INFONATIVE SOLUTIONS LIMITED — Interim / Quarterly Report 2026

May 28, 2026

INFONATIVE Think Learning > Think us

Dated: 28.05.2026

To,
BSE Limited
P.J. Towers, Dalal Street
Fort, Mumbai- 400001

Code: 544393
ISIN: INE12IB01015
Code: INFONATIVE-EQ

Sub: Outcome of the Board Meeting and Submission of the Audited Standalone Financial Results for the half year and year ended 31st Mar, 2026.

Ref: Regulation 30, 33 and other applicable provisions of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 read with corresponding circulars and notifications issued thereunder.

Dear Sir/Madam,

We wish to inform you that the Board of Directors of the Company at its meeting held on 28th May, 2026, commenced at 6.45 pm and concluded at 7.10 pm at the registered office of the Company wherein Board of Directors, interalia, has:

1. Approved Standalone audited financial results of the Company for the half year and year ended March 31, 2026.

Pursuant to Regulation 33 of the Securities and Exchange Board of India (Listing Obligation and Disclosure Requirement) Regulations, 2015, we are enclosing following:

a. Statement showing the Standalone Audited financial results for the half year and year ended March 31, 2026.
b. Auditors Report with unmodified opinion on Standalone Audited Financial Results for the year ended March 31, 2026.

Kindly acknowledge the receipt and take the same on your record

Thanking You,

Yours Faithfully

For INFONATIVE SOLUTIONS LIMITED

Signature: Digitally signed by SAURABH KATHURIA
Date: 2026.05.28 19:17:21 +05'30'
Saurabh Kathuria
Whole-Time Director

Date: 28.05.2026
Place: New Delhi

Infonative Solutions Ltd (Previously known as Infonative Solutions Pvt Ltd)
Registered Office: 107, DLF South Court Saket, Delhi-110017
Ph: 41030441 Email: contact@infonativesolutions.com, Web: www.infonative.net
CIN: L72900DL1998PLC096508

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Phone: 011-46081818
Mobile: 09953428119

KAILASH CHAND JAIN & CO. (Regd.)

CHARTERED ACCOUNTANTS

819, Laxmi Deep Building,
Laxmi Nagar District Centre, Laxmi Nagar,
Delhi - 110 092
e-mail: delhi@kcjainco.com, abhishek_jaipuriya@yahoo.co.in

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INDEPENDENT AUDITOR'S REPORT ON AUDIT OF ANNUAL FINANCIAL RESULT AND REVIEW OF HALF YEARLY FINANCIAL RESULTS

To the Board of Directors of INFONATIVE SOLUTIONS LIMITED
(Formerly known as INFONATIVE SOLUTIONS PRIVATE LIMITED)

Opinion and Conclusion

1. We have (a) audited the ‘financial results’ of INFONATIVE SOLUTIONS LIMITED (hereinafter referred to as the ‘Company’) for the year ended March 31, 2026 and (b) reviewed the financial results for the Half year ended March 31, 2026 (refer ‘Other Matters’ section below), which were subject to limited review by us, and the both included in the accompanying “Statement of Financial Results 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 (the “LODR Regulations”).

(a) Opinion on Financial Results

In our opinion and to the best of our information and according to the explanations given to us, the aforesaid financial results for the year ended March 31, 2026:

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

ii. gives a true and fair view in conformity with the recognition and measurement principles laid down in the Accounting Standards and other accounting principles generally accepted in India of the net profit and other financial information of the Company for the year then ended.

(b) Conclusion on Unaudited Financial Results for the half year ended March 31, 2026

With respect to the Financial Results for the half year ended March 31, 2026, based on our review conducted as stated in paragraph (b) of Auditor’s Responsibilities section below, nothing has come to our attention that causes us to believe that the Financial Results for the half year ended March 31, 2026, prepared in accordance with the recognition and measurement principles laid down in the Accounting Standards and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure

H.O. : Mumbai, Branches : Indore, Raipur

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prepared in accordance with the recognition and measurement principles laid down in the Accounting Standards and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, including the manner in which it is to be disclosed, or that it contains any material misstatement

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

We conducted our audit in accordance with the Standards on Auditing ("SA"s) specified under section 143(10) of the Companies Act 2013 (the "Act"). Our responsibilities under those Standards are further described in paragraph (a) of Auditor's Responsibilities section below. 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 for the year ended March 31, 2026 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 ICAI's Code of Ethics. We believe that the audit evidence obtained by us is sufficient and appropriate to provide a basis for our opinion.

