BSEResult26 Sept 2026 · 26 Sept 2026, 05:32 pm

We hereby submit the revised financial for the period ended 31st March, 2026 after adding cash flow column for March 2025.

Gowra Leasing & Finance Ltd · 530709

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Gowra Leasing & Finance Ltd has submitted revised financial results for the period ended 31st March, 2026, including cash flow information for March 2025, in compliance with SEBI(LODR) Regulations, 2015.

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Earnings Impact5/10
Growth Catalyst2/10
Governance Concern1/10
Regulatory Risk1/10
Balance Sheet Risk2/10
Liquidity Impact5/10
Market Sentiment5/10

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Gowra Leasing & Finance Ltd - 530709 - Results- Financial Results For 31St March, 2026 (31-03-2026)

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Gowra Leasing & Finance Limited CIN: L65910TG1993PLC015349 Regd. Office: No.501, 5th Floor, Gowra Grand, Behind Gowra Plaza, 1-8-384 & 385, S.P. Road, Begumpet, Secunderabad – 500003 ◘ Tel.040-27843086, 27843091 ◘ Fax: 040-27816817 E-mail: glfl@gowra.net ; info@gowraleasing.com ◘ Website: www.gowraleasing.com September 26, 2026 GLFL/BSE/__85_/2026-27 The Manager, Department of Corporate Services, BSE Limited, PhirozeJeejeebhoy Towers, Dalal Street, Fort, Mumbai-400001. Dear Sir/ Madam, Sub: Revised Financial Results for the Period ended 31st March, 2026. With reference to the cited subject and in line with communication received from Stock exchange on 25th September, 2026, we hereby submit the revised financials for the year ended 31st March 2026 including the Cash flow information for March 2025. The Board of Directors at their meeting held on Thursday, May 07, 2026, considered and approved the Audited financial results for the quarter and year ended March 31, 2026. Copy of the results is enclosed herewith, along with the Audit Report with unmodified opinion, in compliance with Regulation 33 of SEBI(LODR) Regulations, 2015 We request you to take the above information on record and acknowledge the receipt of the same. Thanking you, Yours Faithfully, For GOWRA LEASING & FINANCE LIMITED (Srinivas Gowra) Managing Director DIN_ 00286986 Encl: a/a . 8-2-577/B, Plot No. 34, 5th Floor, Maas Heights, W g‘ 0. % Beside Canara Bank, Road No. 8, Banjara Hills, Hyderabad - 500 034, E-mail : info@dagliya.com Chartered Accountants Phone : +91-40 40021981, 9100933308, Independent Auditor’s Report on the Quarterly and Year to Date Audited Financial Results of the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended The Board of Directors of Gowra Leasing & Finance Limited Report on the audit of the Financial Results Opinion We have audited the accompanying statement of quarterly and year to date financial results of Gowra Leasing & Finance Limited (the “Company”) for the quarter ended March 31, 2026 and for the year ended March 31, 2026 (“Statement”), attached herewith, being submitted by the Company pursuant td the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the “Listing Regulations”). In our opinion and to the best of our information and according to the explanations given to us, the Statement: i. is presented in accordance with the requirements of the Listing Regulations in this regard; and ii. gives a true and fair view in conformity with the applicable accounting standards 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 ended March 31, 2026 and for the year ended March 31, 2026. Basis for Opinion We conducted our audit in accordance with the Standards on Auditing (SAs) specified under section 143(10) of the Companies Act, 2013, as amended (“the Act”). Our responsibilities under those Standards are further described in the “Auditor’s Responsibilities for the Audit of the Financial Results” sectign 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 together with the ethical requirements that are relevant to our audit of the 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 obtained by us is sufficient and appropriate to provide a basis for our opinion. Management’s Responsibilities for the Financial Results The Statement has been prepared on the basis of the annual financial statements. The Board of Directors of the Company are responsible for the preparation and presentation of the Statement that gives a true and fair view of the net profit and other comprehensive income of the Company and other financial information in accordance with the applicable accounting standards prescribed under Section 133 of the Act read with relevant rules issued thereunder and 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 Chartered Accountants 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 the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the Statement that give a true and fair view and are free from material misstatement, whether due to fraud or error. In preparing the Statement, 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 br to cease operations, or has no realistic alternative but to do so. The Board of Directors are also responsible for overseeing the Company’s financial reporting process. Auditor’s Responsibilities for the Audit of the Financial Results Our objectives are to obtain reasonable assurance about whether the Statement as a whole is free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of the Statement. As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout the audit. We also: « Identify and assess the risks of material misstatement of the Statement, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidencg that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. « Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances. Under Section 143(3)(i) of the Act, we are also responsible for expressing our opinion on whether the company has adequate internal financial controls with reference to financial statements in place and the operating effectiveness of such controls. < Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Board of Directors. « Conclude on the appropriateness of the Board of Directors’ use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Company’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial results or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the [Showing first 8,000 characters — download PDF for full document]