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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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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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 [Showing first 8,000 characters — download PDF for full document]