone Cash Flow Statement for the Year ended March 31, 2026
(₹ in lakhs)

Particulars		For the Year Ended March 31, 2026	For the Year Ended March 31, 2025
A.	CASH FLOW FROM OPERATING ACTIVITIES
	Net Profit before Tax and before Extra ordinary Items :	154.49	1,989.00
	Adjustment for Non Cash Items
	Depreciation & Amortisation	99.47	51.84
	Loss / (Profit) on Sale of Fixed Assets	(4.22)	0.75
	Loss / (Profit) from Partnership firm	(0.43)	-
	Interest Paid	2,565.08	553.98
	Interest Received	(37.68)	(142.29)
	Remeasurement (gain)/ loss on defined benefit plans	(23.37)	17.14
	Sundry balances written off	(56.99)	(131.14)
		2,696.35	2,339.28
	Changes in Working Capital
	(Increase) / Decrease in Inventories	(17,553.84)	(2,773.63)
	(Increase) / Decrease in Financial Assets	704.60	(238.94)
	(Increase) / Decrease in Non- Financial Assets	311.36	(12,660.69)
	Increase / (Decrease) in Financial Liability	7,309.07	2,542.76
	Increase / (Decrease) in Non-Financial Liability	2,059.73	6,030.29
	Cash flow from Operating Activities before Tax and Extraordinary Items	(4,472.73)	(4,760.93)
	Income Tax paid	(315.92)	(40.82)
	Cash flow from Operating Activities before Extraordinary Items	(4,788.65)	(4,801.75)
	Adjustment for Extraordinary Items
	Cash Generated / (Used) from Operating Activities	(4,788.65)	(4,801.75)
	CASH FLOW FROM INVESTING ACTIVITIES
	(Purchase)/Sale of Fixed Assets (Net)	(1,864.71)	(4,435.92)
	(Purchase)/Sale of Investments In Equity	(0.80)	(499.00)
	(Loss) / Profit from Partnership firm	0.43	-
	Interest Received on Investment	37.68	142.29
	Cash Generated from Investment Activities	(1,827.40)	(4,792.63)
	CASH FLOW FROM FINANCING ACTIVITIES
	Issue / (Redeemption) of Share Warrants	(940.87)	-
	Issue of Share Capital	209.00	-
	Increase/(Decrease) in Security Premium	3,554.48	-
	Increase/(Decrease) in Borrowing	6,170.61	10,654.81
	Interest paid	(2,565.08)	(553.98)
	Dividend Paid	(187.49)	(124.91)
	Cash Generated from Financing Activities	6,240.65	9,975.92
	Net Increase in Cash & Cash Equivalents	(375.40)	381.54
	Opening Balance of Cash & Cash Equivalents	555.44	173.90
	Closing Balance of Cash & Cash Equivalents	180.04	555.44
	(i) Cash in Hand	7.34	5.60
	(ii) Balance with Bank	123.60	548.78
	(iii) Balance with Fixed Deposit	49.10	1.06
	Closing Balance of Cash & Cash Equivalents	180.04	555.44

Notes:

1. The above audited Standalone Financial Results for the Quarter and Year ended March 31, 2026 which are published in accordance with Regulation 33 of the SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meeting held on May 15, 2026. The statutory auditors of the Company have expressed unmodified opinion on the audited standalone financial results for the Quarter and Year ended March 31, 2026.

2. These standalone financial results have been prepared in accordance with the recognition and measurement principles of Indian Accounting Standards (Ind AS) as notified under Section 133 of the Companies Act 2013 read with the Companies (Indian Accounting Standards) Rules, 2015 as amended.

3. The company operates in only one reportable segment i.e. Real estate development and accordingly the financial results are reported as single reportable segment. The Company's operations are confined to India.

4. In terms of the Accounting Policy for revenue recognition, estimates of revenues and costs are reviewed periodically by the management and the impact of any change in such estimates are recognized in the period in which such changes are determined.

5. The figures for the quarter and year ended March 31, 2026 and March 31, 2025 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.

6. The Board of Directors has recommended final dividend of Rs. 0.25, i.e. 2.50% per fully paid-up equity share of INR 10 each for the financial year ended March 31, 2026, subject to approval of shareholders.

7. Figures for Previous Periods have been regrouped/re-arranged and re-classified wherever considered to confirm to current period's classification.

