Outcome of Board Meeting

Date: 3rd November, 2026 Manager - Listing Compliance Corporate Relationship Department, National Stock Exchange of India Limited BSE Limited, ‘Exchange Plaza’. C-1, Block G, P.J. Towers, Dalal Street, Bandra Kurla Complex, Bandra (E), Fort, Mumbai - 400001 Mumbai - 400 051 Scrip Code: 544281 Symbol: ABINFRA Dear Sir/Madam, Subject: Outcome of the Board Meeting- Regulations 30 and 33 of the SEBI (LODR) Regulations, 2015. The Board of Directors of the Company, at its meeting held on today, i.e., 3rd November, 2026, have approved the Un-audited Financial Result for the quarter and half year ended 30th September, 2026. In this regard, please find enclosed herewith following: 1. Un-audited Financial Result for the quarter ended 30th September, 2026. 2. Limited Review Report on financial result for the quarter ended 30th September, 2026. The meeting commenced at 1.00 p.m. and concluded at 3.15 p.m. Request to kindly take the same on record. Thanks & Regards, For A B Infrabuild Limited Amrit Suthar Company Secretary and Compliance Officer BHUWANIA & AGRAWAL ASSOCIATES A/403, Express Zone, Chartered Accountants Off Western Express Highway, Malad (East), Mumbai - 400 097 Phone: 2876 6001 / 4963 9346 Email: info@bhuwaniaagrawal.com Independent Auditor’s Review Report on the Quarterly and Half Yearly Unaudited Standalone Financial Results of the Company Pursuant to the Regulations 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. TO THE BOARD OF DIRECTORS OF A B INFRABUILD LIMITED We have reviewed the accompanying statement of Unaudited Financial Results of A B INFRABUIL.D LIMITED (the "Company") for the quarterly and half year ended 30t September 2026 (the 'Statement), being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBI (Listing obligations and Disclosure Requirements) Regulations, 2015 (as amended) including relevant circulars issued by the SEBI from time to time. This Statement is the responsibility of the Company’s management and has been approved by the Company’s Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standards 34 “Interim Financial Reporting” (Ind AS 34”), prescribed under Section 133 of the Companies Act, 2013 read with the relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with regulation 33 of the Listing Regulations. Our responsibility is to issue a report on the Statement based on our review. We conducted our review of the Statement 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 Statement is free of material misstatements. A review of interim financial information consists of making inquiries, primarily of the Company's personnel responsible for financial and accounting matters and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing specified under section 143(10) of the Companies Act, 2013 and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. Based on our review conducted as stated above nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the applicable Indian Accounting Standards as prescribed under Section 133 of the Companies Act, 2013, read with relevant rules issued there-under and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. For BHUWANIA & AGRAWAL ASSOCIATES (Chartered Accountants) (Firm Registration no. 101483W) SHUBHAM ity signec by SHUBHAM KRISHNA KRISHNA stuwani Date:2026.11.03 BHUWANIA 155250 10530 Shubham Bhuwania (Partner) Membership No. : 171789 UDIN :26171789DHABUI7047 Date :03/11/2026 Place : Mumbai A B INFRABUILD LIMITED Registered Office : 104, 1t Floor, Shubhangan CHS Ltd., Jawahar