TechNVision Ventures Limited — Interim / Quarterly Report 2026

May 27, 2026

TechNVision® ventures

Ref: TVL/BSE/2026-27/09
Date: 27.05.2026

To
Corporate Relationship Department
Bombay Stock Exchange Limited
1st Floor, Rotunda Building,
Phiroze Jeejeebhoy Towers,
Dalal Street, Mumbai-400 001.

Dear Sir,

Sub: - Submission of Audited Financial Results for the quarter and year ended 31st March, 2026 – reg.
Ref: - Our Scrip Code: 501421, Pursuant to Regulation 33 of the SEBI (LODR) Regulations, 2015.

Pursuant to the Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we are enclosing herewith the Financial Results for the quarter and year ended 31st March, 2026 reviewed and recommended by the Audit Committee, which have been approved by the Board of Directors of the Company in its meeting held on Wednesday, the 27th Day of May, 2026.

1. Audited Standalone and Consolidated Financial Results of the Company for the quarter and financial year ended 31st March, 2026.
2. Auditor’s Report with unmodified opinion on Standalone and Consolidated Financial Results of the company for the quarter and year ended 31st March, 2026.
3. Declaration pursuant to Regulation 33(3)(d) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as M/s. Ramu & Ravi., Statutory Auditors of the Company issued Audit Report with Unmodified Opinion on the Standalone and Consolidated Financial Results of the Company for the quarter and financial year ended 31st March, 2026.

This is for your kind information and records.

Yours truly
for Technvision Ventures Ltd.,
Geetanjali Toopran
Digitally signed by
Geetanjali Toopran
Date: 2026.05.27
17:11:48 +05'30'
Geetanjali Toopran
Whole Time Director & CFO
DIN: 01498741

Encl: As Above.

TechNVision Ventures Limited.
CIN - L51900TG1980PLC054066
Regd. Office: 1486 (12-13-522), Lane No. 13, Street No. 14, Tamaka, Secunderabad - 500017.
Tel: +91-40-27170822 / 7591 / 5157, Fax: +91-40-27173240, Email: info@technvision.com, Website: www.technvision.com

