A meeting of the Board of Directors of Aryan Share & Stock Brokers Limited was held on Monday, 25th May 2026, commencing at 03:45 P.M. and concluding at 5:45 P.M. at the company's registered office at Old No. 3, New No. 7, 7th Cross Street, Shenoy Nagar, Chennai, Tamil Nadu, India, 600030.

The Board transacted the following business:

1. Approved the Audited Financial Results and Audit Report of the company for the quarter and financial year ended 31st March, 2026.

2. Approved a declaration regarding the unmodified opinion of the Statutory Auditors on the Annual Audited Financial Results (Standalone) of the Company, pursuant to the second proviso of Regulation 33(3)(d) of the SEBI (LODR) Regulations, 2015.

3. Approved the Audited Standalone Financial Statements, including the Statement of Assets & Liabilities as at 31st March, 2026, and the Statement of Profits and Loss, Cash Flows, Statement of Changes in Equity, and notes thereon for the year ended 31st March, 2026.

4. Appointed M/s S Ramesh Kumar & Associates, Chartered Accountants, Chennai (Address: Eden Park, Phase II, Siruseri, M R Radha Road, Chennai - 603103), to carry out the Internal Audit of the Company for the Financial Year 2026-27. The appointment was made to comply with the Companies Act, 2013, and SEBI (LODR) Regulations, 2015.

5. Addressed other business arising from the above, incidental and ancillary to the company's business.

Financial Results (All amounts in Indian Rupees Lakhs)

For the Year Ended 31 March 2026 (Audited)

  • Total Income: ₹269.68
  • Total Expenses: ₹105.61
  • Profit/(Loss) Before Tax: ₹164.07
  • Tax Expense: ₹-17.72 (Deferred Tax)
  • Profit/(Loss) for the Period (Net Profit): ₹181.80
  • Total Comprehensive Income for the Period: ₹181.80
  • Paid-up Equity Share Capital: ₹300.00 (Face value ₹10 per share)
  • Earnings Per Share (EPS):
  • Basic: ₹6.06
  • Diluted: ₹6.07

For the Quarter Ended 31 March 2026 (Audited)

  • Profit/(Loss) for the Period (Net Profit): ₹-7.61
  • Earnings Per Share (EPS):
  • Basic: ₹(1.59)
  • Diluted: ₹(1.59)

Key Financial Position as of 31 March 2026

  • Total Assets: ₹1,856.95 Lakhs
  • Financial Assets: ₹1,760.68 Lakhs
  • Investments: ₹1,741.09 Lakhs (94% of total assets)
  • Trade Receivables: ₹15.52 Lakhs
  • Other Financial Assets: ₹3.66 Lakhs
  • Cash and Cash Equivalents: ₹0.41 Lakhs
  • Non-Financial Assets: ₹96.27 Lakhs
  • Current Tax Asset (net): ₹92.19 Lakhs
  • Property, Plant and Equipment: ₹4.08 Lakhs
  • Total Liabilities and Equity: ₹1,856.95 Lakhs
  • Liabilities: ₹183.33 Lakhs
  • Financial Liabilities: ₹134.07 Lakhs
  • Trade Payables: ₹93.48 Lakhs
  • Other Financial Liabilities: ₹40.59 Lakhs
  • Non-Financial Liabilities (Deferred Tax Liabilities): ₹49.26 Lakhs
  • Equity: ₹1,673.62 Lakhs
  • Equity Share Capital: ₹300.00 Lakhs
  • Other Equity: ₹1,373.62 Lakhs

Notes to the Financial Results

1. The Audited Financial Results were reviewed by the Audit Committee and approved by the Board on 25 May 2026. The Statutory Auditors have audited the results per Regulation 33 of SEBI (LODR) Regulations, 2015.

2. The company has one business segment: Share Broking. A Memorandum of Understanding (MoU) was entered into with Trade Ji Financial Services Private Limited on 22 August 2020 for the transfer of its share broking business and depositary participant activities. Client accounts were transferred, and employees were absorbed by the new company. Trade receivables/payables represent client balances from trades executed prior to the MoU.

3. The statement is prepared per the Companies (Indian Accounting Standards) Rules, 2015 (Ind AS).

4. A certificate from the CFO was placed before the Board, confirming the financial results contain no false or misleading statements or figures and omit no material fact.

5. No investor complaints were received during the quarter ended 31 March 2026, and there were no outstanding complaints as of that date.

6. There were no extraordinary items; basic and diluted EPS before and after extraordinary items are identical.

7. Figures for the quarters represent the balance between audited full-year financials and those published until the third quarter.

8. Previous year figures have been regrouped/reclassified to conform to the current presentation.

Auditor's Report Emphasis of Matter

The Statutory Auditors, Ramesh and Ramachandran (FRN: 002981S), issued an unmodified opinion. An Emphasis of Matter was drawn to Note 11 regarding a disclosure on Tamil Nadu Stamp Duty payable. The liability represents a long-pending dispute due to exorbitant stamp duty rates compared to other states. The amount was collected from clients, debited to their accounts, and credited to a payable account but has not been paid to the government or claimed as an expense. It is shown as 'Other Payables' to safeguard the company's interests pending a High Court verdict.

Key Audit Matter

The valuation of investments (₹1,741.09 Lakhs), constituting 94% of total assets, was identified as a Key Audit Matter. Investments comprise Mutual Funds, Shares, and an Alternate Investment Fund (AIF). Market-traded investments were valued at closing price/NPV; the AIF was valued at cost. The auditor's procedures included understanding controls, evaluating valuation methodologies, testing mathematical accuracy, and ensuring appropriate disclosure.

Other Regulatory Disclosures

  • The company has no pending litigations impacting its financial position.
  • No amounts were required to be transferred to the Investor Education and Protection Fund.
  • The company did not declare or pay any dividend during the year.
  • The company used accounting software with an audit trail (edit log) facility that operated throughout the year.

Internal Auditor Appointment

Disclosure pursuant to Regulation 30 of SEBI (LODR) Regulations, 2015, was made for the appointment of M/s S Ramesh Kumar & Associates as Internal Auditor for FY 2026-27. The firm's partner, Ramesh Kumar, is a member of ICAI with experience in Statutory Audit, Tax Audit, and GST Audit.