ASM Technologies Ltd. — Audit Report / Information 2026

May 9, 2026

ASM TECHNOLOGIES

engineering observation

ASM TECHNOLOGIES LIMITED

80/2, Lusanne Court, Richmond Road, Bangalore - 560 025

Tel: +91-80-66962300/01/02 Fax: +91-80-66962304 e-mail: info@asmltd.com Website: www.asmltd.com

CIN: L85110KA1902PLC013421 GST No.: 20AABCA4362P1Z9

Date: 9th May, 2026

To

Department of Corporate Services

Bombay Stock Exchange Limited

Phiroze Jeejeebhoy Towers,

25th Floor, Dalal Street,

Mumbai - 400 001.

Dear Sir,

Sub : Outcome of Board Meeting

Ref : Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015

Further to our letter dated 5th of May, 2026 we wish to inform that the Board of Directors of the company at their meeting held today, 9th May, 2026:

i. Approved and took on record the Audited Financial Results (standalone & consolidated) of the Company, prepared as per Indian Accounting Standards( Ind-AS), for the quarter and year ended 31st March 2026. (Attached as Annexure 1).

ii. The Board of Directors has recommended final dividend of Rs.12.00 per share, i.e. 120% on the par value of Rs.10/- per share for the financial year 2025-26, the payment is subject to the approval of the members at the ensuing Annual General Meeting.

iii. Granted in principal approval for listing of Company’s equity shares on National Stock Exchange of India Limited.

iv. Appointment of Internal Auditor for the year 2026-27.

Meeting commenced at 4.00 pm and concluded at 09.40 pm.

This is for your kind information. The aforesaid information is also available on the website of the Company at www.asmltd.com.

Thanking You,

Sincerely,

For ASM Technologies Limited

VANISHREE

Kulkarni

Digitally signed by VANISHREE

Kulkarni

Date: 2026.05.09 21:42:33

+05'30'

Vanishree Kulkarni

Company Secretary & Compliance Officer

(FCS:13306)

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CA

INDIA

B.K. Ramadhyani & Co LLP

Chartered Accountants

INDEPENDENT AUDITOR'S REPORT

TO THE BOARD OF DIRECTORS OF ASM TECHNOLOGIES LIMITED

Report on the audit of the Consolidated Financial Results

Opinion:

1. We have audited the consolidated annual financial results of ASM Technologies Limited (hereinafter referred to as the ‘Holding Company’) and its subsidiaries (the Holding Company and its subsidiaries and joint ventures and step down subsidiaries together referred to as ‘the Group’) for the year ended March 31, 2026 and Balance Sheet and the Statement of Cash flows as at the year ended on that date, attached herewith, being submitted by the Company pursuant to the requirement of Regulation 33 and Regulation 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (“Listing Regulations”).

2. In our opinion and to the best of our information and according to the explanations given to us,

(i) the Consolidated annual financial results includes the financial results of the following entities:

Sl. No.	Company Name	Relationship
1	ASM Digital Technologies Inc (formerly known as Pinnacle Talent Inc), USA	Subsidiary
2	ASM Digital Technologies Pte Ltd (formerly known as Advanced Synergic Pte Ltd), Singapore	Subsidiary
3	R V Forms & Gears LLP, India	Subsidiary (from Oct 4, 2024 – 100% shareholding)
4	ASM Technologies KK, Japan	Subsidiary
5	ASM Engineering Pvt Ltd (formerly known as Semcon Engineering UK Ltd), UK	Subsidiary
6	ASM HHV Engineering Private Limited, India	Joint Venture Company
7	ASM Digital Technologies Co Ltd, Thailand	Step-down Subsidiary
8	ASM Digital Engineering Pvt Ltd (formerly known as Semcon UK Ltd), UK	Step-down Subsidiary
9	ASM Technologies Viet Nam Company Limited	Subsidiary

(i) the Consolidated annual financial results are presented in accordance with the

CONVERTED from Partnership firm “B K Ramadhyani & Co.,” (FRN No. 0028785) with effect from April 1, 2015
LLP Identification No. AAD-7041
48, Chitrapur Bhavan, No.68, 8th Main, 15th Cross, Malleshwaram, Bangalore – 560 055
Phone: +91 80 2346 4700 : e – mail: bkr@ramadhyani.com : Web: www.ramadhyani.com

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requirements of Regulation 33 and 52 of the LODR Regulations; and

iii) the Consolidated annual financial results give a true and fair view in conformity with the recognition and measurement principles laid down in the applicable accounting standards prescribed u/s 133 of the Companies Act, 2013 (the “Act”) and other accounting principles generally accepted in India of the consolidated net profit and other comprehensive income and other financial information for the year ended March 31, 2026 and the balance sheet and the statement of cash flows as at and for the year ended on that date.

