Subject: Regulation 30 (read with Part A of Schedule III) and Regulation 33, 52 and other applicable Regulations of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 ("Listing Regulations")

Dear Sir/Madam,

This is to inform you that the Board of Directors of the Company at their meeting held today i.e. on Friday, May 29th, 2026, which commenced at 11.00 a.m. and concluded at 06.30 P.m., have considered the following businesses(s):

Considered and approved the Audited Standalone and Consolidated Financial results for the quarter and financial year ended on 31st March, 2026. (Copy Enclosed)
Considered and took on record the Audit Report on Standalone and Consolidated Financial Results for the quarter and financial year ended on 31st March, 2026. (Copy Enclosed)
To considered and approved the Audited Standalone and Consolidated Financial Statements for the Financial Year ended 31st March, 2026.
Considered and took on record the Audit Report on Standalone and Consolidated Financial Statements for the financial year ended on 31st March, 2026.
Declaration pursuant to Regulation 33(3)(d) of the Listing Regulations regarding Unmodified Opinion of the Statutory Auditors on the Audit Report of Standalone and Consolidated Financial Results for the Financial Year ended on 31st March 2026. (Copy Enclosed)
Taking note of non-applicability disclosure pursuant to SEBI Circular No. SEBI/HO/DDHS/CIR/P/2018/144, dated November 26, 2018, SEBI Circular No. SEBI/HO/DDHS/P/CIR/2021/613 dated August 10, 2021 updated on April 13, 2022 and SEBI Circular No. SEBI/HO/DDHS/DDHS-RACPODI/P/CIR/2023/172 dated October 19, 2023 w.r.t. fund raising by issuance of Debt Securities by Large Entities. (Copy Enclosed)
Certificate under Regulation 17(8) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.
Certificate under Regulation 33(2)(a) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.
To take note of the Circular: NF-25013/3/2025--NFRA dated 07.01.2026 issued by National Financial Reporting Authority.
To take note of the fine levied by BSE [as per SEBI Master Circular No. SEBI/HO/CFD/PoD2/CIR/P/0155 dated November 11, 2024 (Chapter-VII(A)-Penal Actions for Non-Compliance)] Non-compliance with the requirement to disclose related party transactions under Regulation 23 (9) in the format as specified and with in

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SMT ENGINEERING LIMITED

(Formerly known as Adarsh Mercantile Limited)

Corporate Identity Number (CIN): L33120MP1992PLC080093

[email protected]

www.smtel.in +91 9109197950

Reg.Off: Plot No. 23d 'Sector A' Sanwer Road Industrial Area, Near Parle G Biscuit Factory, Indore 452015 (M.P.) India.

the prescribed timeline, for the half year ended September 2025, and to provide comment's to be disclosed on the BSE.

Reviewed the updated Policy on Materiality of Related Party Transactions.
Appointment of M/s Pradhumn Pathak and Associates, Chartered Accountants, as the Internal Auditor of the Company for the financial year 2026-27.

You are requested to take the above information on record.

For SMT Engineering Limited
(Formerly known as Adarsh Mercantile Limited)

Ajay Jaiswal

Ajay Jaiswal
Managing Director
DIN: 01754887

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CA INDIA

M/s. Anil Kamal Garg & Company

CHARTERED ACCOUNTANTS

"Kamal Kripa", 97, Jaora Compound, Indore - 452 001 (M.P.)

Phone: 0731-2700940, 2704354

Independent Auditors’ Report on the Quarterly and Year to Date Audited Standalone 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

SMT ENGINEERING LIMITED

Report on the Audit of Standalone Financial Results

Opinion

We have audited the accompanying standalone financial results of SMT ENGINEERING LIMITED (“the Company”) for the quarter and year ended March 31st, 2026 (“the 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 Regulation 33 of the Listing Regulations in this regard; and

ii. gives a true and fair view in conformity with the recognition and measurement principles laid down in the applicable Indian Accounting Standards (Ind AS) 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 and year ended March 31st, 2026.

Basis for Opinion

INDIA

Contd..2

[ 2 ]

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

Management’s Responsibilities for the Standalone Financial Results

The Statement has been prepared on the basis of the annual standalone financial statements for the year ended March 31st, 2026. 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 and other comprehensive income of the Company and other financial information in accordance with the Indian Accounting Standards (Ind AS) 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.

Auditors’ 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 auditors’ 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.

Contd..3

[ 3 ]

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 Standalone 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 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.
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 the complete set of Standalone financial Statements on whether the company has adequate internal financial controls with reference to standalone 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.
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 auditors’ 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 auditors’ report. However, future events or conditions may cause the Company to cease to continue as a going concern.

INDORE
Contd...4

[ 4 ]

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.

We were neither engaged to review, nor we have reviewed the comparatives figures including the reconciliation to the Total Comprehensive Income for the quarter and year ended on 31.03.2025 and accordingly we do not express any conclusion on the result in the statement for the quarter and year ended on 31.03.2025 as these figures have been furnished by the Management.

Our opinion on the same is not modified in respect of the above matter.

