Arvind SmartSpaces Ltd. - Quarterly/Annual Result Disclosures and Notes dated 30 Jun 2026

1) These unaudited standalone financial results of the Company for the quarter ended June 30, 2026 have been reviewed by the Audit Committee and thereafter approved by the Board of Directors at their meeting held on August 7, 2026. The standalone financial results are prepared in accordance with the Indian Accounting Standard (Ind AS) as prescribed under Section 133 of the Companies Act, 2013.
2) The figures of the quarter ended March 31, 2026 are the balancing figures between audited figures in respect of the full financial year ended March 31, 2026 and the published unaudited year-to-date figures upto December 31, 2025 respectively which were subjected to limited review.
3) During the quarter ended 30 June 2026, the Company, through its subsidiary, Arvind Skyline Pvt. Ltd., has entered into Share Purchase and Shareholders’ agreements with individual shareholders of Oxford Navrang Realtors Pvt. Ltd ("ONRPL"), whereby it has acquired 49% equity shares of ONRPL. Basis such agreements, the Company has de-facto control over the operations of ONRPL and hence, it has been considered as subsidiary under Ind AS 110.
4) The Company's business falls within single business segment of developing of commercial and residential units. Hence, disclosures under Ind AS 108- Operating Segments are not reported separately.
5) The financial results for the quarter ended June 30,2026 can be viewed on the Company's website 'www.arvindsmartspaces.com' and have been submitted to the BSE Limited (www.bseindia.com) and National Stock Exchange of India Limited (www.nseindia.com) where the equity shares of the Company are listed.
6) Previous period figures have been regrouped and reclassified where necessary to conform to current period’s classification.