Date: May 15, 2026
Place: Navi Mumbai
CIN: L51900MH1983PLC029643

K J K & Associates

CHARTERED ACCOUNTANTS

Shop No 178, 2nd Floor, Raghuleela Mall, Poisar, Behind Poisar Bus Depot, Kandivali West, Mumbai - 400067
E-mail : mail@kjk.co.in Contact.: +91 98200 57941

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

To
The Board of Directors of
Arihant Superstructures Limited

Report on the audit of the Consolidated Financial Results

Opinion

We have audited the accompanying quarterly and year to date consolidated financial results of Arihant Superstructures Limited (hereinafter referred to as the “Holding Company”) and its subsidiaries (Holding Company and its subsidiaries together referred to as “the Group”) for the quarter and for the year ended March 31, 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 (the "Listing Regulations").

In our opinion and to the best of our information and according to the explanations given to us, the Consolidated Financial Results:

i. Include the annual financial results of the entities mentioned below:

Sr. No	Name of Entity	Relationship
1	Arihant Superstructures Limited	Holding Company
2	Arihant Abode Limited	Subsidiary Company
3	Arihant Vatika Realty Private Limited	Subsidiary Company
4	Arihant Aashiyana Private Limited	Subsidiary Company
5	Arihant Gruhnirman Private Limited	Subsidiary Company
6	Dwellcons Private Limited	Subsidiary Company

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

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

Basis for Opinion

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

Branches :
Indore: 304, Aashiyana Enclave, 14-AA, Scheme No. 54, Satya Sai Square, A. B. Road, Indore - 452 010. Contact.: 98208 11770
Bhilwara: The Cube, 1st Floor, 73 Laxmi Tower, Subhash Nagar, Ajmer Road, Bhilwara - 311 001 Contact.: 95094 55220

the audit evidence obtained by us is sufficient and appropriate to provide a basis for our opinion.

Management's Responsibilities for the Consolidated Financial Results

These consolidated financial results have been prepared on the basis of the consolidated annual financial statements. The Board of Directors of the Holding Company are responsible for the preparation and presentation of these consolidated financial results that gives a true and fair view of the net profit and other comprehensive income of the Group and other financial information in accordance with the applicable accounting standards prescribed under Section 133 of the Act read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. The respective Board of Directors of the companies included in the Group are responsible for maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding the assets of the Group 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 consolidated financial result that give a true and fair view and are free from material misstatement, whether due to fraud or error, which has 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 are responsible for assessing the ability of the Group 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 are responsible for overseeing the financial reporting process of the Group.

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 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 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.

FRN-112159W

• 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 consolidated financial results 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 Group'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 Group 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 represents 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 to express an opinion on the consolidated financial results. We are responsible for the direction, supervision, and performance of the audit of financial information of such entities included in the consolidated financial results of which we are the independent auditors. For the other entities included in the consolidated financial results, which have been audited by other auditors, such other auditors remain responsible for the direction, supervision and performance of the audits carried out by them. We remain solely responsible for our audit opinion.

We communicate with those charged with governance of the Holding Company and such other entities included in the consolidated financial results of which we are independent auditors 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 Securities and Exchange Board of India under Regulation 33(8) of the Listing Regulations, to the extent applicable

Other Matter

The Consolidated Financial Results 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 subjected to a limited review by us, as required under the Listing Regulations.

Further, the financial results for the quarter and year ended March 31, 2025 included in the Consolidated Financial Results have been audited by other auditors, whose reports have expressed an unmodified opinion on such financial results.

Our Opinion on the Consolidated Financial Results is not modified in respect of the above matters.

For K J K & Associates
Chartered Accountants
Firm Reg. No: 112159W

Jwala
Partner
Membership Reg. No: 514655
UDIN: 26514655

Date: May 15, 2026
Place: Navi Mumbai

Audited Consolidated Statement of Assets and Liabilities as at March 31, 2026
(f in lakhs)