Place : Indore
Dated : May 29th, 2026

For : Anil Kamal Garg & Company
Chartered Accountants
ICAI Firm Registration No. 004186C

Devendra Bansal
Partner
Membership No. 078057
ICAI UDIN: 26078057SUBWQU3327

SMT

SMT ENGINEERING LIMITED

(formerly known as Adarsh Mercantile Limited)

CDV: L33120MP399IPLC000093

Regd. Office: Plat No. 23D, Sector A, Saewer Road Industrial Area, Indore- 452015

Email Id: [email protected], Website: www.smtel.in

Contact Details: +91 91091-97950

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

PREPARED IN COMPLIANCE WITH THE INDIAN ACCOUNTING STANDARDS (Ind-AS)

| S. No. | Particulars | Quarter ended
31st March, 2026
(Audited) | Preceding three months ended on
31st December, 2025
(Unaudited) | Corresponding three months ended
in the Previous year
31st March, 2025
(Audited) | Year ended on
31st March, 2026
(Audited) | Previous Year ended on
31st March, 2025
(Audited) |
| --- | --- | --- | --- | --- | --- | --- |
| 1 | Income from Operations | - | - | 654.05 | - | 747.27 |
| a) Revenue from Operations | - | - | (21.43) | 190.15 | 10.21 |
| b) Other Income | 67.66 | 41.67 | - | - | - |
| 2 | Expenses | - | - | - | - | - |
| a) Cost of Material Consumed | - | - | - | - | - |
| b) Purchase of Stock in Trade | - | - | 86.99 | - | 713.29 |
| c) Changes in Inventories of Finished Goods, Stock in Trade & Work in Progress | - | - | 535.35 | - | 0.71 |
| d) Employee Benefit Expenses | 27.43 | 25.80 | 0.48 | 104.07 | 7.60 |
| e) Finance Cost | 0.36 | - | - | 0.36 | - |
| f) Depreciation & Amortization Expenses | - | - | - | - | - |
| 3 | Total Expenses | 0.91 | 3.88 | 8.89 | 19.21 | 17.12 |
| Total Expenses | 28.70 | 29.68 | 631.71 | 123.66 | 730.72 |
| 3 | Profit before exceptional items & tax (1-2) | 38.96 | 11.99 | 0.91 | 66.51 | 10.76 |
| 4 | Exceptional items | - | - | - | - | - |
| 5 | Profit before tax (3-4) | 38.96 | 11.99 | 0.91 | 66.51 | 10.76 |
| 6 | Tax Expenses | - | - | - | - | - |
| 1) Current Tax | 9.74 | 7.00 | - | 16.74 | - |
| 2) Deferred Tax | - | - | - | - | - |
| 3) Income tax for earlier years | - | - | 0.01 | - | 0.68 |
| Total Tax Expenses | 9.74 | 7.00 | 0.01 | 16.74 | 0.68 |
| 7 | Total Profit: (Loss) for Period | 29.22 | 4.99 | 0.90 | 49.77 | 18.08 |
| 8 | Other Comprehensive Income (net of tax) | - | - | - | - | - |
| a) Items that will not be reclassified subsequently to Profit or Loss | - | - | 0.02 | - | 0.02 |
| b) Impact of tax relating to items that will not be reclassified subsequently to profit or loss | - | - | - | - | - |
| c) Fair Value changes of investments, net | - | - | - | - | - |
| 9 | Total Comprehensive Income (net of tax) | - | - | 0.02 | - | 0.02 |
| 10 | Total Comprehensive Income for the period | 29.22 | 4.99 | 0.92 | 49.77 | 18.10 |
| 11 | Details of Equity Share Capital | - | - | - | - | - |
| Weighted Average Paid up equity share capital | 1,672.38 | 1,652.00 | 1,652.00 | 1,672.38 | 1,652.00 |
| Face Value of Equity Share Capital | 10.00 | 10.00 | 10.00 | 10.00 | 10.00 |
| 12 | Earnings Per Equity Shares | - | - | - | - | - |
| 1. | Earnings per equity share for continuing operations | - | - | - | - | - |
| Basic earnings (Loss) per share from continuing operations | 0.17 | 0.03 | 0.02 | 0.30 | 0.47 |
| Diluted earnings (Loss) per share from continuing operations | 0.17 | 0.03 | 0.02 | 0.30 | 0.47 |
| II. | Earnings per equity share for discontinued operations | - | - | - | - | - |
| Basic earnings (Loss) per share from discontinued operations | - | - | - | - | - |
| Diluted earnings (Loss) per share from discontinued operations | - | - | - | - | - |
| III. | Earnings Per Equity Shares | - | - | - | - | - |
| Basic earnings (Loss) per share from continuing and discontinued operations | 0.17 | 0.03 | 0.02 | 0.30 | 0.47 |
| Diluted earnings (Loss) per share from continuing and discontinued operations | 0.17 | 0.03 | 0.02 | 0.30 | 0.47 |

By Order of the Board of Directors

For SMT Engineering Limited

(formerly known as Adarsh Mercantile Limited)