Basis for Opinion on the Audited Consolidated Annual Financial Results for the year ended March 31, 2026

1. We conducted our audit in accordance with the Standards on Auditing (SAs) specified under section 143(10) of the Act and other applicable authoritative pronouncements issued by the Institute of Chartered Accountants of India. 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 (“the ICAI”) 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.

Board of Director’s Responsibilities for the Consolidated Annual Financial Results:

1. These financial results have been prepared on the basis of the annual consolidated financial statements. The Company’s Board of Directors are responsible for the preparation of these financial results that give a true and fair view of the net profit and other comprehensive income and other financial information of the Company and the Balance sheet and the Statement of Cash flows in accordance with the recognition and measurement principles laid down in Indian Accounting Standards prescribed under Section 133 of the Act read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 and 52 of the LODR Regulations. The Board of Directors of the Company 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 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 Consolidated financial statements 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 preparation of financial results by the Directors of the Company, as aforesaid.

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

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

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

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

3. 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.

4. 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 responsible for expressing our opinion on the whether the Company has adequate internal financial control with reference to financial statements in place and the operating effectiveness of such controls.
5. Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Board of Directors.
6. 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.
7. Evaluate the overall presentation, structure and content of the Consolidated financial results, including the disclosures, and whether the financial results represent the underlying transactions and events in a manner that achieves fair presentation.

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.

Emphasis of Matter:

1. We draw attention to Note 9 to the annual financial results, which describes the Company's non-current investments in Eclectic IQ (formerly Polylogyx) and Lavelle Networks Private Limited,

SANTA CLARA

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carried at a cost of Rs. 8.03 million and Rs. 55.00 million respectively, with disclosed fair values of Rs. 12.65 million and Rs. 64.25 million. As stated in the note, the Company is in process of obtaining valuation reports for these investments in accordance with Ind AS 109 – Financial Instruments as at March 31, 2026. Due to certain restrictions, management unable to obtain the necessary cash flow data and other information required to perform a formal valuation as of the reporting date. However, based on recent investments in these entities and expected investments in the ensuing year, management is of the opinion that there has been a substantial increase in the value of these investments and that no impairment exists as at the reporting date as represented to us. We have relied on such representation and our opinion is not modified in respect of this matter.

Other Matters:

1. Consolidated annual financial results include unaudited financial statements of ASM Technologies Vietnam Company Limited, ASM Engineering Pvt Limited (Formerly known as Semcon Engineering UK Limited), United Kingdom and it’s subsidiary ASM Digital Engineering Pvt Limited (Formerly known as Semcon UK Limited), United Kingdom, whose financial statements reflect total assets of Rs 52.11 million as at March 31, 2026, total revenues of Rs. 98.06 million, total net profit after tax Rs. 2.05 million as considered in these consolidated annual financial results. These financial statements are unaudited and 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 subsidiary based solely on such unaudited financial statements. In our opinion and according to the information and explanations given to us by the Company, these financial statements are not material to the Group.

2. The consolidated annual financial results includes the results for the quarter ended March 31, 2026 being the balancing figure between audited figures in respect of the full financial year and the published year to date figures up to the third quarter of the current financial year which were subject to limited review by us, as required under the LODR Regulations.

3. The consolidated annual financial results dealt with, by this report has been prepared for the express purpose of filing with Stock Exchange. These results are based on and should be read with the consolidated audited financial statements of the Company for the year ended March 31,2026 on which we issued an unmodified audit opinion vide our report dated May 09, 2026.

For B K Ramadhyani & Co LLP
Chartered Accountants
Firm Registration No. 002878S/S200021

Vasuki H S)
Partner
Membership No. 212013
UDIN: 26212013RZXIPR3270

Place: Bengaluru
Date: May 09, 2026

B K RAMADHYANI & CO. LLP
CHARTERED ACCOUNTANTS
No. 68, # 4-B, Chitrapur Bhavan,
8th Main, 15th Cross, Malleswaram,
BANGALORE - 560 055.

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CA

INDIA

B.K. Ramadhyani & Co LLP

Chartered Accountants

INDEPENDENT AUDITOR'S REPORT

TO THE BOARD OF DIRECTORS OF ASM TECHNOLOGIES LIMITED

Report on the audit of the Standalone Financial Results

Opinion:

1. We have audited the standalone annual financial results of ASM Technologies Limited (hereinafter referred to as the ‘Company’) for the year ended March 31, 2026 and Balance Sheet and the Statement of Cash flows as at the year ended on that date, attached herewith, being submitted by the Company pursuant to the requirement of Regulation 33 and Regulation 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (“Listing Regulations”) (‘herein referred to as ‘the Statement’).

