ATV Projects India Ltd — Interim / Quarterly Report 2026

May 20, 2026

ATV

PROJECTS

INDIA

LIMITED

(An ISO 9001:2015 Certified Company)

REGISTERED OFFICE :

1201, 12TH FLOOR, WINDFALL BUILDING,

SAHAR PLAZA COMPLEX, ANDHERI - KURLA ROAD,

J.B. NAGAR, ANDHERI (E), MUMBAI - 400 059.

TEL.: 91-22-67418212 / 66969449

E-mail ID : atvprojects@ymail.com

CIN:- L99999MH1987PLC042719

Date: 20.05.2026

To,

The Department of Corporate Service

Bombay Stock Exchange Ltd.

Phiroze Jeejeebhoy Towers,

Dalal Street, Mumbai - 400 001.

Scrip Code: 500028

Sub: Audited Financial Results for the Quarter and Year ended 31st March, 2026 under Regulation 33 of SEBI) LODR), 2015

Dear Sir,

Pursuant to regulation 30 & 33(1) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015,

1. We enclosed herewith copy of Audited Financial results including Quarterly Results, statement of Assets & Liabilities and Cash Flow, along with Auditor Report for the quarter and year ended 31.03.2026.

The same has been already submitted in the outcome of board meeting.

This is for your information & record.

Yours faithfully,

For ATV PROJECTS INDIA LIMITED

ARUN KUMAR

SHARMA

Arun Kumar Sharma

Whole Time Director

DIN: 09247743

MATHURA OFFICE & WORKS : Delhi - Agra Bypass, Post - Krishnanagar, Mathura - 281 001.

WEBSITE. www.atvprojects.co.in

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ATV PROJECTS INDIA LIMITED

Registered Office : 1201, 12th Floor, Windfall Building, Sahar Plaza Complex, Andheri Kurla Road, Andheri East, Mumbai - 400 059.

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

(Rs. In Lakhs)

| Particulars | Quarter ended
31 March 2026 | Quarter ended 31
December 2025 | Quarter
ended
31 March 2025 | Year ended
31 March
2026 | Year ended 31
March 2025 |
| --- | --- | --- | --- | --- | --- |
| | Audited | Unaudited | Audited | Audited | Audited |
| 1. Income from Operations | | | | | |
| (a) Revenue from Operations | 2,009.84 | 1,834.55 | 1,778.43 | 6,765.31 | 7,056.86 |
| (b) Other Income | 2.93 | 2.20 | 62.45 | 10.70 | 74.45 |
| Total Income | 2,012.77 | 1,836.75 | 1,840.88 | 6,776.01 | 7,131.31 |
| 2. Expenses | | | | | |
| (a) Cost of materials consumed | 810.04 | 1,621.76 | 926.55 | 4,810.91 | 3,751.78 |
| (b) Purchases of stock- in- trade | - | - | - | - | - |
| (c) Changes in inventories of finished goods, work-in-progress and stock in trade | 442.87 | (445.83) | 235.37 | (756.52) | 843.65 |
| (d) Employee benefits expenses | 154.00 | 154.18 | 148.47 | 610.36 | 560.59 |
| (e) Finance costs | 2.36 | 1.75 | 0.12 | 4.29 | 0.65 |
| (f) Depreciation and amortisation expenses | 33.90 | 28.29 | 28.29 | 114.84 | 106.90 |
| (g) Other expenses | 365.71 | 316.89 | 245.54 | 1,281.49 | 1,131.77 |
| Total Expenses | 1,808.88 | 1,677.04 | 1,584.34 | 6,065.37 | 6,395.34 |
| 3. Profit before exceptional items and tax (1-2) | 203.90 | 159.71 | 256.54 | 710.65 | 735.97 |
| 4. Exceptional items | - | - | - | - | - |
| 5. Profit/(Loss) before tax | 203.90 | 159.71 | 256.54 | 710.65 | 735.97 |
| 6. Tax expenses / Deferred Tax | (2.33) | (0.94) | (0.63) | (4.85) | (4.15) |
| 7. Profit/(Loss) for the period | 206.23 | 160.65 | 257.17 | 715.50 | 740.12 |
| 8. Other comprehensive income | | - | - | | - |
| Items that will not be reclassified to profit or loss | - | | | | - |
| Items that will be reclassified to profit or loss | | | | | |
| 9. Total comprehensive income for the period (7+8) | 206.23 | 160.65 | 257.17 | 715.50 | 740.12 |
| 10. Paid-Up Equity Share Capital
(Face value of Share Rs.10 ) | 5,255.57 | 5,255.57 | 5,255.57 | 5,255.57 | 5,255.57 |
| 11. Other Equity | | | | | |
| 12. Earnings Per Share ( not annualised) | | | | | |
| Basic (Rs.) | 0.39 | 0.30 | 0.48 | 1.35 | 1.39 |
| Diluted (Rs.) | 0.39 | 0.30 | 0.48 | 1.35 | 1.39 |
| | | * | * | | * |

NOTES:

1. The above audited results for the Quarter and the year ended 31/03/2026, were reviewed and recommended by the Audit Committee and subsequently approved by the Board of Directors at its meeting held on 20-05-2026, in terms of clause 33 of SEBI (Listing Obligation and Disclosure requirements) Regulations, 2015.

