Summary of Key Information:

Reporting Period: Quarter and Year Ended March 31, 2026

Nature of Filing / Announcement: Outcome of Board Meeting - Audited Financial Results

Audit Opinion:

Clean/Unmodified Opinion issued by M/s. V Jalan & Co., Chartered Accountants (Firm Registration No.: 320163E)

Auditor's Comment: The auditors issued an unmodified opinion, confirming the financial results give a true and fair view in conformity with applicable accounting standards and comply with Regulation 33 of SEBI Listing Regulations.

Key Financial Highlights [₹ in Lakhs]:

Standalone Results:

Quarter Ended March 31, 2026 (Audited):

  • Revenue from Operations: ₹0.04
  • Other Income: ₹145.00
  • Total Income: ₹145.04
  • Total Expenditure: ₹29.86
  • Profit/(Loss) before exceptional items and tax: ₹(28.37)
  • Exceptional Items: ₹0.00
  • Profit/(Loss) after exceptional items before tax: ₹(28.37)
  • Tax Expense: ₹0.00
  • Net Profit/Loss for the period: ₹(28.37)
  • Total Comprehensive income for the period: ₹(28.37)
  • EPS Basic: ₹(0.00168)
  • EPS Diluted: ₹(0.00218)

Year Ended March 31, 2026 (Audited):

  • Revenue from Operations: ₹0.04
  • Other Income: ₹145.00
  • Total Income: ₹145.04
  • Total Expenditure: ₹53.80
  • Profit/(Loss) before exceptional items and tax: ₹(49.35)
  • Exceptional Items: ₹0.00
  • Profit/(Loss) after exceptional items before tax: ₹(49.35)
  • Tax Expense: ₹0.00
  • Net Profit/Loss for the period: ₹(49.35)
  • Total Comprehensive income for the period: ₹(49.35)
  • EPS Basic: ₹(0.0293)
  • EPS Diluted: ₹(0.0379)

Comparative Figures (Year Ended March 31, 2025 - Audited):

  • Revenue from Operations: ₹3,589.00
  • Other Income: ₹1,541.00
  • Total Income: ₹5,130.00
  • Total Expenditure: ₹166.29
  • Profit/(Loss) before exceptional items and tax: ₹(113.99)
  • Exceptional Items: ₹(101.85)
  • Profit/(Loss) after exceptional items before tax: ₹(215.84)
  • Tax Expense: ₹0.00
  • Net Profit/Loss for the period: ₹(215.84)
  • Total Comprehensive income for the period: ₹(215.84)
  • EPS Basic: ₹(0.09)
  • EPS Diluted: ₹(0.17)

Standalone Statement of Assets and Liabilities:

As at March 31, 2026:

  • Property, plant and equipment: ₹34.39
  • Other Financial Assets: ₹4,012.75
  • Loans: ₹7.34
  • Other non-current assets: ₹0.00
  • Total Non-current assets: ₹4,054.48
  • Inventories: ₹271.12
  • Trade receivables: ₹401.98
  • Cash and Cash equivalents: ₹7.09
  • Other current assets: ₹23.93
  • Total Current assets: ₹704.13
  • Total Assets: ₹4,758.61
  • Equity Share capital: ₹3,371.87
  • Other equity: ₹901.01
  • Total Equity: ₹4,272.88
  • Non-current liabilities (Borrowings): ₹237.88
  • Non-current liabilities (Provisions): ₹0.23
  • Total Non-current liabilities: ₹238.10
  • Current liabilities (Trade payables): ₹103.15
  • Current liabilities (Other financial liabilities): ₹144.48
  • Total Current liabilities: ₹247.63
  • Total Equity and Liabilities: ₹4,758.61

Comparative Figures (As at March 31, 2025):

  • Total Assets: ₹513.30
  • Equity Share capital: ₹2,531.87
  • Other equity: ₹(2,464.81)
  • Total Equity: ₹67.06
  • Total Liabilities: ₹446.24

Cash Flow Statement for Year Ended March 31, 2026:

  • Cash used in operations: ₹(4,271.15)
  • Net cash used in Operating Activities: ₹(4,271.15)
  • Net cash flows from Investing Activities: ₹0.00
  • Proceeds from borrowings: ₹4,255.16
  • Application Money Received: ₹26.81
  • Repayment of borrowings: ₹(4.46)
  • Net cash flows from Financing Activities: ₹4,277.51
  • Net Increase in cash and cash equivalents: ₹6.36
  • Cash and Cash Equivalents at beginning of year: ₹0.73
  • Cash and Cash Equivalents at end of year: ₹7.09

Corporate Actions:

Preferential Issue Details:

  • Issue Type: Preferential issue of Equity Shares and Fully Convertible Warrants
  • Issue Period: February 27, 2026 to March 06, 2026 (Equity); February 27, 2026 to March 11, 2026 (Warrants)
  • Total Issue Size: ₹121.76 Crore

Equity Shares:

  • Number of Securities: 42,000,000
  • Price: ₹4.55 per share
  • Amount: ₹19.11 Crore (fully received)

Convertible Warrants:

  • Number of Securities: 225,605,633
  • Price: ₹4.55 per warrant
  • Amount: ₹102.65 Crore (25% received: ₹24.44 Crore)
  • Total Amount Received: ₹43.55 Crore (₹19.11 Crore + ₹24.44 Crore)

Monitoring Agency Report Findings:

  • No deviation from objects disclosed in Offer Document
  • No material deviations observed
  • No change in means of finance for disclosed objects
  • All Government/statutory approvals obtained
  • No favorable or unfavorable events affecting viability of objects
  • General Corporate Purposes utilization: ₹0.02 Crore (out of ₹26.76 Crore allocated)
  • Unutilized amount for General Corporate Purposes: ₹26.74 Crore
  • Funds deployed in Axis Bank accounts
  • Implementation timeline: Ongoing up to Financial Year 2026-27

Other Significant Information:

  • Paid-up Equity Share Capital: ₹3371.87 lakh (Face Value ₹2 per share)
  • The figures for the quarter ended March 31, 2026 are balancing figures between audited full year and published year-to-date figures
  • Financial results prepared in accordance with Indian Accounting Standards (Ind AS)
  • Results available on company website: www.lccinfotech.in and stock exchange websites