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

i) are aforesaid presented in accordance with the requirements of Regulation 33 and Regulation 52 of the Listing Regulations in this regard; and

ii) give a true and fair view in conformity with the recognition and measurement principles laid down in the applicable accounting standards prescribed u/s 133 of the Companies Act, 2013 (the “Act”) and other accounting principles generally accepted in India of the net profit and other comprehensive income and other financial information for the year ended March 31, 2026 and the balance sheet and the statement of cash flows as at and for the year ended on that date.

Basis for Opinion on the Audited Standalone Financial Results for the year ended March 31, 2026:

1. We conducted our audit in accordance with the Standards on Auditing (SAs) specified under section 143(10) of the Act and other applicable authoritative pronouncements issued by the Institute of Chartered Accountants of India. 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.

Responsibilities of the Management and Board of Directors for the Statement:

1. These financial results have been prepared on the basis of the annual financial statements. The Company’s Board of Directors are responsible for the preparation of these financial results that give a true and fair view of the net profit and other comprehensive income and other financial information of the Company and the Balance sheet and the Statement of Cash

Converted from Partnership firm “B K Ramadhyani & Co.,” (FRN No. 0028785) with effect from April 1, 2015
LLP Identification No. AAD-7041

4B, Chitrapur Bhavan, No.68, 8th Main, 15th Cross, Malleshwaram, Bangalore – 560 055
Phone: +91 80 2346 4700 : e – mail: bkr@ramadhyani.com : Web: www.ramadhyani.com

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flows in accordance with the recognition and measurement principles laid down in Indian Accounting Standards prescribed under Section 133 of the Act read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 and Regulation 52 of the Listing Regulations. The Board of Directors of the Company 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 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 standalone financial statements 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 preparation of financial results by the Directors of the Company, as aforesaid.

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

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

1. Our objectives are to obtain reasonable assurance about whether the standalone financial results as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted 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.

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

3. 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.

4. 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 responsible for expressing our opinion on the whether the Company has adequate internal financial control with reference to financial statements in place and the operating effectiveness of such controls.

5. Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Board of Directors.

6. 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

S

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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.

We communicate with those charged with governance of the Company regarding, among other matters, the planned cope 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.

Emphasis of Matter

We draw attention to Note 9 to the Statement, which describes the Company's non-current investments in Eclectic IQ (formerly Polylogyx) and Lavelle Networks Private Limited, carried at a cost of Rs. 8.03 million and Rs. 55.00 million respectively, with disclosed fair values of Rs. 12.65 million and Rs. 64.25 million. As stated in the note, the Company is in process of obtaining valuation reports for these investments in accordance with Ind AS 109 – Financial Instruments as at March 31, 2026. Due to certain restrictions, management unable to obtain the necessary cash flow data and other information required to perform a formal valuation as of the reporting date. However, based on recent investments in these entities and expected investments in the ensuing year, management is of the opinion that there has been a substantial increase in the value of these investments and that no impairment exists as at the reporting date as represented to us. We have relied on such representation and our opinion is not modified in respect of this matter.

Other Matters:

1. The Financial results include the results of the quarter ended March 31, 2026 being the balancing figures between the audited figures in respect of the full financial year and the published unaudited year to date figures of the third quarter of the current financial year, which was subject to limited review by us.

2. The annual financial results dealt with by this report has been prepared for the express purpose of filing with Stock Exchange. These results are based on and should be read with the audited financial statements of the Company for the year ended March 31, 2026 on which we issued an unmodified audit opinion vide our report dated May 09, 2026.

For B K Ramadhyani & Co LLP
Chartered Accountants
028785/S200021

( Vasuki H S)
Partner
Membership No. 212013
UDIN: 26212013XTPXVG7670

Place: Bengaluru
Date: May 09, 2026
B K RAMADHYANI & CO. LLP
CHARTERED ACCOUNTANTS
No. 68, # 4-B, Chitrapur Bhavan,
Main, 15th Cross, Malleswaram,
BANGALORE - 560 055.

