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ObjectOne Information Systems Ltd Regulatory Filings 2026
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Regulatory Filings
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ObjectOne Information Systems Ltd.
Date: 28.05.2026
To
BSE Limited,
P.J. Towers,
Dalal Street,
Mumbai – 400001
Dear Sir/Madam,
Code No.535657/ Objectone Information Systems Limited
Sub: Outcome of Board Meeting under regulation 30 read with regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015-outcome of Board Meeting held on 28.05.2026.
Ref: Company’s letter dated 21.05.2026.
The Board of Directors of the company at its meeting held on 28.05.2026 inter-alia transacted the following business;
- Approved the Audited Financial Results of the Company for the quarter and year ended 31st March, 2026 as recommended by the Audit Committee at its meeting held on 28.05.2026.
The meeting of Board of Directors commenced at 4.30 PM and concluded at 5.15 p.m.
Thanking you.
Yours sincerely,
For ObjectOne Information Systems Limited
K Ravi Shankar
Digitally signed by K Ravi Shankar
Date: 2026.05.28 17:20:13 +05'00'
Ravi Shankar Kantamneni
Managing Director
DIN: 00272407
8-3-988/34/7/2, Kamalapuri Colony, Srinagar Colony Main Road, Hyderabad - 500 073. Ph : 040-23757192, 23757193, E-mail : [email protected], CIN No: L31300TG1996PLC023119
ObjectOne Information Systems Ltd.
Date: 28.05.2026
To
BSE Limited,
P.J. Towers,
Dalal Street,
Mumbai – 400001
Dear Sir/Madam,
Code No.535657/ ObjectOne Information Systems Limited
Sub: Declaration regarding Auditor’s Report with unmodified opinion.
Ref: Regulation 33(3)(d) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations
With reference to the above, we hereby confirm and declare that the Company has received audit report with unmodified opinion for the audited financial results of the Company for the financial year ended March 31, 2026 from the Statutory Auditors. P. Murali & co, Chartered Accountants vide Independent Auditors Report dated 28.05.2026.
Thanking you,
Yours sincerely,
For ObjectOne Information Systems Limited
K Ravi Shankar
Digitally signed by K Ravi Shankar
Date: 2026.05.28 17:20:41 +05'30"
Ravi Shankar Kantamneni
Managing Director
DIN: 00272407
8-3-988/34/7/2, Kamalapuri Colony, Srinagar Colony Main Road, Hyderabad - 500 073. Ph : 040-23757192, 23757193, E-mail : [email protected], CIN No: L31300TG1996PLC023119
ObjectOne Information Systems Limited
C/N No: L313007G1996PLC023119
Regd. Office: 8-3-988/34/7/2/1&2, Kamalapuri Colony, Srinagar Colony Main Road
Hyderabad - 500 073
Statement of Audited Results for the Quarter and for the year ended 31-03-2026
Rs. In lakhs
| S.No | Particulars | Quarter Ended | Year Ended Year Ended | |||
|---|---|---|---|---|---|---|
| 3/31/2026 | 31-12-2025 | 31-03-2025 | 31-03-2026 | 31-03-2025 | ||
| (Audited) | (Unaudited) | (Audited) | (Audited) | (Audited) | ||
| 1 | Revenue from Operations | 434.24 | 386.70 | 502.11 | 1450.32 | 1802.41 |
| 2 | Other Income | 9.52 | 5.88 | 11.44 | 27.68 | 26.20 |
| 3 | Total Income (1+2) | 443.76 | 392.58 | 513.35 | 1478.00 | 1820.61 |
| 4 | EXPENSES | |||||
| (a) Change in inventories of Finished Goods, Stock in trade and work in progress | 51.40 | (31.26) | 69.40 | (76.15) | 79.79 | |
| (b) Employee benefit expenses | 158.11 | 180.88 | 134.47 | 739.67 | 637.30 | |
| (c) Finance Cost | 7.77 | 7.28 | 18.73 | 29.94 | 22.56 | |
| (d) Depreciation and Amortization expenses | 11.95 | 12.99 | 17.58 | 50.52 | 54.63 | |
| (e) Other expenses | 147.79 | 166.73 | 239.30 | 711.28 | 901.72 | |
| Total Expenses | 377.02 | 336.62 | 479.48 | 1455.24 | 1696.00 | |
| 5 | Net Profit (before Tax, Exceptional items) | 66.74 | 55.96 | 34.07 | 22.76 | 132.61 |
