BSEResult2d ago · 28 Oct 2026, 06:00 pm
Please find enclosed herewithb a copy of Standalone and Consolidated unaudited Financial Results of the company for the quarter and year ended September 30,2026, along with Limited Review Report.
Anka India Ltd · 531673
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Anka India Ltd has announced its unaudited financial results for the quarter and half year ended September 30, 2026, with the Board of Directors approving the results at its meeting held on October 28, 2026.
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Anka India Ltd - 531673 - Please Find Enclosed Herewith A Copy Of The Standalone And Consolidated Unaudited Financial Results Of The Company For The Quarter And Half Year Ended September 30, 2026,
Along With The Limited Review Reports Of The Statutory Auditors Issued Thereon.
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October 28, 2026
BSE Limited
1st Floor, New Trading Wing
Rotunda Building, PJ Towers
Dalal Street
Mumbai 400 001
Scrip Code – 531673
Sub: Outcome of Meeting of Board of Directors in accordance with Reg. 30 of the SEBI (Listing
Obligations and Disclosure Requirements) Regulations, 2015
Dear Sir/Ma’am,
Pursuant to Regulation 30 and Regulation 33 of the SEBI (Listing Obligations and Disclosure
Requirements) Regulations, 2015 (“SEBI LODR REGULATIONS”), as amended, we wish to inform you
that the Board of Directors of the Company, at its Meeting held on Wednesday, October 28, 2026,
inter alia, considered and approved the Standalone and Consolidated unaudited Financial Results of
the Company for the quarter and half year ended September 30, 2026.
In compliance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements)
Regulations, 2015, please find enclosed herewith a copy of the Standalone and Consolidated
unaudited Financial Results of the Company for the quarter and half year ended September 30, 2026,
along with the Limited Review Reports of the statutory Auditors issued thereon.
The Meeting of the Board of Directors commenced at 3.30 p.m. and concluded at 4.15 p.m.
This is for your information and record.
For ANKA INDIA LTD
Sameer Kumar
Company Secretary and Compliance Officer
ICSI Membership No-A32216
ANKA INDIA LIMITED
Regd. Off: 271, Udyog Vihar, Ph-IV, Sector-18, Gurugram, Haryana-122015
CIN: L74900HR1994PLC033268: Email id: response@ankaindia.com;
Phone no: 9560729989; Website: www.ankaindia.com
(¢ R:S.PRABHU & ASSOCIATES
INDIA CHARTERED ACCOUNTANTS
Swagat Bhavan, Near Indian Oil, Opp MSEB Colony, Station Road, Vasai (E), Dist. Palghar - 401 202.
Reception: 9307655120 | Email : rsp.vasai@gmail.com
The Board of Directors
Anka India Limited
LIMITED REVIEW REPORT
1. We have reviewed the accompanying Consolidated Unaudited Financial Results of Anka
India Limited ("the Parent") and its subsidiary (the parent and its subsidiary together
referred to as "the Group"), for the quarter and half year ended September 30, 2026
("Consolidated Results") included in the accompanying Statement of Unaudited
standalone and Consolidated Financial Results for the quarter and half year ended
September 30, 2026 ("the Statement"), being submitted by the Parent pursuant to the
requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure
Requirements) Regulations, 2015, as amended.
5. This Consolidated Results included in the Statement, which is the responsibility of the
Parent's Management and approved by the Parent's Board of Directors, have been
prepared in accordance with the recognition and measurement principles laid down in
the Indian Accounting Standard 34 "Interim Financial Reporting" ("Ind AS 34"),
prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued
thereunder and other accounting principles generally accepted in India. Our
responsibility is to express a conclusion on the Consolidated Results included in the
Statement based on our review.
3. We conducted our review in accordance with the Standard on Review Engagements (SRE)
2410, Review of Interim Financial Information Performed by the Independent Auditor of
the Entity, issued by the Institute of Chartered Accountants of India. This Standard
requires that we plan and perform the review to obtain moderate assurance as to
whether the financial information is free of material misstatements. A revieyof in?e;i\rp\
financial information is limited, primarily, to making inquiries of pe}?;/‘ 'e’l_of\'\rie\l
Company and analytical procedures, applied to financial data and, thu§
assurance than an audit. We have not performed an audit and accordingly;
express an audit opinion.