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ASH Technologies Limited
C/N: LR51106A1992P1C013421
80/7, Lucanne Court, Richmond Road, Rongalore - 560 025
Statement of Audited Financial Results for the quarter and year ended March 31, 2026

Sl. No.	Particulars	Standalone				Consolidated
		Quarter Ended			Year Ended		Quarter Ended			Year Ended
		31.03.2026 (Audited)	31.12.2025 (Un Audited)	31.03.2025 (Audited)	31.03.2026 (Audited)	31.03.2025 (Audited)	31.03.2026 (Audited)	31.12.2025 (Un Audited)	31.03.2025 (Audited)	31.03.2026 (Audited)	31.03.2025 (Audited)
1	Income
	Revenue from operations	1,245.15	1,070.93	845.05	4,797.86	2,397.73	1,351.18	1,160.24	1,145.07	5,285.17	2,888.10
	Other income	47.66	(3.91)	36.29	107.84	148.40	38.91	17.08	12.86	79.92	88.03
	Total Income	1,292.81	1,067.00	881.34	4,905.70	2,546.13	1,390.09	1,177.32	1,157.93	5,365.09	2,976.13
2	Expenses
	Cost of goods sold	440.77	269.39	236.16	1,600.80	297.98	417.71	336.13	472.82	1,753.71	596.65
	Changes in inventories	(216.02)	(96.04)	145.04)	(547.53)	(78.60)	(198.51)	(109.88)	(83.03)	(507.92)	(143.09)
	Employee benefits expense	540.10	507.11	376.56	1,993.23	1,399.33	579.36	543.58	352.05	2,137.04	1,525.81
	Finance costs	25.10	11.88	25.82	75.88	100.06	27.79	14.27	26.73	88.27	117.59
	Depreciation and amortisation expense	34.87	26.92	16.42	105.59	62.09	36.93	41.63	24.29	139.70	98.66
	Other expenses	237.97	186.35	92.32	795.15	403.05	299.70	194.31	148.90	893.31	435.74
	Total Expenses	1,062.79	905.61	702.24	4,023.22	2,183.91	1,162.98	1,020.04	941.76	4,502.11	2,631.36
3	Profit / (Loss) before exceptional items and tax (1 - 3)	230.02	161.39	179.10	882.48	362.22	227.11	157.28	216.17	862.98	344.77
4	Share of net profit/(loss) of jointly Controlled entity (net of tax)	-	-	-	-	-	(3.14)	(1.42)	(0.21)	(5.71)	(1.02)
5	Exceptional items	(6.51)	22.63	1.29	16.12	3.79	(9.01)	25.13	2.50	16.12	2.50
6	Profit / (Loss) before tax (3-4-5)	236.53	138.76	177.81	866.36	358.43	232.98	130.73	213.46	841.15	341.25
7	Tax expense
	Current tax	40.54	43.00	33.21	207.65	81.01	40.54	43.00	35.76	207.65	83.64
	Deferred tax	18.76	(5.41)	(4.47)	18.79	11.91	24.90	(5.39)	26.73	25.91	6.98
	Prior Year tax			2.56		2.56
	Total	59.30	37.59	31.30	226.44	95.48	65.44	37.61	62.49	233.56	90.62
8	Profit / (Loss) for the period (6 - 7)	177.23	101.17	146.51	639.92	262.95	167.54	93.12	150.97	607.59	250.63
9	Other Comprehensive Income (CCI)
	(A) i. items that will not be reclassified to Profit or Loss
	Remeasurement of defined benefit plans	0.43	(5.45)	(5.64)	(2.60)	(4.04)	0.70	(5.48)	(4.91)	(1.93)	(3.50)
	(B) income tax relating to items that will not be reclassified to Profit or Loss - Deferred tax	(0.11)	1.37	1.42	0.65	1.02	(0.17)	1.38	1.25	0.49	0.88
	(B) i. Items that will be reclassified to Profit or Loss
	Changes in fair value of investments in equity instruments and FCTR	2.87	(1.54)	(8.65)	24.26	(5.39)	(7.78)	(32.44)	(14.89)	(33.70)	(11.63)
	ii. Income tax relating to items that will be reclassified to Profit or Loss - Deferred tax	(0.41)	0.22	2.72	(3.48)	0.77	(0.41)	0.22	2.72	(3.48)	0.77

