DMR ENGINEERING LIMITED — Annual Report 2026

May 9, 2026

DMR

May 09, 2026

The Manager,
BSE SME Platform
Corporate Relationship Department
25th Floor, Phiroze Jeejeebhoy Towers,
Dalal Street, Mumbai- 400001
Email: bsesme.info@bseindia.com
BSE Scrip Code: 543410

Subject: Revised outcome of the Board Meeting

Dear Sir/ Madam,

In continuation of our letter dated May 09, 2026, and pursuant to Regulation 30 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, we wish to inform you that due to an inadvertent error in Agenda Item No. 5, please find attached the revised outcome of the Board Meeting.

The Board of Directors of the Company, at its meeting held on Saturday, May 09, 2026, has, inter alia, considered and approved the following matters:

1. The Standalone and Consolidated Audited Financial Results of the Company for the half year and financial year ended March 31, 2026 and Auditors’ Reports with unmodified opinions on the aforesaid Audited Financial Results (Standalone and Consolidated).

2. The Board has recommended a final dividend of Rs. 0.14 per equity share for the financial year ended March 31, 2026, subject to the approval of the shareholders at the forthcoming Annual General Meeting (“AGM”) of the Company. Upon such approval, the dividend will be paid within 30 days from the date of approval.

3. Appointment of Mr. Divay Mittal, (DIN: 07772688), as an additional Director in the capacity of Whole-time director, designated as an Executive Director of the Company, with effect from May 09, 2026. Further, Mr. Divay Mittal, (DIN: 07772688), has also been appointed as the Whole-time director, designated as an Executive Director of the Company for a term of 5 years with immediate effect subject to the approval of the shareholders in the ensuing general meeting of the Company.

4. Appointment of Arvind Bhat (DIN: 08194278), as an additional Director in the capacity of Whole-time director, designated as an Executive Director of the Company, with effect from May 09, 2026. Further, Mr. Arvind Bhat (DIN: 08194278), has also been appointed as the Whole-time director, designated as an Executive Director of the Company for a term of 2 years with immediate effect subject to the approval of the shareholders in the ensuing general meeting of the Company.

5. Mr. Krishan Kumar Gupta (DIN: 10249694), Non-executive Director, was liable to retire by rotation under the provisions of the Companies Act, 2013, and the Board did

DMR Engineering Limited
(Formerly DMR Hydroengineering & Infrastructures Limited)
CIN: L74900HR2009PLC039823
Address: 473, Sector 30, Faridabad, Haryana, India 121003
Ph: +91 129 4360445
Email: dmr@dmrengineering.net
Website: www.dmrengineering.net

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DMR

not recommend his re-appointment. Accordingly, Mr. Krishan Kumar Gupta retired from the position of Non-executive Director with effect from May 09, 2026.

1. Appointment of Mr. Nakul Yadav, as the Internal Auditor of the Company for the financial year 2026-27 and 2027-28 with effect from May 09, 2026.

2. Approved the Notice of the 17th Annual General Meeting (“AGM”) of the Members of the Company.

3. Appointment of Dilip Swarnkar & Associates, Practicing Company Secretaries, as Scrutinizer for scrutinize the voting and issuance of Scrutinizer Report to the Company.

The Board meeting commenced at 02.00 p.m. (IST) and concluded at 03.00 p.m. (IST).

Kindly take the above information on your records.

Yours faithfully,

For DMR Engineering Limited

(Formerly DMR Hydroengineering & Infrastructures Limited)

RAVINDE Digitally signed by RAVINDER KUMAR

R KUMAR Date: 2026.05.09 18:18:09 +05'30'

Ravinder Kumar Bhatia

Company Secretary and Compliance Officer

Encl as above:

DMR Engineering Limited

(Formerly DMR Hydroengineering & Infrastructures Limited)

CIN: L74900HR2009PLC039823

Address: 473, Sector 30, Faridabad, Haryana, India 121003

Ph: +91 129 4360445

Email: dmr@dmrengineering.net

Website: www.dmrengineering.net

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CA

A Y & COMPANY

505, Fifth Floor, ARG Corporate Park

Gopal Bari, Ajmer Road, Jaipur (Raj.)