Management's and Board of Director's Responsibilities for the Statement

This Statement which includes the Financial Results is the responsibility of the Company's Board of Directors and has been approved by them for the issuance. The Financial Results for the year ended March 31, 2026 has been compiled from the related audited financial statements. This responsibility includes the preparation and presentation of the Financial Results for the half year and year ended March 31, 2026 that give a true and fair view of the net profit and other financial information in accordance with the recognition and measurement principles laid down in Accounting Standards prescribed under Section 133 of the Act read with relevant rules issued thereunder and the accounting principles generally accepted in India and in compliance with Regulation 33 of the LODR Regulations. This responsibility also includes maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding the assets of the Company and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and the design, implementation and maintenance of adequate internal financial controls that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the Financial Results that give a true and fair view and is free from material misstatement, whether due to fraud or error.

In preparing the Financial Results, the Board of Directors 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 the Board of Directors either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so.

DEPARTMENT OF THE ASSOCIATION OF COMPANIES
Delhi-92

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The Board of Directors is also responsible for overseeing the financial reporting process of the Company.

Auditor's Responsibilities

(a) Audit of the Financial Results for the year ended March 31, 2026

Our objectives are to obtain reasonable assurance about whether the financial results for the year ended March 31, 2026 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 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 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, but not for the purpose of expressing an opinion on the effectiveness of the Company's internal control.
• Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Board of Directors.
• Evaluate the appropriateness and reasonableness of disclosures made by the Board of Directors in terms of the requirements specified under Regulation 33 of the LODR Regulations.
• 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 ability of the Company 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 Statement 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

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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 financial results represent the underlying transactions and events in a manner that achieves fair presentation.
• Obtain sufficient appropriate audit evidence regarding the Annual Financial Results of the Company to express an opinion on the Annual Financial Results.
• Materiality is the magnitude of misstatements in the Annual Financial Results that, individually or in aggregate, makes it probable that the economic decisions of a reasonably knowledgeable user of the Annual Financial Results may be influenced. We consider quantitative materiality and qualitative factors 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 Annual Financial Results.

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings 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.

(b) Review of the Financial Results for the half year ended March 31, 2026

We conducted our review of the Financial Results for the half year ended March 31, 2026 in accordance with the Standard on Review Engagements ("SRE") 2410 'Review of Interim Financial Information Performed by the Independent Auditor of the Entity', issued by the ICAI. A review of interim financial information consists of making inquiries, primarily of the Company's personnel responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with SAs specified under section 143(10) of the Act and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion.

Other Matters

1. As stated in note 11, the Statement includes the results for the half year 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 half year of the current financial year which were subject to limited review by us. Our report on the Statement is not modified in respect of this matter.
2. The financial results dealt with by this report has been prepared for the express purpose of filing with Bombay Stock Exchange of India Limited (BSE Emerge).

Deihi-32

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These results are based on and should be read with the audited financial statements of the Company for the year ended March 31, 2026.

For Kailash Chand Jain & Co.
Chartered Accountants
Firm Registration Number: 112318W

Abhishek Jain
Partner
Membership Number: 407973
UDIN: 26407973OVSCVP7589
Place: New Delhi
Date: May 28, 2026

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NATIONAL INSTITUTE OF TECHNOLOGY, MARCH 1951

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Particulars	Year Ended
	31-Mar-26	31-Mar-25
	(Audited)	(Audited)
(A) Cash flow from operating activities
Profit before tax	392.94	797.93
	-	-
Adjustment to reconcile profit before tax to net cash flows	-	-
Depreciation and amortization expenses	51.04	72.96
Interest expense	53.27	23.59
Gain on sale of Fixed Assets	(6.28)	-
Liabilities/Provisions no longer required written back	-	-
Interest income on fixed deposits	(130.91)	(42.76)
Interest on Income Tax	-	(5.42)
Operating profit before working capital changes	360.05	846.29
Movements in working capital:
(Decrease)/ Increase in trade payables	(89.37)	112.94
(Decrease)/ Increase in other Current Liabilities	58.87	28.97
(Decrease)/ Increase in other provisions	12.47	28.28
(Increase)/ Decrease in trade receivables	180.77	(497.74)
(Increase)/ Decrease in loans and advances	22.75	(18.16)
(Increase)/ Decrease in other non-current assets	-	-
(Increase)/ Decrease in other current assets	0.88	(0.10)
Cash generated in operations	546.41	500.49
Income tax paid (net of refunds)	(238.30)	(15.29)
Net cash flows from/(used in) operating activities (A)	308	485.20
(B)Cash flows from investing activities
Capital expenditure on property, plant and equipment	(1,119.91)	(536.47)
Investments made in fixed deposits	(1,391.86)	(178.45)
Interest received on fixed deposits	162.05	42.72
Sale of Non-current Investment	-	-
Proceeds from sale of property, plant and equipment	7.70	-
Net cash flows from/(used in) investing activities (B)	(2,342)	(672.19)
(C)Cash flows from financing activities
Loan taken/(Repayment of) long-term borrowings	(17.47)	(17.88)
Repayment for short-term borrowings	104.35	225.74
Interest paid	(49.30)	(23.59)
Proceeds from issue of shares	2,015.14	-
Net cash used in financing activities (C)	2,052.72	184.28
Net increase/(decrease) in cash and cash equivalents (A+B+C)	18.82	(2.72)
Cash and cash equivalents at the beginning of the period/ year	8.86	11.58
Cash and cash equivalents at the end of the period/ year	27.69	8.86