Place: Indore

Date: May 29th, 2026

Ajoy Jaiswal

Managing Director & CFO

DEN: 01754887

SMT ENGINEERING LIMITED
(formerly known as Adarsh Mercantile Limited)
CIN: L33120WR1992PLC055082
Registered Office: Plot No. 23D, Sector A, Saawer Road Industrial Area, Indore- 452015
Email Id: [email protected], Website: www.adarshmercantile.in
Contact Details: +91 91891-97950
STATEMENT OF ASSETS AND LIABILITIES AS AT 31ST MARCH, 2026 (STANDALONE)
(Rs. In Lacs)

| S. No. | Particulars | As at year ended
21st March, 2026
(Audited) | As at year ended
21st March, 2025
(Audited) |
| --- | --- | --- | --- |
| 1 | ASSETS | |
| | NON-CURRENT ASSETS | | |
| | a) Investment Property | - | - |
| | b) Financial Assets | - | - |
| | i) Investments | 2,744.60 | 2,744.60 |
| | ii) Trade Receivables | - | - |
| | iii) Loans | - | - |
| | iv) Others | - | - |
| | v) Deferred Tax Assets (net) | - | - |
| | d) Other Non-Current Assets | - | - |
| | TOTAL NON-CURRENT ASSETS | 2,744.60 | 2,744.60 |
| 2 | CURRENT ASSETS | | |
| | a) Inventories | - | - |
| | b) Financial Assets | - | - |
| | i) Investments | - | - |
| | ii) Trade Receivables | - | - |
| | iii) Cash and Cash Equivalents | 0.50 | 681.16 |
| | iv) Loans | 6,476.77 | 2,267.05 |
| | v) Other Financial Assets | - | - |
| | e) Other Current Assets | 13.08 | - |
| | d) Current Tax Assets (net) | 2.28 | 0.59 |
| | TOTAL CURRENT ASSETS | 4,492.63 | 2,948.77 |
| 3 | EQUITY AND LIABILITIES | | |
| | EQUITY | | |
| | a) Equity Share Capital | 1,807.00 | 1,652.00 |
| | b) Other Equity | 7,388.56 | 4,010.59 |
| | TOTAL EQUITY | 9,195.56 | 5,662.59 |
| 2 | LIABILITIES | | |
| | NON CURRENT LIABILITIES | | |
| | a) Financial Liabilities | - | - |
| | i) Borrowings | - | - |
| | ii) Trade Payables | - | - |
| | iii) Other Financial Liabilities | - | - |
| | b) Provisions | - | - |
| | c) Deferred Tax Liabilities (net) | - | - |
| | d) Other Non Current Liabilities | - | - |
| | TOTAL NON CURRENT LIABILITIES | - | - |
| | CURRENT LIABILITIES | | |
| | a) Financial Liabilities | - | 10.00 |
| | i) Borrowings | - | - |
| | ii) Trade Payables | - | - |
| | iii) Other Financial Liabilities | 38.85 | 20.74 |
| | b) Other Current Liabilities | - | 0.04 |
| | c) Provisions | 2.82 | - |
| | d) Current Tax Liabilities (Net) | - | - |
| | TOTAL CURRENT LIABILITIES | 41.67 | 30.78 |
| | TOTAL EQUITY AND LIABILITIES | 9,237.21 | 5,693.37 |

By Order of the Board of Directors
For SMT Engineering Limited
(formerly known as Adarsh Mercantile Limited)

Place: Indore
Date: May 29th, 2026

Ajay Jaiswal
Managing Director & CFO
DIN: 01754887

SMT

SMT ENGINEERING LIMITED

CIN: L33120MP1992PLC080093

Regd. Office: Plot No. 23D, Sector A, Sanwer Road Industrial Area, Indore- 452015

Email Id: [email protected], Website: www.smtelin

Contact Details: +91 91091-97950

(Rs. In Lacs)

STANDALONE CASH FLOW FOR YEAR ENDED ON 31ST MARCH, 2026

| S. No. | Particulars | As at 31st March, 2026
(Audited) | As at 31st March, 2025
(Audited) |
| --- | --- | --- | --- |
| A | CASH FLOW FROM OPERATING ACTIVITIES
Profit before Tax | 66.51 | 18.76 |
| | Adjustment for non cash items:
Depreciation and Amortization Expenses | - | - |
| | Interest Income | (190.15) | (10.21) |
| | (Profit) / Loss on sale of Investment | - | 0.30 |
| | Operating profit before working capital changes | (123.64) | 8.85 |
| | Adjustment for changes in Working Capital:
Trade Receivables, Loans and Advances and Other Assets | (4,222.84) | (1,698.81) |
| | Inventories | - | 0.71 |
| | Trade Payables, Other liabilities and Provisions | 20.89 | (7.86) |
| | Cash Generated from Operations | (4,325.59) | (1,697.11) |
| | Direct Taxes Paid (net of refunds) | (18.42) | 10.37 |
| | Net Cash Flows (Used in) Operating Activities | (4,344.01) | (1,686.74) |
| B | CASH FLOW FROM INVESTING ACTIVITIES
Gain/(Loss) on sale of Investments | - | 1.76 |
| | Interest Income | 190.15 | 10.21 |
| | Net Cash Flows (Used In) / From Investing Activities | 190.15 | 11.97 |
| C | CASH FLOWS FROM FINANCING ACTIVITIES
Repayment of short term borrowings (Net) | (10.00) | 10.00 |
| | Issue/(Redemption) of Equity Share capital | 155.00 | 338.09 |
| | Security Premium on issue/(Redemption) of Equity Share capital | 3,328.20 | 1,906.66 |
| | Net Cash Flows From / (Used In) Financing Activities | 3,473.20 | 2,254.75 |
| | | | |
| | Net Changes in Cash and Cash Equivalents (A)+(B)+(C) | (680.66) | 579.98 |
| | | | |
| | Opening Cash and Cash Equivalent | 681.16 | 101.18 |
| | | | |
| | Closing Cash and Cash Equivalent | 0.50 | 681.16 |