| 6 | Exceptional items | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| 7 | Profit/(Loss) before tax (5-6) | 66.74 | 55.96 | 34.07 | 22.76 | 132.61 |
| 8 | Tax Expense | |||||
| (a) Current Tax | 13.91 | 0.00 | 7.45 | 13.91 | 28.97 | |
| (b) Deferred Tax | 0.98 | (1.47) | (1.25) | (6.99) | -5.32 | |
| (c) Previous Year tax | 0.00 | 0.00 | 3.93 | 6.76 | 24.91 | |
| Total Tax Expenses | 14.89 | (1.47) | 10.14 | 13.68 | 48.57 | |
| 9 | Net Profit After tax (7-8) | 51.85 | 57.43 | 23.93 | 9.08 | 84.04 |
| 10 | Other Comprehensive Income (Net of Tax) | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| (a) Items that will not be reclassified to Profit or Loss | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |
| (b) Items that will not be reclassified to Profit or Loss | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |
| (c) Current Investments that will be valued at fair value | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |
| (d) Income tax relating to items that will not be reclassified to Profit or Loss | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |
| Total Other Comprehensive Income | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |
| 11 | Total Comprehensive Income for the Period (9+10) | 51.85 | 57.43 | 23.93 | 9.08 | 84.04 |
| 12 | Paidup Equity Share Capital (face value Rs. 10/- each) | |||||
| No of shares in lacs | 105.12 | 105.12 | 105.12 | 105.12 | 105.12 | |
| 13 | Other Equity | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| 14 | Earnings per Equity Share - Basic and Diluted Rs. | |||||
| (1) Basic | 0.48 | 0.55 | 0.23 | 0.09 | 0.80 | |
| (2) Diluted | 0.48 | 0.55 | 0.23 | 0.09 | 0.80 | |
| (Not Annualised) | (Not Annualised) | (Not Annualised) | (Annualised) | (Annualised) |
Notes :
| 1 | The above results have been reviewed by the Audit Committee at its meeting held on May 28th, 2026 and approved by the Board of Directors of the Company at its meeting held on May 28th 2026. The Statutory Auditors have submitted Audit Report on the Audited Financial Results for Quarter and Year ended March 31st, 2026. |
|---|---|
| 2 | This statement has been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (Ind AS) prescribed under section 133 of the Companies Act, 2013 and other recognised accounting practices and policies to the extent applicable. |
| 3 | The figures for the previous period/year have been regrouped/reclassified, wherever necessary |
| 4 | The company operates in a single segment i.e. IT/ITES |
PLACE: HYDERABAD
DATE : 28-05-2026
K Ravi Shankar
Digitally signed by K Ravi Shankar
Date: 2026.05.28 17:21:04 +05'30'
| Objectone Information Systems Limited
Reg. Off: B-3-988/34/7/2/1&2, Kamalapuri Colony
Sringar Colony, Hyderabad - 500073
Balance Sheet as at March 31, 2026 | | | |
| --- | --- | --- | --- |
| Particulars | | As at 31.03.2026 | As at 31.03.2025 |
| I | ASSETS | | |
| | Non-current assets | | |
| | (a) Fixed assets | | |
| | Tangible Assets | 222.31 | 234.44 |
| | In Tangible Assets | 568.82 | 569.17 |
| | Right of use Asset | 98.13 | 110.79 |
| | (b) Goodwill on consolidation* | - | - |
| | (c) Non-current investments | - | - |
| | (d) Trade Receivables | 44.67 | 41.70 |
| | (e) Deferred tax assets (net) | 60.94 | 53.96 |
| | (f) Long-term loans and advances | - | - |
| | (g) Other non-current assets | 25.36 | 19.50 |
| | Sub-total - Non-Current assets | 1,020.23 | 1,029.57 |
| | Current assets | | |
| | (a) Current investments | - | - |
| | (b) Inventories | 362.97 | 221.23 |
| | (c) Trade receivables | 12.79 | 61.10 |
| | (d) Cash and cash equivalents | 153.03 | 110.92 |
| | (e) Bank Balances other than above | 287.66 | 421.90 |
| | (g) Current Tax Assets (Net) | 86.50 | 106.59 |