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10/24/2003

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S.No.	Particulars	STANDALONE				CONSOLIDATED
		Quarter Ended		Year ended		Quarter Ended		Year ended
		21st Mar 2020 (Audited)	31st Dec 2020 (Unaudited)	21st Mar 2020 (Audited)	31st Mar 2020 (Audited)	21st Mar 2020 (Audited)	31st Dec 2020 (Unaudited)	21st Mar 2020 (Unaudited)	31st Mar 2020 (Audited)
1	Income from operations
	(a) Net Subsell/Income from Operations	737.50	575.30	559.50	2,491.10	1,982.20	4,718.90	7,437.90	3,935.91
	(b) Other Operating Income	-	-	-	-	-	-	-	-
	(c) Other Income	24.90	23.20	(14.13)	95.62	425.25	68.95	(1.13)	(33.28)
	Total income from operations (net)	732.40	598.50	534.40	2,506.72	2,092.81	4,779.53	7,469.91	3,910.63
2	Expenditure
	(a) Cost of materials consumed
	(b) Purchases of stock in make
	b) Changes in inventories of finished goods, work-in-progress and stock-in-make
	(a) Employee benefits expense	577.21	450.20	358.35	1,928.06	1,432.62	4,390.96	5,405.36	3,956.49
	(b) Depreciation and amortization expense	8.21	8.51	9.09	26.26	22.62	82.68	83.93	39.73
	(c) Finance Costs	44.78	44.09	37.16	181.42	150.52	44.86	44.77	37.26
	d) Other expenses	62.90	52.40	50.00	208.38	204.92	1,082.00	7,557.38	32.78
	Total Expenses	713.01	532.44	545.52	2,454.77	1,930.10	7,111.52	7,091.44	3,993.32
3	Profit / (Loss) from operations before Share of profit / (loss) of associates and Joint Ventures, Exceptional Items and Tax (1-2)	26.50	(23.88)	(11.96)	121.80	132.28	(231.45)	277.57	(79.69)
4	(Share of profit / (loss) of associates)	-	-	-	-	-	-	-	-
5	Net Profit (+) / (Loss (-) from before Exceptional Items and tax (3+4))	56.59	(53.89)	(11.96)	121.80	132.28	(531.45)	377.57	(79.69)
6	Exceptional Items	-	-	-	-	-	-	-	-
7	Net Profit (+) / (Loss) / before tax (7-8)	26.59	(23.88)	(11.96)	121.80	132.28	(231.45)	377.57	(79.69)
8	Tax expenses	-	-	-	-	-	-	-	-
	Deferred Tax	1.67	-	(0.55)	2.97	2.58	(0.69)	(2.20)	(3.87)
	Current Tax	37.67	35.28)	(6.56)	49.02	33.60	92.05	9.18	9.91
9	Net Profit / (Loss) for the period	0.00	(10.66)	(0.00)	74.00	50.00	(623.50)	275.69	(62.53)
10	Other Comprehensive Income
	Exercised will not be reclassified to profit or loss
	Income Tax relating to items that will not be reclassified to profit or loss
	Exercised will be reclassified to profit or loss
	Income Tax relating to items that will be reclassified to profit or loss
11	Total Other Comprehensive Income/Net of Taxes)
12	Total Comprehensive Income for the period	0.00	(10.66)	(0.00)	74.00	50.00	(623.50)	375.69	(62.53)
13	Net Profit / (Loss) for the period attributable to
	Current of the Company	0.00	(10.66)	(0.00)	74.00	50.00	(623.50)	375.69	(62.53)
	Non-Computing Income
14	Other Comprehensive Income attributable to
	Current of the Company
	Non-Computing Income
15	Total Comprehensive Income for the period attributable to
	Current of the Company	0.00	(10.66)	(0.00)	74.00	50.00	(623.50)	375.69	(62.53)
16	Exercising Income	0.00	(10.66)	(0.00)	74.00	50.00	(623.50)	375.69	(62.53)
17	Revenues excluding revaluation expenses as per Balance sheet of previous accounting year	1,141.15	1,131.31	1,098.28	1,141.15	1,060.30	(75.37)	203.05	146.01
18	Earnings Per Share (EPS)
	a) Stock and diluted EPS before Extraordinary items for the period, for the year to date and for the previous year (not to be annualized)	0.16	(0.23)	(0.14)	1.19	1.56	(0.75)	0.91	(1.32)
	b) Basis and diluted EPS after Extraordinary items for the period, for the year to date and for the previous year (not to be annualized)	0.16	(0.23)	(0.14)	1.19	1.56	(0.75)	0.91	(1.32)