By Order of the Board of Directors

For SMT Engineering Limited

Place: Indore

Ajay Jaiswal

Managing Director & CFO

DIN: 01754887

SMT ENGINEERING LIMITED
(formerly known as Adarsh Mercantile Limited)
CIN: L33120MP1992PLC080093
Regd. Office: Plot No. 23D, Sector A, Sanwer Road Industrial Area, Indore- 452015
Email Id: [email protected], Website: www.smtel.in
Contact Details: +91 91091-97950
SMT
Plastic Extrusion Machines
www.smt-woods.com

NOTES:

The Statutory Auditors have carried out Audit on the aforesaid financial results for the quarter and year ended 31st March 2026 and have expressed an unqualified audit opinion and the said report of Auditors was placed before the Board and was noted by the Directors.
The aforesaid financial results was reviewed by the audit committee and was approved by the board of directors at its meeting held on 29th May, 2026.
This Statement has been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (Ind AS) as amended by the Companies (Indian Accounting Standards) (Amended) Rules, 2016 as prescribed under section 133 of the Companies Act, 2013 and other recognised accounting practices and policies o the extent applicable.
The format for audited results as prescribed in SEBI's Circular CIR/CFD/CMD/15/2015 dated November 30, 2015 has been modified to the extent required to comply with requirements of SEBI circular dated July 5, 2016, Ind AS and Schedule III (Division II) to the Companies Act, 2013 applicable to Companies that are required to comply with Ind AS.
During the year the company has increased the Authorised Share Capital from existing Rs. 17,00,00,000/- (Rupees Seventeen Crore only) divided into 1,70,00,000 (One Crore Seventy Lakh) Equity Shares of Rs. 10/- (Rupees Ten only) each to Rs. 18,10,00,000/- (Rupees Eighteen Crores Ten Lakh Only) divided into 1,81,00,000 (One Crore Eighty- One Lakh) Equity Shares of Rs. 10/- (Rupees Ten only) each ranking pari passu in all respect with the existing Equity Shares of the Company.
During the year the company has issued 15,50,000 (Fifteen Lakh Fifty Thousand) Equity Shares of Rs. 10/- (Rupees Ten Only) each, on a preferential basis for cash at a price of Rs. 225/- (Rupees Two Hundred Twenty Five Only) per Equity Share (including a premium of Rs. 215/- (Rupees Two Hundred Fifteen) (“Preferential Allotment Price”), aggregating to Rs. 34,87,50,000 /- (Rupees Thirty Four Crores Eighty- Seven Lakhs Fifty Thousand Only) on a preferential issue basis (“Preferential Allotment”).
Previous year period figures have been regrouped/rearranged, wherever necessary (to make them comparable with the current period figures).

By Order of the Board of Directors
For SMT Engineering Limited
(formerly known as Adarsh Mercantile Limited)

Place: Indore
Date: May 29th, 2026

Ajay Jaiswal
Managing Director & CFO
DIN: 01754887

CA INDIA

M/s. Anil Kamal Garg & Company

CHARTERED ACCOUNTANTS

"Kamal Kripa", 97, Jaora Compound, Indore - 452 001 (M.P.)

Phone: 0731-2700940, 2704354

Independent Auditors’ Report on the Quarterly and Year to Date Audited Consolidated 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

Report on the Audit of Consolidated Financial Results

Opinion

We have audited the accompanying consolidated annual financial results of SMT ENGINEERING LIMITED (“Holding Company”) and its subsidiaries (the Holding Company and its subsidiaries together referred to as “the Group”) for the quarter and year ended March 31st, 2026 (“the 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. includes the financial results of the following entities:

Holding Company: SMT Engineering Limited
Subsidiaries:

S. No.	Name of the Entity	Relationship
1	Sai Machine Tools Private Limited	Wholly owned subsidiary
2	Chemerix Life Sciences Private Limited	Step down subsidiary

ii. are presented in accordance with the requirements of the Listing Regulations in this regard; and

Contd..2

[2]

i. gives a true and fair view in conformity with the recognition and measurement principles laid down in the applicable Indian Accounting Standards (Ind AS) and other accounting principles generally accepted in India, of the net profit and other comprehensive income and other financial information of the Group for the quarter and 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 “Auditors’ Responsibilities for the Audit of the Consolidated 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 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 Ethics. We believe that the audit evidence obtained by us and other auditors in terms of their reports referred to in “Other Matter” paragraph below, is sufficient and appropriate to provide a basis for our opinion.

Management’s Responsibilities for the Consolidated Financial Results

The Statement has been prepared on the basis of the annual consolidated financial statements for the year ended March 31st, 2026. The Holding Company Board of Directors are responsible for the preparation and presentation of the Consolidated Statement that gives a true and fair view of the net profit and other comprehensive income of the Group and other financial information in accordance with the Indian Accounting Standards (Ind AS) 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 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 the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the Consolidated Statement that give a true and fair view and are free from material misstatement, whether due to fraud or error, which have been used for the purpose of preparation of the Consolidated Statement by the Directors of the Holding Company, as aforesaid.

INDORE
Contd..3

[ 3 ]

In preparing the Consolidated Statement, the 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 entities included in the group are also responsible for overseeing the Group’s financial reporting process.

Auditors’ Responsibilities for the Audit of the Consolidated Financial Results

Our objectives are to obtain reasonable assurance about whether the Consolidated Statement as a whole is free from material misstatement, whether due to fraud or error, and to issue an auditors’ 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 Consolidated 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 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.
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 the complete set of Consolidated financial Statements on whether the group has adequate internal financial controls with reference to consolidated financial statements in place and the operating effectiveness of such controls.

