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Nilkanth Engineering Ltd. - Quarterly/Annual Result Disclosures and Notes dated 30 Jun 2025

Auditor and Management Disclosures and Notes for the quarterly results dated 30 Jun 2025

1. These Standalone financial results for the Quarter ended 30th June, 2025 have been reviewed by Audit Committee and subsquently approved by the Board of Directors at their meeting held on 07th August, 2025.

2. The Statutory Auditors of the Company have carried out a Limited Review of the above results for the Quarter ended 30th June, 2025 and issued unqualified review report.

3. The Statement has been prepared in accordance with Companies (Indian Accounting Standards) Rules, 2015 (Ind AS) prescribed under section 133 of the Companies Act, 2013 and other recognized accounting practices and policies to the extent applicable.

4. The Company operates mainly in the business segment of fund based leasing and financing activity. All other activities revolve aroung the Main business. Further all activities are carried out within India. As such, there are no separate reportable segments as per the provisions of Ind AS 108 on 'Operating Segments'.

5. The financial results for the Quarter ended March 31, 2025 are balancing figures between audited figures in respect of full financial year and the year to date figures up to third Quarter which as subject to limited review by auditors.

6. Figures of the Corresponding previous period have been re-grouped wherever necessary