Notes:
1 The above results were reviewed by the Audit Committee and taken on record at the Meeting of the Board of Directors held on 27.05.2020
2 $3.01\%$
3 $4.86\%$
4 The Consolidated results include the figures of the subsistence up. SIT Corporation Inc. USA, 6 Element Homes Private Ltd, Acron Focus Plant, 24 Beggspire and its subsidiary companies up. Accoflance EU Ltd., Sole Technologies Inc., USA and its subsidiary Side Softsail-Pvt Ltd and Emager Corp. USA
5 The exchange conversion rate considered for the Subsidiary Company's figures are @ 125 $ 1= AAR 66 $3. Last quarter as on 31.03.2025 - 1 USD = AAR 65 $3
6 Previous year market figures have been regrouped / reclassified to conform to current period classification.
7 Summary interest has been appropriately reflected in the above results and EPS is calculated on first Profit after deducting Minority interest.
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	Total	141.05	80.64	161.15	225.94	495.02	1,747.54	1,949.57	9.79	6,945.65	7,954.74
	Less:
	In Interest	44.79	44.65	57.15	181.22	189.12	44.46	44.71	57.36	161.64	169.26
	At Other Un-allocable expenditure not off	82.92	82.49	80.95	216.29	204.89	1,052.05	1,297.24	12.13	6,709.63	7,425.53
	At Un-allocable income	24.93	23.28	124.13	80.82	124.25	68.54	21.13	116.58	164.26	185.14
	Total Profit Before Tax	24.55	123.69	111.86	121.95	132.23	221.49	277.37	174.20	193.25	95.75
1	Capital Employed
	Segment Assets
	Overseas	4,237.71	4,253.66	3,825.45	4,237.71	3,825.45	16,327.41	19,266.04	16,924.88	16,327.41	16,924.88
	Domestic	57.84	57.64	53.96	57.64	51.66	157.91	157.12	138.16	157.65	138.16
	Unallocated Corporate Assets less Liabilities	278.31	278.31	250.95	278.31	250.95	761.06	759.08	666.85	761.06	666.85
	TOTAL	4,973.46	4,990.22	4,115.27	4,873.66	4,123.87	20,246.05	20,162.74	17,739.44	20,246.08	17,739.04
	Segment Liabilities
	Overseas	2,594.95	2,623.51	2,256.30	2,598.85	2,256.30	17,894.34	17,431.92	15,377.20	17,894.34	15,377.20
	Domestic	35.34	35.62	34.96	35.34	30.60	145.53	142.15	125.46	145.83	125.46
	Unallocated Corporate Assets less Liabilities	176.62	172.23	147.78	179.82	147.78	724.61	696.42	605.51	704.65	605.51
	TOTAL	2,604.01	2,630.40	2,429.59	2,604.01	2,429.59	10,744.90	10,260.50	10,108.11	10,244.00	10,108.11

Blandstone / Consolidated Statement of Assets and Liabilities

	Particulars	STANDALONE		CONSOLIDATED
		Year ended		Year ended
		31st Mar 2024 (Audited)	31st Mar 2023 (Audited)	31st Mar 2024 (Audited)	31st Mar 2023 (Audited)
II.	ASSETS
1	Non-current assets
	Property, plant and equipment	149.87	158.82	5,474.20	1,141.94
	Investment in subsidiaries, joint ventures and associates	1,039.75	954.66	-	-
	Deferred tax assets (net)	13.86	10.87	1,167.50	811.95
	Long-term loans and advances	54.48	-	54.48	-
	Other non current assets
	Sub-total - Non-current assets	1,293.02	1,129.78	4,896.35	1,653.62
2	Current assets
	Financial asset
	Current investments
	Heat areas
	Trade necessities		17.67	3,890.21	2,825.57
	Cash and Cash equivalents	27.36	47.96	3,609.05	3,604.75
	Bank Sources other than Cash and Cash Equivalents
	Stock level taxes and advances	3,178.94	2,617.58	5,590.47	6,885.63
	Other current assets
	Sub-total - Current assets	3,204.38	2,883.12	13,849.73	15,785.51
	TOTAL - ASSETS	4,407.62	4,011.90	29,246.08	17,739.63
III	EQUITY AND LIABILITIES
1	EQUITY
	Eliotis Share Capital	627.58	627.50	1,570.56	1,494.71
	Revenues and Equity	1,141.15	1,066.18	(75.37)	146.05
	Money received against share warrants
	Sub-total - Shareholders' funds	1,798.65	1,881.68	1,500.15	1,630.72
2	Share application money pending allotment
3	Non-controlling interest
2	LIABILITIES
	(A) Non-current liabilities
	(a) Financial Liabilities
	(i) Borrowings	822.74	-	822.74	-
	(b) Deferred tax liabilities (net)
	(c) Other Non-current Liabilities	207.14	-	2,018.44	1,613.01
	(d) Premiums
	(b) Borrowings	1,681.18	1,673.01	1,673.01	1,673.01
	(c) Other current liabilities	1,029.68	-	2,841.18	1,673.01
	(D) Current Liabilities
	(a) Financial Liabilities
	(b) Borrowings	1,798.89	420.99	1,104.86	432.86
	(c) Trade securities	76.23	81.43	1,005.26	867.94
	(d) Other current liabilities	438.11	3,809.04	13,894.81	12,340.33
	(e) Short-term provisions	10.60	64.28	10.62	64.25
	Sub-total - Current liabilities	1,663.76	2,318.51	10,844.71	14,491.31
	TOTAL - EQUITY AND LIABILITIES	4,942.29	4,011.90	20,246.08	17,739.63

