Span Divergent Ltd. - Quarterly/Annual Result Disclosures and Notes dated 30 Jun 2026

Note : -

1 The above results have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on August 11, 2026.
2 Other Operating Income comprises of Interest on fluctuating capital provided by the Company to its LLP subsidiaries and management fees income which is based on the revenue earned by subsidiaries during the quarter.
3 In case of subsidiary:
a) Aranya Consulting and Biotech LLP, w.e.f May19, 2026 ( Formerly, Aranya Agri Biotech LLP) had accumulated losses of Rs. 1494 Lakhs till March 31 2026 and loss of Rs.0.69 Lakhs in the current year, up to June 30, 2026.
(b) Biospan Scientific LLP had accumulated losses of Rs.157 Lakhs as at 31st March 2019, resulting in substantial erosion of the net worth of the LLP. Hence the Management had decided to impair the investment and Rs. 183 Lakhs were provided in the books of the Company and was treated as an exceptional item during the year 2018-19. Notwithstanding the above, the financial results of the LLP has been prepared on going concern basis as Management is exploring the possibilities to revive the LLP on its own or by entering in to business tie-ups and it endeavours to be able to establish profitable operation.
(c) Biospan Contamination Control Solutions Pvt. Ltd had accumulated losses of Rs.742 Lakhs till June 30, 2026. As on that date the subsidiary Company’s total liabilities exceeded its total assets by Rs. 752 Lakhs. Notwithstanding the above, the financial results of the subsidiary Company has been prepared on going concern basis as Management believes that the company would be able to establish profitable operation and the losses incurred is attributable to factors of temporary nature. Further, Management is confident that with appropriate product introductions, the Company will achieve adequate revenue and negative net worth would turn positive in short term horizon.
4 Previous periods figures have been regrouped and rearranged wherever necessary.
5 The financial results of the Company have been prepared in accordance with Indian Accounting Standards (Ind AS) notified under Section 133 of the Companies Act, 2013 read with the relevant rules of the Companies (Indian Accounting Standards) Rules, 2015 as amended by the Companies (Indian Accounting Standards)(Amendment) Rules, 2016.
6 The above financial results are also available on the Company's website www.span.in and BSE Limited's website www.bseindia.com.
For Span Divergent Limited


Place : Surat Viral Desai
Date : August 11, 2026 Managing Director
DIN: 00029219