Board Meeting Outcome

The Board of Directors of Dhruv Consultancy Services Limited held a meeting on Wednesday, August 12, 2026, which commenced at 1:00 PM and concluded at 3:00 PM. The Board considered and approved the Un-Audited Standalone and Consolidated Financial Results for the 1st Quarter ended June 30, 2026, along with the Limited Review Report from the auditors.

Trading Window Closure

In terms of the 'Code of Conduct for Prevention of Insider Trading' framed pursuant to SEBI (Prohibition of Insider Trading) Regulations, 2015, the trading window for dealing in securities of the company has been closed from July 1, 2026, to August 14, 2026 (both days inclusive).

Standalone Financial Results (₹ in Lakhs)

Quarter Ended June 30, 2026:

  • Total Revenue: ₹859.29
  • Total Expenses: ₹1,333.53
  • Profit/(Loss) from operations before tax: (₹474.26)
  • Tax Expense: ₹(26.90) [Prior Period Tax Adjustments]
  • Net Profit/(Loss) for the period: (₹474.26)
  • Other Comprehensive Income: ₹46.08
  • Total Comprehensive Income: (₹474.26)
  • Paid-up equity share capital: ₹1,896.66
  • Earnings per share (Basic): (₹2.50)

Comparative Figures:

  • Q1 FY26 (June 30, 2025): Net Profit of ₹159.67, EPS ₹0.84
  • Q4 FY26 (March 31, 2026): Net Loss of (₹5.62), EPS (₹0.03)
  • FY26 (March 31, 2026): Net Loss of (₹3,828.29)

Consolidated Financial Results (₹ in Lakhs)

Quarter Ended June 30, 2026:

  • Income from Operations: Not quantified
  • Other Income: ₹274.00
  • Total Revenue: ₹859.29
  • Total Expenses: ₹2,043.17
  • Profit/(Loss) from operations before tax: (₹449.07)
  • Tax Expense: ₹26.90 [Prior Period Tax Adjustments]
  • Net Profit/(Loss) for the period: (₹475.97)
  • Other Comprehensive Income: (₹0.03)
  • Total Comprehensive Income: (₹476.00)
  • Paid-up equity share capital: ₹1,896.66
  • Earnings per share (Basic): (₹2.51)
  • Earnings per share (Diluted): (₹2.51)

Comparative Figures:

  • Q1 FY26 (June 30, 2025): Net Profit of ₹159.67, EPS ₹0.84
  • Q4 FY26 (March 31, 2026): Net Loss of (₹7.40), EPS (₹0.04)
  • FY26 (March 31, 2026): Net Loss of (₹2,848.42)

Subsidiary Information

The consolidated results include Dhruv International Private Limited (wholly owned subsidiary). The subsidiary's financial information has not been reviewed by their auditors and was certified by the holding company's management. The subsidiary had total assets of ₹18.41 lakhs and net assets of ₹NIL as of June 30, 2026, with total revenues of ₹NIL for the quarter.

Notes to Financial Results

1. The financial statements are prepared in accordance with Indian Accounting Standards (Ind AS) specified under Section 133 of the Companies Act, 2013.

2. The figures for the quarter ended March 31, 2026, are balancing figures between audited full-year figures and published year-to-date figures up to Q3 FY26.

3. The company operates in only one segment, hence no segment-wise disclosure is provided as per Ind-AS 108.

4. The Honourable High Court of Madras granted an interim stay on the debarment order dated March 11, 2025, issued by NHAI. The interim protection remains in force until further order, and the case is adjourned.

5. The financial results are available on the company's website and stock exchange websites (BSE and NSE).

Auditor's Review

S.N. Karani & Co., Chartered Accountants (Firm Regn No 104828W), conducted a limited review of both standalone and consolidated financial results. The review provided moderate assurance that the statements are free from material misstatement and comply with SEBI LODR requirements.