Summary of Key Information:

Reporting Period (Quarter/Year): Quarter and Year Ended March 31, 2026

Nature of Filing / Announcement: Audited Financial Results under Regulation 33 of SEBI LODR

Audit Opinion:

Unmodified Opinion. The report is based on the audit conducted by G Venugopal Kamath & Co. and includes financial schedules of five state offices audited by other auditors.

Auditor’s Comment:

The audit opinion is based solely on the reports of other auditors for five state offices, which reflect total revenue of ₹2,80,513.28 lakhs and total assets of ₹276.25 lakhs. Attention is drawn to Note No. 6 regarding the discontinuation of consolidation of Financial Statements of FACT - RCF Building Products Limited (FRBL).

Key Financial Highlights [Unit: ₹ Lakh]

Standalone Results:

Quarter Ended March 31, 2026 (Audited) vs. March 31, 2025 (Audited):

  • Revenue from Operations: ₹1,48,385 (vs. ₹1,05,328) - Material Improvement
  • Total Income: ₹1,51,785 (vs. ₹1,11,319) - Material Improvement
  • Net Profit/(Loss): ₹316 Profit (vs. ₹7,072 Profit) - Material Deterioration
  • EPS: ₹0.05 Basic & Diluted (vs. ₹1.09) - Material Deterioration

Year Ended March 31, 2026 (Audited) vs. March 31, 2025 (Audited):

  • Revenue from Operations: ₹5,72,376 (vs. ₹4,05,091) - Material Improvement
  • Total Income: ₹5,90,008 (vs. ₹4,26,736) - Material Improvement
  • Net Profit/(Loss): (₹3,960) Loss (vs. ₹4,123 Profit) - Material Deterioration
  • EPS: (₹0.61) Basic & Diluted (vs. ₹0.64) - Material Deterioration
  • Other Equity: ₹70,325.32 (vs. ₹72,362.48)
  • Cash and Cash Equivalents: ₹16,892.67 (vs. ₹21,833.67)
  • Debt: Not specifically disclosed in summary format

Consolidated Results:

Not Specified (Document focuses on standalone results)

Segment-wise Performance:

Segment-wise revenue, results and capital employed are presented but specific figures are not detailed in the provided data extract.

Corporate Actions:

Not Specified

Other Significant Information:

Statement of Assets and Liabilities as at March 31, 2026 (₹ Lakh):

  • Total Assets: ₹5,96,704.23 (vs. ₹5,98,138.93 as at March 31, 2025)
  • Property, Plant and Equipment: ₹91,968.91
  • Capital Work in Progress: ₹29,351.91
  • Inventories: ₹1,23,720.52
  • Trade Receivables: ₹35,219.69
  • Borrowings (Current Liabilities): ₹3,95,163.74
  • Equity Share Capital: ₹64,707.20
  • Other Equity: ₹70,325.32

Cash Flow Statement for Year Ended March 31, 2026 (₹ Lakh):

  • Net Cash from Operating Activities: (₹99,569.85)
  • Net Cash from Investing Activities: ₹95,233.15
  • Net Cash from Financing Activities: (₹604.30)
  • Net decrease in Cash and Cash Equivalents: (₹4,941.00)

Notes to Financial Results:

1. Results approved by Board of Directors on May 29, 2026

2. Last quarter figures are balancing figures between audited full year and published unaudited year-to-date figures up to Q3

3. Unmodified audit opinion

4. Subsidy recognition on 99% recoverability basis

5. ₹88 lakhs expense for New Labour Codes impact

6. Discontinuation of FRBL consolidation due to NCLT order (appeal filed with NCLAT)

7. Prepared in accordance with Ind AS 34 and Regulation 33

8. Reviewed by Audit Committee and audited by statutory auditors

9. Previous period figures regrouped/reclassified where necessary