| | (h) Other current assets | 114.42 | 131.55 |
| | Sub-total - Current assets | 1,017.37 | 1,053.28 |
| | TOTAL - ASSETS | 2,037.60 | 2,082.85 |
| II | EQUITY AND LIABILITIES | | |
| 1 | Shareholders' funds | | |
| | (a) Share capital | 1,051.19 | 1,051.19 |
| | (b) Reserves and surplus | 584.03 | 574.94 |
| | (c) Money received against share warrants | - | - |
| | Sub-total - Shareholders funds | 1,635.22 | 1,626.13 |
| 2 | Share application money pending allotment | - | - |
| 3 | Minority interest | - | - |
| 4 | Non-current liabilities | | |
| | (a) Long-term borrowings | 22.11 | 22.11 |
| | (b) Lease Liabilities | 114.46 | 120.16 |
| | (c) Trade Payables | - | 0.07 |
| | (d) Deferred tax liabilities (net) | - | - |
| | (e) Other long-term liabilities | - | - |
| | (f) Long-term provisions | 118.17 | 100.88 |
| | Sub-total - Non-current liabilities | 254.74 | 243.23 |
| 5 | Current liabilities | | |
| | (a) Short-term borrowings | - | 50.25 |
| | (b) Lease Liabilities | 5.70 | 3.42 |
| | (c) Trade payables | 48.57 | 46.47 |
| | (d) Other Financial Liabilities | - | - |
| | (e) Other current liabilities | 13.92 | 17.36 |
| | (f) Short-term provisions | 53.23 | 50.02 |
| | Current Tax Liabilities | 26.24 | 45.98 |
| | Sub-total - Current liabilities | 147.66 | 213.49 |
| | TOTAL-EQUITY AND LIABILITIES | 2,037.60 | 2,082.85 |
PLACE: HYDERABAD
DATE: 28-05-2026
By Order of the Board
For ObjectOne Information Systems Limited
K. Ravi Shankar
Managing Director
DIN: 0272407
K Ravi
Shankar
Digitally signed
by K Ravi
Shankar
Date: 2026.05.28
17:21:28 +05'30'
| OBJECTONE INFORMATION SYSTEMS LIMITED | ||
|---|---|---|
| Statement of Cash flow for the Year ended 31st March 2026 | ||
| Rs. In lakhs | ||
| Particulars | For the year ended 31st March, 2026 | For the year ended 31st March, 2025 |
| A. Cash flow from operating activities | ||
| Profit / (Loss) before tax | 22.76 | 132.61 |
| Adjustments to reconcile profit before tax to net cash from / (used in) operating activities. | ||
| Depreciation on property, plant and equipment | 0.00 | 0.00 |
| Finance income (including fair value change in financial instruments) | 50.51 | 54.69 |
| Finance costs (including fair value change in financial instruments) | -22.81 | -20.91 |
| Profit on sale of Asset | 29.94 | 22.56 |
| (Gain)/loss on sale of Investment | 0.00 | -2.03 |
| Other adjustments (Ind AS) | 1.64 | - |
| Less: Profit on loss on fixed assets | - | - |
| Operating Profit before working capital changes | 82.04 | 106.85 |
| Working capital adjustments | ||
| Decrease/ (increase) in Trade and Other Advances | 20.08 | 30.81 |
| Decrease/ (increase) in Inventory | -141.74 | 79.79 |
| Increase/ (decrease) in Trade Payables | 2.03 | -79.22 |
| (Increase) / decrease in Trade Receivables | 45.33 | 239.04 |
| (Decrease)/ increase in Long Term Provisions | 17.28 | 7.76 |
| Decrease/ (increase) in other Current assets | 17.12 | 1.71 |
| (Decrease)/ increase in Short Term Provisions | -16.52 | 32.30 |
| Decrease/ (increase) in other Non Current assets | -5.85 | 4.25 |
| Decrease/ (increase) in Right of use Asset | -3.41 | -3.16 |
| Increase/ (decrease) Other Current Liabilities | -3.44 | 5.21 |
| Increase/ (decrease) in Short term borrowings | -50.25 | 37.53 |
| Sub Total | -119.38 | 356.02 |
| Income tax paid | 20.67 | 53.89 |
| Net cash flows from operating activities (A) | -57.99 | 488.98 |
| B. Cash flow from Investing activities | ||
| Payment for purchase and construction of property, plant and equipment | -27.01 | -162.91 |
| Payment for purchase and construction of investment properties | - | - |
| Payment for purchase and development of intangible assets | - | - |
| Purchase of financial instruments | - | - |