TEL NO. - +91-9649687300

Email: info@aycompany.co.in

Auditor’s report on Standalone Annual Financial Results of DMR Engineering Limited for the half year and year ended March 31, 2026 pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015

To

The Board of Directors of DMR Engineering Limited

Opinion

We have audited the accompanying statement of Standalone Annual Financial Results (“the Statement”) of DMR Engineering Limited (hereinafter referred to as “the Company”) for the half year and year ended March 31, 2026, 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 (“Listing Regulations”).

In our opinion and to the best of our information and according to the explanations given to us, the aforesaid year to date standalone annual financial results:

(i) are presented in accordance with the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended in this regard; and;

(ii) give a true and fair view in conformity with the aforesaid Indian Accounting Standards and other accounting principles generally accepted in India of the net profit, total comprehensive income and other financial information of the Company 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 (“the Act”). Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Standalone Annual 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 standalone annual financial results 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 on the standalone annual financial results.

Management’s and Board of Directors’ Responsibilities for the Standalone Annual Financial Results

These standalone annual financial results have been prepared on the basis of the standalone financial statements.

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CA

A Y & COMPANY

505, Fifth Floor, ARG Corporate Park

Gopal Bari, Ajmer Road, Jaipur (Raj.)

TEL NO. - +91-9649687300

Email: info@aycompany.co.in

The Company’s Management and the Board of Directors are responsible for the preparation and presentation of these standalone annual financial results that give a true and fair view of the net profit/loss and other comprehensive income and other financial information in accordance with the recognition and measurement principles laid down in Indian Accounting Standards prescribed under Section 133 of the Act and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. This responsibility also includes maintenance of adequate accounting records in accordance with the provisions of the Act; safeguarding of the assets of the Company and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and the design, implementation and maintenance of adequate internal financial controls, that were operating effectively for ensuring accuracy and completeness of the accounting records, relevant to the preparation and presentation of the standalone annual financial results that give a true and fair view and are free from material misstatement, whether due to fraud or error

In preparing the standalone annual financial results, the Management and 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 is responsible for overseeing the Company’s financial reporting process.

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

Our objectives are to obtain reasonable assurance about whether the standalone 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 standalone annual financial results.

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

• Identify and assess the risks of material misstatement of the standalone annual financial results, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

• Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances. Under section 143(3)(i) of the Companies Act, 2013, we are also responsible for expressing our opinion through a separate report on the complete set of

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CA

A Y & COMPANY

505, Fifth Floor, ARG Corporate Park

Gopal Bari, Ajmer Road, Jaipur (Raj.)

TEL NO. - +91-9649687300

Email: info@aycompany.co.in

financial statements on whether the company has adequate internal financial controls system 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 in the standalone annual financial results made by the Management and Board of Directors.
• Conclude on the appropriateness of Management and 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 standalone annual financial results or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the Company to cease to continue as a going concern.
• Evaluate the overall presentation, structure and content of the financial results, including the disclosures, and whether the standalone annual financial results represent the underlying transactions and events in a manner that achieves fair presentation.

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards.

Other Matter

The standalone annual financial results include the results for the half year ended March 31, 2026 being the balancing figures between the audited figures of the full financial year and the published unaudited year to date figures up to the half year of the current financial year.

For, M/S A Y & CO

Chartered Accountants

F.R.N: - 020829C

Akanksha Gupta

Partner

M.NO.-421545

UDIN - 26421545IZUKHP2612

Date: May 9, 2026

Place: Faridabad, Haryana

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DMR ENGINEERING LIMITED

(Formerly Known as DMR HYDROENGINEERING & INFRASTRUCTURES LIMITED)

CIN - L74900HR2009PLC039823

H. NO.- 473 Sector-30 Faridabad, Haryana - 121003 India

Website - www.dmrengineering.net; Email: dmr@dmrengineering.net

Standalone Statement of Audited Financial Results for the Half Year & Year ended on March 31, 2026 Pursuant to regulation 33 of SEBI (LODR) Regulation, 2015