| Particulars | | As at March 31, 2026
Audited | As at March 31, 2025
Audited |
| --- | --- | --- | --- |
| 1.
(I) | ASSETS | | |
| | NON CURRENT ASSETS | | |
| | (a) Property, Plant & Equipment | | |
| | (i) Tangible Assets - Gymkhana Land | 3,724.49 | 3,724.49 |
| | (ii) Tangible Assets - Others | 5,120.94 | 4,229.89 |
| | (b) Intangible Assets | 6.36 | 6.67 |
| | (c) Capital Work in Progress - Gymkhana Building | 2,142.21 | 392.63 |
| | (d) Right to Use Asset | 128.95 | - |
| | (e) Investment in Property | 1,444.10 | 1,460.20 |
| | (f) Financial Assets | | |
| | (i) Investments | 0.96 | 0.16 |
| | (ii) Other Financial Assets | 1,517.96 | 4,526.46 |
| (g) Deferred Tax Assets (net) | 34.16 | 24.39 | |
| (II) | CURRENT ASSETS | 14,120.13 | 14,364.89 |
| | (a) Inventories | 89,795.88 | 72,847.32 |
| | (b) Financial Assets | | |
| | (i) Investments | 14.09 | 2.66 |
| | (ii) Trade Receivable | 10,044.66 | 11,380.30 |
| | (iii) Cash & Cash Equivalents | 1,447.70 | 1,817.17 |
| | (iv) Bank Balance other than above | 556.43 | 434.56 |
| | (v) Loans and advances | 4.51 | 8.27 |
| | (vi) Other Financial Assets | 4,370.40 | 2,608.97 |
| | (c) Other Current Assets | 8,458.45 | 7,602.79 |
| | (d) Land | 48,202.94 | 47,548.38 |
| | TOTAL | 162,895.06 | 144,250.42 |
| 2.
(I) | EQUITY AND LIABILITIES | 177,015.19 | 158,615.31 |
| | EQUITY | | |
| | (a) Equity Share Capital | 4,325.00 | 4,116.00 |
| | (b) Instruments entirely equity in nature | - | 940.87 |
| (II) | NON CURRENT LIABILITIES | 44,983.95 | 37,779.30 |
| | (a) Financial Liabilities | | |
| | (i) Borrowings | 75,751.01 | 70,403.15 |
| | (ii) Lease Liability | 111.55 | - |
| (III) | CURRENT LIABILITIES | 75,922.62 | 70,418.19 |
| | (a) Financial Liabilities | | |
| | (i) Borrowings | 11,534.83 | 3,434.65 |
| | (ii) Trade Payables :
Due to Micro & Small Enterprises
Due to Other than Micro & Small Enterprises
(iii) Lease Liability
(iv) Other Financial Liabilities
(b) Other Current Liabilities
(i) Advance from Customers
(ii) Other Current Liabilities
(c) Provisions
(d) Current Tax Liabilities | 970.48
7,943.58
21.14
3,058.29
11,362.95
20,375.27
419.89
422.19 | 960.26
6,670.25
-
3,002.06
-
9,587.74
25,646.35
405.59
710.92 |
| TOTAL | 56,108.62 | 50,417.82 | |

FIRM 12159W
REMITTANCE RECEIVED
NAVY MIMBAI

Audited Consolidated Financial Results for the Quarter and Year ended March 31, 2026

Particulars	Quarter Ended			Year Ended
		March 31, 2026
Audited	Dec 31, 2025
Unaudited	March 31, 2026
Audited	March 31, 2026
Audited	March 31, 2025
Audited
1	Income from Operations
	(a) Revenue from Operations	18,079.65	12,628.53	15,257.50	55,097.44	49,883.05
	(b) Other income	120.19	106.87	247.94	503.82	504.06
Total revenue		18,199.84	12,735.40	15,505.44	55,601.26	50,387.11
2	Expenses
	(a) Cost of construction, land and development expenses	16,377.69	11,447.24	18,090.12	50,175.49	45,064.76
	(b) Changes in inventories of finished goods, work-in-progress	(4,109.22)	(3,931.21)	(8,534.35)	(16,948.56)	(16,635.74)
	(c) Employee benefits expense	875.62	884.37	863.37	3,506.15	3,184.21
	(d) Finance costs	1,529.55	1,834.78	1,371.29	6,769.26	4,110.79
	(e) Depreciation expense	73.03	76.51	64.45	283.31	236.93
	(f) Other expenses	1,913.21	1,315.67	2,639.23	5,707.76	7,807.48
Total expenses		16,659.88	11,627.36	19,494.11	49,493.41	43,768.43
3	Profit / (Loss) before exceptional items and tax (1 - 2)	1,539.96	1,108.04	1,011.33	6,107.85	6,618.68
4	Exceptional Items (net)
5	Profit / (Loss) before tax (3 + 4)	1,539.96	1,108.04	1,011.33	6,107.85	6,618.68
6	Tax expense/(Income):
	(a) Current tax expense	372.98	279.79	217.59	1,526.53	1,496.87
	(b) Mat Credit Entitlement	(25.79)	-	(300.52)	(25.79)	(309.72)
	(c) Deferred tax	1.30	1.55	(32.39)	2.77	(36.09)
	Total Tax Expense / (Income)	348.49	281.34	(115.32)	1,503.51	1,151.06
7	Profit / (Loss) after tax (5 - 6)	1,191.47	826.70	1,126.65	4,604.34	5,467.62
8	Other Comprehensive Income
	A. Items that will not be reclassified to profit & loss	(47.35)	-	132.70	(47.35)	132.70
	Remeasurement gain / (loss) on Defined Benefit Plans	12.54	-	(34.08)	12.54	(34.08)
	Income Tax on Items that will not be reclassified to Profit or Loss	(34.81)	-	98.62	(34.81)	98.62
	B. Items that will be reclassified to Statement of Profit and Loss	-	-	98.62	(34.81)	98.62
Other comprehensive income
9	Profit / (Loss) after OCI	1,156.66	826.70	1,225.27	4,569.53	5,566.24
	Non-Controlling Interest	431.17	325.28	446.66	1,776.28	1,442.28
10	Total Comprehensive Income for the period (7 + 8 - 9)	725.49	501.42	778.61	2,793.25	4,123.96
11	Earnings per share (of Rs.10/- each):
	(a) Basic
(b) Diluted	2.75
2.75	1.91
1.91	2.74
2.60	10.65
10.65	13.28
12.64