Date: 27.09.2026
Place: Secunderated

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TECHNVISON VENTURES LIMITED

STANDALONE CASH FLOW STATEMENT FOR THE PERIOD ENDED ON 31st Mar 2026

(Amount in Rupees)

PARTICULARS	YEAR ENDED
	31st Mar 2026	31st March 2025
A. CASH FLOW FROM OPERATING ACTIVITIES
Profit before interest and tax	30,673,396	32,727,984
Depreciation	3,636,378	3,361,681
Preliminary expenses
Deferred Tax	206,945	67,858
Current Tax and Tax for Previous years	(4,476,940)	(3,357,410)
Operating Profit before working capital changes	30,039,780	32,800,113
Adjustment for :
(Increase) / Decrease in trade and other receivable	1,767,139	7,158,194
(Increase) /Decrease in the Loans & Advances	(41,382,667)	(17,993,470)
Increase / (Decrease) in Trade payables	(620,086)	1,247,551
Increase / (Decrease) in other liabilities	(35,434,685)	(21,296,473)
Net Cash Flow From Operating Activities (A)	(45,630,518)	1,915,915
B. CASH FLOW FROM INVESTMENT ACTIVITIES (B)
Investment in fixed assets	(2,751,510)	(9,526,531)
Investment in Subsidiaries	(8,565,150)	(1)
Net Cash Used In Investing Activities (B)	(11,316,659)	(9,526,532)
C. CASH FLOW FROM FINANCING ACTIVITIES
Interest paid	(18,493,372)	(19,412,182)
Proceeds from long term & other borrowings	73,390,727	26,991,379
Net Cash Used In Financing Activities (C)	54,897,355	7,579,197
D. NET INCREASE IN CASH AND CASH EQUIVALENT (A+B+C)	(2,049,822)	(31,220)
Cash & Cash equivalent at the beginning of the year	4,785,821	4,817,041
Cash & Cash equivalent at the end of the year	2,735,999	4,785,821
for and on behalf of the Board
Technvision Ventures Limited
T. Seetanjali
Geetanjali Toopran
Whole Time Director & CFO
DIN. 01498741
Place: Secunderabad
Date: 27.05.2026

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TECHNVISION VENTURS LIMITED
CONSOLIDATED STATEMENT OF CASH FLOW FOR THE YEAR ENDED 31st Mar 2026
(Amount in INR)

PARTICULARS	YEAR ENDED
	31st Mar 2026	31st March 2025
A. CASH FLOW FROM OPERATING ACTIVITIES
Profit before interest and tax	44,537,703	39,023,517
Adjustment for
Depreciation & Amortization	32,380,989	21,951,754
Deferred Tax	(35,562,102)	(2,134,568)
Current Tax	(21,861,793)	(8,837,315)
	(25,042,905)	10,979,871
Operating Profit before working capital charges	19,494,798	50,003,388
Adjustment for
Exchange fluctuation on Consolidation	(23,974,832)	575,785
(Increase)/ Decrease in trade and other receivable	(5,464,681)	82,228,139
Increase / (Decrease) in the Loans & Advances	24,065,354	(94,001,737)
Increase in Software Work in Progress
Increase / (Decrease) in Trade & Other payables	67,550,071	124,779,384
	62,175,912	113,581,571
NET CASH FLOW FROM OPERATING ACTIVITIES (A)	81,670,710	163,584,959
B. CASH FLOW FROM INVESTMENT ACTIVITIES
Investment in fixed assets	(456,858,137)	(86,628,023)
Sale/Disposal of Product Dev	-	-
NET CASH IN INVESTING ACTIVITIES (B)	(456,858,137)	(86,628,023)
C. CASH FLOW FROM FINANCING ACTIVITIES
Interest Paid	(20,512,150)	(20,207,386)
Proceeds from long term & other borrowings	196,126,160	31,139,985
NET CASH USED IN FINANCING ACTIVITIES (C)	175,616,010	10,932,599
D. NET INCREASE IN CASH AND CASH EQUIVALENT (A+B+C)	(199,571,418)	87,889,535
Cash & Cash equivalent at the beginning of the year	507,476,205	419,586,670
Cash & Cash equivalent at the end of the year	307,904,787	507,476,205