| Acquisition of subsidiaries (net of cash acquired) | - | - |
| Proceeds from sale of property, plant and equipment | 0.00 | 10.50 |
| Proceeds from sale of financial instruments | - | - |
| Interest received | 22.81 | 20.91 |
| Refund/ (Investment) in bank deposits for more than 3 months | - | - |
| Loans given | - | - |
| Repayment of loans given | - | - |
| Net cash flows from / (used in) investing activities (B) | -4.20 | -131.59 |
| C. Cash flow from financing activities | ||
| Proceeds from issue of share capital | - | - |
| Proceeds from unlisted non convertible debentures | - | - |
| Proceeds from redeemable preference shares | - | - |
| Proceeds from long term loans and borrowings | - | - |
| Proceeds from Lease Liabilities | - | - |
| Proceeds from sale of treasury shares | - | - |
| Proceeds from exercise of share options | - | - |
| Proceeds from settlement of derivative | - | - |
| Transaction costs related to loans and borrowings | - | - |
| Interest payment | -29.94 | -22.56 |
| Acquisition of Non-controlling interests | - | - |
| Repurchase of treasury shares | - | - |
| Net Cash flows from / (used in) Financing activities (C) | -29.94 | -22.56 |
| Net Increase / (decrease) in cash and cash equivalents (A+B+C) | -92.13 | 224.93 |
| Opening Balance of Cash | 532.82 | 197.89 |
| Closing Balance | 440.68 | 532.82 |
| Components of Cash and Cash Equivalents | ||
| Cash on Hand | 3.17 | 1.54 |
| Balances with bank in current account | 437.52 | 531.27 |
| Balance at the end of the year | 440.68 | 532.81 |
PLACE: HYDERABAD
DATE: 28-05-2026
By Order of the Board
For Objectives Information to HYDERABAD
K. Ravi Shankar
Managing Director
DIN: 0272407
K Ravi Shankar
Digitally signed by K Ravi Shankar
Date: 2026.05.28
17:21:50 +05'30'
ObjectOne Information Systems Limited
CIN No: L31300TG1996PLCO23119
Regd. Office: 8-3-988/34/7/2/1&2, Kamalapuri Colony, Srinagar Colony Main Road
Hyderabad - 500 073
Statement of Audited Results for the Quarter and Period ended 31-03-2026
Rupees in lacs
| S.No | Particulars | Quarter Ended | Year Ended | ||
|---|---|---|---|---|---|
| 3/31/2026 | 12/31/2025 | 3/31/2026 | 3/31/2025 | ||
| (Refer Notes Below) | (Audited) | (Un-Audited) | (Audited) | (Audited) | |
| 1 | Total Income from Operations | 443.76 | 392.58 | 1478.00 | 1828.61 |
| 2 | Net Profit/Loss for the period (before Tax, Exceptional items and Extraordinary items) | 66.74 | 55.96 | 22.76 | 132.61 |
| 3 | Net Profit/(Loss) for the period before tax(after Exceptional items and Extraordinary items) | 66.74 | 55.96 | 22.76 | 132.61 |
| 4 | Net Profit/(Loss) for the period (after Tax, Exceptional items and Extraordinary items) | 51.85 | 57.43 | 9.08 | 84.04 |
| 5 | Total Comprehensive Income for the period (Comprising Profit/(Loss) for the period (after tax) and other Comprehensive Income (after tax)) | 51.85 | 57.43 | 9.08 | 84.04 |
| 6 | Equity Share Capital | 105.12 | 105.12 | 105.12 | 105.12 |
| 7 | Reserves (excluding revaluation reserve) as shown in the Audited Balance Sheet of the previous year | 0.00 | 0.00 | 0.00 | 0.00 |
| 8 | Earnings per equity share - (for Continuing and discontinued Operation) | ||||
| (a) Basic | 0.49 | 0.55 | 0.09 | 0.80 | |
| (b) Diluted | 0.49 | 0.55 | 0.09 | 0.80 |
Notes :
| 1 | The above audited financial results for the quarter and period ended 31st March, 2026 were taken on record at the meeting of the Board of Directors held on 30th May 2025 after being reviewed and recommended by the Audit Committee |
|---|---|
| 2 | The figures for the previous period/year have been regrouped/reclassified, wherever necessary |
| 3 | The Company operates in a single segment i.e. IT/ITES |
PLACE: HYDERABAD
DATE : 28-05-2026
By Order of the Board
For ObjectOne Information Systems Ltd.