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10	Total Comprehensive Income for the period (8 + 9)	180.01	95.77	138.36	658.75	255.31	159.88	56.81	135.10	568.97	237.15
11	Profit for the period attributable to						167.59	93.12	162.60	607.61	262.25
	- Owners of the Company						(0.04)	0.01	(11.63)	0.00	(11.62)
	- Non-controlling Interest
	Other Comprehensive Income for the period attributable to:
	- Owners of the Company						(7.66)	(36.32)	(15.85)	(38.62)	(13.48)
	- Non-controlling Interest						-	-	(0.02)	-	-
	Total Comprehensive Income for the period attributable to:						-	-
	- Owners of the Company						159.93	56.80	144.25	568.99	248.77
	- Non-controlling Interest						(0.04)	0.01	(11.65)	0.00	(11.62)
	Paid-up equity share capital (face value of Rs. 10/- each)	145.89	145.89	118.77	145.89	118.77	145.89	145.89	117.74	145.89	118.77
12	Earnings per equity share (of Rs. 10/- each) (not annualised)
	(a) Basic	12.15	6.93	12.46	53.78	22.33	11.48	6.38	4.40	41.65	21.28
	(b) Diluted	12.15	6.93	10.18	53.78	18.15	11.48	6.38	3.55	41.65	17.30
Segment wise Revenue, Results, Assets and Liabilities
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	Financial Results	Standalone	Consolidated
Quarter Ended	Year Ended	Quarter Ended	Year Ended
Sl. No.	Particulars	31.03.2026 (Audited)	31.03.2025 (Unaudited)	31.03.2025 (Audited)	31.03.2025 (Audited)	31.03.2026 (Unaudited)	31.12.2025 (Unaudited)	31.03.2025 (Unaudited)	31.03.2025 (Unaudited)	31.03.2025 (Audited)	31.03.2025 (Audited)
1	Segment Revenue Services:
Export	212.31	217.32	122.19	799.23	474.86	244.41	256.38	206.40	919.37	610.28
Domestic	385.54	440.95	329.58	1,531.10	1,381.31	341.68	445.57	393.72	1,520.20	1,498.20
Total Revenue from services	577.85	658.17	451.77	2,330.33	1,836.17	586.09	701.95	600.12	2,439.37	2,108.48
Manufacturing:
Export	39.61	27.86	7.99	133.79	101.52	41.30	27.91	7.99	135.33	101.68
Domestic	627.49	384.88	385.29	2,333.74	440.04	723.79	430.38	536.96	2,710.27	677.94
Total Revenue from Manufacturing	667.30	412.74	393.28	2,467.53	541.36	765.09	458.29	544.95	2,843.60	779.62
Revenue from Operations	1,245.15	1,070.91	845.05	4,797.86	2,397.73	1,351.18	1,160.24	1,145.07	5,285.37	2,888.30
Segment Results [Profit/(loss) before interest and tax] Services:
Export	83.41	76.83	92.40	285.90	201.73	102.05	72.01	95.88	319.71	208.08
Domestic	115.33	129.41	109.04	476.65	428.21	86.06	133.03	142.66	451.26	466.61
Segment Profit from services	198.74	206.24	198.44	762.55	629.94	188.11	203.04	238.55	770.97	674.69
Manufacturing:
Export	21.06	20.05	5.81	66.90	37.61	21.25	20.06	4.14	67.10	40.67
Domestic	147.07	60.26	36.60	420.07	57.21	157.95	59.38	62.42	460.75	91.52
Segment Profit from Manufacturing	168.13	80.31	42.41	486.97	94.82	179.20	79.44	66.56	527.85	132.19
2	Segment Profit/(loss) before interest and tax	366.87	286.55	240.85	1,249.52	724.76	367.31	284.48	305.11	1,298.82	806.88
Un-allocable expenditure	177.48	132.00	73.51	439.61	414.67	170.03	156.56	77.78	473.90	436.07
Total Profit/(loss) before interest and tax	189.39	154.55	167.34	809.92	310.09	197.29	127.92	227.33	824.93	370.81
Less: Finance costs	25.10	11.88	25.82	75.98	100.06	27.79	14.27	26.73	88.27	117.59
Add: Other income	72.24	(3.91)	36.29	132.42	148.40	63.49	17.08	12.86	104.50	88.03
	Total Profit/(loss) before tax	236.53	138.76	177.81	866.36	358.43	232.98	130.73	213.46	841.16	341.25

P

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Notes on Segment Information :

1. The Company is in the business of Design Led Manufacturing (DLM) and Engineering R&D services (ERD) which has been reported as DLM as manufacturing sector and ERD as service sector.

2. Assets and liabilities used in the Company's business are not identified to any of the reportable segments, as these are used interchangeably between segments. Management believes that it is not practicable to provide segment disclosures relating to total assets and liabilities.

Notes :

1. The above financial results have been prepared in accordance with the Indian Accounting Standards (referred to as "Ind AS") 34 Interim Financial Reporting prescribed under Section 133 of the Companies Act, 2013 read with Companies (Indian Accounting Standards) Rules as amended from time to time. These results have been reviewed by the audit committee and were taken on record by the Board of Directors at their meeting held on May 9, 2026. The review results for the quarter and year ended March 31, 2026 has been reported by the statutory auditors of the Company and have expressed an unmodified audit opinion on these results.

