BACK TO FUNDAMENTALS

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

Auditor and Management Disclosures and Notes for the quarterly results dated 30 Jun 2026

1 The above results have been reviewed and recommended by the Audit Committee and taken on record by the Board of Directors of the Company at their meeting held on July 29, 2026. The Statutory Auditors have conducted a “Limited review” of these results in terms of Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulation, 2015.

2 These financial results have been prepared in accordance with the Companies (Indian Accounting Standards) Rule, 2015 (IND AS 34) prescribed under section 133 of the companies Act, 2013 and other recognised accounting practices and policies to the extent applicable.

3 The Company has reached settlement with all the secured lenders who are part of the consortium / JLF as on 01.07.2026.

4 The Company's operations have been considered as representing a single primary segment. Hence, there is no requirement of segment reporting.

5 The figures for the quarter ended March 31, 2026 are the balancing figures between audited figures in respect of the full financial year and the limited reviewed year to date published figures for the nine month period December 31, 2025.
6 Company does not have any subsidiary/associate/joint venture company(ies), as on June 30, 2026 and hence Consolidated financial statement is not applicable.

7 Previous period figures have been rearranged and regrouped, wherever necessary.