Nature of the Disclosure

Tiaan Consumer Limited submitted its unaudited standalone financial results for the quarter ended June 30, 2026 (Q1 FY27) to BSE Limited, pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The results were approved by the Board of Directors at a meeting held on August 12, 2026, which commenced at 2:00 PM and concluded at 2:30 PM.

Financial Performance (Standalone)

Income Statement Highlights (Figures in ₹ Lakhs)

Quarter Ended June 30, 2026 (Unaudited) vs. Comparatives:

  • Total Income: ₹3.16 lakhs (Q1 FY27) vs. ₹5.17 lakhs (Q1 FY26) and ₹3.29 lakhs (Q4 FY26).
  • Revenue from Operations: ₹3.16 lakhs (Q1 FY27). No revenue was reported for Q1 FY26 or Q4 FY26 in this line item.
  • Other Income: Not reported for Q1 FY27. Was ₹5.17 lakhs in Q1 FY26 and ₹3.29 lakhs in Q4 FY26.
  • Total Expenses: ₹6.93 lakhs (Q1 FY27) vs. ₹0.59 lakhs (Q1 FY26) and ₹7.10 lakhs (Q4 FY26).
  • Employee Benefits Expense: ₹0.74 lakhs (Q1 FY27) vs. ₹0.24 lakhs (Q1 FY26).
  • Finance Costs: ₹0.07 lakhs (Q1 FY27) vs. ₹0.00 lakhs (Q1 FY26).
  • Other Expenses: ₹6.12 lakhs (Q1 FY27) vs. ₹0.35 lakhs (Q1 FY26).
  • Profit/(Loss) Before Tax: Loss of ₹(3.77) lakhs (Q1 FY27) vs. Profit of ₹4.57 lakhs (Q1 FY26) and Loss of ₹(3.81) lakhs (Q4 FY26).
  • Tax Expense:
  • Deferred Tax: ₹0.00 lakhs (Q1 FY27) vs. ₹0.00 lakhs (Q1 FY26). An amount of ₹0.95 lakhs is noted for Q4 FY26 and the full year.
  • Total Tax Expense: ₹0.00 lakhs (Q1 FY27) vs. ₹0.00 lakhs (Q1 FY26).
  • Net Profit/(Loss) for the Period: Loss of ₹(3.77) lakhs (Q1 FY27) vs. Profit of ₹4.57 lakhs (Q1 FY26) and Loss of ₹(4.76) lakhs (Q4 FY26).
  • Total Comprehensive Income for the Period: Loss of ₹(3.77) lakhs (Q1 FY27) vs. Profit of ₹4.57 lakhs (Q1 FY26) and Loss of ₹(4.76) lakhs (Q4 FY26).

Capital Structure and Per Share Data

  • Paid-up Equity Share Capital: Remained unchanged at ₹1,026.90 lakhs (Face Value ₹10 per share) as of June 30, 2026, March 31, 2026, and June 30, 2025.
  • Earnings Per Share (Basic & Diluted): (₹0.04) per share for Q1 FY27 vs. ₹0.04 per share for Q1 FY26 and (₹0.05) per share for Q4 FY26.

Auditor's Review Report

  • Auditor Firm: VRSK & Associates, Chartered Accountants (FRN: 011199N).
  • Report Date: August 12, 2026.
  • Type of Report: Limited Review Report issued under Standard on Review Engagements (SRE) 2410.
  • Opinion: The auditors issued a report with an "Emphasis of Matter" paragraph. They state that the financial results have not been prepared in accordance with applicable Indian Accounting Standards (Ind AS). Specifically, they note that "Interest on loan given is not provided."
  • Despite this qualification, nothing has come to their attention to believe that the statement does not disclose the information required by SEBI Regulation 33 and the relevant circular, or that it contains any material misstatement apart from the mentioned exception.

Governance and Compliance

  • Board Approval Date: August 12, 2026.
  • Approval Process: The results were reviewed by the Audit Committee and subsequently approved by the Board of Directors.
  • Signing Authority: Munesh Kumar, Director (DIN: 09698731).
  • Previous Period Figures: Figures for previous periods have been regrouped where necessary to conform to the current period's classification.
  • Investor Complaints: There were 0 complaints pending at the start of the quarter, 0 received during the quarter, and 0 unresolved at the end of the quarter.
  • Accounting Framework: The results are prepared in compliance with the recognition and measurement principles of Ind AS, which the company adopted for the first time on April 1, 2017, with a transition date of April 1, 2016. The format complies with SEBI Circular dated July 5, 2016, and Schedule III (Division-II) of the Companies Act, 2013.