Outcome of Board Meeting

5th November, 2026 BSE Limited Na(cid:415)onal Stock Exchange of India Ltd. Lis(cid:415)ng Dept. / Dept. of Corporate Services, Lis(cid:415)ng Dept., Exchange Plaza, 5th Floor, Phiroze Jeejeebhoy Towers, Plot No. C/1, G. Block, Bandra-Kurla Complex, Dalal Street, Mumbai - 400 001. Bandra (E), Mumbai - 400 051. Security Code : 539301 Symbol : ARVSMART Security ID : ARVSMART Dear Sir / Madam, Ref: Regula(cid:415)on 30 and 33 of the SEBI (Lis(cid:415)ng Obliga(cid:415)ons and Disclosure Requirements) Regula(cid:415)ons, 2015. Sub: Outcome of Mee(cid:415)ng of Board of Directors held on 5th November, 2026. With reference to the cap(cid:415)oned subject ma(cid:425)er, we hereby inform you that the Board of Directors of the Company at its mee(cid:415)ng held today i.e. 5th November, 2026 has inter alia approved: (1) the Unaudited Standalone and Consolidated Financial Results of the Company for the quarter and half year ended on 30th September, 2026 along with the Limited Review Report, issued by the Statutory Auditors of the Company i.e. M/s. Walker Chandiok & Co LLP; and (2) the acquisi(cid:415)on of 1,500 equity shares of “Arvind Global Capability Center Private Limited” (“GCC”) cons(cid:415)tu(cid:415)ng 15% of its paid-up equity share capital. Pursuant to Regula(cid:415)on 33 of the SEBI (Lis(cid:415)ng Obliga(cid:415)ons and Disclosure Requirements) Regula(cid:415)ons, 2015 (“SEBI LODR Regula(cid:415)ons”), we are submi(cid:427)ng herewith the Unaudited Standalone and Consolidated Financial Results of the Company for the quarter and half year ended on 30th September, 2026, along with Limited Review Reports thereon, issued by M/s. Walker Chandiok & Co LLP, Chartered Accountants, Statutory Auditors of the Company. The meeting of the Board of Directors of the Company commenced at 03:15 PM and concluded at 04:40 PM. Please take the same on your record. Thanking you, Yours faithfully, For Arvind SmartSpaces Limited Prakash Makwana Company Secretary Encl.: As above Walker Chandiok &Co LLP Walker Chandiok & Co LLP Block No. D/lSth Floor, Cabin No. AB to A10 "West Gate" Near YMCA Club, S.G Highway, Sarkhej Road, Ahmedabad-39001 5 Gujarat, lndia Independent Auditor's Review Report on Standalone Unaudited Quarterly Financial Results and Year to Date Results of the Company pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) To the Board of Directors of Arvind SmartSpaces Limited We have reviewed the accompanying statement of standalone unaudited financial results ('the Statement') of Arvind SmartSpaces Limited ('the Company') for the quarter ended 30 September 2026 and the year to date results for the period 1 April 2026 to 30 September 2026, being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) ('Listing Regulations'). 2. The Statement, which is the responsibility of the Company's management and approved by the Company's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in lndian Accounting Standard 34, lnterim Financial Reporting ('lnd AS 34'), prescribed under Section 133 of the Companies Act,2013 ('the Act'), and other accounting principles generally accepted in lndia and is in compliance with the presentation and disclosure requirements of Regulation 33 of the Listing Regulations. Our responsibility is to express a conclusion 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 lnterim Financial lnformation Performed by the lndependent Auditor of the Entity, issued by the lnstitute of Chartered Accountants of lndia. A review of interim financial information consists of making inquiries, primarily of persons 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 the Standards on Auditing specified under Section 1a3(10)of the Act, 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. 4. Based on our review conducted as above and the consideration of the review reports of the other auditors referred to in paragraph 7 below, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in tnO RS 34, prescribed under Section 133 of the Act, and other accounting principles generally accepted in lndia, has not disclosed the information required to be disclosed in accordance with thl requirements of Regulation 33 of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. Walker Chandiok & Co LLP is regastered Chsrlered Acrounlants with limited liability with klentifi€tion oelhi, Ncida and Pune Circte, New Oelhi, 11m01, lndia Walker Chandiok &Co LLP 5. The review of standalone unaudited quarterly financial results for the period ended 30 June 2026, included in the Statement was carried out and reported by S R B C & CO LLP who has expressed an unmodified conclusion vide their review report dated 07 August 2026, whose review report has been furnished to us and which has been relied upon by us for the purpose of our review of the Statement. Our conclusion is not modified in respect of this matter. The review of standalone unaudited quarterly and year-to-date financial results for the period ended 30 September 2025 and audit of standalone financial results for the year ended 3'1 March 2026 included in the Statement was carried out and reported by S R B C & CO LLP who has expressed unmodified conclusion vide their review report dated 03 November 2025 and unmodified opinion vide their audit report dated 20 May 2026, respectively, whose reports have been furnished to us and which have been relied upon by us for the purpose of our review of the Statement. Our conclusion is not modified in respect of this matter. We did not review the interim financial results of ASL ESOP Trust ('the Trust') included in the Statement, where such interim financial results reflects total assets of 7 2,356.27 lakhs as at 30 September 2026 and total revenues of t 10.32 lakhs and t 10.32 lakhs, total net profit after tax of { 6.61 lakhs and { 6.61 lakhs, and total comprehensive income of t 6.61 lakhs and t 6.61 lakhs, for the quarter and six- month period ended on 30 September 2026, respectively, and net cash inflows of 9.28 lakhs for the six-month period ended 30 September 2026. The Statement also includes the Company's share in the net profiU(loss) (including other comprehensive income) of 30.13 lakhs and (0.36) lakhs for the quarter and six-month period ended on 30 September 2026 in respect of two LLPs, whose financial results have not been reviewed by us. Such interim financial results have been reviewed by the other auditors, whose reports has been furnished to us by the management, and our conclusion, in so far as it relates to the amounts and disclosures included in respect of the Trust and the LLP, is based solely on the review report of such other auditors. Our conclusion on the Statement is not modified in respect of the above matter with respect to our reliance on the work done by and the reports of the other auditors. For Walker Ghandiok & Co LLP Chartered Accountants Firm Registration No: 001 076N/N50001 3 AnilSharma Partner Membership No.:515556 UDI N: 2651 5556DAKFLM8693 Place: Ahmedabad Date: 5 November 2026 Chanered Jlccoulrlanls ArunD SMARTSPACES STANDALONE STATEMENT OF ASSETS AND LIABILITIES A5 AT 3OTH SEPTEMBER, 2026 F in Lakhs ercept as stated oth€Bise] As at Pa.ticulaB 30.09.26 31 [Showing first 8,000 characters — download PDF for full document]