Components of cash and cash equivalents:

Cash on hand

With banks - on current account

Total

1.89

25.80

27.69

4.79

4.07

8.86

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NATIVE

Infonative Solutions Limited
formerly known as Infonative Solutions Private Limited)
CIN:L72900DL1998PLC096508

Statement of Audited Assets And Liabilities

(Rupees in lacs unless otherwise stated)

Particulars	As at 31-Mar-2026	As at 31-Mar-2025
		(Audited)	(Audited)
I	EQUITY AND LIABILITIES
	Shareholders' funds
	(a) Equity Share Capital	118.48	87.20
	(b) Reserves and surplus	3,787.37	1,518.03
	Non Current Liabilities
	(a) Long term Borrowings	37.25	54.72
	(b) Long-Term Provisions	153.26	141.93
	Current liabilities
	(a) Short-Term Borrowings	455.97	350.02
	(b) Trade Payables
	- total outstanding dues of micro enterprises and small enterprises; and	4.79	3.27
	- total outstanding dues of creditors other than micro enterprises and small enterprises	21.93	112.82
	(c) Other Current Liabilities	198.89	136.04
(d) Short-Term Provisions	6.88	95.92
	TOTAL EQUITY AND LIABILITIES	4,784.82	2,499.95
II	ASSETS
	Non-current assets
	(a) Property, Plant and Equipment and Intangible Assets
	(i) Property, Plant and Equipment	97.57	129.13
	(ii) Intangible Assets	7.43	12.21
	(iii) Intangible assets under development	1,932.39	828.61
	(b) Deferred Tax Assets (Net)	59.02	59.76
	(c) Long-term Loans and Advances	43.01	-
	(d) Other non-current Assets	2,087.60	728.60
	Current assets
	(a) Trade Receivables	471.21	651.98
	(b) Cash and Bank Balances	57.31	35.46
	(c) Short term Loans and Advances	25.47	48.22
	(d) Other Current Assets	3.80	5.99
	TOTAL ASSETS	4,784.82	2,499.95

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INTEGRATIVE

Inforative Solutions Limited

(Formerly known as Inforative Solutions Private Limited)

CIN:L72900DL1998PLC096508

Registered Office: 107, DLF South City Court, Saket (South Delhi), New Delhi, Delhi, India-110017

Website: inforative.net E-mail: contact@infonativesolutions.com

Statement of Audited Financial Results for the Year ended 31st March, 2026

Particulars	(Rupees in lacs unless otherwise stated)
	Half Year Ended		Year Ended
	31-Mar-26	30-Sep-25	31-Mar-25	31-Mar-26	31-Mar-25
	(Unaudited)	(Unaudited)	(Unaudited)	(Audited)	(Audited)
INCOME
Revenue from operations	1,094.69	1,207.24	1,043.95	2,301.94	2,167.35
Other income	103.48	57.95	32.64	161.43	51.54
Total Income	1,198.17	1,265.20	1,076.58	2,463.36	2,218.88
EXPENSES
Employee Benefits Expense	849.65	667.20	555.43	1,516.85	1,112.86
Finance Costs	33.98	21.59	20.43	55.57	32.21
Depreciation and Amortization Expense	25.96	25.07	36.31	51.04	72.96
Other Expenses	104.16	342.80	153.90	446.96	202.92
Total Expenses	1,013.76	1,056.66	766.08	2,070.42	1,420.96
Prior Period Items	-	5.89	-	5.89	-
Profit Before Tax	184.41	202.65	310.51	387.05	797.93
Tax Expenses
Current Tax	50.98	49.84	91.53	100.82	218.62
Deferred Tax	(0.42)	1.17	(11.23)	0.75	(15.38)
Total Tax Expenses	50.56	51.01	80.30	101.57	203.24
Net Profit for the Period	133.84	151.64	230.21	285.49	594.69
Weighted Avg no of Equity shares (Face Value of Rs. 1/- Per Share)	11,822,090	11,796,521	8,719,800	11,822,090	8,719,800
Earning per Equity Share (Basic and Diluted) (In Rs.)	1.13	1.29	2.64	2.41	6.82

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NATIVE

Infonative Solutions Limited (Formerly known as Infonative Solutions Private Limited) CIN:L72900DL1998PLC096508

Explanatory Notes to Statement of Unaudited Financial Results

1. The above unaudited financial results for the Half year ended March 31, 2026 have been reviewed and recommended by the Audit Committee and approved by the Board of Directors in their meetings held on May 28, 2026.