Audited Consolidated Cash Flow Statement for the Year ended March 31, 2026
(₹ in lakhs)

Particulars		For the Year Ended March 31, 2026	For the Year Ended March 31, 2025
A.	CASH FLOW FROM OPERATING ACTIVITIES
	Net Profit before Tax and before Extra ordinary Items :	6,107.85	6,618.68
	Adjustment for Non Cash Items
	Depreciation & Amortisation	283.31	236.93
	Loss / (Profit) on Sale of Fixed Assets	(8.47)	(14.25)
	Loss / (Profit) from Partnership firm	(0.43)	-
	Interest Paid	6,769.26	4,110.79
	Interest Received	(289.88)	(267.21)
	Remeasurement (gain)/ loss on defined benefit plans	(47.35)	132.70
	Sundry balances written off	(156.35)	(165.92)
		12,657.94	10,651.72
	Changes in Working Capital
	(Increase) / Decrease in Inventories	(16,948.56)	(17,333.79)
	(Increase) / Decrease in Financial Assets	2,609.52	(3,140.03)
	(Increase) / Decrease in Non- Financial Assets	(1,562.06)	(9,775.07)
	Increase / (Decrease) in Financial Liability	1,339.78	3,375.93
	Increase / (Decrease) in Non-Financial Liability	(3,725.28)	3,522.79
Cash flow from Operating Activities before Tax and Extraordinary	(5,628.66)	(12,698.45)
Income Tax paid	(1,448.90)	(1,187.14)
Cash flow from Operating Activities before Extraordinary Items	(7,077.56)	(13,885.59)
Adjustment for Extraordinary Items	-	-
Cash Generated / (Used) from Operating Activities	(7,077.56)	(13,885.59)
B.	CASH FLOW FROM INVESTING ACTIVITIES
	(Purchase)/Sale of Fixed Assets (Net)	(3,028.00)	(7,636.24)
	(Purchase)/Sale of Investments In property	(0.01)	(295.55)
	(Purchase)/Sale of Investments In Equity	(0.80)	-
	(Loss) / Profit from Partnership firm	0.43	-
	Interest Received on Investment	289.88	267.21
C.	Cash Generated from Investment Activities	(2,738.50)	(7,664.58)
	CASH FLOW FROM FINANCING ACTIVITIES
	Issue / (Redeemption) of Share Warrants	(940.87)	-
	Issue of Share Capital	209.00	-
	Increase/(Decrease) in Security Premium	3,554.48	-
	Increase/(Decrease) in Borrowing	13,448.04	26,098.35
	Increase/(Decrease) in Lease Liabilities	132.69	-
	Interest paid	(6,769.26)	(4,110.79)
	Dividend Paid	187.49	(124.91)
	Cash Generated from Financing Activities	9,446.59	21,862.65
Net Increase in Cash & Cash Equivalents		(369.47)	312.48
	Opening Balance of Cash & Cash Equivalents	1,817.17	1,504.69
Closing Balance of Cash & Cash Equivalents	1,447.70	1,817.17
(i) Cash in Hand		38.86	34.90
(ii) Balance with Bank		1,156.36	1,475.56
(iii) Balance with Fixed Deposits		252.48	306.71
Closing Balance of Cash & Cash Equivalents	1,447.70	1,817.17

Notes:

1. The audited Consolidated Financial Results for the Quarter and Year ended March 31, 2026 which are published in accordance with Regulation 33 of the SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meeting held on May 15, 2026. The statutory auditors of the Company have carried out the audit of above financial results of the Group and expressed an unmodified conclusion.