(Amount in Lakhs)

	Particulars	Half Year ended on 31/03/2026	Half Year ended on 30/09/2025	Half Year ended on 31/03/2025	Year to date figures for the year ended on 31/03/2026	Year to date figures for the year ended 31/03/2025
		Audited	Unaudited	Audited	Audited	Audited
	INCOME FROM OPERATIONS
I	Revenue from Operations	475.39	550.41	598.32	1025.80	1046.85
II	Other Income	13.86	16.39	19.20	30.25	32.96
III	Total Revenue (I+II)	489.26	566.80	617.52	1056.06	1079.81
IV	EXPENSES
	Cost of Material Consumed	-	-	-	-	-
	Purchase of Stock in Trade	-	-	-	-	-
	Change in inventories of Finished Goods, Work-in-progress & Stock in Trade	-	-	-	-	-
	Employee Benefit Expenses	214.21	177.80	164.10	392.01	356.00
	Finance Cost	15.91	21.70	3.79	37.61	5.29
	Depreciation & Amortization Expense	10.45	9.35	11.17	19.80	20.08
	Other Expenses	296.89	179.85	318.00	476.74	477.19
	Total expenses (IV)	537.46	388.70	497.07	926.16	858.57
V	Profit before Exceptional & Extraordinary Items and tax (III-IV)	-48.20	178.10	120.45	129.90	221.24
VI	Exceptional Items	-	-	-	-	-
VII	Profit before Extraordinary Items and tax (V-VI)	-48.20	178.10	120.45	129.90	221.24
VIII	Extraordinary Items	-	-	-	-	-
IX	Profit before tax (VII-VIII)	-48.20	178.10	120.45	129.90	221.24
X	Tax Expenses
	1 Current Tax	-10.91	42.19	27.09	31.28	52.16
	2 Deferred Tax	0.67	2.32	-2.71	2.99	-1.52
	Total Tax Expenses (X)	-10.24	44.51	24.38	34.27	50.64
XI	Profit/(Loss) for the period from continuing operations (IX-X)	-37.96	133.59	96.06	95.63	170.59
XII	Profit/(Loss) from discontinuing operation	-	-	-	-	-
XIII	Tax Expenses of discontinuing operations	-	-	-	-	-
XIV	Profit/(Loss) from discontinuing operation after tax (XII-XIII)	-	-	-	-	-
XV	Profit/(Loss) for the Period (XI+XIV)	-37.96	133.59	96.06	95.63	170.59
XVI	Paid up Equity Share Capital	1039.29	1037.11	398.89	1039.29	398.89
XVII	Reserves & Surplus	247.77	287.07	796.89	247.77	796.89
XVIII	Earnings per equity share
	(1) Basic	-0.37	1.29	2.49	0.92	4.43
	(2) Diluted	-0.37	1.29	2.49	0.92	4.43

Notes:
1. The above Audited Financial Results have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their respective meeting held on May 9, 2026
2. The Statutory Auditors of the Company have carried out the Statutory Audit of the above financial results of the Company and have expressed an unmodified opinion on these Results.
3. The Company is only having one segment of business i.e. Engineering Consultancy Services
4. There are no investor complaints received/pending as on March 31, 2026
5. Previous year's/ period figures have been expressed, reclassified/ restated, wherever necessary to confirm its classification of current year/period.

For DMR Engineering Limited

Subhash Chander Mittal

Chairman Cum Managing Director

DIN: 02861072

Place: Faridabad, Haryana

Date: May 9, 2026

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DMR ENGINEERING LIMITED

(Formerly Known as DMR HYDROENGINEERING & INFRASTRUCTURES LIMITED)