A-2/302, Laram Centre, Op. Rly. Station, S.V.Road, Andheri (W), Mumbai - 400 058.
Tel.: 022- 42551414/424
4. The Consolidated financial results include the results of a fully owned subsidiary of the
Company - Futech Internet Private Limited. The Company acquired the 100% holding
of the subsidiary vide Share Swap Arrangement dated 13th March, 2025. Effectively the
Shares were allotted on 11th June, 2025 resulting in a Reverse Merger situation as
explained in Para B-13 to B-19 of IND AS 103 - Business Combination. As required by
IND AS 103 - Business Combinations Para B-22, the consolidated figures contain the
complete figures of the Legal Subsidiary (i.e - Accounting Acquirer - Futech Internet Pvt
Ltd) and figures from the date of acquisition in case of the Legal Parent (i.e - Accounting
Acquiree - Anka India Ltd). Further as stated in the Para B-27 of IND AS 103 - Business
Combination the comparative figures contain only the figures from the books of Legal
Subsidiary (i.e - Accounting Acquirer - Futech Internet Pvt Ltd).
5. These interim financial results of Futech Internet Private Limited [Subsidiary] have been
reviewed by the independent auditor of the subsidiary M/s.Siddharth Bakhru &
Associates — Chartered Accountants who have provided an unmodified opinion Limited
Review Report dated 27t October, 2026, and our conclusion on the consolidated
financial results, in so far as it relates to the amounts and disclosures included in respect
of the subsidiary, is based solely on the report of such auditor and the procedures
performed by us as stated in paragraph 3 above. The interim financial results of Futech
Internet Private Limited [Subsidiary], included in the consolidated financial results,
whose interim financial results reflect total revenues of 163.93 lakhs, total net profit
after tax of 322.21 lakhs and total comprehensive income of ¥22.21 lakhs for the
quarter ended 30th September 2026, and total revenues of 3336.11 lakhs, total net
profit after tax of 27.00 lakhs and total comprehensive income of 327.00 lakhs for the
half year ended 30th September 2026 as considered in the consolidated financial
results.
6. Based on the review conducted as above, nothing has come to our attention, that causes
us to believe that the accompanying Interim Financial Information, prepared in
accordance with the accounting principles, as prescribed in the Indian Accounting
Standards referred to in Section 133 of the Companies Act, 2013, read with Rule 7 of the
Companies (Accounts) Rules, 2014, to the extent applicable, and other recognized
accounting practices and policies, have not disclosed fairly, in all material respects, the
information required to be disclosed, in terms of Regulation 33 of the Listing Regulations,
2015 and SEBI circular dated July 5, 2016, including the manner in which-it.is to be
disclosed, or that it contains any material misstatement barring the beTO)I ‘ment iohed
issues; 1 @‘R
Basis for Qualified Conclusion: |
> Referring to Note 4.1 the consolidation of the, financials has resulted in recognition
of Goodwill for an amount of Rs.18,96,36,548. The Company has not been doing
any business and the goodwill recognized at the fime of consolidation has not been
tested for impairment as of 30/09/2026.
Referring to Note 4.2 to the financial statements, Company continues to recognize
the minimum alternative tax paid in previous years amounting to Rs. 35,37,792/-
as an asset and expects the same to be adjusted against future tax payments. Inour
view, considering the history of losses and overall financial position of the
Company, it is not prudent on part the company to recognize the same as assets,
and the same is not in consonance with the provisions of "Guidance Note on
accounting for credit available in respect of Minimum Alternative Tax under the
Income Tax Act, 1961 "
7. Based on the review conducted as above, nothing has come to our attention, that causes
us to believe that the accompanying Interim Financial Information, prepared in
accordance with the accounting principles, as prescribed in the Indian Accounting
Standards referred
Our conclusion on the Consolidated Results included in the Statement is not modified in
respect of our reliance on the interim financial in
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