INDORE
Contd...4

[ 4 ]

Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Board of Directors.
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 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 auditors’ 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 auditors’ 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 Statement, including the disclosures, and whether the Statement represents the underlying transactions and events in a manner that achieves fair presentation.
Obtain sufficient and appropriate audit evidence regarding the Consolidated Financial Results of the Group of which we are the independent auditors and whose financial information we have audited, to express an opinion on the Consolidated Financial Results. We are responsible for the direction, supervision and performance of the audit of the financial information of such entity included in the Statement of which we are the independent auditors. For the other entity included in the Statement, which has been audited by other auditors, such other auditors remain responsible for the direction, supervision and performance of the audit carried out by them. We remain solely responsible for our audit opinion.

We communicate with those charged with governance of the Holding Company and such other entity included in the Statement of which we are the independent auditors 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.

Contd...5

[5]

We also performed procedures in accordance with the Circular No. CIR/CFD/CMD1/44/2019 dated March 29, 2019 issued by the Securities Exchange Board of India under Regulation 33 (8) of the Listing Regulations, to the extent applicable.

Other Matter

Our opinion on the same is not modified in respect of the above matter.

Place : Indore
Dated : May 29th, 2026

For : Anil Kamal Garg & Company
Chartered Accountants
ICAI Firm Registration No. 004186C

Devendra Bansal
Partner
Membership No. 078057
ICAI UDIN: 26078057IVRRUR7114

CDN: L01C006F0952FLC08000

Regd. Office: Plot No. 11D, Sector A, Seaver Road Industrial Area, Indore 403865

Email Id: [email protected], Website: www.smt4.ln

Contact Details: +91 91891-97958

SMT

Pacific Merchandise Merchandise

International

STATEMENT OF CONSOLIDATED ACQUIRED FINANCIAL RESULTS FOR THE QUARTER AND YEAR ENDED 31ST MARCH, 2026

PREPARED IN COMPLIANCE WITH THE INDIAN ACCOUNTING STANDARDS (Ind. 65)

| S. No. | Participant | Quarter ended
31st March, 2026 | Preceding three
month ended on
31st November, 2025 | Corresponding three
month ended on the
Previous year
31st March, 2025 | Year ended on 31st
March, 2026 | Previous Year
ended on
31st March, 2025 |
| --- | --- | --- | --- | --- | --- | --- |
| | | (Audited) | (Unaudited) | (Audited) | (Audited) | (Audited) |
| 1 | Income from Operations | | | | | |
| | a) Revenue from Operations | 7,410.17 | 2,088.05 | 2,000.63 | 16,223.83 | 2,101.85 |
| | b) Other Income | 20.47 | 4.39 | (21.47) | 48.93 | 8.17 |
| | Total Income from Operations (net) | 7,438.64 | 2,693.44 | 1,985.16 | 16,273.78 | 2,110.92 |
| 2 | Expenses | | | | | |
| | a) Cost of Material Consumed | 4,709.29 | 2,054.05 | 693.40 | 11,559.91 | 693.40 |
| | b) Purchase of Stock in Trade | - | - | 86.99 | - | 711.29 |
| | c) Changes in Inventories of Finished Goods, Stock in Trade & Work in Progress | (300.61) | (718.77) | 701.17 | (1,070.84) | 238.21 |
| | d) Employee Benefit Expenses | 422.77 | 180.44 | 19.90 | 1,424.55 | 37.92 |
| | e) Finance Cost | 122.18 | 160.43 | 2.56 | 433.69 | 5.56 |
| | f) Depreciation & Amortization Expenses | 32.44 | 25.13 | 0.21 | 101.02 | 0.35 |
| | g) Other Expenses | 305.85 | 370.45 | 93.64 | 1,370.77 | 148.27 |
| | Total Expenses | 5,459.62 | 2,280.75 | 1,694.99 | 12,732.68 | 1,844.46 |
| 3 | Profit before exceptional item & tax (1-2) | 1,978.72 | 411.69 | 298.17 | 3,501.50 | 245.62 |
| 4 | Exceptional items | - | - | 4.62 | - | 4.62 |
| 5 | Profit before tax (3-4) | 1,978.72 | 411.69 | 294.79 | 3,501.50 | 270.24 |
| 6 | Tax Expenses | | | | | |
| | 1) Current Tax | 584.74 | 85.00 | 16.32 | 986.74 | 16.32 |
| | 2) Deferred Tax | 188.13 | 1.23 | - | 192.94 | - |
| | 3) Income tax for earlier years | - | 52.52 | 18.73 | 53.58 | 19.40 |
| | Total Tax Expenses | 772.87 | 179.81 | 35.65 | 1,255.28 | 39.72 |
| 7 | Net Profit: (Loss) for Period | 1,203.85 | 231.00 | 259.74 | 2,308.02 | 234.55 |
| | Share of Profit in Associate | - | - | - | - | 12.12 |
| 8 | Total Profit: (Loss) for Period | 1,203.85 | 231.00 | 259.74 | 2,308.02 | 246.64 |
| 9 | Other Comprehensive Income (net of tax) | | | | | |
| | a) Items that will not be reclassified subsequently to Profit or Loss | | | | | |
| | i) Equity Instrument through UCL, net | - | - | 0.02 | - | 48.99 |
| | ii) Remuneration of Defined Benefit Plan, net | (20.40) | - | - | (20.40) | - |
| | b) Impact of not relating to items that will not be reclassified subsequently to profit or loss | | | | | |
| | i) Fair Value changes of investments, net | - | - | - | - | - |
| | ii) Remuneration of Defined Benefit Plan, net | 6.64 | - | - | 6.64 | - |
| 10 | Total Comprehensive Income (net of tax) | (19.76) | - | 0.02 | (19.76) | 48.99 |
| 11 | Total Comprehensive Income for the period | 1,106.09 | 231.00 | 259.76 | 2,288.26 | 295.65 |
| 12 | Total Profit or Loss, attributable to | | | | | |
| | Profit or loss, attributable to arrears of parrot | 1,205.85 | 231.00 | 259.74 | 2,308.02 | 246.64 |
| | Total Profit or Loss, attributable to non controlling interest | - | - | - | - | - |
| 13 | Total Comprehensive Income for the period, attributable to | | | | | |
| | Comprehensive Income for the period attributable to shareholders | (19.76) | - | 0.02 | (19.76) | 48.99 |
| | Total Comprehensive Income for the period, attributable to non controlling interest | - | - | - | - | - |
| 14 | Details of Equity Share Capital | | | | | |
| | Weighted Average Paid up equity share capital | 1,672.20 | 1,652.00 | 1,652.00 | 1,672.50 | 1,652.00 |
| | Free Value of Equity Share Capital | 10.00 | 10.00 | 10.00 | 10.00 | 10.00 |
| 15 | Earnings Per Equity Shares | | | | | |
| A. | Earnings per equity share for continuing operations | | | | | |
| | Basic earnings (Loss) per share from continuing operations | 7.21 | 1.40 | 6.68 | 12.85 | 6.35 |
| | Diluted earnings (Loss) per share from continuing operations | 7.21 | 1.40 | 6.68 | 12.85 | 6.35 |
| B. | Earnings per equity share for discontinued operations | | | | | |
| | Basic earnings (Loss) per share from discontinued operations | - | - | - | - | - |
| | Diluted earnings (Loss) per share from discontinued operations | - | - | - | - | - |
| B1. | Earnings Per Equity Shares | | | | | |
| | Basic earnings (Loss) per share from continuing and discontinued operations | 7.21 | 1.40 | 6.68 | 12.85 | 6.35 |
| | Diluted earnings (Loss) per share from continuing and discontinued operations | 7.21 | 1.40 | 6.68 | 12.85 | 6.35 |