2. The Standalone Financial Results for the Quarter and Year ended March 31, 2026 are summarized below and detailed have been submitted to the BSE Limited (www.bseindia.com) and National Stock Exchange of India Limited (www.nseindia.com), where the equity shares of the Company are listed.

(₹ in Lakhs)

	Particulars	Quarter Ended			Year ended
		31-Mar-26
Audited	31-Dec-25
Unaudited	31-Mar-25
Audited	31-Mar-26
Audited	31-Mar-25
Audited
Total Income*		4,362.47	2,695.76	1,639.40	9,222.72	12,399.02
Profit Before Tax		71.70	22.05	(331.31)	154.49	1,989.00
Profit After Tax for the period / Year		92.33	13.13	94.07	145.69	1,947.90
*Includes Revenue from operations and Other Income.

1. The above stated figures are in accordance with the principles and procedures of Indian Accounting Standards ('Ind AS') as notified under the Companies (Indian Accounting Standards) Rules, 2015 as specified in section 133 of the Companies Act, 2013, wherein Standalone Net Worth as at 31.03.2026 and Profit After Tax (PAT) for the quarter ended 31.03.2026 of Holding and Subsidiaries are as follows -

(₹ in lakhs)

	Particulars	Net Worth	Profit After Tax (PAT)
Arihant Superstructures Ltd.		25,417.38	92.33
Arihant Vatika Realty Pvt. Ltd.		13,466.42	906.08
Arihant Abode Ltd.		5,152.48	102.74
Arihant Gruhnirman Pvt. Ltd.		(18.13)	3.26
Arihant Aashiyana Pvt. Ltd.		2,977.66	87.04
Dwellcons Pvt. Ltd.		499.99	-
	Total	47,495.80	1,191.45

1. The Subsidiaries considered in the Consolidated Financial Statements as at March 31, 2026 are namely Arihant Abode Ltd (60%), Arihant Vatika Realty Pvt. Ltd (60%), Arihant Gruhnirman Pvt. Ltd (60%), Arihant Aashiyana Pvt. Ltd (60%) and Dwellcons Pvt. Ltd (100%).

2. The Group operates in only one reportable segment i.e. Real estate development and accordingly the financial results are reported as single reportable segment. The Group's operations are confined to India.

3. In terms of the Accounting Policy for revenue recognition, estimates of revenues and costs are reviewed periodically by the management and the impact of any change in such estimates are recognized in the period in which such changes are determined.

4. The figures for the quarter ended March 31, 2026 and March 31, 2025 represents the balancing figure between the audited figures in respect of the full financial figures and the reviewed published year to date figure upto third quarter of the financial year ended March 31, 2026 and March 31, 2025.

5. The Board of Directors has recommended final dividend of Rs. 0.25, i.e. 2.50% per fully paid-up equity share of INR 10 each for the financial year ended March 31, 2026, subject to approval of shareholders.

6. Figures for Previous Periods have been regrouped/re-arranged and re-classified wherever considered to confirm to current period's classification.

Date: May 15, 2026
Place: Navi Mumbai
CIN: L51900MH1983PLC029643

ARIHANT SUPERSTRUCTURES LIMITED
Registered Office: Arihant Aura, 8 Wing, 25th Floor, Plot No. 13/1, TTC Industrial Area, Thane Belapur Road, Turbhe, Navi Mumbai - 400 705
Tel: 022-62493333 Fax: 022-62493334 E-Mail: info@asl.net.in
CIN: L51900MH1983PLC029643
Extract of Audited Consolidated Financial Results for the Quarter and Year Ended March 31, 2026
(₹ in Lakhs)

Particulars	Consolidated
	Quarter Ended			Year ended
	31-Mar-26	31-Dec-25	31-Mar-25	31-Mar-26	31-Mar-25
	Audited	Unaudited	Audited	Audited	Audited
Total Income from Operations (net)	18,199.84	12,735.40	15,505.44	55,601.26	50,387.11
Net Profit / (Loss) from Ordinary activities after Tax	1,191.47	826.70	1,126.65	4,604.34	5,467.62
Net Profit / (Loss) for the period after Tax (after Non Controlling Interest)	725.49	501.42	778.61	2,793.25	4,123.96
*Includes Revenue from operations and Other Income.
Equity Share Capital	4,325.00	4,325.00	4,116.00	4,325.00	4,116.00
Earning Per Share (of ₹10/- each)
Basic	2.75	1.91	2.74	10.65	13.28
Diluted*	2.75	1.91	2.60	10.65	12.64

Notes
1. The audited Consolidated Financial Results for the Quarter and Year ended March 31, 2026 which are published in accordance with Regulation 33 of the SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meeting held on May 15, 2026. The statutory auditors of the Company have carried out the audit of above financial results of the Group and expressed an unmodified conclusion.