CIN - 1.74900HR2009PLC039823

H. NO.- 473 Sector-30 Faridabad, Haryana - 121003 India

Website - www.dmrengineering.net; Email : dmr@dmrengineering.net

Standalone Audited Statement of Assets & Liabilities as on March 31, 2026

(Amount in Lakhs)

| Particulars | | As on 31st March 2026
Audited | As on 31st March 2025
Audited |
| --- | --- | --- | --- |
| I. | 1. EQUITY AND LIABILITIES | | |
| | Shareholders' funds | | |
| | Share capital | 1,039.29 | 398.89 |
| | Reserves and surplus | 247.77 | 796.89 |
| | | 1,287.06 | 1,195.78 |
| | 2. Non-current liabilities | | |
| | Long Term Borrowings | - | 1.06 |
| | Deferred Tax Liabilities (Net) | 1.12 | - |
| | Other Long Term Liabilities | - | - |
| | Long Term Provision | 8.52 | 10.57 |
| | | 9.64 | 11.62 |
| | 3. Current liabilities | | |
| | Short Term Borrowings | 66.73 | 33.41 |
| | Trade Payables | - | - |
| | (i) Total outstanding dues of micro enterprises and small enterprises | - | - |
| | (ii) Total outstanding dues of creditors other than micro enterprises and small enterprises | 20.24 | 118.65 |
| | Other Current Liabilities | 44.44 | 51.12 |
| | Short Term Provisions | 31.68 | 53.20 |
| | 163.08 | 256.38 | |
| TOTAL | 1,459.78 | 1,463.78 | |
| II. | ASSETS | | |
| | Non-current assets | | |
| | Property Plant & Equipments | | |
| | Fixed assets | | |
| | (i) Tangible Assets | 29.94 | 29.47 |
| | (ii) Intangible Assets | 39.68 | 37.22 |
| | (ii) Capital Work in Progress | - | - |
| | Non Current Investments | 725.57 | 560.30 |
| | Long Term Loans & Advances | - | - |
| | Deferred Tax Assets | - | 1.87 |
| | Other Non Current Assets | 4.49 | 5.39 |
| | | 799.68 | 634.26 |
| | 2. Current assets | | |
| | Current Investments | - | - |
| | Inventories | - | - |
| | Trade Receivables | 486.75 | 535.94 |
| | Cash and cash equivalents | 5.42 | 129.45 |
| | Short Term Loans & Advances | 1.64 | 4.29 |
| Other Current Assets | 166.28 | 159.84 | |
| | 660.10 | 829.52 | |
| TOTAL | 1,459.78 | 1,463.78 | |

For DMR Engineering Limited

Subhash Chander Mittal

Chairman Cum Managing Director

DIN: 02861072

Place: Faridabad, Haryana

Date: May 9, 2026

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DMR ENGINEERING LIMITED

(Formerly Known as DMR HYDROENGINEERING & INFRASTRUCTURES LIMITED)

CIN - L74900HR2009PLC039823

H. NO.- 473 Sector-30 Faridabad, Haryana - 121003 India

Website - www.dmrengineering.net; Email : dmr@dmrengineering.net

Standalone Audited Statement of Cash Flows for the year ended on March 31, 2026

(Amount in Lakhs)

Particulars	Financial Year Ended on
	31.03.2026	31.03.2025
Cash flows from operating activities
Profit before taxation	129.90	221.24
Adjustments for:
Depreciation	19.80	20.08
Interest Received	(29.82)	(25.08)
Profit from Sale of Fixed Assets	-	(0.69)
Gratuity Expenses	(0.43)	(7.14)
Finance Cost	8.74	3.99
Working capital changes:
(Increase) / Decrease in Trade Receivables	49.18	(183.91)
(Increase) / Decrease in Short Term Loans & Advances	2.65	(3.54)
(Increase) / Decrease in Other Current Assets	(6.44)	(74.23)
Increase / (Decrease) in Trade Payables	(98.41)	109.57
Increase / (Decrease) in Other Current Liabilities	(6.68)	(14.03)
Cash generated from operations	68.48	46.26
Payment/Adjustmen on Account of Tax Expenses	(52.20)	(55.39)
Net cash from operating activities	16.28	(9.13)
Cash flows from investing activities
Purchase of property, plant and equipment	(22.76)	(23.43)
Sale of Fixed Assets	-	51.70
Sale/(Purchase) of Investments	-	-
Decrease/(Increase) in Long Term Investments	(165.27)	(215.11)
(Increase)/Decrease in Other Non Current Assets	0.90	(3.96)
Interest received	29.82	25.08
Net cash used in investing activities	(157.31)	(165.73)
Cash flows from financing activities
Payment of Finance Cost	(8.74)	(3.99)
Dividend Paid During the year	(5.19)	(4.55)
Proceeds from Issue of Share Capital	-	19.52
Proceeds from Security Premium (Net)	-	235.95
ESOP Issue	(1.34)
Proceeds/ (Repayment) of Borrowings	32.26	11.29
Net cash used in financing activities	17.00	258.21
Net increase in cash and cash equivalents	(124.03)	83.35
Cash and cash equivalents at beginning of period	129.45	46.09
Cash and cash equivalents at end of period	5.42	129.45