2. The consolidated financial results relate to ASM Group. The Group consists of ASM Technologies Ltd and its wholly owned overseas subsidiaries and 100% share of partnership in RV Forms and Gears as follows

1- ASM Digital Technologies Inc (formerly known as PINNACLE TALENT INC), USA
2- ASM Digital Technologies Pte Ltd (formerly known as ADVANCED SYNERGIC PTE LTD), SINGAPORE
3- R V Forms & Gears LLP (from 4 October 2024 - 100% share in partnership)
4- ASM Technologies KK - Japan
5- ASM Engineering Private Limited, UK (from November 1, 2023)
6- ASM Digital Engineering Private Limited, UK - Step down subsidiary (from November 1, 2023)
7- ASM HHV Engineering Private Limited - Jointly controlled entity
8- ASM Digital Technologies Co Limited, Thailand - Step down subsidiary
9- ASM Technologies VIETNAM Co.Ltd - Subsidiary

1. The preparation of financial statements in conformity with Ind AS requires the management to make judgements, estimates and assumptions that affect the application of accounting policies and reported amounts of incomes, expenses and capital employed. Any further adjustments that may be necessary due to fresh evidence/facts and interpretations of MCA/ICAI that may be observed/received.

2. The overseas subsidiaries "ASM Digital Technologies Pte Ltd and ASM Technologies KK - Japan" has accumulated losses which has exceeded its share capital and has eroded its net worth as at the end of the reporting period. The subsidiary's total liabilities exceeds at total assets by Rs. 23.97 million (SGD 3,27,623) and Rs. 9.61 million (JPY 1,51,01,235). However, the holding company is authorised by its Board to infuse further funds as and when required and the management has drawn up action plan which would reduce the company's operating costs in the coming years. Based on this, the management is of the opinion that the going concern assumption in preparation of the financial statements is appropriate.

3. On November 21, 2023, the Government of India has notified four new labour codes which subsumed 29 existing labour laws. The Ministry of labour and employment published FAQ's to enable assessment of the financial impact due to the change in the regulation the Company and the group has assessed and disclosed the incremental impact on these changes as an exceptional item based on independent actuarial valuation report.

4. The Board of directors have declared a final dividend of Rs.12/- per share.

5. The figures for the quarter ended March 31, 2026 are the balancing figures between unaudited figures in respect of the financial year up to December 31, 2025 and the published audited figures up to March 31, 2026, being the date of the end of the first quarter of the respective financial year, which is subjected to limited review.

6. During the quarter ended March 31, 2024, the Company had made a preferential allotment of 8,00,000 equity shares of Rs.10/- each at a premium of Rs.460.70 per share and issued share warrants of 28,14,390 convertible at 1 equity share of Rs.10/- each at Rs.470.70 per warrant. The Company has received a total amount of Rs.1,700 million towards preferential allotment. During the quarter September 2025 the Company has allotted 15,56,884 equity shares. The Company has spent an amount of Rs.252.80 million towards general corporate purposes and Rs.865.00 million towards organic and inorganic growth and balance amount is kept in invested in the fixed deposits and mutual funds approved by the Board of Directors.

7. The Company holds investments in Eclectic IQ (formerly known as Polylogya) whose cost is Rs.8.03 million, its fair value is Rs.12.65 million and Lavelle Networks Private Limited whose cost Rs.55 million and its fair value is Rs.64.25 million which is disclosed in non current investments. The Company is in the process of obtaining valuation reports for these investments as per Ind AS 109 - Financial Instruments. The management has made efforts to obtain the cash flows and other information for valuation purposes due to certain restrictions, the Company was unable to obtain the necessary data for valuation as at March 31, 2026. However, there are certain fresh investments in those companies and expected to take place in the ensuring year and in our opinion there is substantial increase in the value of investments and there is no impairment of the same.

8. Corresponding figures of the previous period/year have been regrouped wherever necessary to correspond to current period/ year classification.

Place: Bangalore
Date: May 09, 2026

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ASM TECHNOLOGIES LIMITED
CIN:L85110KA1992PLC013421
Cash Flow Statement for the year ended March31,2026
ASM TECHNOLOGIES® engineering Innovation
(Rs.Inmillion)