1. Financial Results of Arihant Superstructures Limited (Standalone Information):
   (₹ in Lakhs)

Particulars	Quarter Ended			Year ended
	31-Mar-26	31-Dec-25	31-Mar-25	31-Mar-26	31-Mar-25
	Audited	Unaudited	Audited	Audited	Audited
Total Income*	4,362.47	2,695.76	1,639.40	9,222.72	12,399.02
Profit/(Loss) Before Tax	71.70	22.05	(331.31)	114.49	1,989.00
Profit/(Loss) After Tax for the period	92.33	13.13	94.07	185.69	1,947.90
Basic EPS	0.21	0.03	0.23	0.34	4.73
Diluted EPS	0.21	0.03	0.22	0.34	4.50
*Includes Revenue from operations and Other Income.

1. The above stated figures are in accordance with the principles and procedures of Indian Accounting Standards ("Ind AS") as notified under the Companies (Indian Accounting Standards) Rules, 2015 as specified in section 133 of the Companies Act, 2013, wherein Standalone Net Worth as at 31.03.2026 and Profit After Tax (PAT) for the quarter ended 31.03.2026 of Holding and Subsidiaries are as follows -
   (₹ in Lakhs)

	Particulars	Net Worth	Profit After Tax (PAT)
Arihant Superstructures Ltd.	25,417.38	92.33
Arihant Vatika Realty Pvt. Ltd.	13,466.42	906.08
Arihant Abode Ltd.	5,152.48	102.74
Arihant Gruhnirman Pvt. Ltd.	(18.13)	3.26
Arihant Aashiyana Pvt. Ltd.	2,977.66	87.04
Dwellcons Pvt. Ltd.	499.99	-
	Total	47,495.80	1,191.45

1. The Subsidiaries considered in the Consolidated Financial Statements as at March 31, 2026 are namely Arihant Abode Ltd (60%), Arihant Vatika Realty Pvt. Ltd (60%), Arihant Gruhnirman Pvt. Ltd (60%), Arihant Aashiyana Pvt. Ltd (60%) and Dwellcons Pvt. Ltd (100%).
2. The Group operates in only one reportable segment i.e. Real estate development and accordingly the financial results are reported as single reportable segment. The Group's operations are confined to India.
3. In terms of the Accounting Policy for revenue recognition, estimates of revenues and costs are reviewed periodically by the management and the impact of any change in such estimates are recognized in the period in which such changes are determined.
4. The figures for the quarter ended March 31, 2026 and March 31, 2025 represents the balancing figure between the audited figures in respect of the full financial figures and the reviewed published year to date figure upto third quarter of the financial year ended March 31, 2026 and March 31, 2025
5. The Board of Directors has recommended final dividend of Rs. 0.25, i.e. 2.50% per fully paid-up equity share of INR 10 each for the financial year ended March 31, 2026, subject to approval of shareholders.
6. Figures for Previous Periods have been regrouped/re-arranged and re-classified wherever considered to confirm to current period's classification.
7. 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 Exchanges Website viz. www.bseindia.com & www.nseindia.com. The same is also available on the Company's Website viz. www.asl.net.in

ARIHANT SUPERSTRUCTURES LTD.

Date: 15.05.2026

| Corporate Relations Department
BSE Limited
Phiroze Jeejeebhoy Towers,
Dalal Street, Mumbai - 400 001 | Listing Compliance Department
National Stock Exchange of India Limited
Exchange Plaza,
Plot No. C/1, G Block, Bandra-Kurla Complex,
Bandra (East), Mumbai - 400 051 |
| --- | --- |
| Scrip Code: 506194
Class of Security: Equity | Symbol: ARIHANTSUP
Series: EQ |

Sub: Declaration pursuant to Regulation 33(3)(d) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Dear Sir/Madam,

In compliance with Regulation 33(3)(d) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 read with SEBI Circular CIR/CFD/CMD/56/2016 dated May 27, 2016, we hereby declare that the Statutory Auditors of Arihant Superstructures Limited – K J K & Associates, Chartered Accountants, (Firm's Registration No: 112159W) have issued Audit Reports with unmodified opinion on Audited Standalone and Consolidated Financial Results of the Company for the financial year ended March 31, 2026.

We request you to kindly take the above on record.

