Multiplus Holdings Ltd. — Interim / Quarterly Report 2026

May 28, 2026

MULTIPLUS HOLDINGS LIMITED
B-101, Bhaveshwar Plaza, L. B. S. Marg, Ghatkopar (W), Mumbai - 400086. • Tel.: 022-2500 5046

Date: 28th May, 2026

To,
Department of Corporate Services
BSE Limited,
P J Towers, Dalal Street,
Mumbai - 400 001

Security Code: 505594

Dear Sir/Madam,

Sub.: Audited Financial Results of the Company for the fourth quarter and year ended on 31st March, 2026 and Outcome of the Board Meeting held on 28th May, 2026

We hereby inform you that the Board of Directors of the Company at its meeting held today, inter alia:

• Approved the audited financial results of the Company for the fourth quarter and year ended on 31st March, 2026;
• Pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we enclose herewith the audited financial results of the Company for the fourth quarter and year ended on 31st March, 2026 along with Limited Review Reports thereon issued by Statutory Auditors of the Company

The Board meeting commenced today at 03:00 p.m. and concluded at 04:00 p.m. (IST).

Kindly take the note on your Record.

Thanking You,

Yours Faithfully
For MULTIPLUS HOLDINGS LIMITED

JIGNESH SHETH
Managing Director
DIN: 00290211

Encl. As above

CIN - L65990MH1982PLC026425 • Website : www.multiplusholdings.com • E-mail - multiplusholdings@rediffmail.com

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DGMS & Co.
Chartered Accountants

9, Shreepal Building,
S N Road, Tambe Nagar,
Mulund– (West),
Mumbai – 400 080
Tel: (O) 2347 2578
(M) 9869338045

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

The Board of Directors,
M/s. MULTIPLUS HOLDINGS LIMITED
101, B Wing,
Bhaveshwar Plaza, L B S Marg,
Ghatkopar - West
Mumbai – 400 086.

Report on the audit of the Standalone Financial Results

Opinion

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

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

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

Basis for Opinion

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

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

Emphasis of Matter

We draw your attention on the notes to the impact on the Company's operations and financial results as assessed by the Management of the Company. Our opinion is not modified in respect of this matter.

Management's Responsibilities for the Standalone Financial Results

The Statement has been prepared on the basis of the standalone annual financial statements. The Board of Directors of the Company are responsible for the preparation and presentation of the Statement that gives a true and fair view of the net profit / loss and other comprehensive income of the Company and other financial information in accordance with the applicable accounting standards prescribed under Section 133 of the Act read with relevant rules issued there under 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 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 the design, implementation and maintenance of adequate internal financial controls, that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the Statement that give a true and fair view and are free from material misstatement, whether due to fraud or error.

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

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

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

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

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

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

FRIE 112187W

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o Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances. Under Section 143(3) (i) of the Act, we are also responsible for expressing our opinion on whether the company has adequate internal financial controls with reference to financial statements in place and the operating effectiveness of such controls.

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

o 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.

o Evaluate the overall presentation, structure and content of the Statement, including the disclosures, and whether the Statement represents the underlying transactions and events in a manner that achieves fair presentation

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

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

Other Matter

The Statement includes the results for the quarter ended March 31st, 2026 being the balancing figure between the audited figures in respect of the full financial year ended March 31st, 2026 and the published unaudited year-to-date figures up to the third quarter of the current financial year, which were subjected to a limited review by us, as required under the Listing Regulations.