Place: Indoor

AJay Jaiswal

DD\01754887

SMT ENGINEERING LIMITED
(formerly known as Adarsh Mercantile Limited)
CIN: L33120MP1992PLC000093
Regd. Office: Plot No. 23D, Sector A, Sauwer Road Industrial Area, Indore- 452015
Email Id: [email protected], Website: www.smtet.in
Contact Details: +91 91091-97950
SSMT
Plastic Extrusion Machines
www.smt.co/ms

STATEMENT OF ASSETS AND LIABILITIES AS AT 31ST MARCH, 2026 (CONSOLIDATED)
(Rs. In Lacs)

| S. No. | Particulars | As at year ended
31st March, 2026
(Audited) | As at year ended
31st March, 2025
(Audited) |
| --- | --- | --- | --- |
| | | | |
| 1 | ASSETS | | |
| | NON-CURRENT ASSETS | | |
| | a) Property, Plant & Equipment | 2,336.95 | 1,751.71 |
| | b) Capital Work-in-Progress | 2,128.09 | 237.27 |
| | c) Right-of-Use Assets | 864.30 | 70.41 |
| | d) Intangible Assets Other than Goodwill | 33.39 | 6.82 |
| | e) Goodwill | 6.76 | 6.76 |
| | f) Financial Assets | | |
| | i) Investments | 302.47 | 3.47 |
| | ii) Others | 2,004.31 | 743.11 |
| | TOTAL NON-CURRENT ASSETS | 7,676.27 | 2,819.55 |
| 2 | CURRENT ASSETS | | |
| | a) Inventories | 10,702.76 | 6,720.46 |
| | b) Financial Assets | | |
| | i) Trade Receivables | 3,403.85 | 2,138.68 |
| | ii) Cash and Cash Equivalents | 127.42 | 2,510.81 |
| | iii) Bank Balance other than cash and cash equivalents | 995.57 | 9.22 |
| | c) Other Current Assets | 3,772.51 | 2,511.35 |
| | TOTAL CURRENT ASSETS | 19,002.11 | 13,890.52 |
| | | | |
| | TOTAL ASSETS | 26,678.38 | 16,710.07 |
| 3 | EQUITY AND LIABILITIES | | |
| | EQUITY | | |
| | a) Equity Share Capital | 1,807.00 | 1,652.00 |
| | b) Other Equity | 10,247.27 | 4,630.81 |
| | TOTAL EQUITY | 12,054.27 | 6,282.81 |
| 2 | LIABILITIES | | |
| | NON CURRENT LIABILITIES | | |
| | a) Financial Liabilities | | |
| | i) Borrowings | 3,678.51 | 1,541.54 |
| | ii) Lease Liabilities | 103.39 | 61.95 |
| | b) Provisions | 77.12 | 31.60 |
| | c) Deferred Tax Liabilities (net) | 230.59 | 44.27 |
| | TOTAL NON CURRENT LIABILITIES | 4,089.61 | 1,679.36 |
| | CURRENT LIABILITIES | | |
| | a) Financial Liabilities | | |
| | i) Borrowings | 4,427.38 | 3,548.32 |
| | ii) Lease Liabilities | 0.07 | 0.07 |
| | iii) Trade Payables | 2,510.20 | 2,350.77 |
| | iv) Other Financial Liabilities | 2,322.61 | 2,202.85 |
| | b) Other Current Liabilities | 225.66 | 154.74 |
| | c) Provisions | 153.83 | 135.34 |
| | d) Current Tax Liabilities (Net) | 894.75 | 355.81 |
| | TOTAL CURRENT LIABILITIES | 10,534.50 | 8,747.90 |
| | | | |
| | TOTAL EQUITY AND LIABILITIES | 26,678.38 | 16,710.07 |
| | | | |