K. Ravi Shankar
Managing Director
DIN :0272407
K Ravi Shankar
Digitally signed
by K Ravi Shankar
Date: 2026.05.28
17:22:09 +05'30'
ఆధీన వనీ శాస్త్రవేత్త సిద్ధిపేట రిమార్చి
CIN No: L31300TG1996PLC023119
రిజిస్టర్ ఆపిన్: 8-3-988 / 34/7/2/1 & 2, కమలాపురి కాలనీ, శ్రీనగర్ కాలనీ మండలి రోడ్
హైదరాబాద్- 500 073
ఆడిటెడ్ విశేషం సారాంశం 31 మార్చి, 2026లో ముగిసిన త్రిమానికం/ ముగిసిన కాలానికి
రూపీయాలు లక్ష్యం
| 5.No | వివరాలు | ముగిసిన త్రిమానికం | ముగిసిన సంవత్సరానికి |
|---|---|---|---|
| 3/31/2026 | 12/31/2025 | 3/31/2026 | 3/31/2025 |
| (Refer Notes Below) | ఆడిటెడ్ | అనీ-ఆడిటెడ్ | |
| 1 | ఆనరేషన్ల నుండి పూర్తి ఆదాయం | 443.76 | 392.58 |
| 2 | కాలువ్యవధి కోరుకు నికర లాభం/(నష్టం) (మనుష్య మినహాయింపుగా మరియు/లేదా అసాధారణ జలంలకు ముందు) | 66.74 | 55.96 |
| 3 | మనుష్య ముందు కాలువ్యవధి కోరుకు నికర లాభం/(నష్టం) (మినహాయింపుగా మరియు/లేదా అసాధారణ జలంల తరువాత) | 66.74 | 55.96 |
| 4 | మనుష్య తరువాత కాలువ్యవధి కోరుకు నికర లాభం/(నష్టం) (మినహాయింపుగా మరియు/లేదా అసాధారణ జలంల తరువాత) | 51.85 | 57.43 |
| 5 | కాలువ్యవధి కోరుకు పూర్తి సమగ్ర ఆదాయం (కాలువ్యవధి కోరుకు కంప్లైమింగ్ లాభం/(నష్టం) (మనుష్య తరువాత) మరియు ఇతర సమగ్ర ఆదాయం (మనుష్య తరువాత) | 51.85 | 57.43 |
| 6 | అత్యధిక వాతా మూలధనం | 105.12 | 105.12 |
| 7 | రిజర్వులు (గత సం) | యొక్క ఆడిట్ చేసిన బ్యాలెన్స్ వీట్ లో మానవులు రిజిస్ట్రేషన్ రిజర్వులు మినహాయించి) | 0.00 |
| 8 | వాతా ఒక్కోందికి రాబడి (అసాధారణ జలంల తరువాత) (రూ. 10/- చేష్ట్యం) | 0.49 | 0.55 |
| (ఎ) బేసిక్ (రూ.లలో) | 0.49 | 0.55 | |
| (బి) ప్రణాళిక (రూ.లలో) | 0.49 | 0.55 |
గమనిక :
| 1 | సెప్టి (లిస్టింగ్ & అడర్ డిప్యోమర్ రిక్రూట్/అంతర్గతం), రెగ్యులేషన్, 2015 యొక్క రెగ్యులేషన్ 25 కింద స్టాక్ ఎక్స్ఛేంజలతో దాటిన చేయబడిన త్రిమానిక ఆర్థిక విశేషాలు యొక్క వివరణాత్మక ఫార్మాట్ యొక్క సారాంశం పై విధంగా ఉన్నది. త్రిమానిక ఆర్థిక విశేషాలు పూర్తి వివరాలు స్టాక్ ఎక్స్ఛేంజల వైజ్ ప్రకారం: www.bseindia.com మరియు కంపెనీ యొక్క వైజ్ ప్రకారం: www.objectinfo.com పై అందుబాటులో ఉంటాయి. |
|---|---|
| 2 | మునుపటి కాలం / సంవత్సరానికి సంబంధించిన గణాంకాలు అవసరమైన వైజ్ తీరిగిన సమాధానం చేయబడ్డాయి / తీరిగిన వ్యక్తిగతంగా ఉండే IT/ITESలో వినిపిస్తుంది |
| 3 | కంపెనీ ఒక విభాగంలో అంటే IT/ITESలో వినిపిస్తుంది |
స్థలం: హైదరాబాద్
రెడ్ : 28-05-2026
K Ravi Shankar
Digitally signed by K
Ravi Shankar
Date: 2026.05.28
17:22:28 +05'30'
INDIA
P. MURALI & CO.,
CHARTERED ACCOUNTANTS
6-3-655/2/3, SOMAJIGUDA,
HYDERABAD - 500 082. T.G. INDIA
Tel. : (91-40) 2332 6666, 2331 2554
(91-40) 2339 3967,
(91-40) 2332 2119, 2331 7032
Email : [email protected]
Website: www.pmurali.com
Independent Auditor's Report on Quarterly and Year to Date Audited Financial Results of the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended.