For and on behalf of the Board
Technvision Ventures Limited

T. Yecetanjali
Geetanjali Toopran
Whole Time Director & CFO
DIN. 01498741

Place: Secunderabad
Date: 27.05.2026

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TechNVision® ventures

Ref: TVL/BSE/2026-27/10
Date: 27.05.2026

To
Corporate Relationship Department
Bombay Stock Exchange Limited
1st Floor, Rotunda Building,
Phiroze Jeejeebhoy Towers,
Dalal Street, Mumbai-400 001.

Kind Attn: Mr. Shyam Bhagirath/Mr. Rakesh Parekh.

Dear Sir,

Sub: - Declaration on issue of Audit Report with unmodified opinion – Reg.
Ref: - Our Scrip Code: 501421, Regulation 33(3)(d) of the SEBI (LODR) Regulations, 2015.

We hereby declare that, M/s. Ramu & Ravi., Statutory Auditors of the Company, have issued an Audit Report with unmodified opinion on Standalone and Consolidated Financial Results for the quarter and year ended 31st March, 2026.

This Declaration is furnished in compliance of Regulation 33(3)(d) of the SEBI (LODR) Regulations, 2015.

Thanking You,

Yours truly
for Technvision Ventures Ltd.,
Geetanjali Toopran
Digitally signed by Geetanjali Toopran
Date: 2026.05.27 17:13:24 +05'30'
Geetanjali Toopran
Whole Time Director & CFO
DIN. 01498741

TechNVision Ventures Limited.
CIN - L51900TG1980PLC054066
Regd. Office: 1486 (12-13-522), Lane No. 13, Street No. 14, Tarnaka, Secunderabad - 500017.
Tel: +91-40-27170822 / 7591 / 5157, Fax: +91-40-27173240, Email: info@technvision.com, Website: www.technvision.com

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RAMU & RAVI

Chartered Accountants

CAMINIDIA

INDEPENDENT AUDITOR'S REPORT

Report on the audit of Standalone Financial Results

To

The Board of Directors of TechNVision Ventures Limited,

Hyderabad

Opinion

We have audited the accompanying standalone financial results of TECHNVISION VENTURES LIMITED (the Company) for the quarter and year ended March 31, 2026, (Statement), 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 Standalone Financial Results:

i. are presented in accordance with the requirements of Regulation 33 of the Listing Regulations in this regard; and
ii. give a true and fair view in conformity with the recognition and measurement principles laid down in the applicable accounting standards and other accounting principles generally accepted in India of the net profit and other comprehensive income and other financial information for the quarter and the year ended March 31, 2026.

Basis for Opinion

We conducted our audit in accordance with the Standards on Auditing (SAs) specified under Section 143(10) of the Companies Act, 2013 (the Act). Our responsibilities under those Standards are further described in the Auditor's Responsibilities for the Audit of the Standalone 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 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.

Management's Responsibilities for the Standalone Financial Results

These quarterly financial results as well as the year ended March 31, 2026 Standalone 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 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

814, Raghava Ratna Towers, Chirag Ali Lane, Abids

Hyderabad - 500001

e-mail: contact@ramunravi.com

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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 Standalone Financial Results that give a true and fair view and are free from material misstatement, whether due to fraud or error.

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

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

• Identify and assess the risks of material misstatement of the Standalone Financial Results, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
• Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company's internal control.
• Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Board of Directors.
• 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.

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• Evaluate the overall presentation, structure and content of the Standalone Financial Results, including the disclosures, and whether the financial results represent the underlying transactions and events in a manner that achieves fair presentation.

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

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.