Particulars		Standalone		Consolidated
		Audited		Audited
		31-03-2026	31-03-2025	31-03-2026	31-03-2025
(A)	Cash flows from operating activities
	Profit/(loss)beforetax	866.36	358.43	846.88	342.27
	Adjustment to reconcile profit before tax to net cash flows:
	Depreciation and amortization expense	105.59	62.09	139.70	98.74
	Finance costs	75.98	100.07	88.27	117.59
	Interest income	(53.42)	(78.86)	(23.37)	(42.75)
	Fair valuation of mutual fund	(3.17)	(9.33)	(23.99)	(9.33)
	Share of profit in LLP	(23.99)	(16.53)	-	-
	Dividend income	42.68	(0.08)	(3.17)	(0.08)
	Provision no longer required	-	(29.61)	-	-
	Provision for diminution in value of investments	0.01	-	-	-
	(Profit)/ loss on sale of investments	-	-	-	-
	(Profit)/ loss on sale of Property, Plant & Equipment & IP	-	0.72	2.92	1.46
	Operating profit before working capital changes	1,010.04	386.90	1,027.24	507.90
	Movements in working capital:
	Increase/ (decrease) in trade payables	137.52	131.83	70.95	117.29
	Increase/ (decrease) in other liabilities	76.06	(6.07)	73.69	3.43
	Decrease / (increase) in Inventories	(547.53)	(78.60)	(507.92)	(143.08)
	Decrease / (increase) in trade receivables	(54.65)	(700.28)	108.12	(775.36)
	Decrease / (increase) in other non current assets	-	-	(7.62)	0.12
	Decrease / (increase) in other current assets	(80.11)	59.94	(79.18)	(5.92)
	Decrease / (increase) in other financial assets	-	2.57	-	-
	Decrease / (increase) in loans and advances	(49.75)	1.08	(7.46)	43.89
	Increase / (decrease) in provisions	10.75	21.74	132.22	23.09
	Cash generated from /(used in) operations	502.33	(180.91)	810.04	(228.64)
	Direct taxes paid, net	131.61	3.95	130.03	6.19
	Net cash flow from/ (used in) operating activities (A)	370.72	(184.86)	680.01	(234.83)
(B)	Cash flows from investing activities
	Purchase of Property, plant & equipment	(999.96)	(278.97)	(931.69)	(266.02)
	(including capital work in progress and capital advances)
	Purchase of current investments	(529.57)	-	-	-
	Proceeds from sale of Property Plant & equipment	-	3.40	-	3.40
	Increase in non controlling interest	-	-	(0.01)	54.99
	Increase/(decrease)in foreign currency translation reserve	-	-	(57.96)	(6.24)
	Sale/Purchase of non current investments	(78.64)	(151.20)	(19.67)	(12.16)
	Purchase of control on non controlling interest	-	-	-	(88.62)
	Proceeds from sale of current investments	40.31	-	(529.57)	-
	(Increase)/decrease in other bank balances	(98.56)	600.18	(119.75)	599.07
	Interest received	94.03	36.81	(0.16)	42.47
	Dividend received	3.17	0.08	3.17	0.08
	Net cash flow from/ (used in) investing activities (B)	(1,569.22)	210.30	(1,655.64)	326.97
(C)	Cash flows from financing activities
	Proceeds from long-term borrowings	584.10	145.44	501.99	10.97
	Proceeds from issuance of share capital (including securities premium)	-	-	956.36	(8.58)
	Repayment of Non current debentures	-	(91.64)	-	(89.84)
	Proceeds from issue of equity shares and warrants	957.90	10.97	-	-
	Proceeds from issue of equity shares (rights issue)	-	-	-	-
	Repayment of long-term borrowings	(79.31)	(89.84)	(167.59)	-
	Lease Payments	52.33	(31.49)	53.36	(36.67)
	Increase/(decrease) of short-term borrowings, net	(121.37)	154.79	(141.11)	173.54
	Utilisation of securities premium	-	-	-	-
	Government Grant received	-	-	-	(117.88)
	Interest paid	(73.29)	(99.49)	(84.73)	-
	Dividends paid (including tax on dividend)	(102.47)	(24.15)	(102.48)	(22.93)
	Net cash flow from/ (used in) in financing activities (C)	1,217.89	(25.41)	1,015.80	(91.39)
(D)	Net increase/(decrease) in cash and cash equivalents (A + B + C)	19.38	0.03	40.17	0.75
(E)	Cash and cash equivalents at the beginning of the year	3.13	3.10	22.76	22.01
(F)	Cash received on account of merger
(G)	Cash and cash equivalents at the end of the year	22.50	3.13	62.93	82.76

ASM TECHNOLOGIES LIMITED
(Rs.Inmillion)

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ASM Technologies Limited
CIN: L85110KA1992PLC013421
Balance Sheet as at March 31, 2026
(Rs. in million)

