Nature of Disclosure: Regulatory filing pursuant to SEBI Listing Obligations and Disclosure Requirements (LODR) Regulations, 2015 (Regulation 30 and 33) regarding the outcome of the Board of Directors meeting.

Board Meeting Details: The meeting of the Board of Directors was held on 7th August, 2026. It commenced at 12:15 PM and concluded at 1:25 PM.

Key Outcomes Approved by the Board:

  • Approved the Unaudited Standalone and Consolidated Financial Results of the Company for the quarter ended 30th June, 2026.
  • Taken note of the resignation of M/s. S R B C & Co LLP (ICAI Firm Registration Number: 324982E/E300003) as Statutory Auditors of the Company, effective 7th August, 2026.
  • On the recommendation of the Audit Committee, appointed M/s. Walker Chandiok & Co LLP, Chartered Accountants LLP (ICAI Firm Registration No.: 001076N/N500013) as the Statutory Auditors to fill the casual vacancy caused by the aforementioned resignation.
  • On the recommendation of the Audit Committee and subject to shareholder approval at the ensuing 18th Annual General Meeting (AGM), approved the appointment of M/s. Walker Chandiok & Co LLP as the Statutory Auditors for a term of 5 consecutive years, commencing from the conclusion of the 18th AGM until the conclusion of the 23rd AGM in 2031.

Financial Results Submission: Pursuant to Regulation 33 of SEBI LODR, the company is submitting the Unaudited Standalone and Consolidated Financial Results for the quarter ended 30th June, 2026, along with the Limited Review Reports issued by the outgoing auditors, M/s. S R B C & Co LLP.

Detailed Standalone Financial Results (₹ Lacs)

Income:

  • Revenue from Operations: 9,197.50 (Q1 FY27) vs. 1,982.31 (Q1 FY26) vs. 7,969.84 (Q4 FY26)
  • Other Income: 2,061.62 (Q1 FY27) vs. 793.67 (Q1 FY26) vs. 1,798.82 (Q4 FY26)
  • Total Income: 11,259.12 (Q1 FY27) vs. 2,775.98 (Q1 FY26) vs. 9,768.66 (Q4 FY26)

Expenses:

  • Cost of construction material: 603.81
  • Land development costs: 16,388.16
  • Construction and labour cost: 1,887.23
  • Changes in inventories: (15,380.81)
  • Employee benefits expense: 1,637.95
  • Finance costs: 1,600.49
  • Depreciation and amortisation: 132.75
  • Other expenses: 1,480.74
  • Total Expenses: 8,350.32 (Q1 FY27) vs. 3,062.21 (Q1 FY26) vs. 6,386.33 (Q4 FY26)

Profit & Tax:

  • Profit from operations before tax: 2,908.80 (Q1 FY27) vs. (286.23) (Q1 FY26) vs. 3,382.33 (Q4 FY26)
  • Tax Expenses:
  • Current Tax: 859.53
  • Deferred Tax charge/(credit): 35.18
  • Net profit after tax: 2,014.09 (Q1 FY27) vs. (189.57) (Q1 FY26) vs. 2,851.93 (Q4 FY26)
  • Other Comprehensive Income (net of tax): 27.83
  • Total comprehensive income after tax: 2,041.92 (Q1 FY27) vs. (211.27) (Q1 FY26) vs. 3,005.15 (Q4 FY26)

Earnings Per Share (EPS) (₹):

  • Basic EPS: 4.44 (Q1 FY27) vs. (0.41) (Q1 FY26) vs. 6.22 (Q4 FY26)
  • Diluted EPS: 4.42 (Q1 FY27) vs. (0.41) (Q1 FY26) vs. 6.19 (Q4 FY26)

Capital Structure:

  • Paid-up equity share capital (face value ₹10/-): 4,586.70

Detailed Consolidated Financial Results (₹ Lacs)

Income:

  • Total Income: 32,202.85 (Q1 FY27) vs. 16,353.64 (Q1 FY26)

Expenses:

  • Total Expenses: 18,812.44 (Q1 FY27) vs. 10,924.10 (Q1 FY26)

Profit & Tax:

  • Profit from operations before share of joint venture and tax: 13,390.41
  • Share of (loss) of joint venture: (0.17)
  • Profit from operations before tax: 13,390.58
  • Tax Expenses: 3,122.88
  • Net profit after tax: 9,739.12 (Q1 FY27) vs. 4,116.81 (Q1 FY26)
  • Other Comprehensive Income (net of tax): 27.83
  • Total comprehensive income after tax: 9,766.95 (Q1 FY27) vs. 4,570.03 (Q1 FY26)

Attribution of Profit & Comprehensive Income:

  • Net Profit attributable to:
  • Equity holders of the parent: 9,900.75
  • Non-controlling interests: (161.63)
  • Total Comprehensive Income attributable to:
  • Equity holders of the parent: 9,928.58
  • Non-controlling interests: (161.63)

Earnings Per Share (EPS) (₹):

  • Basic EPS: 21.80 (Q1 FY27) vs. 9.63 (Q1 FY26)
  • Diluted EPS: 21.72 (Q1 FY27) vs. 9.59 (Q1 FY26)

Capital Structure:

  • Paid-up equity share capital (face value ₹10/-): 4,586.70

Notes to Financial Results

1. Approval and Basis of Preparation: The unaudited financial results were reviewed by the Audit Committee and approved by the Board on 7th August 2026. They are prepared in accordance with Ind AS.

2. Comparative Figures: The figures for the quarter ended March 31, 2026 (Q4 FY26) are balancing figures between the audited annual figures and previously published unaudited year-to-date figures up to December 31, 2025.

3. Subsidiary Update - Acquisition: During the quarter ended 30 June 2026, the company, through its subsidiary Arvind Skyline Pvt. Ltd., entered into Share Purchase and Shareholders' agreements to acquire 49% equity shares of Oxford Navrang Realtors Pvt. Ltd (ONRPL). Based on these agreements, the company has de-facto control over ONRPL, and it has been considered as a subsidiary under Ind AS 110 from 5th April 2025. This has been accounted for as an asset acquisition.

4. Segment Reporting: The company's business falls within a single segment of developing commercial and residential units; hence, segment-wise disclosures are not provided.

5. Auditor's Review Report: The Limited Review Reports for both standalone and consolidated results were issued by M/s. S R B C & Co LLP. The review report for the consolidated results states reliance on the review reports of other auditors for 28 subsidiaries and 1 joint venture.

6. Availability: The financial results are available on the company's website (www.arvindsmartspaces.com) and have been submitted to BSE Limited and the National Stock Exchange of India Limited.