SMT ENGINEERING LIMITED
(formerly known as Adarsh Mercantile Limited)
CIN: L33120MP1992PLC080093
Regd. Office: Plat No. 23D, Sector A, Sanwer Road Industrial Area, Indore- 452015
Email Id: [email protected], Website: www.smteLin
Contact Details: +91 91091-97950
SMT
Private Exclusion Medicines
(www.smt.com)

CONSOLIDATED CASH FLOW FOR YEAR ENDED ON 31ST MARCH, 2026

(Rs. In Lacs)

| S. No. | Particulars | As at 31st March, 2026
(Audited) | As at 31st March, 2025
(Audited) |
| --- | --- | --- | --- |
| A | CASH FLOW FROM OPERATING ACTIVITIES | | |
| Profit before Tax | 3,561.30 | 1,896.51 |
| Adjustment for: | | |
| Depreciation and Amortization Expenses | 101.62 | 79.70 |
| Interest Income | (33.43) | (11.12) |
| Interest on Lease Liabilities | 9.97 | 5.43 |
| Finance Cost | 425.72 | 323.89 |
| Net Loss/(Gain) on disposal of Property Plant & Equipment | - | (162.67) |
| (Profit)/Loss on sale of Investment | - | 0.30 |
| Remessurement of defined benefit plan | (26.40) | 2.57 |
| Operating profit before working capital changes | 4,038.78 | 2,134.61 |
| Adjustment for changes in Working Capital: | | |
| Trade Receivables, Loans and Advances and Other Assets | (4,773.88) | (973.80) |
| Inventories | (3,982.30) | (1,552.25) |
| Trade Payables, Other liabilities and Provisions | 414.12 | (313.24) |
| Cash Generated from Operations | (4,303.28) | (704.68) |
| Direct Taxes Paid (net of refunds) | (521.38) | (165.88) |
| Net Cash Flows (Used In) Operating Activities | (4,824.66) | (870.56) |
| B | CASH FLOW FROM INVESTING ACTIVITIES | | |
| Sale/(Purchase) of Investments | (299.00) | 8.69 |
| Sale/(Purchase) of Property, Plant and Equipment | (3,351.75) | 0.86 |
| Gain/(Loss) on sale of Investments | - | 1.76 |
| Interest Income | 33.43 | 11.12 |
| C | Net Cash Flows (Used In)/From Investing Activities | (3,617.32) | 22.43 |
| CASH FLOWS FROM FINANCING ACTIVITIES | | |
| Proceeds from Issuance of Shares | 3,483.20 | 2,244.75 |
| (Repayment)/Proceeds of Long-term Borrowings | 2,136.97 | (249.90) |
| (Repayment)/Proceeds from Short term Borrowings | 879.06 | 1,391.16 |
| Payment of Lease Liabilities including Interest thereon | (14.92) | (5.49) |
| Finance Cost | (425.72) | (323.89) |
| Net Cash Flows From / (Used In) Financing Activities | 6,058.59 | 3,056.63 |
| Net Changes in Cash and Cash Equivalents (A)+(B)+(C) | (2,383.39) | 2,208.50 |
| Opening Cash and Cash Equivalent | 2,510.81 | 302.31 |
| Closing Cash and Cash Equivalent | 127.42 | 2,510.81 |

SMT ENGINEERING LIMITED
(formerly known as Adarsh Mercantile Limited)
CIN: L33120MP1992PLC080093
Regd. Office: Plot No. 23D, Sector A, Sanwer Road Industrial Area, Indore- 452015
Email Id: [email protected], Website: www.smteLin
Contact Details: +91 91091-97950
SMT
Plastic Extrusion Machines www.smteclin.in

NOTES:

The Statutory Auditors have carried out Audit on the aforesaid financial results for the quarter and year ended 31st March 2026 and have expressed an unqualified audit opinion and the said report of Auditors was placed before the Board and was noted by the Directors.
This Statement has been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (Ind AS) as amended by the Companies (Indian Accounting Standards) (Amended) Rules, 2016 as prescribed under section 133 of the Companies Act, 2013 and other recognised accounting practices and policies o the extent applicable.
The format for audited results as prescribed in SEBI's Circular CIR/CFD/CMD/15/2015 dated November 30, 2015 has been modified to the extent required to comply with requirements of SEBI circular dated July 5, 2016, Ind AS and Schedule III (Division II) to the Companies Act, 2013 applicable to Companies that are required to comply with Ind AS.
The aforesaid financial results was reviewed by the audit committee and was approved by the board of directors at its meeting held on 29th May, 2026.
The Statement includes the results of the following group entities namely;
a. Sai Machine Tools Private Limited- Wholly Owned Subsidiary
b. Chemerix Lifesciences Private Limited- Step Down Subsidiary
Previous year period figures have been regrouped/rearranged, wherever necessary (to make them comparable with the current period figures).

