Outcome of Board Meeting

7th August, 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 7th August, 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. 7th August, 2026 has inter alia: (1) Approved the Unaudited Standalone and Consolidated Financial Results of the Company for the quarter ended on 30th June, 2026; (2) Taken note of resigna(cid:415)on of M/s. S R B C & Co LLP (ICAI Firm Registra(cid:415)on Number: 324982E/E300003) as Statutory Auditors of the Company w.e.f. 7th August, 2026; (3) On recommenda(cid:415)on of the Audit Commi(cid:425)ee, appointed M/s. Walker Chandiok & Co LLP, Chartered Accountants LLP (ICAI Firm Registra(cid:415)on No.: 001076N/N500013) as the Statutory Auditors of the Company to fill the casual vacancy caused due to resigna(cid:415)on of M/s. S R B C & Co LLP; and (4) On recommenda(cid:415)on of the Audit Commi(cid:425)ee and subject to the approval of the shareholders at its ensuing 18th AGM, approved the appointment of M/s. Walker Chandiok & Co LLP, Chartered Accountants LLP (ICAI Firm Registra(cid:415)on No.: 001076N/N500013) as the Statutory Auditors of the Company for a term of 5 (five) consecu(cid:415)ve years, commencing from the conclusion of the ensuing 18th AGM un(cid:415)l the conclusion of the 23rd AGM of the Company to be held in the year 2031; 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 ended on 30th June, 2026, along with Limited Review Reports thereon, issued by M/s. S R B C Co & LLP, Chartered Accountants, Statutory Auditors of the Company. The meeting of the Board of Directors of the Company commenced at 12:15 PM and concluded at 1:25 PM. Please take the same on your record. Thanking you, Yours faithfully, For Arvind SmartSpaces Limited Prakash Makwana Company Secretary Encl.: As above SRBC&COLLP 21st Fbo( B !\fing. Privilon Ambl' BRT Road. Behind lskcon Temple Chartered Accountants Off SG Highway, Ahmedabad - 380 059, lndia Telr +91 79 6608 3900 Independent Auditor's Review Report on the Quarterly Unaudited Standalone Financial Results of the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended Review Report to The Board of Directors of Arvind SmartSpaces Lim ited l. We have reviewed the accompanying statement of unaudited standalone fnancial results of Arvind SmartSpaces Limited (the "Company") for the quarter ended June 30, 2026 (the "Statement") attached herewith, being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations,2015, as amended (the "Listing Regulations"). 2 The Company's Management is responsible for the preparation of tle Statement in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34. (Ind AS 34) "lnterim Financial Reporting" prescribed under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. The Statement has been approved by the Company's Board of Directors. 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 Revierv Engagements (SRE)24 10, "Review of Interim Financial Information Performed by the lndependent Auditor of the Entity" issued by the Instirute 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 misstatement. A review of interim financial information consists of making inquiries, primarily of persons responsible for furancial 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 and consequently does not enable us to obtain assruance 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 based on the consideration ofthe review reports of other auditors referred to in paragraph 5 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 the aforesaid Indian Accounting Standards ('Ind AS') specified under Section 133 of the Companies Acg 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in the information required to be disclosed in terms of the Listing Regulations, in which it is to be disclosed, or that it contains any material S R I C & CO LLP, a Limited Liability Pa.tnership with LLP ldent,tY No. AA8-4318 Regd. Oftice : 22, Cama( Street, Bl(l'8'. 3rd Floor, Kolkata-7oo 016 SRBC&COLLP Ch.rtcr.d Accountints The accompanying Statement includes the Company's share ofn€t loss after tax ofRs.30.49 lacs and total comprehensive loss ofRs. 30.49 Lacs for the quarter ended June 30, 2026 as considered in the Statement, in respect of 2 LLPs, whose interim financial results and other financial information have been reviewed by their respective independent auditors. The independent auditor's reports on interim financial results and other financial information of these LLPS have been fumished to us by the Management and our conclusion on the Statement, in so far as it relates to the amounts and disclosures in respect ofthese LLPs is based solely on the reports of such auditors. Our conclusion on the Statement in respect of above matter is not modified with respect to our reliance on the work done and the reports ofthe other auditors. FoTSRBC&COLLP Chartered Accountants lCAl Firm registration number: 324982E/E300003 per Shreyans RaYraIli Parmer Membership No.: 62906 uDrN: 26'062906 0.FEIEI \8 5+ Place: Jaipur Dat€: August 07, 2026 ArunD SMARTSPACES STATEMENT OF UNAUDITED STANDALONE FINANCIAL RESULTS FOR THE QUARTER ENDED 3OTH JUNE,2025 [? in Lakhs except as stated otherwisel Quarter Ended Year Ended Sr. 30.05.25 31.03.26 30.06.25 31.03.25 Pa rticu la rs No. Audited Unaudited Unaudited Audited (Refer note-2) 1 llncome I(a) Revenue from operations 9,797.50 7,969.84 7,982.37 73,787.48 I (b) other income 2,067.62 7,798.82 793.67 4,937.49 Total income tl,259.L2 9,768.66 2,775.98 24,724.97 2 Expenses (a) Cost of construction material and components consumed 603.81 654.81 294.87 1,998.56 (b) Land development costs 16,388.16 77,977.65 s,4s3.36 40,150.70 (c) Construction and labour cost 7,887.23 2,164.43 767.69 5,090.32 (d) Changes in inventories (1s,380.81) (77,211.99\ (s,872.22]| (37,46s.62\ (e) Employee benefits expense 1,637.95 r,781.67 880.28 4,764.34 (f) Finance costs 1,600.49 7,062.54 564.66 2,755.53 (g) Depreciation and amortisation expense 732.75 110.08 99.66 423.97 (h) Other expenses 7,480.74 507.14 813.91 5,755.47 Total expenses 8,3s0.32 6,386.33 3,O52.2L 22,874.3t 3 Profit from operation [Showing first 8,000 characters — download PDF for full document]