Nagar, Near Railway Crossing, Goregaon (West), Mumbai 400104 CIN No.:- L45202MH2011PLC214834 Website:-www.abinfrabuild.com Email ID:- cs@abinfrabuild.com Telephone No.:- 86525 19991 (Amount in Lakh) Statement of Assets & Liabilities Particulars As at 30.09.2026 As at 31.03.2026 Unaudited Audited 1 ASSET Non Current Asset a) Property , Plant & equipment 4,331.38 4,283.20 b) Capital Work In Progress = - ¢) Financial Assets i) Investment 0.08 0.08 ii) Others 4,707.10 3,960.12 d) Deferred tax Assets (Net) 143.42 131.87 f) Other Non Current Asset . - 9,181.98 8,375.27 Current Assets a) Inventories 11,934.43 11,053.69 b) Financial Assets i) Current Investment - = ii) Trade Receivables 12,920.40 10,421.31 iii) Cash and Cash Equivalents 472.76 328.78 iv) Other Bank Balances 5,238.89 2,871.83 v) Loans & Advances 840.16 847.39 vi) Other - 5 ¢) Current Tax Assets (Net) 348.87 575.19 d) Other Current Asset 2,457.83 1,690.74 Total Current Assets 34,213.34 27,788.93 TOTAL ASSETS 43,395.32 36,164.20 II EQUITY AND LIABILITIES Equity a) Equity Share Capital 6,387.89 6,387.89 b) Other Equity 11,572.93 10,540.53 ) Share Warrant Pending for allotment - - Total Equity 17,960.82 16,928.42 Liabilities Non Current Liabilities a) Financial Liabilities 2,650.34 2,158.72 b) Non Currrent Provisions 1,049.31 1,265.13 Total Non Current Liabilities 3,699.65 3,423.85 Current Liabilities a) Financial Liabilities i)Borrowings 13,882.03 8,824.87 ii)Trade Payables 2,548.74 4,466.41 iii)Other Current Financial Liabilities 985.18 580.82 b) Other Current Liabilities 3,758.25 1,113.13 (¢) Current Tax Liabilities (Net) 367.20 695.20 (d) Provisions 193.45 131.50 Total Current Liabilities 21,734.85 15,811.93 TOTAL EQUITY AND LIABILITIES 43,395.32 36,164.20 A B INFRABUILD LIMITED Registered Office : 1st Floor, Shubhangan CHS Ltd. 104, Jawahar Nagar Near Railway Crossing Goregaon (West) Mumbai 400104 CIN No.:- L45202MH2011PLC214834 Website:-www.abinfrabuild.com Email ID:- cs@abinfrabuild.com Telephone No.- 86525 19991 (Amount in Lakh) Statement of Financial Results for the Quarter and Half Year ended on 30th September, 2026 Quarter ended Half Year ended Year ended - 30.09.2026 | 30.06.2026 | 30.09.2025 | 30.09.2026 | 30.09.2025 | 31.03.2026 (Unaudited) | (Unaudited) | (Unaudited) | (Unaudited) | (Unaudited) | (Audited) ) @ @ @ ©) () 1_| Revenue From operations (Gross) 742292 7,625.14 53,73031 | 1504806 9,786.60 | 2562071 2| Other Income 141.02 12563 8454 266.65 17152 3,80 3 |Total Revenue (1+2) 7,563.94 7,750.77 381515 | 1531471 995812 | 2595451 4 [Expenses a) Cost of construction 6,394.94 6,503.58 310771 | 12,898.52 892819 | 2334579 b) Purchase of stock in trade. - - - E - = <) Changes in inventorics of finished goods, work in progress and stock in trade (508.24) (372.50) (133.45) (3079) (122688 (2,94238)) d) Employee benefits expense 11532 115,53 7825 230.85 150,84 34445 ¢) Financial Cost 436,99 32048 225,80 75747 458.82 1,016.06 ) Depreciation and amortisation expense 14952 14237 120.00 291.89 237.49 498.47 ) Other expenses 306.07 317.89 13173 623,96 12742 1,065.62 [Total Expenses 6,891.60 7,027.35 353004 | 13,9219 897592 | 23,328.01 Profit \ (Loss) before exceptional & extraordinary items 5 |&tax (34) 669.34 723.42 285.11 1,392.76 982.20 2,626.50 6_|Exceptional Ttems 0.06 - (3.45) 0.06 440 109 7_|Profit \ (Loss) from Extraordinary items and tax (5-6) 669.28 723.42 288.56 1,392.70 977.80 2,62541 8 _[Extraordinary items - - - - - - 9_[Profit \ (Loss) before ta [Showing first 8,000 characters — download PDF for full document]