2. The Statement has been prepared in accordance with the Accounting Standards (AS) prescribed under Section 133 of the Companies Act, 2013 and read with the relevant rules issued there under and other recognized accounting practices and policies to the extent applicable.

3. The figures for the half year ended March 31, 2026 are the balancing figures between the audited figures for the year ended March 31, 2026 and published results figures upto six months ended September 30, 2025 which were subjected to limited review. Previous period/year figures have been regrouped/ reclassified wherever necessary.

4. The unaudited financial results and other information for the half year ended March 31, 2025 are the balancing figures between the audited figures for the year ended March 31, 2025 and results for half year ended September 30, 2024 prepared by the Management. Figures for half year ended September 30, 2024 were not reviewed by us.

5. As the Company's business activity falls within a single primary segment "developing & designing of E learning content", the disclosure requirements of Accounting Standard (AS 17) "Segment Reporting" is accordingly not applicable.

As the Company also has export of services, the secondary segment of the Company is based on the locations of its customers. Information on the geographic segment is as follows.

Location	Half Year Ended			Year Ended
	31-Mar-26	30-Sep-25	31-Mar-25	31-Mar-26	31-Mar-25
Domestic	1,008.62	921.95	997.57	1,930.57	1,808.89
Export	86.07	285.30	46.37	371.36	358.45
Total	1,094.69	1,207.24	1,043.95	2,301.94	2,167.35

Information about segment results, segment assets and liabilities can not be computed based upon location of the customers as such information are not realistically allocable and identifiable.

1. Earnings per share for the half year ended 31-Mar-2026, 30-Sep-2025 and 31-Mar-2025 have been calculated for six months respectively and not annualized.

2. The Company has issued 31,28,000 Equity shares of Rs.1/- each by way of Initial Public Offer ("IPO") and got listed on BSE SME as on 8th April 2025.

3. No investor complaints were pending as on March, 2026.

4. Figures relating to year ended March 31, 2025 have been considered as per restated financial statements prepared while filing Red Herring prospectus. Figures relating to the previous periods have been regrouped wherever necessary to conform to the figures of the current period.

5. The above Financial Results are also available on our website infonative.net & stock exchange website www.bseindia.com.

6. The Company got listed on the SME Platform of the Bombay Stock Exchange of India Ltd (BSE Emerge). The disclosures as applicable, have been furnished.

For and on behalf of the Board of Directors

Saurabh Kathuria
Director
DIN: 06821189

Place: New Delhi, India
Date: May 28, 2026

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INFONATIVE Think Learning > Think us

Dated: 28.05.2026

To,
BSE Limited
P.J. Towers, Dalal Street
Fort, Mumbai- 400001

Code: 544393
Code: INFONATIVE-EQ
ISIN: INE12IB01015

Sub: Declaration pursuant to Regulation 33(3)(d) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Dear Sir/Madam,

Pursuant to regulation 33(3)(d) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended from time to time and as per SEBI Circular No. CIR/CFD/CMD/50/2016 dated May 27, 2016, we hereby declare that the Statutory Auditors of company, M/s Kailash Chand Jain & Co. Chartered Accountants (FRN: 112318W), having valid peer review certificate, have submitted their report with unmodified opinion and without any qualification of the Audited Standalone financial results of the Company for the financial year ended March 31, 2026.

Kindly acknowledge the receipt and take the same on your record

Thanking You,

Yours Faithfully

For INFONATIVE SOLUTIONS LIMITED

SAURABH
Digitally signed by SAURABH KATHURIA
Date: 2026.05.28 19:18:04 +05'00'

KATHURIA
Saurabh Kathuria
Whole-Time Director

Date: 28.05.2026
Place: New Delhi

Infonative Solutions Ltd (Previously known as Infonative Solutions Pvt Ltd)
Registered Office: 107, DLF South Court Saket, Delhi-110017
Ph: 41030441 Email: contact@infonativesolutions.com, Web: www.infonative.net
CIN: L72900DL1998PLC096508

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CFO CERTIFICATE

Pursuant to Regulation 33(2)(a) of SEBI(Listing Obligations and Disclosures Requirements) Regulations, 2015

To

The Board of Directors

INFONATIVE SOLUTIONS LIMITED

107, DLF South City Court,

Saket (South Delhi), South Delhi,

New Delhi-110017, India

I, the Undersigned, in my respective capacity as Chief Financial Officer of the company to the best of my knowledge and belief certify that:

The Financial Results for the Half Year and Year ended 31st March, 2026 do not contain any false or misleading statement or figures and do not omit any material fact which may make the statements or figures contained therein misleading.

Dated: 28th May, 2026

Place: New Delhi