For RAMU & RAVI.,
Chartered Accountants
ICAI F R No. 006610S

KAVASSERI
SUBRAMAN
YAM AKHILA

Digitally signed by
KAVASSERI
SUBRAMANIYAM
AKHILA
Date: 2026.05.27
16:30:51 +05'30'

Akhila Subramanyam
Partner
Membership Number: 243754
UDIN: 26243754OQHITG8885

Place: Hyderabad
Date: May 27, 2026

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RAMU & RAVI

Chartered Accountants

INDIA

INDEPENDENT AUDITOR'S REPORT

Report on the audit of Consolidated Financial Results

To

The Board of Directors of TechNVision Ventures Limited,
Hyderabad

Opinion

We have audited the accompanying Consolidated annual financial results of TECHNVISION VENTURES LIMITED (the Company) and its subsidiaries (Holdings company and its subsidiaries together referred to as ‘the Group’), for quarter and the year end March 31, 2026(The Statement) attached herewith, being submitted by the Holding 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 and based on the consideration of reports of other auditors on separate audited financial statements/financial results/financial information of the subsidiary, the aforesaid consolidated financial results:

i. Include the annual financial results of subsidiaries and associate concerns:

1. Siti Corporation, USA 100.00%
2. Solix Technologies Inc, USA 59.02%
3. Emagia Corporation, USA 63.15%
4. SolixSoftech Private Limited, India 59.02%
5. AccelforcePte Ltd, Singapore 100.00%
6. Accelforce EU Ltd. 100.00%
7. 5 Elements Homes Private Limited 100.00%

ii. are presented in accordance with the requirements of Regulation 33 of the Listing Regulations in this record; and

iii. give a true and fair view in conformity with the applicable accounting standards, and other accounting principles generally accepted in India, of the net loss and other comprehensive income and other financial information for the group for the year ended March 31, 2026.

Basis for Opinion

We conducted our audit in accordance with the Standards on Auditing (SAs) specified under Section 143(10) of the Companies Act,2013(the Act).Our responsibilities under those Standards are further described in the Auditor’s Responsibilities for the Audit of the Consolidated Financial Results section of our report. We are independent of the Group, its associates and jointly controlled entities 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 Companies Act, 2013 and the Rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the Code of Ethics. We believe that the audit evidence obtained by us and other auditors in terms of their report 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

This Statement, which includes the Consolidated Financial Results is the responsibility of the

814, Raghava Ratna Towers, Chirag Ali Lane, Abids

Hyderabad - 500001

e-mail: contact@ramunravi.com

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Company's Board of Directors has been approved by them for the issuance. The Statement has been compiled from the related audited interim condensed Consolidated Financial Statement for the three months and the year ended March 31, 2026. This responsibility includes the preparation and presentation of Consolidated Financial Results for the quarter and year ended March 31, 2026 that gives a fair view of the consolidated net loss 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 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 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 Financial Results that give a true and fair view and are free from material misstatement, whether due to fraud or error.

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

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

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

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

• Identify and assess the risks of material misstatement of the Consolidated Financial Results, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
• Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company's internal control.

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• 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 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 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 Consolidated Financial Results, including the disclosures, and whether the Consolidated Financial results represent the underlying transactions and events in a manner that achieves fair presentation.

• Perform procedures in accordance with circular issued by the SEBI under Regulations 33(8) of LODR Regulations to the extent applicable.

• Obtain sufficient appropriate audit evidence regarding the Financial Information of the entities within the Group to express an opinion on the statement. We are responsible for the direction, supervision and performance of the audit of financial information of such entities included in the statement of which we are the Independent auditors.

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.

Our opinion on the Consolidated Financial Results is not modified in respect of the above matters with respect to our reliance on the work done and the reports of the other auditors and the financial information certified by the Board of Directors.

For RAMU & RAVI.,
Chartered Accountants
ICAI F R No. 006610S

KAVASSERI
SUBRAMANYAM AKHILA
AM AKHILA
Date:2024.05.27 16:33:47
+05'30'

Akhila Subramanyam
Partner
Membership Number: 243754
UDIN: 26243754WLPUXQ2336

Place: Hyderabad
Date: May 27, 2026