2. Income Tax Provision has not been made in view of the carry forward losses and unabsorbed depreciation.

3. Company is engaged in manufacturing and supplies of engineering equipments for various industries. Company has only one operating segment. Also, all the assets of the Company are domiciled in India and the Company earns its entire revenue from its operations in India.

4. The figures of previous period have been regrouped wherever necessary.

5. The figures for the three months ended 31/03/2026 and 31/03/2025, are arrived at as difference between audited figures for the full financial year and the published figures upto nine months of the relevant financial year.

For ATV PROJECTS INDIA LIMITED

ALUH KUMAR
SHARMA

PLACE :MUMBAI
DATE :20.05.2026

ARUN KUMAR SHARMA
WHOLETIME DIRECTOR
(DIN-09247743)

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| ATV Projects India Limited
Statement of Asset and Liability
(Rupees in lacs) | | | |
| --- | --- | --- | --- |
| PARTICULARS | Note No. | As at 31 March 2026 | As at 31 March 2025 |
| ASSETS | | | |
| Non-current assets | | | |
| Property, plant and equipment | 2 | 21363.71 | 21346.21 |
| Financial assets | | | |
| - Loans and advances | 3 | 67.11 | 96.33 |
| Current assets | | | |
| Inventories | 4 | 2895.45 | 2,096.45 |
| Financial assets | | | |
| - Trade and other receivables | 5 | 1052.67 | 1,317.50 |
| - Cash and cash equivalents/Bank | 6 | 665.19 | 143.23 |
| - Loans and advances | 7 | 835.46 | 815.22 |
| Assets for current tax (net) | 7A | 100.80 | 114.74 |
| TOTAL | | 26980.39 | 25,929.68 |
| EQUITY AND LIABILITIES | | | |
| Equity | | | |
| Equity Share capital | 8A | 5255.57 | 5,255.57 |
| Other equity | 8B | 16056.11 | 15,340.61 |
| Non-current liabilities | | | |
| Financial liabilities | | | |
| - Borrowings | 9 | 3643.00 | 4,267.42 |
| - Other financial liabilities | 10 | 182.10 | 182.10 |
| Deferred tax liabilities (Net) | 11 | (10.05) | (5.20) |
| Current liabilities | | | |
| Financial liabilities | | | |
| - Trade and other payables | 12 | 338.44 | 458.39 |
| - Other financial liabilities | 13 | 1502.98 | 419.55 |
| Provisions | 14 | 12.24 | 11.24 |
| TOTAL | | 26980.39 | 25,929.68 |
| See accompanying notes to the financial statements | 1 to 32 | | |

ARUN KUMAR

SHARMA

www.answarm.com

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( Rupees in lacs )

ATV Projects India Limited
Statement of Cash Flow for the year ended 31st March 2026

	Particulars	For the year ended	For the year ended
		31.03.2026	31.03.2025
A.	Cash flows from operating activities:
	Profit for the year before tax and other comprehensive income after interest, depreciation and Exceptional items	710.65	735.97
	Adjustments:
	Depreciation and amortization expense	114.84	106.90
	Interest / Rent income	(10.70)	(74.45)
	Interest paid	4.29	0.65
	Gain on Sale of Fixed Assets	-	-
	Changes in operating assets and liabilities;
	Trade receivables	264.83	(601.95)
	Inventories	(799.00)	1,270.31
	Trade payables, other liabilities and provisions	(119.95)	292.76
	Other current liabilities	1,083.44	(1,045.33)
	Loans and advances	22.92	(99.76)
	Provisions	1.00	0.11
	Cash generated from operating activities before taxes	1,272.31	585.20
	Net cash generated from operating activities	1,272.31	585.20
B.	Cash flows from investing activities:
	Purchase of property, plant and equipment	(132.34)	(48.05)
	Proceeds from sale of property, plant and equipment	-	-
	Interest received	10.70	74.45
	Net cash used in investing activities	(121.64)	26.40
C.	Cash flows from financing activities:
	Repayment of loans and borrowings	(624.42)	(792.27)
	Interest paid on loans and borrowings	(4.29)	(0.65)
	Net cash used in financing activities	(628.71)	(792.92)
	Net decrease in cash and cash equivalents during the year	521.96	(181.32)
	Cash and cash equivalents at the beginning of the year	143.23	324.55
	Cash and cash equivalents at the end of the year	665.19	143.23
		521.96	(181.32)

ARUN KUMAR SHARMA

Digitally signed by ARUN KUMAR SHARMA
All other postmarkers listed on the form below are subject to the terms and conditions of the form.

