Submission of audited financial results for the quarter and year ended 31.03.2026

July 29, 2026 The Department of Corporate Affairs, Bombay Stock Exchange Limited, P J Towers, Dalal Street Mumbai BSE Script code:‐ 531685 Subject: Submission of Audited Financial Results for the Quarter and Financial Year Ended 31st March, 2026 under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 Dear Sir/Madam, Pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 ("SEBI LODR Regulations"), we hereby submit the Audited Financial Results of the Company for the quarter and financial year ended 31st March, 2026, duly approved by the Board of Directors at its meeting held on 30th June, 2026, together with the Independent Auditors' Report thereon. This is to further inform you that the Company could not finalize and submit the aforesaid financial results within the prescribed timeline of 30th May, 2026. The delay occurred due to certain internal audit queries. Accordingly, upon completion of the necessary audit procedures and resolution of the internal audit observations, the Board of Directors, at its meeting held on 30th June, 2026, considered and approved the Audited Financial Results for the quarter and financial year ended 31st March, 2026. Enclosed herewith are the following: 1. Audited Financial Results for the quarter and financial year ended 31st March, 2026. 2. Independent Auditors' Report on the aforesaid financial results. We sincerely regret the delay in compliance and assure you that the Company has taken necessary measures to strengthen its internal processes to ensure timely compliance in future. Kindly take the above on record. Thanking you. Yours faithfully, FRONTLINE FINANCIAL SERVICES LIMITED Regd. Office: Office no. 803, Eighth Floor, Wallstreet II, Elisbridge, Ahmedabad-380006 CIN: L65910GJ1991PLC016289 Part-1 Statement of Standalone Financial Results For The Quarter Ended on 31st March 2026 ( Rs in lakhs) Quarter Ended Year Ended Particulars No 31.03.2026 31.12.2025 31-03-2025 31.03.2026 31.03.2025 (Audited) (unudited) (Audited) (Audited) (Audited) 1 Revenue from operations 114.5 41.20 20.61 293.70 49.92 2 Other income 0.22 0.00 21.90 0.22 21.90 3 Total income (1+2) 114.72 41.20 42.51 293.92 71.82 4 Expenses (a) Purchase Of stock In Trade 114.2 38.05 19.95 283.10 48.64 (b) Changes in inventories of building material, land and 0.00 work in progress 0.00 0.00 0.00 0.00 (c) Employee benefits expenses 0.16 0.40 0.00 1.28 1.22 (d) Finance costs 0.00 0.00 0.00 0.00 0.00 (e) Depreciation and amortisation expenses 0.00 0.00 0.00 0.00 0.00 (f) Other expenses (2.55) 3.38 7.19 7.52 17.61 Total expenses 111.81 41.83 27.14 291.90 67.47 5 Profit before exceptional items and tax (3-4) 2.91 (0.63) 15.37 2.02 4.35 6 Tax expense (a) Current tax (net) 0.00 0.00 0.00 0.00 0.00 (b) Short / (excess) provision of income tax for earlier years 1.24 0.00 0.00 1.24 0.00 (c) Deferred tax charge / (credit) (net) 0.00 0.00 0.00 0.00 0.00 Total tax expenses 0.00 0.00 0.00 0.00 0.00 7 Profit for the period (5-6) 1.67 (0.63) 15.37 0.77 4.35 8 Other comprehensive income (net of tax) (a) Items that will not be reclassified subsequently to profit 0.00 0.00 0.00 0.00 0.00 or loss (b) Income tax related to items that will not be reclassified 0.00 0.00 subsequently to profit or loss 0.00 0.00 0.00 Total other comprehensive income 0.00 0.00 0.00 0.00 0.00 9 Total comprehensive income (7+8) 1.67 (0.63) 15.37 0.77 4.35 (a) Paid-up equity share capital (face value : `10 per 10 share) (b) Other equity 11 Earnings per share (face value of `10 each) (a) Basic (`) 0.00 0.00 0.00 0.00 (0.00) (b) Diluted (`) 0.00 0.00 0.00 0.00 (0.00) Notes: 1 The above Standalone Financial Results have been reviewed by the Audit Committee and subsequently approved by the Board of Directors at their respective meetings held on 30.06.2026. The same have also been subjected to Limited Review by the Statutory Auditors and have issued unmodified Limited Review report on the same. 2 IND As is not applicable to the