For DMR Engineering Limited

Subhash Chander Mittal

Chairman Cum Managing Director

DIN: 02861072

Place: Faridabad, Haryana

Date: May 9, 2026

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CA

A Y & COMPANY

505, Fifth Floor, ARG Corporate Park

Gopal Bari, Ajmer Road, Jaipur (Raj.)

TEL NO. - +91-9649687300

Email: info@aycompany.co.in

Auditor’s report on Consolidated Annual Financial Results of DMR Engineering Limited for the half year and year ended March 31, 2026 pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015

To

The Board of Directors of DMR Engineering Limited

Opinion

We have audited the accompanying statement of Consolidated Annual Financial Results (“the Statement”) of DMR Engineering Limited (hereinafter referred to as Holding Company) & its subsidiaries (holding company and its subsidiaries together referred to as “the Group”) for the year ended March 31, 2026, attached herewith, being submitted by the Group pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (‘Listing Regulations’).

In our opinion and to the best of our information and according to the explanations given to us, the aforesaid year to date consolidated annual financial results:

(i) Includes the financial results of following entity:-

Name of Entity	Relationship
DMR Consulting USA Inc	Wholly Owned Subsidiary
DM Consulting Engineers Pvt. Ltd.	Subsidiary
DM Gates & Penstocks Pvt. Ltd.	Associate

(ii) are presented in accordance with the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended in this regard; and;

(iii) give a true and fair view in conformity with the aforesaid Indian Accounting Standards and other accounting principles generally accepted in India of the net profit, total comprehensive income and other financial information of the Group 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 (“the Act”). Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Consolidated Annual Financial Results section of our report. We are independent of the Group 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 consolidated annual financial results 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

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CA

A Y & COMPANY

505, Fifth Floor, ARG Corporate Park

Gopal Bari, Ajmer Road, Jaipur (Raj.)

TEL NO. - +91-9649687300

Email: info@aycompany.co.in

of Ethics. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion on the consolidated annual financial results.

Management's and Board of Directors' Responsibilities for the Consolidated Annual Financial Results

These consolidated annual financial results have been prepared on the basis of the consolidated financial statements.

The Board of Directors & Management of Holding company are responsible for the preparation and presentation of these consolidated annual financial results that give a true and fair view of the net profit/loss and other comprehensive income and other financial information in accordance with the recognition and measurement principles laid down in Indian Accounting Standards prescribed under Section 133 of the Act and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. This responsibility also includes maintenance of adequate accounting records in accordance with the provisions of the Act; safeguarding of 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 accuracy and completeness of the accounting records, relevant to the preparation and presentation of the consolidated annual financial results that give a true and fair view and are free from material misstatement, whether due to fraud or error

In preparing the consolidated annual financial results, the respective Board of Directors of the companies included in the group are responsible for assessing the Group'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 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 Group's financial reporting process.

Auditor's Responsibilities for the Audit of the Consolidated Annual Financial Results

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 annual 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 annual financial results, whether due to fraud or error, design and perform audit procedures responsive to those risks, and

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CA

A Y & COMPANY

505, Fifth Floor, ARG Corporate Park

Gopal Bari, Ajmer Road, Jaipur (Raj.)