Thanking you,

Yours faithfully,

For and on behalf of the Board of Directors
Arihant Superstructures Limited

Udit Kasera
Chief Financial Officer

Website: www.asl.net.in
Email: info@asl.net.in

CA

Anjani Goyal & Co.

CHARTERED ACCOUNTANTS

1

Introduction

Our blend is our Strength

Anjani Goyal & Co. is a synergetic & dynamic young brain and experienced mind established with an intention to provide host of quality professional services to its client groups spread over various industries, location and income range. Our composition enables us to provide our clients a secured as well as innovative ideas & services. It also enables us to deal with new issues emerging in the modern automated environment implemented to the same old existing laws.

We Value Relationships

We believe that cordial relationship is the key to achieving and maintaining success. We therefore aim at maintaining a healthy and mutually beneficial relationship with all our stakeholders. Our endeavour is to provide value additions to our clients through educating and informing them on new and modernized processes and systems.

We understand that you are Unique

We offer variety of generalized and specialized services under the same roof to our clients through our professional, well qualified as well as regularly trained team. Our experience of handling diversified client groups spread over various industries, location and income range enables us to execute all sorts of professional assignments.

Your Goals are important to us.

We understand that your business/ financial goals are important to you and so are they to us. We accordingly direct our energies in providing our services in the best possible manner in which we can assist you in achieving your vision.

With us, Legal Compliances are a cakewalk

We understand that the hassles of compliances but our clients do not. We simplify compliances for our clients to the best extent so that their efforts and energy is channelized in the most productive manner to their business.

Anjani Goyal & Co.
CHARTERED ACCOUNTANTS
(Privileged and Confidential)

ANJANI GOYAL & CO.
CHARTERED ACCOUNTANTS
(Privileged and Confidential)

OUR LEADER

CA Anjani Kumar Goyal

Founder Member

Contact: +91 8503916950
Email: caanjanigoyal@gmail.com

Educational Qualifications

Chartered Accountant

Field Expertise

• Statutory & Tax Audits
• Internal Audit
• GST
• Company Law Matters
• Stock Audit

Synopsis

• Fellow member of the Institute of Chartered Accountants of India (ICAI)
• Has around 8 to 9 Years of experience in Statutory Audits, Internal Audit, Special Audits, Tax Audits, GST Matters, Stock Audits and Company Law Matters
• Having deep understanding of complexities of accounting issues and audit processes
• An analytical thinker with strategic planning skills, capable of developing innovative approaches driving business profitability.

Anjani Goyal & Co.
CHARTERED ACCOUNTANTS
(Privileged and Confidential)

OUR MEMBERS

CA Payal Agrawal

Member

Educational Qualifications
Chartered Accountant

Field Expertise
Statutory & Tax Audits
Internal Audit
GST
Transfers Pricing

Synopsis

• Member of the Institute of Chartered Accountants of India (ICAI)
• Has around 10 Years of experience in Statutory Audits, Internal Audit GST
• Having deep understanding of complexities of accounting issues and audit processes
• Having Transfer pricing understanding
• Having deep understanding of Working capital analytical

OUR ASSOCIATED PROFESSIONALS

ROHIT AGRAWAL

Member

Educational Qualifications
B TECH COMPUTER SCIENCE

Field Expertise
IT
FINANCE
GST
ACCOUNTING
CMA

Synopsis

• Has around 5 year associated with IRIS business services limited as Project manager QATAR and Riyad
• Experience in Capital Market
• Deep knowledge of IT software
• Handle of CMA for Projects/CC/OD

COMPANIES - SERVICE SPECTRUM

• Statutory Audits
• Special Audits / other Assignments under different statues
• Certification

Attestation & Compliance

• Formation of Entities and related compliances
• Secretarial Audit and Other related Services
• Compliances and Advisory – Companies Act, LLP Act
• Drafting Legal documents, deeds etc.

Corporate & Allied Laws Advisory

• Domestic Income Tax compliances
• Representations, Litigations & legal Opinions
• Tax Planning
• NPO/Trust Taxation
• Transfer Pricing

Direct Taxation

• Goods and Service Tax Consultancy
• Compliance of GST / VAT Audits.
• Opinions and Implication studies on special transactions
• Representation and litigations

Indirect Taxation

• Transaction Structuring
• FEMA & M&As and Demergers
• Valuations and business modeling
• India entry strategy
• Transaction support / Due diligence
• Succession Planning
• RERA

Transaction & Business Advisory

• Internal Audits (Risk & Objective Based)
• Business Process Review and Re-engineering
• Internal Financial Controls
• Legal and Compliance Framework
• Fixed Asset and Inventory Audit

