Summary of Key Information:
Reporting Period (Quarter/Year): Quarter and Financial Year ended March 31, 2026
Nature of Filing / Announcement: Outcome of Board Meeting under Regulation 30 & 33 of SEBI LODR
Audit Opinion:
Unmodified opinion issued by Walker Chandiok & Co LLP, Chartered Accountants (Firm Registration No.: 001076N/N500013) on both standalone and consolidated financial results for FY 2025-26.
Key Financial Highlights [Unit: ₹ millions]:
Standalone Results:
For the year ended March 31, 2026 (Audited):
- Total Income: ₹3,582.95
- Total Expenses: ₹3,406.81
- Profit Before Tax: ₹509.01 (from continuing operations) + ₹158.86 (from discontinued operations) = ₹667.87
- Profit for the year: ₹667.87
- Other Comprehensive Income: ₹0.06
- Total Comprehensive Income: ₹667.93
- Paid-up equity share capital (Face value ₹10 each): ₹715.40
- Other Equity: ₹4,744.99
- Earnings Per Share (Basic & Diluted): ₹9.36 (for continuing and discontinued operations)
- Cash and Cash Equivalents: ₹560.88
For the quarter ended March 31, 2026 (Unaudited, balancing figures):
- Total Income: ₹686.40 (discontinued operations segment)
- Profit for the quarter from discontinued operations: ₹45.35
Consolidated Results:
For the year ended March 31, 2026 (Audited):
- Revenue from Operations: ₹14,934.84
- Other Income: ₹926.41
- Total Income: ₹15,861.25
- Total Expenses: ₹15,138.74
- Profit Before Tax: ₹722.51
- Tax Expense: ₹13.98
- Profit for the year: ₹708.53
- Other Comprehensive Income: ₹0.06
- Total Comprehensive Income: ₹708.59
- Paid-up equity share capital: ₹715.40
- Other Equity: ₹4,809.05
- Earnings Per Share - Basic: ₹9.93; Diluted: ₹9.92
- Cash and Cash Eququivalents: ₹564.22
For the quarter ended March 31, 2026 (Unaudited, balancing figures):
- Revenue from Operations: ₹4,101.44
- Total Income: ₹4,291.61
- Profit Before Tax: ₹235.02
- Profit for the quarter: ₹232.48
- EPS - Basic: ₹3.25; Diluted: ₹3.25
Segment-wise Performance:
For the year ended March 31, 2026 (Audited):
1. Co-working space on rent and allied services:
- Revenue: ₹12,368.53
- Segment Result: ₹885.01
2. Construction and fit-out projects:
- Revenue: ₹2,566.31
- Segment Result: ₹158.86
3. Others:
- Revenue: Not Specified (regrouped)
- Segment Result: ₹2.39
Corporate Actions:
- During Q4 FY26, allotted 31,450 equity shares (face value ₹10) upon exercise of Employee Stock Option under EDSOP 2015.
- During Q4 FY26, granted 10,000 Employee Stock Options to eligible employees under Awfis Space Solutions Employee Stock Option Scheme - 2024.
- No dividend declared for the period.
Other Significant Information:
Business Transfer Agreement:
- Pursuant to Board approval on December 23, 2025, entered into a Business Transfer Agreement with Awfis Transform Private Limited (wholly-owned subsidiary, incorporated December 3, 2025).
- For sale of the company's Design and Build undertaking on a slump sale basis as a going concern.
- Initial Purchase Price: ₹265.91 million.
- Timeline for completion extended by Board on February 26, 2026, now expected by end of calendar year 2026.
- The undertaking is disclosed as a discontinued operation under Ind AS 105.
Financing Facilities:
- Received in-principle sanction from IDFC First Bank Limited for:
- Term Loan facility: ₹750 million
- Purpose: Reimbursement of capital expenditure and/or fresh capex requirements.
- Proposed tenor: 48 months door-to-door.
- Security: Exclusive charge on moveable fixed assets at specific centres (min cover 0.50x) and exclusive charge on receivables from approved counterparties (min cover 2.0x).
- Overdraft facility: ₹50 million
- Purpose: Business operating expenditure requirements.
- Security structure yet to be finalized.
- Both facilities are subject to finalization and execution of sanction letters and facility documents.
Entities in Consolidation:
Holding Company: Awfis Space Solutions Limited
Subsidiaries:
- Awliv Living Solutions Private Limited
- Awfis Transform Private Limited
Effective Date Clarity:
- The financial results and board approvals are effective from the date of the board meeting, May 25, 2026.
- The business transfer to ATPL is now expected to be completed by end of calendar year 2026.
Earnings Quality Flagging:
- The results include exceptional items in the comparative period (FY25) but none in the current period (FY26).
- Discontinued operations are separately disclosed.