TEL NO. - +91-9649687300

Email: info@aycompany.co.in

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 Companies Act, 2013, we are also responsible for expressing our opinion through a separate report on the complete set of financial statements on whether the group has adequate internal financial controls system 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 in the consolidated annual financial results made by the Management and Board of Directors.
• Conclude on the appropriateness of Management and 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 statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the Group to cease to continue as a going concern.
• Evaluate the overall presentation, structure and content of the financial results, including the disclosures, and whether the consolidated annual financial results represent the underlying transactions and events in a manner that achieves fair presentation.
• Obtain sufficient appropriate audit evidence regarding the financial results/financial information of the 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 holding company of which we are the independent auditors. For the subsidiary company included in the consolidated Financial Results, which is audited by other auditor, such other auditor 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 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.

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CA

A Y & COMPANY

505, Fifth Floor, ARG Corporate Park

Gopal Bari, Ajmer Road, Jaipur (Raj.)

TEL NO. - +91-9649687300

Email: info@aycompany.co.in

Other Matter

The Consolidated Financial Results includes financial results of subsidiaries whose financial statements/results reflects total assets of Rs. 260.25 Lakhs as at March 31, 2026, total Revenue of Rs. 283.90 Lakhs, total net profit/(loss) after tax lakhs 72.51 Lakhs, for the year ended on March 31, 2026 respectively as considered in consolidated financial results which have been audited by their respective independent auditors or by the management. The financial results of subsidiary company incorporated in India & UAE has been audited by other independent auditor & of incorporated in USA is certified by the management itself since the law of that country doesn't required the Independent Audit. The independent auditors' reports or management certification on financial statements/ Financial Results/financial information of subsidiary companies have been furnished to us and-our-opinion on the consolidated Financial Results, in so far as it relates to the amounts and disclosures included in respect of these entities, is based solely on the report of such auditors/management certifications & procedures performed by us are as stated in paragraph above. Our opinion, in so far as it relates to the affairs of such subsidiaries, is based solely on report of such auditors/management. Our opinion is not modified in respect of this matter.

Our report on the consolidated financial results is not modified in respect of the above matters with respect to our reliance on the work done and the report & financial certified by the management of holding company

The consolidated annual financial results include the results for the half year ended March 31, 2026 being the balancing figures between the audited figures of the full financial year and unaudited year to date figures up to the half year of the current financial year.

For, M/S A Y & Company

Chartered Accountants

F.R.N: - 020829C

Akanksha Gupta

Partner

M.NO.-421545

UDIN -26421545QNPZVU2897

Date: May 9, 2026

Place: Faridabad, Haryana

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DMR ENGINEERING LIMITED

(Formerly Known as DMR HYDROENGINEERING & INFRASTRUCTURES LIMITED)

CIN - L74900HR2009PLCH09823

H. NO.- 473 Sector-30 Faridabad, Haryana - 121003 India

Website - www.dmengineering.net; Email : dmr@dmengineering.net

Consolidated Statement of Audited Financial Results for the Half Year & Year ended on March 31, 2026 Pursuant to regulation 33 of SEBI (LODR) Regulation, 2015

(Amount in Lakh)