For M/s. D G M S & Co.
(CHARTERED ACCOUNTANTS)

[Atul B Doshi]
PARTNER
M.NO.: -102585
F.R.No. 112187W

Place: Mumbai
Date: 28/05/2026
UDIN: 26102585PBOUCB1348

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MULTIPLUS HOLDINGS LIMITED

B-101, BHAVESHWAR PLAZA, LBS MARG, GHATKOPAR WEST, MUMBAI-400086

CIN: L65990MH1982PLC026425

STATEMENT OF AUDITED FINANCIAL RESULTS FOR THE QUARTER & YEAR ENDED MARCH 31, 2026
(IN LAXHS)
Sr. No	Particulars	Quarter Ended			Year Ended
		31.03.2026	31.12.2025	31.03.2025	31.03.2026	31.03.2025
		Audited	Unaudited	Audited	Audited	Audited
		Rs.	Rs.	Rs.	Rs.	Rs.
I	Revenue from operations	42.48	44.19	39.66	171.50	163.23
II	Other Income	-	-	-	-	-
	III. Total Revenue (I + II)	42.48	44.19	39.66	171.50	163.23
IV	Expenses:
	Employee Benefit Expense	2.48	1.10	1.82	6.88	6.41
	Financial Costs	0.01	0.00	0.00	0.02	0.02
	Other Administrative Expenses	8.28	2.23	5.52	20.27	19.78
	Total Expenses (IV)	10.77	3.33	7.34	27.17	26.20
V	Profit before exceptional and extraordinary items and tax	31.71	40.86	32.32	144.33	137.03
VI	Exceptional Items	-	-	-	-	-
VII	Profit before extraordinary items and tax (V - VI)	31.71	40.86	32.32	144.33	137.03
VIII	Extraordinary Items	-	-	-	-	-
IX	Profit before tax (VII - VIII)	31.71	40.86	32.32	144.33	137.03
X	Tax expense:
	(1) Current tax	-	-	-	37.00	34.50
	(2) Deferred tax	-	-	-	-	-
	(3) Prior Period Tax	-	-	-	-	-
XI	Profit/(Loss) for the period	31.71	40.86	32.32	107.33	102.53
XII	Other Comprehensive income, net of income tax	1.61	1.60	1.96	6.59	6.96
XIII	Total Comprehensive Income for the period (XI + XII)	33.31	42.46	34.27	113.92	109.49
XIV	Paid up equity share capital (Face value of Rs.10 each)	188.00	188.00	188.00	188.00	188.00
XV	Reserves (excluding revaluation reserves)	-	-	-	2,340	2,230
XVI	Earning per equity share:
	(1) Basic	1.69	2.17	1.72	5.71	5.45
	(2) Diluted	1.69	2.17	1.72	5.71	5.45

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MULTIPLUS HOLDINGS LIMITED

B-101, BHAVESHWAR PLAZA, LBS MARG, GHATKOPAR WEST, MUMBAI-400086

CIN: L65990MH1982PLC026425

Notes:

1) The above Audited Financial Results were reviewed by the Audit Committee and approved by the Board of Directors at its Meeting held on May 28, 2026 and have been audited by Statutory Auditors.

2) This statement has been prepared in accordance with the Companies (Indian Accounting Standards) Rule, 2015 (Ind AS) prescribed under section 133 of the Companies Act, 2013 and other recognised accounting practices and policies to the extent applicable. Beginning from 01st April, 2017, the company has adopted Ind AS with a transition date of 01st April 2017 and accordingly restated results for the quarter ended 31st March, 2026.

3) The Company is operating in a single segment as defined in AS-17, hence segment reporting is not applicable to the company.

4) The company has opted for Section 115BAA as per Income Tax Act, 1961.

5) Previous quarter/years figures have been regrouped/recast, wherever necessary.

6) Provision for Current Income Tax is done annually.