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ATV Projects India Limited
Disclosure of Related party transactions as on 31.03.2026

Sr. No	Details of the party (listed entity /subsidiary) entering into the transaction		Details of the counterparty			Type of related party transaction	Value of the related party transaction as approved by the audit committee	Value of the related party transaction on ratified by the audit committee	Value of transaction during the reporting period	In case monies are due to either party as a result of the transaction		In case any financial indebtedness is incurred to make or give loans, inter- corporate deposits, advances or investments			Details of the loans, inter-corporate deposits, advances or investments
	Name	PAN	Name	PAN	Relationship of the counterparty with the listed entity or its subsidiary					Opening balance	Closing balance	Nature of indebtedness loan/ issuance of debt/ any other etc.)	Cost	Tenure	Nature (loan/ advance/ inter-corporate deposit/ investment	Interest Rate (%)	Tenure	Secured/ unsecured	Purpose for which the funds will be utilised by the ultimate recipient of funds (end- usage)
	ATV PROJECTS INDIA LIMITED	AAACA6923B	Mr. Arun Kumar Sharma	ADMPS3564L	Director	Remuneration	10.29	Yes	10.29	Nil	Nil	Nil	Nil	Nil	Nil	Nil	Nil	Nil	Nil
2	ATV PROJECTS INDIA LIMITED	AAACA6923B	Mr. Ravindra Chaturvedi	ACSPC9406G	Chief Financial Officer	Remuneration	9.00	Yes	9.00	Nil	Nil	Nil	Nil	Nil	Nil	Nil	Nil	Nil	Nil
3	ATV PROJECTS INDIA LIMITED	AAACA6923B	Mrs. Sarada Patro	BWNPP9282P	Company Secretary	Remuneration	8.40	Yes	8.40	Nil	Nil	Nil	Nil	Nil	Nil	Nil	Nil	Nil	Nil
4	ATV PROJECTS INDIA LIMITED	AAACA6923B	Mrs. Anita M. Chaturvedi	ACQPC9956M	Relative of a Director	Rent Paid	9.60	Yes	9.60	Nil	Nil	Nil	Nil	Nil	Nil	Nil	Nil	Nil	Nil
5	ATV PROJECTS INDIA LIMITED	AAACA6923B	Settech Phosphate Private Limited	AAECS7020F	Company in which relative of a director is a	Balance Payable	693.88	Yes	693.88	-3988.04	-3294.16	Nil	Nil	Nil	Nil	Nil	Nil	Nil	Nil
6	ATV PROJECTS INDIA LIMITED	AAACA6923B	Settech India Private Limited	AAMCS7639E	Company in which relative of a director is a director	Sale of Goods or Services	215.84	Yes	215.84	202.89	Nil	Nil	Nil	Nil	Nil	Nil	Nil	Nil	Nil
7	ATV PROJECTS INDIA LIMITED	AAACA6923B	R.A. Agro Products	ACQPC9956M	Firm in which relative of a director is a director	Lease from Rent	4.00	Yes	4.00	8.00	4.00	Nil	Nil	Nil	Nil	Nil	Nil	Nil	Nil
8	ATV PROJECTS INDIA LIMITED	AAACA6923B	Settech India Private Limited	AAMCS7639E	Company in which relative of a director is a director	Advance repaid	374.20	Yes	374.20	0	0	Nil	Nil	Nil	Nil	Nil	Nil	Nil	Nil

ARUN KUMAR

SHARMA

A

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CA INDIA

RHAD & CO.

CHARTERED ACCOUNTANTS

Head Office:- 304, Sohan Commercial Plaza, Near Railway Station, Vasai Road (East), Dist. Palghar 401208.

Tel: 9326675367 / 9561876128

Email:-dineshbv12@gmail.com.

INDEPENDENT AUDITORS' REPORT

To

The Members of ATV Projects India Limited

Report on the audit of the financial statements

We have audited the accompanying standalone financial statements of ATV Projects (India) Limited (“the Company”), which comprise the Balance Sheet as at March 31, 2026, the Statement of Profit and Loss (statement of changes in equity) and statement of Cash Flow for the year then ended, and notes to the financial statements, including a summary of significant accounting policies and other explanatory information.