	Particulars	Half Year ended on 31/03/2026	Half Year ended on 30/09/2025	Half Year ended on 31/03/2025	Year to date figures for the year ended on 31/03/2026	Year to date figures for the year ended on 31/03/2025
		Audited	Unaudited	Audited	Audited	Audited
	INCOME FROM OPERATIONS
I	Revenue from Operations	499.04	755.33	702.45	1254.37	1150.98
II	Other Income	14.40	17.61	19.93	32.01	33.69
III	Total Revenue (I+II)	513.44	772.93	722.38	1286.38	1184.67
IV	EXPENSES
	Cost of Material Consumed	-	-	-	-	-
	Purchase of Stock in Trade	-	-	-	-	-
	Change in inventories of Finished Goods, Work-in-closures & Stock in Trade	-	-	-	-	-
	Employee Benefit Expenses	245.76	204.64	191.52	450.40	383.42
	Finance Cost	16.11	21.87	4.43	37.98	5.93
	Depreciation & Amortization Expense	19.92	16.98	17.44	36.90	26.35
	Other Expenses	288.70	244.43	350.76	533.13	509.95
	Total expenses (IV)	570.48	487.93	564.16	1058.40	925.66
V	Profit before Exceptional & Extraordinary Items and tax (III-IV)	-57.05	285.00	158.22	227.97	259.01
VI	Exceptional Items	-	-	-	-	-
VII	Profit before Extraordinary Items and tax (V-VI)	-57.05	285.00	158.22	227.97	259.01
VIII	Extraordinary Items	-	-	-	-	-
IX	Profit before tax (VII-VIII)	-57.05	285.00	158.22	227.97	259.01
X	Tax Expenses
	1 Current Tax	-12.62	70.37	38.60	57.75	63.67
	2 Deferred Tax	0.02	1.98	-2.49	2.00	-1.30
	3 Earlier Year Taxes	0.09	0.00	0.00	0.09	0.00
	Total Tax Expenses (X)	-12.51	72.35	36.11	59.84	62.37
XI	Profit/(Loss) for the period from continuing operations (IX-X)	-44.54	212.66	122.11	168.13	196.64
XII	Profit/(Loss) from Associates/JV	0.04	0.00	0.00	0.04	-
XIII	Minority Interest	-3.32	31.62	12.80	28.30	12.80
XV	Profit/(Loss) for the Period (XI+XII-XIII)	-41.18	181.04	109.31	139.87	183.84
XVI	Paid up Equity Share Capital	1039.29	1037.11	398.89	1039.29	398.89
XVII	Reserves & Surplus	298.89	286.09	807.81	298.89	807.81
XVIII	Earnings per equity share
	(1) Basic	-0.40	1.75	2.84	1.35	4.77
	(2) Diluted	-0.40	1.75	2.84	1.35	4.77

Notes:
1. The above Audited Financial Results have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their respective meeting held on May 9, 2026
2. The Statutory Auditors of the Company have carried out the Statutory Audit of the above financial results of the Company and have expressed an unmodified opinion on these Results.
3. The Company is only having one segment of business i.e. Engineering Consultancy Services
4. There are no investor complaints received/pending as on May 9, 2026
5. Previous year's period figures have been expressed/ reclassified/ restated, wherever necessary to confirm to classification of current year/period.

For DMR Engineering Limited

Subhash Chander Mittal
Chairman Cum Managing Director
DIN: 02861072

Place: Faridabad, Haryana
Date: May 9, 2026

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DMR ENGINEERING LIMITED

(Formerly Known as DMR HYDROENGINEERING & INFRASTRUCTURES LIMITED)

CIN - L74900HR2009PLC039823

H. NO.- 473 Sector-30 Faridabad, Haryana - 121003 India

Website - www.dmrengineering.net; Email : dmr@dmrengineering.net

Consolidated Audited Statement of Assets & Liabilities as on March 31, 2026

(Amount in Lakhs)