Company 3 The Statement inculde results for the year ended 31st March 2026. Previous period figures have been reclassified in conformity with the classification of the current period results if any. For Frontline Financial Services Limited Managing Director DIN: 08173027 Place : Ahmedabad Sandeep Mathur Date : 30-06-2026 FRONTLINE FINANCIAL SERVICES LIMITED Regd. Office: Office no. 803, Eighth Floor, Wallstreet II, Elisbridge, Ahmedabad-380006 CIN: L65910GJ1991PLC016289 Part-1 Statement of Standalone Audited Financial Results for the Quarter Ended 31st March,2026 Standalone Statement of Assets and Liablities (Amount in Lakhs ) As on 31.03.2026 As on 31.03.2025 Particulars Audited Audited II. ASSETS 1 Non-current assets (a) Fixed assets (i) Tangible assets 0.07 0.07 (ii) Intangible assets 0.00 0.00 (iii) Capital work-in-progress 0.00 0.00 (iv) Intangible assets under development 0.00 0.00 (b) Non-current investments 100.00 100.00 (c) Deferred tax assets (net) 0.00 0.00 (d) Long-term loans and advances 533.08 576.47 (e) Other non-current assets 0.00 0.00 2 Current assets (a) Current Investments 0.00 0.00 (b) Inventories 215.00 215.00 (c) Trade receivables 157.20 79.56 (d) Cash and cash equivalents 35.78 36.07 (e) Short-term loans and advances 0.00 0.00 (f) Other current assets 4.44 3.54 TOTAL ASSETS 1 045.58 1010.71 II EQUITY AND LIABILITES: 1 Shareholders’ funds (a) Share capital 590.11 590.11 (b) Reserves and surplus 52.82 52.03 (c) Money received against share warrants 0.00 0.00 0.00 0.00 2 Non-current liabilities (a) Long-term borrowings 25.00 25.00 (b) Deferred tax liabilities (Net) 0.00 0.00 (c) Other Long term liabilities 0.00 0.00 (d) Long-term provisions 0.00 0.00 3 Current liabilities (a) Short-term borrowings 0.00 0.00 (b) Trade payables 373.83 340.46 (c) Other current liabilities 3.13 0.00 (d) Short-term provisions 0.70 3.11 TOTAL 1045.58 1010.71 By Order of the Board of Directors Place : Ahmedabad Sandeep Mathur Date :30-06-2026 Managing Director DIN: 08173027 FRONTLINE FINANCIAL SERVICES LIMITED Regd. Office: Office no. 803, Eighth Floor, Wallstreet II, Elisbridge, Ahmedabad-380006 CIN: L65910GJ1991PLC016289 Part-1 Statement of Standalone audited Financial Results for the Quarter Ended 31st March 2026 Cash Flow Statement for the period ended on 31st March 2026 ( Rs in lakhs) As on 31-03-2026 As on 31.03.2025 Particulars Audited Audited A Cashflow from Oprating Actvities Net Profit before Tax as per Profit & Loss Account 2.02 4.35 Adjustment For: Depreication Expense 0.00 0.00 Priliminaary expenses w/off 0.00 0.00 Deferred Tax 0.00 0.00 Interest Expense 0.00 0.00 0.00 0.00 Operating Profit before changes in working Capital 2.02 7.36 Adjustment for: Trade Receivables 97.18 46.55 Loans & Advances -0.70 0.00 Inventories 0.00 0.00 Other Current Assets 0.00 0.00 Trade Payable -0.90 -76.90 Other Current Liabilies 0.00 0.00 Current liabilities & Provisions -1.25 0.65 94.33 -29.70 Cash generated from Operations 96.35 -25.35 Taxes Paid 0.00 0.00 Priliminary expense incurred 0.00 0.00 Cash flow from operating activities 96.35 -25.35 B Cash Flow from Investing Acttivties Purchase of Fixed Assets 0.00 0.00 Cash flow from investing activities 0.00 0.00 C Cashflow from Financing Activities Proceeds from issue of share capital 0.00 0.00 Proceeds from long term borrowings 0.00 25.00 Interest Expense 0.00 0.00 Short Term Borrowings from Bank 0.00 0.00 Proceeds from share premium 0.00 0.00 Cash flow from financing activities 0.00 25.00 Net Increase in Cash & Cash Equivalent 96.35 -0.35 Opening balance of Cash & Cash Equivalent 36.07 36.42 Closing balance of Cash & Cash Equivalent 132.42 36.07 By Order of the Board of Directors Sandeep Mathur Date: 30.06.2026 Managing Director Place:Ahmedabad DIN: 08173027 JUNE 30, 2026 The Department of Corporate Affairs, Bombay Stock Exchange Limited, P J Towers, Dalal Street Mumbai BSE Script code:‐ 531685 Re: Declaration of Unmodified Audit Report pursuant [Showing first 8,000 characters — download PDF for full document]