Standalone Financial Statements for the quarter and year ended on March 31, 2026 due to revision in Statement of Impact of Audit Qualification, addition of tabular information. Other than ....

INDIA INFRASPACE LIMITED CIN: L45201GJ1995PLC024895 Regd. Office: 701, Sarap Building, Opp. Navjeevan Press, Ashram Road, Ahmedabad 380014. Phone: 079-27544003, Fax: 079-27543815, E-mail: investorindiainfraspace@gmail.com Date: 23rd June 2026 BSE Limited, Phiroze Jeejeebhoy Towers, Dalai Street, Mumbai — 400 001 Sub: Clarification with respect to Regulation 33 of SEBI (LODR) Regulations, 2015 for the period ended March 31, 2026 Ref.: Scrip Code: 531343 Dear Sir/Madam, With respect to your mail received regarding observations on submission of audited financial results for the quarter and year ended on 31st March, 2026 we would like to give clarification as under: 1. Consolidated Results – Consolidated Result Not Submitted for period ended March 2026. (Only Standalone Result Received) for year ended - March 2026 We have submitted only audited standalone financial results for the quarter and year ended 31st March, 2026 as consolidated financial statements for the said quarter and year ended on 31st March, 2026 is not applicable. Saurya Casting Private Limited, a subsidiary of the Company has been dissolved with effect from 4th August 2025. Accordingly, we have not submitted consolidated financial statements for the said quarter and year ended on 31st March, 2026. Further pursuant to regulation 30 read with Para A of Part A of Schedule III of SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015, intimation has also been provided to recognised stock exchange. Also noting of the same is mentioned in notes to Financial Statements for the quarter and year ended on 31st March, 2026 for your consideration. 2. Standalone Results – Statement of Impact of Audit Qualifications not submitted as per format provided in SEBI circular for Year ended – March 2026 We hereby submitting Statement of Impact of Audit Qualifications as per format provided in SEBI circular in PDF format for your consideration. There is no change in financial statements of the company for the quarter and year ended on 31st March, 2026 other than addition of tabular information as per annexure I of SEBI Circular. INDIA INFRASPACE LIMITED CIN: L45201GJ1995PLC024895 Regd. Office: 701, Sarap Building, Opp. Navjeevan Press, Ashram Road, Ahmedabad 380014. Phone: 079-27544003, Fax: 079-27543815, E-mail: investorindiainfraspace@gmail.com The Company is hereby submitting complete financial results in PDF/XBRL format for the period ended March 31, 2026 due to revision in Statement of Impact of Audit Qualifications (addition of tabular information) for your perusal. Kindly take the same on your record. Thanking you, Yours faithfully, For, India Infraspace Limited Chetan Rajendra Anand Managing Director [DIN: 10713057] Encl: a/a CA NIKH1L D GUPTA & ASSOCIATES INDEPENDENT AUDITOR'S REPORT To The Members of INDIA Il'fFRASPACE LDIITED Report on the Audit of Ind AS Financial Statementa Qualified Opinion We have audited the Ind AS Financial Statements of INDIA INFRASPACE LIMITED (•the Company"), which comprise the Balance Sheet as at 31 March 2026 and the statement of Profit and Loss (including other comprehensive income), statement of changes in equity and statement of cash flows for the year then ended, and notes to the Financial Statements, including a summary of the significant accounting policies and other explanatory information (hereinafter referred to as "the Ind AS Financial Statements-). In our opinion and to the best of our information and according to the explanations given to us, except for the possible effects of the matters described in the 'Basis for Qualified Opinion' section of our report, the aforesaid Ind AS Financial Statements give the information required by the Companies Act, 2013 (the •Act") in the manner so required and give a true and fair view in conformity with the Indian Accounting Standards prescribed under Section 133 of the Act read with the Companies (Indian Accounting Standards) Rules, 2015, as amended, ("Ind AS•) and other accounting principles generally accepted in India, of the state of affairs of the Company as at 31•March 2026, and its Profit and other comprehensive income, changes in equity and its cash flows for the year ended on that date. Basia of Qualified Opinion Attention is drawn fn respect of Audit Trail The company has not mafnt.afned accounting software having the feature of recording an audit trail (edit log) as preacrfbed under Rule 3(1) of tM Companiu {Accounb} Rulo, ::Z014, for the ~rlod ended March 31, ::ZO::Z6. The balance• with Union Bank of India could not be Nrlfted ln thll abNnce of bank statements. The financial figures for the corresponding period/year ended March 31, ::ZO::ZS har,e been audited by the previous statutory auditora, Ml• GMCA & Co., Chartered Account.anu. We have relied upon the ntport issued by the pre-uiotcu awlltors for the corresponding figures presented in then financial results. The balances of TNuu Receivables aggregating to f96. 96 Lakh, Un.-cured Loan. aggregating to f75.22 Lakh and Trade Payablea/Credito,.. aggregating to r:l78.37 Lakh cu at March 31, 2026 were subject to co,iffrmation and reconcU.i.atfon. In the absence of direct cor\(irmattona and completion of reconciliation proceduru, we were unable to obt.afn su.fftdent appropria.U audit evidence regarding the ext.tence, completeness, cu::curacy and valuation oftheu balance•. Office Address: 7A Rajyog Apartment, Beside Alokik Apartment, OffS.G. Highway, Near Ahmedabad International School, Ahmedabad- 380054. E-mail: cankdc60C@gmail.com Mo : 8758258458 Emphaaia of Matter We draw attention to the fact that the equity shares of the Company have been delisted from the stock exchange. The Company has filed an application for relisting of its equity shares before the Securities Appellate Tribunal (SAT), which is pending consideration as on the date of this report. As per the directions of SAT, relisting of the equity shares shall be considered upon the Company complying with all pending and past regulatory compliances. Our opinion is not modified in respect of the above matters. We conducted our audit in accordance with lhe Standards on Auditing (SAs) specified under section 143(10) of the Companies Act, 2013. Our responsibilities under those Standards are further described in the Auditor's Responsibilities for the Audit of the Ind AS Financial Statements 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 ("ICAlj together with the ethical requirements that are relevant to our audit of the Ind AS Financial Statements under the provisions of lhe Act and the Rules there under, and w~ have fulfilled our other ethical responsibilities in accordance with these requirements and the ICAl's Code of Ethics. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our qualified audit opinion on the Ind AS Financial statements. Other Information The Company's management and Board of Directors are responsible for the other information. The other information comprises the information included in the Company's annual report but docs not include the Ind AS Financial Statements and our auditors' report thereon. Our opinion on the lnd AS Financial Statements does not cover the other information and we do not express any form of assurance conclusion thereon. 1n connection with our audit of the Ind AS Financial Statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the Ind AS Financial Statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If, based on the work we have performed, we conclude that there is a material misstatement of this other information; we are required to report that fact. We have nothing to report in this regard. ResponsibWty of Management and Those Charged with Gove [Showing first 8,000 characters — download PDF for full document]