| Particulars | | As on 31st March 2026
Audited | As on 31st March 2025
Audited |
| --- | --- | --- | --- |
| I. | EQUITY AND LIABILITIES | | |
| | Shareholders’ funds | | |
| | Share capital | 1,039.29 | 398.89 |
| | Reserves and surplus | 298.89 | 807.81 |
| | | 1,338.18 | 1,206.70 |
| 2 | Minority Interest | 95.79 | 61.99 |
| 3 | Non-current liabilities | | |
| | Long Term Borrowings | - | 1.06 |
| | Deferred Tax Liabilities (Net) | 0.34 | - |
| | Other Long Term Liabilities | - | - |
| | Long Term Provision | 9.75 | 10.57 |
| | | 10.09 | 11.62 |
| 4 | Current liabilities | | |
| | Short Term Borrowings | 66.73 | 37.92 |
| | Trade Payables | | |
| | (i) Total outstanding dues of micro enterprises and small enterprises | - | - |
| | (ii) Total outstanding dues of creditors other than micro enterprises and small enterprises | | |
| | Other Current Liabilities | 24.97 | 122.27 |
| | Short Term Provisions | 55.06 | 60.78 |
| | | 31.68 | 53.76 |
| | | 178.44 | 274.74 |
| | TOTAL | 1,622.49 | 1,555.05 |
| II. | ASSETS | | |
| | Non-current assets | | |
| | Property Plant & Equipments | | |
| 1 | Fixed assets | | |
| | (i) Tangible Assets | 100.62 | 64.79 |
| | (ii) Intangible Assets | 45.57 | 41.91 |
| | (ii) Capital Work in Progress | - | - |
| | Non Current Investments | 628.07 | 484.83 |
| | Long Term Loans & Advances | - | - |
| | Deferred Tax Assets | - | 1.66 |
| | Other Non Current Assets | 8.58 | 7.34 |
| | | 782.83 | 600.54 |
| 2 | Current assets | | |
| | Current Investments | - | - |
| | Inventories | - | - |
| | Trade Receivables | 588.44 | 559.07 |
| | Cash and cash equivalents | 66.78 | 196.01 |
| | Short Term Loans & Advances | 14.64 | 32.75 |
| | Other Current Assets | 169.79 | 166.68 |
| | | 839.66 | 954.51 |
| | TOTAL | 1,622.49 | 1,555.05 |

For DMR Engineering Limited

Subhash Chander Mittal

Chairman Cum Managing Director

DIN: 02861072

Place: Faridabad, Haryana

Date: May 9, 2026

---

DMR ENGINEERING LIMITED

(Formerly Known as DMR HYDROENGINEERING & INFRASTRUCTURES LIMITED)

CIN - L74900HR2009PLC039823

H. NO.- 473 Sector-30 Faridabad, Haryana - 121003 India

Website - www.dmrengineering.net; Email : dmr@dmrengineering.net

Consolidated Audited Statement of Cash Flows for the year ended on March 31, 2026

(Amount in Lakhs)

Particulars	Financial Year Ended on	Financial Year Ended on
	31.03.2026	31.03.2025
Cash flows from operating activities
Profit before taxation	227.97	259.01
Adjustments for:
Depreciation	36.90	26.35
Interest Received	(31.58)	(25.81)
Profit from Sale of Fixed Assets		(0.69)
Gratuity Expenses	0.80	(7.14)
Finance Cost	8.98	3.99
Working capital changes:
(Increase) / Decrease in Trade Receivables	(29.38)	(207.04)
(Increase) / Decrease in Short Term Loans & Advances	18.10	(32.00)
(Increase) / Decrease in Other Current Assets	(3.11)	(81.08)
Increase / (Decrease) in Trade Payables	(97.30)	113.19
Increase / (Decrease) in Other Current Liabilities	(5.73)	(1.91)
Cash generated from operations	125.64	46.89
Payment/Adjustmen on Account of Tax Expenses	(79.28)	(72.70)
Net cash from operating activities	46.36	(25.80)
Cash flows from investing activities
Purchase of property, plant and equipment	(76.38)	(69.71)
Sale of Fixed Assets	-	51.70
Sale/(Purchase) of Investments	-	-
Decrease in Long Term Investments	(143.23)	(142.97)
(Increase)/Decrease in Other Non Current Assets	(1.24)	(5.91)
Interest received	31.58	25.81
Net cash used in investing activities	(189.28)	(141.10)
Cash flows from financing activities
Payment of Finance Cost	(8.98)	(3.99)
Dividend Paid During the year	(5.19)	(4.55)
Proceeds from Issue of Share Capital		19.52
Proceeds from Security Premium (Net)		235.95
Decrease in Reserves	(5.39)	-
Increase in Minority Interest	5.49	54.82
Proceeds/ (Repayment) of Borrowings	27.75	15.09
Net cash used in financing activities	13.69	316.83
Net increase in cash and cash equivalents	(129.23)	149.93
Cash and cash equivalents at beginning of period	196.01	46.09
Cash and cash equivalents at end of period	66.78	196.01

For DMR Engineering Limited

Subhash Chander Mittal
Chairman Cum Managing Director
DIN : 02861072

Place : Faridabad, Haryana
Date : May 9, 2026