[email protected] | Reg.Off: Plot No. 23d 'Sector A' Sanwer Road Industrial Area, Near Parle G Biscuit Factory, Indore 452015 (M.P.) India.

The Chief General Manager

Listing Operation

BSE Limited

20th Floor P. J. Towers

Dalal Street

Mumbai - 400001

Unit: SMT Engineering Ltd (Scrip code: 538563)

Subject: - Declaration pursuant to Regulation 33(3)(d) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015

Dear Sir/Ma’am,

Pursuant to the provision of Regulation 33(3)(d) of SEBI (Listing Obligations and Disclosure Requirements Regulations), 2015, as amended vide Circular No. CIR/CFD/CMD/56/2016 dated 27th May, 2016, we hereby declare that M/s Anil Kamal Garg and Company, Statutory Auditor of the Company have issued the Audit Reports with Unmodified Opinion with respect to Standalone and Consolidated Financial Results for the Financial Year ended on 31st March 2026.

You are requested to take the above information on record.

Thanking you.

Yours faithfully,

Ajay

Jaiswal

Managing Director

DIN: 01754887

Reg.Off: Plot No. 23d 'Sector A' Sanwer Road Industrial Area, Near Parle G Biscuit Factory, Indore 452015 (M.P.) India.

Date: 29th May, 2026

Mumbai – 400 001.

Unit: SMT Engineering Ltd (Scrip code: 538563)

Subject:- Initial and Annual Disclosure of Non-Applicability of SEBI Circular No. SEBI/HO/DDHS/CIR/P/2018/144, dated November 26, 2018, SEBI Circular No. SEBI/HO/DDHS/P/CIR/2021/613 dated August 10, 2021 updated on April 13, 2022 and SEBI Circular No. SEBI/HO/DDHS/DDHS-RACPODI/P/CIR/2023/172 dated October 19, 2023 w.r.t. fund raising by issuance of Debt Securities by Large Entities

Dear Sir/Ma’am,

With reference to the SEBI Circular No. SEBI/HO/DDHS/CIR/P/2018/144, dated November 26, 2018, SEBI Circular No. SEBI/HO/DDHS/P/CIR/2021/613 dated August 10, 2021 updated on April 13, 2022 and SEBI Circular No. SEBI/HO/DDHS/DDHS-RACPODI/P/CIR/2023/172 dated October 19, 2023 (“SEBI Circulars”) w.r.t. fund raising by issuance of Debt Securities by Large Entities and Disclosure and Compliance’s thereof by such Large Corporates. In this regard, we confirm that SMT Engineering Limited (“the Company”) does not fall in the category of Large Corporates as per the applicability criteria of the aforementioned SEBI Circular for the period ended on 31st March, 2026.

Hence there is no requirement for filing of Initial and Annual Disclosure in ‘Annex - XII-A’ and ‘Annex - XII-B1/B2’ respectively to the said circular for the financial year ended 31.03.2026.

Kindly take the aforesaid information on record.

Thanking you.

Yours faithfully,

Managing Director and CFO

AI assistant

SMT ENGINEERING LIMITED Audit Report / Information 2026

61961_rns_2026-05-29_7cb55901-66d6-4802-91eb-9dbcf87e1805.pdf

Subject: Regulation 30 (read with Part A of Schedule III) and Regulation 33, 52 and other applicable Regulations of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 ("Listing Regulations")

Report on the Audit of Standalone Financial Results

Opinion

Basis for Opinion

Management’s Responsibilities for the Standalone Financial Results

Auditors’ Responsibilities for the Audit of the Standalone Financial Results

Other Matter

SMT ENGINEERING LIMITED

SMT ENGINEERING LIMITED

NOTES:

Report on the Audit of Consolidated Financial Results

Opinion

Basis for Opinion

Management’s Responsibilities for the Consolidated Financial Results

Auditors’ Responsibilities for the Audit of the Consolidated Financial Results

Other Matter

CONSOLIDATED CASH FLOW FOR YEAR ENDED ON 31ST MARCH, 2026

NOTES:

AI assistant

SMT ENGINEERING LIMITED — Audit Report / Information 2026

61961_rns_2026-05-29_7cb55901-66d6-4802-91eb-9dbcf87e1805.pdf

Subject: Regulation 30 (read with Part A of Schedule III) and Regulation 33, 52 and other applicable Regulations of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 ("Listing Regulations")

Report on the Audit of Standalone Financial Results

Opinion

Basis for Opinion

Management’s Responsibilities for the Standalone Financial Results

Auditors’ Responsibilities for the Audit of the Standalone Financial Results

Other Matter

SMT ENGINEERING LIMITED

SMT ENGINEERING LIMITED

NOTES:

Report on the Audit of Consolidated Financial Results

Opinion

Basis for Opinion

Management’s Responsibilities for the Consolidated Financial Results

Auditors’ Responsibilities for the Audit of the Consolidated Financial Results

Other Matter

CONSOLIDATED CASH FLOW FOR YEAR ENDED ON 31ST MARCH, 2026

NOTES:

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