FOR MULTIPLUS HOLDINGS LIMITED

MR. JIGNESH R. SHETH
MANAGING DIRECTOR
Din:00290211

Place: Mumbai
Date: 28th May, 2026

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MULTIPLUS HOLDINGS LIMITED

B-101, Bhaveshwar Plaza, L. B. S. Marg, Ghatkopar (W), Mumbai - 400086. • Tel.: 022-2500 5046

AUDITED STATEMENTS OF ASSETS & LIABILITIES
(IN LAXIS)

| Particulars | Year ended
31.03.2026 | Year ended
31.03.2025 | | |
| --- | --- | --- | --- | --- |
| | | | (Audited) | (Audited) |
| A | ASSETS | | | |
| 1 | Non-current assets | | | |
| | A | Fixed assets | - | - |
| | B | Non-current investments | 1,324.49 | 1,404.96 |
| | C | Deferred tax assets (net) | - | - |
| | D | Long-term loans and advances | - | - |
| | E | Other non-current assets | - | - |
| | Sub-total – Non current assets | | 1,324.49 | 1,404.96 |
| 2 | Current assets | | | |
| | A | Current Investment | 140.46 | 138.65 |
| | B | Inventories | - | - |
| | C | Trade receivables | - | - |
| | D | Cash and cash equivalents | 1,053.38 | 860.66 |
| | E | Short term loans and advances | - | - |
| | F | Other Current assets | 73.52 | 72.37 |
| | | Sub-total – Current assets | 1,267.35 | 1,071.68 |
| | TOTAL – ASSETS | | 2,591.84 | 2,476.64 |
| B | EQUITY AND LIABILITIES | | | |
| 1 | SHAREHOLDERS FUNDS | | | |
| | A | Share Capital | 188.00 | 188.00 |
| | B | Reserves & Surplus | 2,339.53 | 2,230.11 |
| | C | Money received against share warrants | - | - |
| | Sub – Total – Shareholders Funds | | 2,527.53 | 2,418.11 |
| 2 | Non-current liabilities | | - | - |
| | A | Long-term borrowings | - | - |
| | B | Deferred tax liabilities (net) | - | - |
| | C | Other long term liabilities | - | - |
| | D | Long-term provisions | - | - |
| | Sub-total – Non current liabilities | | - | - |
| 3 | Current Liabilities | | | |
| | A | Short – term borrowings | - | - |
| | B | Trade Payables | - | - |
| | C | Other Current liabilities | 0.71 | 4.02 |
| | D | Short-term provisions | 63.60 | 54.52 |
| | Sub-total – Current Liabilities | | 64.31 | 58.53 |
| | TOTAL – EQUITY AND LIABILITIES | | 2,591.84 | 2,476.64 |

CIN - L65990MH1982PLC026425 • Website : www.multipusholdings.com • E-mail - multiplusholdings@rediffmail.com

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MULTIPLUS HOLDINGS LIMITED

B-101, Bhaveshwar Plaza, L. B. S. Marg, Ghatkopar (W), Mumbai - 400086. • Tel.: 022-2500 5046

CASH FLOW STATEMENT FOR THE YEAR 2025 - 26
(IN LAKHS)
A	Cash Flow From Operating Activities:-		2025 - 26	2024 - 25
			31 st March, 2026	31 st March, 2025
	Net profit (Loss) before tax as per Profit and Loss Account		144.33	137.03
	Adjust for :		(4.52)	17.66
	Adjustment from Retained Earnings		139.81	154.69
	Operating Profit before Working Capital changes			-
	Adjust for :
	Less :- Changes in working capital		9.43	(23.29)
	Less : Taxes Paid		37.00	34.50
	Cash Generated from Operations		112.24	96.90
Net Cash from Operating Activities	A	112.24	96.90
B:	Cash Flow from Investing Activities:-
	Sale / Purchase of Non Current Investments (Net)		80.47	(96.30)
	Net Cash (used in) Investing Activities	B	80.47	(96.30)
C:	Cash Flow From Financing Activities:-		-	-
	Dividend Paid		-	-
	Net Increase in Cash and Cash Equivalents	C(A-B-C)	192.71	0.60
	Opening Balance of Cash and cash Equivalents		860.66	860.06
	Closing Balance of Cash and cash Equivalents		1,053.38	860.66

CIN - L65990MH1982PLC026425 • Website : www.multiplusholdings.com • E-mail - multiplusholdings@rediffmail.com