Particulars	Standalone		Consolidated
	31-03-2026	31-03-2025	31-03-2026	31-03-2025
	Audited	Audited	Audited	Audited
ASSETS
(1) Non-current assets
(a) Property, Plant and Equipment	796.98	350.84	929.97	474.14
(b) Capital work-in-progress	-	-	-	-
(c) Intangible Assets	58.91	40.48	147.45	158.88
(d) Intangibles under development	66.75	-	66.75	-
(d) Goodwill on consolidation	-	-	122.28	122.28
(e) Financial Assets
(i) Investments	498.57	268.54	203.17	167.13
(ii) Loans	34.81	40.58	39.30	31.87
(f) Deferred tax assets (net)	-	18.95	92.72	121.62
(g) Other non-current assets	428.99	9.34	446.28	13.71
Total Non-current assets	1,885.01	728.73	2,047.92	1,089.63
(2) Current assets
(a) Inventories	636.42	88.89	696.30	188.38
(b) Financial Assets			-	-
(i) Investments	679.57	123.83	679.57	123.83
(ii) Trade receivables	1,486.48	1,431.83	1,157.17	1,291.48
(iii) Cash and cash equivalents	22.50	3.13	62.93	22.76
(iv) Bank balances other than (iii) above	204.91	106.36	228.63	108.88
(v) Loans	175.40	332.19	0.31	0.28
(vi) Others	27.55	68.16	25.35	1.82
(c) Current tax assets (Net)	-	-	-	-
(d) Other current assets	137.56	64.33	130.99	76.32
Total Current Assets	3,370.39	2,218.72	2,981.25	1,813.75
Total Assets	5,255.40	2,947.45	5,029.17	2,903.38
EQUITY AND LIABILITIES
EQUITY
(a) Equity Share capital	145.89	118.77	145.89	118.77
(b) Other Equity	3,221.95	1,738.62	2,924.51	1,532.49
Total Equity	3,367.84	1,857.39	3,070.40	1,651.26
Non Controlling Interest				0.01
Total	3,367.84	1,857.39	3,070.40	1,651.27
LIABILITIES
(1) Non-current liabilities
(a) Financial Liabilities
(i) Borrowings	681.30	163.17	686.88	97.62
(ii) Lease liabilities	75.74	37.74	95.24	53.67
(b) Deferred tax liabilities (Net)	2.67	-	-	-
(c) Provisions	16.31	2.52	34.90	64.01
Total Non-current liabilities	776.02	203.43	817.02	215.30
(2) Current liabilities
(a) Financial Liabilities
(i) Borrowings	392.92	527.60	439.01	667.39
(ii) Lease liabilities	48.60	34.27	55.69	43.90
(iii) Trade payables	-	-	-	-
(A) total outstanding dues of micro and small enterprises	5.11	2.13	16.92	17.38
(B) total outstanding dues of creditors other than micro and small enterprises	328.70	194.16	263.36	191.95
(iv) Other financial liabilities	15.60	9.22	15.99	8.72
(b) Other current liabilities	183.84	51.80	218.43	88.74
(c) Provisions	136.77	67.45	132.35	18.73
Total Current liabilities	1,111.54	886.63	1,141.75	1,036.81
TOTAL EQUITY AND LIABILITIES	5,255.40	2,947.45	5,029.17	2,903.38

ASM

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ASM TECHNOLOGIES

engineering information

ASM TECHNOLOGIES LIMITED

80/2, Lusanne Court, Richmond Road, Bangalore - 560 025

Tel: +91-80-66962300/01/92 Fax: +91-80-66962304 e-mail: info@asmltd.com Website: www.asmltd.com

CIN: L85110KA1902PLC013421 GST No.: 29AABCA4362P1Z9

Annexure -III

Details under amended Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015

Sl. No.	Particulars	Details
1	Reason for Change viz. appointment	Appointment of M/s. Venu & Vinay Chartered Accountants, bearing Unique Identification No. 010010S, as the Internal Auditors of the Company.
2	Date of appointment and term of appointment	The Board at its meeting held on 09th May 2026 approved the appointment of M/s. Venu & Vinay Chartered Accountants as the Internal Auditors of the Company, 2026-2027
3	Brief Profile (in case of appointment)	Venu & Vinay Chartered Accountants is a registered Firm of practicing Chartered Accountants registered with the Institute of Chartered Accountants of India (under The Act of Parliament) with offices in Bengaluru, Mumbai, Chennai, Hyderabad Visakhapatnam, Anantapur, Chikkamagaluru and Malur. Founded in 2002, the firm comprises 12 partners and a dedicated team of 250+ members.
The firm specializes in Audit & Assurance, Taxation, Compliance, and Advisory Services, offering comprehensive end-to-end business solutions. Its service portfolio includes Finance & Accounting support, MIS Reporting, Payroll & Revenue Compliance, Direct & Indirect Taxation, RERA Compliance, Secretarial Services, and technology-enabled solutions such as Data Migration, Web Integration, Tax Software Solutions, and Reconciliation Tools.
Banking, NBFCs & Financial Institutions, IT & Services, Manufacturing, Infrastructure, Listed Companies, and Government Entities. With a strong emphasis on regulatory compliance, corporate governance, risk management, and operational efficiency, the firm delivers practical and value-driven professional services tailored to client requirements.
4	Disclosure of relationships between directors (in case of appointment as a director)	Not applicable