Reply to Clarification- Financial results

Ahluwalia Contracts (India) Limited Engineering, Designing & Construction 26™ June, 2026 Manager - Listing Compliance National Stock Exchange of India Limited 5% Floor, ‘Exchange Plaza’. C-1, Block G, Bandra Kurla Complex, Bandra (E), Mumbai - 400 051 Sub: Clarification for Financial Results for the 4® Quarter & Financial Year ended 31* March, 2026- AHLUCONT Dear Sirs, With reference to your mail dated 24® June, 2026, please find below the parawise reply: 1. Consolidated Auditor's Report not submitted: Please note that the Consolidated Auditors Report for the 4™ Quarter & Year ended 31° March, 2026 was inadvertently missed at the time of filing of Results. In this regard, please find attached the results again alongwith the Consolidated Auditors Report. 2. Machine Readable Form / Legible Copy of Financial Results not submitted: A clear and machine-readable version of the financial results is being submitted/ uploaded again and the same may kindly be taken on record. 3. Financial results submitted in XBRL with discrepancies. Cash flow statement in XBRL & PDf not matching: Please find attached the revised XBRL for both Standalone & Consolidated matched with PDF. This discrepancy occurred due to error in entry during XBRL filling process. The XBRL filing has been revised and corrected to ensure consistency with the approved PDF financial results. Kindly take the same on record and acknowledge the receipt. Thanking you, For Ahluwalia Contracts (India) Ltd. (Vipin Kumar Tiwari) Company Secretary ACS No. : 10837 A-177, Okhla Industrial Area, Phase-I, New Delhi-110020 Encl: As Above Registered. Office: A-177, Okhla Industrial Area, Phase-I, New Delhi-110020 Phone: 011-49410502, 517 & 599 Fax: 011-49410553 Email ID: cs.corpoffice@acilnet.com; Website: www.acilnet.com (Corporate Identification Number: L45101DL1979PLC009654) Ahluwalia Contracts ) (India) Limited Engineering, Designing & Construction DECLARATION ON AUDITED FINANCIAL RESULTS (Pursuant to the second proviso to Regulation 33(3)(d) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015) Pursuant to the second proviso to Regulation 33(3)(d) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we hereby declare & confirm that the Statutory Auditors of the Company Viz. M/s SCV & Co., LLP, Chartered Accountants (ICAI Firm Registration No. 000235N/N500089) have issued their audit reports with unmodified opinion on the Standalone & Consolidated audited Financial Results/ Statements of the Company for the year ended 31st March, 2026. For Ahluwalia Contracts (India) Ltd atbéer Singh Chief Financial Officer (CFO) Date: 30-05-2026 Place: New Delhi Registered. Office: A-177, Okhla Industrial Area, Phase-I, New Delhi-110020 Phone: 011-49410502, 517 & 599 Fax: 011-49410553 Email ID: cs.corpoffice@acilnet.com; Website: www.acilnet.com (Corporate Identification Number: L45101DL1979PLC009654) SCV & Co. LLLP B-41, Panchsheel Enclave, New Delhi-110017 T +91-11-41749444 CHARTERED ACCOUNTANTS E: delhi@scvindia.com ¢ W: www.scvindia.com Independent Auditor’s Report on the Standalone Annual Financial Results of Ahluwalia Contracts (India) Limited for the quarter and year ended 31t March 2026 pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosures Requirements) Regulations, 2015 as amended. INDEPENDENT AUDITORS’ REPORT The Board of Directors of Ahluwalia Contracts (India) Limited Report on the audit of the standalone annual financial results Opinion 1 We have audited the accompanying standalone annual financial results of Ahluwalia Contracts (India) Limited (hereinafter referred to as "the Company"), for the quarter and year ended 31t March 2026 ("the Statement"), attached herewith, being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (‘Listing Regulations"). In our opinion and to the best of our information and according to the explanations given to us, the aforesaid standalone annual financial results: (i) are presented in accordance with the requirements of Regulation 33 of the Listing Regulations in this regard; (ii) give a true and fair view in conformity with the recognition and measurement principles laid down in the applicable Indian Accounting Standards(Ind AS) prescribed and other accounting principles generally accepted in India, of the net profit and other comprehensive income and other financial information of the Company for the quarter and year ended 315t March 2026. Basis for Opinion 3. We conducted our audit in accordance with the Standards on Auditing (“SAs”) specified under section 143(10) of the Companies Act, 2013 (“the Act”). Our responsibilities under those SAs are further described in the Auditor’s Responsibilities for the Audit of the Standalone Annual Financial Results section of our report. We are independent of the Company, in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India (“ICAI”) together with the ethical requirements that are relevant to our audit of the standalone financial statements under the provisions of the Act, and the Rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the Code of Ethics. We believe that the audit evidence we have obtained, is sufficient and appropriate to provide a basis for our opinion on the standalone annual financial results. Responsibility of Management and Board of Directors for the Standalone Annual Financial Results 4. These standalone annual financial results have been prepared on the basis of the standalone Ind AS financial statements. The Company’s Management and the Board of Directors are responsible for the preparation and presentation of these standalone annual financial results that give a true and fair view of the net profit and other comprehensive income and other financial information in accordance with the recognition and measurement principles laid down in Indian Accounting Standards prescribed under Section 133 of the Actand other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. This responsibility also includes maintenance of adequate accounting records in accordance with the provisions of the Act; for safeguarding of the assets of the Company and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and the design, implementation and maintenance of adequate internal financial controls, that were operating effectively for ensuring accuracy and completeness oft he accounting records, relevant to the preparation and presentation of the standalone annual financial results that give a true and fair view and are free from material misstatement, whether due to fraud or error. Noida Office : 505, 5th Floor Tower B, World TradeWor 16, Noida - 201301 T: +91-120-4814400 Other Offices : Ludhiana ba i « Bengaluru In preparing the standalone annual financial results, the Management and the Board of Directors are responsible for assessing the Company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Board of Directors either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so. 7. The Board of Directors is responsible for overseeing the Company’s financial reporting process. Auditor’s Responsibilities for the Audit of the Standalone Annual Financial Results 8. Our objectives are to obtain reasonable assurance about whether the standalone annual financial results as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. 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