To the Board of Directors of
OBJECTONE INFORMATION SYSTEMS LIMITED
Report on the audit of the IND AS Financial Results
Opinion:
We have audited the accompanying financial results of M/s OBJECTIVE INFORMATION SYSTEMS LIMITED (the company) for the quarter ended 31st March, 2026 and the year-to-date results for the period from 1st April 2025 to 31st March, 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 these financial results:
a. Are presented in accordance with the requirements of Regulation 33 of the Listing Regulations in this regard; and
b. Give a true and fair view in conformity with the recognition and measurement principles laid down in the applicable Indian Accounting Standards, and other accounting principles generally accepted in India of net profit and other comprehensive income and other financial information of the for the quarter ended 31st March, 2026 as well as the year-to-date results for the period from 1st April 2025 to 31st March, 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 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 results under the provisions of the Companies Act, 2013 and the Rules thereunder, and we have fulfilled our other ethical
INDIA MURALI & CO. Hyderabad
INDIA
P. MURALI & CO.,
CHARTERED ACCOUNTANTS
6-3-655/2/3, SOMAJIGUDA.
HYDERABAD - 500 082. T.G, INDIA
Tel. : (91-40) 2332 6666, 2331 2554
(91-40) 2339 3967,
(91-40) 2332 2119, 2331 7032
Email : [email protected]
Website: www.pmurali.com
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.
Emphasis of Matter Paragraph
- Actuarial valuation report for the year is not provided for the estimation of the gratuity liability. The absence of such a report raises concerns regarding the accuracy and completeness of the financial disclosures related to gratuity obligations.
Our opinion is not modified in respect of this matter.
Management's Responsibilities for the IND AS Financial Results
These quarterly financial results as well as the year-to-date financial results have been prepared on the basis of the interim financial statements. The Company's Board of Directors are responsible for the preparation of these financial results that give a true and fair view of the net profit and other comprehensive income and other financial information in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, 'Interim Financial Reporting' prescribed under Section 133 of the Act read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the LODR 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 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 are free from material misstatement, whether due to fraud or error.
In preparing the financial results, the Board of Directors are responsible for assessing the Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Board of Directors either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so.
INDIA MURALI & CO.
INDIA
P. MURALI & CO.,
CHARTERED ACCOUNTANTS
6-3-655/2/3, SOMAJIGUDA,
HYDERABAD - 500 082. T.G. INDIA
Tel. : (91-40) 2332 6666, 2331 2554
(91-40) 2339 3967,
(91-40) 2332 2119, 2331 7032
Email : [email protected]
Website: www.pmurali.com
The Board of Directors are also responsible for overseeing the Company's financial reporting process.
Auditor's Responsibility for the audit of IND AS Financial Results
Our objectives are to obtain reasonable assurance about whether the 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 financial results.
As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:
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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.
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Obtain an understanding of internal financial controls 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 system in place and the operating effectiveness of such controls.
We have given Unmodified Opinion on the Internal financial Controls of "the company".
-
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.
-
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 results or, if such disclosures are inadequate, to modify our opinion.
INDIA MURALI & CO.
INDIA
P. MURALI & CO.,
CHARTERED ACCOUNTANTS
6-3-655/2/3, SOMAJIGUDA,
HYDERABAD - 500 082. T.G. INDIA
Tel. : (91-40) 2332 6666, 2331 2554
(91-40) 2339 3967,
(91-40) 2332 2119, 2331 7032
Email : [email protected]
Website: www.pmurali.com
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 financial results represent the underlying transactions and events in a manner that achieves fair presentation.
- Obtain sufficient appropriate audit evidence regarding the Financial Results of the Company to express an opinion on the 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, 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 IND AS Financial Results include the results for the quarter ended 31st March 2026 being the balancing figures between the audited figures in respect of the full financial year and the published unaudited year figures up to the third quarter of the current financial year which were subjected to limited review by us.
For P Murali & Co.,
Chartered Accountants
Firm's Registration No.: 007257S
Prtner
M.No.: 020085
UDIN: 26020085DIZBMG6812
Place: Hyderabad
Date: 28.05.2026