With reference to the submission of the Financial Results for the Quarter ended June 2026, the Company had inadvertently submitted the Auditor''s Report instead of the applicable Limited Review Report for both the Standalone and Consolidated Financial Results. The Company has noted the discrepancy and is hereby submitting the revised filing along with the applicable Limited Review Report for the Standalone and Consolidated Financial Results, respectively, ....

Multiple Advanced Audio-Visual Solutions September 29, 2026 The Manager Listing Department BSE Limited (“BSE”) Phiroze Jeejeebhoy Towers, Dalal Street, Fort Mumbai – 400 001 ISIN: INE115E01010 Scrip Code: 517077 Subject: Submission of revised Financial Statements Dear Sir/Madam, This is with reference to the submission of the Financial Results of the Company for the quarter ended June 30, 2026. We wish to inform you that, inadvertently, the Auditor’s Reports were submitted along with the Standalone and Consolidated Financial Results instead of the applicable Limited Review Reports. Accordingly, we are hereby submitting the revised Standalone and Consolidated Financial Results for the quarter ended June 30, 2026, along with the respective Limited Review Reports, for your records and necessary action. We confirm that there is no change in the Financial Results or any other particulars previously submitted. The revised submission is being made solely to rectify the inadvertent submission of the incorrect reports. We request you to kindly take the revised submission on record. Kindly, take the above submission on your record. Thanking You For Ind Agiv Commerce Limited Lalit Lajpat Chouhan Managing Director DIN: 00081816 IND AGIV COMMERCE LIMITED Regd. Office: 514, B- Wing, Kanara Business Centre, Off Ghatkopar-Andheri Link Road, Ghatkopar (E), Mumbai-400075 Tel- 91-22-2500 3492/93. E-mail: info@agivavit.com . www.agivavit.com . CIN: L 32100MH1986PLC039004 Independent Auditor's Limited Review Report on the Standalone quarterly and year to date as 30.06.2026 Un Audited Financial Results of Ind-Agiv Commerce Ltd pursuant to Regulations 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. To the Board of Directors, Ind-Agiv Commerce Ltd Report on the of the Stand-Alone Un Audited Financial Statements June 2026 Opinion We have Reviewed the accompanying Unaudited quarterly financial results of Ind-Agiv Commerce Ltd ("the Company") for the quarter ended June 2026 and the year-to-date results for the year ended as on that date, attached herewith, being submitted by the Company pursuant to the requirement of Regulations 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 these standalone financial results: 1. are presented in accordance with the requirements of Regulation 33 & 52 of the Listing Regulations in this regard; 2. and give a true and fair view in conformity with the recognition and measurement principles laid down in the applicable accounting standards and other accounting principles generally accepted in India of the net profit and other comprehensive income and other financial information for the quarter ended June 30th, 2026 as well as the year-to- date results for the year ended as on that date. Basis for Qualified Opinion We conducted our Review in accordance with the Standards on Auditing (SAs) specified under section 143(I0) of the Companies Act, 2013 (the Act). Our responsibilities under those Standards are further described in the Auditor's Responsibilities for the Audit of the 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 together with the ethical requirements that are relevant to our audit of the financial results under the provisions of the Companies Act, 2013 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. 1. The Company yet not finalized the operating software, has used and under testing multiple ERP Project accounting software for maintaining its books of account, which did not have a feature of recording audit trail (edit log) facility throughout the year details in respect of which has been reported on Partly Manual and Excel sheet A. Statutory Dues Provided but not Paid: Rs. In Lakhs) 2. Account PF ESIC PT TDS Others Total Head IACL 34,795 17,549 17,36,262 17,88,606 A. OUTSTANDING OVERDUE OF LOANS NBFC etc. The status of Various loan delay EMI and Charges as under, this has been reviewed by Management on multiple letters/emails and Ledger account. Company is working on restructuring on its total debt with Investor and NBFC, same shall be clear in due Course as Management decide. Nature Name of Amount not Principal Interest & Total Remarks Borrowing Lender paid on due Penal Charges date 2,56,65,894 Pre-sales Redfort NA 1,81,31,339 4,37,97,233 Matter working Capital under Court capital Finance co. of law Pvt ltd I Pre-sales Redfort NA 1,74,05,816 1,65,50,739 3,39,56,555 Matter working Capital under Court capital Finance co. of law Pvt ltd II Total NA 4,30,71,710 3,46,82,078 7,77,53,788 Matter under Court of law Working Bajaj Fin 1,56,603 14,78,000 1,32,438 17,67,041 under Capital Serve Process of restructuring Working Clix Capital 1,60,379 11,50,000 38,995 13,49,374 Company Capital under Process of restructuring Working Neo growth 3,20,641 875000 62,524 12,58,165 Company Capital Credit Pvt under Ltd Process of restructuring Working Insta Capital 7,06,451 5,50,000 1,56,451 14,12,902 Company Capital under Process of restructuring Total 13,44,074 4,71,24,710 3.50,75,486 8,35,44,270 Company under Process of restructuring 1. The Loan from Redfort is declared as NPA the legal Proceeding under Direction of Delhi High Court matter is pending in Arbitration. Management yet to update on Future Action and settlement of the case. 2. Our conclusion on the aforesaid matter is not modified in respect of this matter. Emphasis of Matter: 1. The Company has decided restructure its financial resources to align with Over dues Payment statutory dues and over dues of NBFC etc. 2. Company needs to finalize EPP Project and Accounting software integration. Other Matter: The results for the quarter June 2026 and the corresponding quarter of the previous year are the balancing figures between the audited figures which were subjected to limited review Prop. Hasmukhbhai G. Sarvaiya Chartered Accountant Membership Number: 045038 Date: 03/09/2026 Place: Mumbai Independent Auditor's Limited Review Report on the quarterly and year to date as 30th June 2026 Un-Audited Consolidated Financial Results of Ind-Agiv Commerce Ltd pursuant to Regulations 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. To the Board of Directors, Ind-Agiv Commerce Ltd Limited Review Report on the of the Consolidated Un Audited Financial Statements June 30th 26 Opinion We have Reviewed the accompanying Consolidated quarterly Unaudited financial results of Ind-Agiv Commerce Ltd ("the Company") for the quarter ended June 2026 and the year-to-date results for the year ended as on that date, attached herewith, being submitted by the Company pursuant to the requirement of Regulations 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 these Consolidated financial results: 1. are presented in accordance with the requirements of Regulation 33 & 52 of the Listing Regulations in this regard; 2. and give a true and fair view in conformity with the recognition and measurement principles laid down in the applicable accounting standards and other accounting principles generally accepted in India of the net profit and other comprehensive income and other financial information for the quarter ended June 30h ,2026 as well as the year-to-date results for the year ended as on that date. Basis for Qualified Opinion We conducted our Review in accordance with the Standards on Auditing (SAs) [Showing first 8,000 characters — download PDF for full document]