Risk Assurance management consultancy

COMPANIES - SERVICES

Attestation & Compliance

• Statutory Audits as per Companies Act 2013
• Tax Audit as per Section 44AB of the Income Tax Act, 1961
• Audits under the Limited Liability Partnership Act, 2008
• Special Audits being undertaken on behalf of Regulatory Authorities like Income Tax & Service Tax Department or Financial Institutions or Banks
• Concurrent, Inspection, Revenue & Stock Audit of Bank Branches.
• Certification
• Advising on Accounting Policies, Compliances

COMPANIES - SERVICES

Direct Taxation

• Compliance Handholding including Preparation & Filing of Income Tax, Wealth Tax, TDS Returns etc.
• Tax Planning for all entities & HNI's including advising on Advance Tax payments.
• Representations for Assessments, Appeals, Refunds & Other matters
• Handling Litigations and Appearing before Appellate Authorities
• Opinions for complex representation, litigation & planning matter.
• Compliance handholding including Advising & Representation for Withholding Tax Liability
• End to end advisory services for Cross border tax structuring & planning, India Entry strategy, Constitution of Branch / Liaison office, Profit Repatriation, Tax treaties – Evaluation for applicability, taxability and Reliefs & Resolving uncertain tax positions

Transaction & Business Advisory

• Advising on Mergers, Amalgamations, Demergers, Hive off of Undertaking considering various laws and regulations in force.
• Providing guidance on Business organization and structuring for diverse commercial reasons.
• Investment Planning & Real Estate Transaction Structuring
• Consultation for corporatization of Proprietorship / Partnership firms or conversion of Corporate entity into LLP.
• Family arrangement & Succession Planning.
• Advise on strategic alliances and India entry strategy in compliance with the rules and regulations
• Overseas company Incorporation and related compliances
• Liaison for regulatory approval & compliance under FEMA / RBI and FIPB

Corporate & Allied Laws Advisory

• Assisting in preparation and submission of all the related documents in regard to the formation of Company or Limited Liability Partnership or any other entity.
• ROC & MCA compliances like filing of various forms and returns.
• Opinions in reply to the issues raised by clients.
• Adhering to the necessary compliances relating to RBI, FEMA, FIPB etc to be done in regard to Inbound & Outbound Investments
• Representations before the regulatory authorities for clarifications or rectifications wherever required.
• Consulting on various rules and regulations governed by Companies Act, FDI, FIPB, ROC and other regulatory bodies.
• Drafting and Filing of Petitions with Company Law Board or Central Government.
• Registrations and Enrolment under various other acts like MSMED Act, Shops & Establishment Act etc.

Indirect Taxation

• Obtaining various registration under GST /Excise / PT / STPI / EOU / FTP
• Developing tax and compliance modules
• Setting up necessary process for compliances
• Day to day and regular compliances such payments / filing returns / obtaining Forms
• Assistance in tax assessments / audit / routine matters
• Advise / structure to optimize Tax credits
• Assistance in drafting agreements for business transaction

Risk Advisory and Management Assurance

• Risk based Internal & Management audits
• Independent assessment of risks & controls of the existing processes, identify process improvement opportunities and practical recommendations
• Fixed Assets (Mapping, Recording and Verifications).
• Internal Financial Controls, Efficiency Audits of Production Facilities
• Legal and Compliance Framework, Preparation of SOPs (Standard Operating Procedures) and upgrading automation levels
• Business Process Review and Re-engineering, Cost Reduction & Profit Improvement studies
• Preparation of detailed IFC Framework as per Companies Act, 2013 & vulnerability & control testing

EXPERIENCE

• Collective work experience of our organization and our partners in various verticals towards various services is as described hereunder:

• Manufacturing Companies.

• Pharmaceuticals.
• Service Sector.
• Real Estate & Infrastructure.
• Gaming, Hospitality & Entertainment.
• Banks.
• Non-Banking Financial Companies.
• Housing Finance Companies.
• Life & General Insurance.
• Power Generating Companies.

CONTACTS US

OFFICE ADDRESS:

Anjani Goyal & Co.
Shop No.-36, Mahavir Bhakti
Ground Floor, Plot No. 93, Near D-Mart,
Koparkhairne, Navi Mumbai – 400709

Anjani Goyal & Co.
Y-0083 Akshar Business Park Plot No. 3
Near Turbhe Railway Station
Vashi, Navi Mumbai – 400703

Phone: +91 8503916950
Email: caanjanigoyal@gmail.com

Anjani Goyal & Co.
CHARTERED ACCOUNTANTS
(Privileged and Confidential)
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