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

Basis for opinion

We conducted our audit in accordance with the standards on auditing specified under section 143 (10) of the Companies Act, 2013. Our responsibilities under those Standards are further described in the auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the Company in accordance with the code of ethics issued by the Institute of Chartered Accountants of India together with the ethical requirements that are relevant to our audit of the financial statements under the provisions of the Companies Act, 2013 and the rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the code of ethics. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Responsibility of Management for Standalone Financial Statements

The Company’s board of directors are responsible for the matters stated in section 134 (5) of the Companies Act, 2013 (“the act”) with respect to the preparation of these standalone financial statements that give a true and fair view of the financial position, financial performance and cash

MUMBAI M. No. 172618

^{}[]

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flows of the Company in accordance with the accounting principles generally accepted in India, including the accounting standards specified under section 133 of the Act. This responsibility also includes maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding of the assets of the Company and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and design, implementation and maintenance of adequate internal financial controls, that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the financial statement that give a true and fair view and are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, management is responsible for assessing the Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so. The board of directors is also responsible for overseeing the Company's financial reporting process.

Auditor's responsibilities for the audit of the financial statements

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

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

a) Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
b) 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 Companies Act, 2013, we are also responsible for expressing our opinion on whether the company has adequate internal financial controls system in place and the operating effectiveness of such controls
c) Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.
d) Conclude on the appropriateness of management's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Company's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our

MUMBAI M. No. 172618

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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.

e) Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.

Materiality is the magnitude of misstatements in the standalone financial statements that, individually or in aggregate, makes it probable that the economic decision of a reasonably knowledgeable user of the financial statements may be influenced. We consider quantitative materiality and qualitative factor in (I) planning the scope of our audit work and in evaluating the results of our work, and (II) to evaluate the effect of any identified misstatements in the financial statements.

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(s)

The Annual Financial results include the results for the quarter ended 31st March, 2026 being the balancing figure between the audited figures in respect of the full financial year and the published unaudited year to date figures for the nine months of the current financial year which were subject to limited review by us, as required under the LODR Regulations. Our opinion on the Audit of the Standalone Financial Results for the year ended 31st March, 2026 is not modified in respect of this matter.

For RHAD & Co.
Chartered Accountants
FRN: -102588W

Ankit Bangar
(Partner)
Membership No: 172618
UDIN: 26172618X8JBOA7014
Place: Mumbai
Date: 20-05-2026

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ATV PROJECTS INDIA LIMITED

(An ISO 9001:2015 Certified Company)

REGISTERED OFFICE :
1201, 12TH FLOOR, WINDFALL BUILDING,
SAHAR PLAZA COMPLEX, ANDHERI - KURLA ROAD,
J.B. NAGAR, ANDHERI (E), MUMBAI - 400 059.
TEL.: 91-22-67418212 / 66969449
E-mail ID : atvprojects@ymail.com
CIN:- L99999MH1987PLC042719

Date: 20.05.2026

To,
The Department of Corporate Services,
Bombay Stock Exchange Limited,
Phiroze Jeejeebhoy Towers,
Dalal Street, Mumbai: 400 001.

Dear Sir,

Sub: Declaration Pursuant to Regulation 33(3) (d) of the Securities Exchange Board of India (Listing Obligation and Disclosures Requirements), Regulations, 2015.

DECLARATION

I, Arun Kumar Sharma, Whole Time Director of the Company hereby declare that, the Statutory Auditors of the Company, M/s. RHAD & Co., Firm Registration No. 102588W have issued an Audit Report with Unmodified Opinion on Audited Financial Results of the Company for the Quarter and year ended on 31st March, 2026.

This declaration is given in compliance to Regulation 33(3) (d) of the SEBI (Listing Obligations and disclosures Requirements) Regulations, 2015, as amended by SEBI (Listing Obligations and disclosures Requirements) Amendment) Regulations, 2016, vide notification No. SEBI/LAD-NRO/GN/2016-17/00 dated May 25, 2016 and Circular No. CIR/CFD/CMD/56/2016 dated May 27, 2016.

Kindly take this declaration on record.

Yours faithfully,
For ATV PROJECTS INDIA LIMITED

ARUN KUMAR SHARMA
Arun Kumar Sharma
Whole Time Director
DIN: 09247743

MATHURA OFFICE & WORKS : Delhi - Agra Bypass, Post - Krishnanagar, Mathura - 281 001.
WEBSITE. www.atvprojects.co.in |