Results - Financial Results for the quarter ended June 30, 2026.

Date: 07.08.2026 Corporate Relations Department Listing Compliance Department BSE Limited National Stock Exchange of India Limited Phiroze Jeejeebhoy Towers, Exchange Plaza, Dalal Street, Mumbai - 400 001 Plot No. C/1, G Block, Bandra-Kurla Complex, Bandra (East), Mumbai - 400 051 Scrip Code: 506194 Symbol: ARIHANTSUP Class of Security: Equity Series: EQ Sub: Outcome of the meeting of the Board of Directors of Arihant Superstructures Limited (“Company”) held on August 07, 2026. Dear Sir/Madam, Pursuant to Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements), Regulations, 2015, we would like to hereby submit the outcome for the Board Meeting held on Friday, August 07, 2026 at 12.00 noon at the registered office of the Company at Arihant Aura” 25th Floor, B Wing, Plot No. 13/1, TTC Industrial Area, Thane Belapur Road, Turbhe, Navi Mumbai – 400705. The brief details of the major business transacted at the Board Meeting were as follows: 1. Considered and approved the Unaudited Accounts (Standalone and Consolidated) along with the Limited Review Report of the Company for the quarter ended June 30, 2026. 2. Approved the Directors Report, along with the Annexures U/s 134 of the Companies Act, 2013. 3. Fixed 43rd Annual General Meeting (“AGM”) of the Company on Thursday, September 24, 2026 at 11.30am at Ebony Ballroom, “The Regenza” Tunga, Plot No. 37, Sector 30A, Vashi, Navi Mumbai – 400703 and approved the Notice of AGM thereof. The Record date for the purpose of payment of Dividend will be Friday, September 11, 2026. The Board meeting was concluded at 03:00P.M. We request you to kindly take the above on record. Thanking you, Yours faithfully, For and on behalf of the Board of Directors Arihant Superstructures Limited Parth Chhajer Joint Managing Director DIN: 06646333 K J K & Associates CHARTERED ACCOUNTANTS 178, 2nd Floor, RaghuleelaMall, Poisar, BehindPoisarBusDepot, KandivaliWest, Mumbai-400067 E-mail : mail@kjk.co.in Contact.: +91 98200 57941 Landline.: +91 22 46649603 Independent Auditor's Review Report on the Unaudited Standalone Financial Results for the quarter ended 30th June 2026 of Arihant Superstructures Limited Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. The Board ofDirectors, Arihant Superstructures Limited l. We have reviewed the accompanying statement ofunaudited standalone financial results of Arihant Superstructures 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 the Statement in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, (Ind AS 34) "Interim Financial Reporting" prescribed under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accountingprinciples generally accepted in India and in compliance with Regulation 33 ofthe Listing Regulations. The Statement has been approved by the Colnpany's Board of Directors. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review ofthe 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 misstatement. 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 Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all and consequently does not enable us to obtain assurance that we would become aware of all significant matters 1 identified in an audit. Accordingly, wedo not express an audit opinion. 159W Branches: Indore: 37, SanjanaPark, NearAgarwal PublicSchool, Indore-452016. Contact.: 8349683634 Bhilwara: TheCube, 1stFloor, 73LaxmiTower, Subhash Nagar,AimerRoad, Bhilwara-311 001. Contact.:95094 55220 Raipur: M-26,3rd Floor,Veena ChamberHigh StreetRamaWorld, Behind MGMI Hospital, VidhanSabha Road, Raipur-492005. Contact.: 9821300075 4. Basedon ourreviewconducted as above, nothinghas come to our attention that causesus to believe that the accompanying statement of unaudited standalone financial results, prepared in accordance with recognition and measurement principles laid down in the applicable IndianAccounting Standards ('Ind AS') specified under Section 133 ofthe Act, as amended, 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 ofthe SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, including the manner in which it is to be disclosed, or that itcontains any material misstatement. Other matters 5. We did not review the unaudited standalone financial results ofthe Company for quarter ended 30th June, 2025. These interim unaudited standalone financial results have been reviewed by other firms ofChartered Accountants, who vide their reports have expressed an unmodifiedconclusiononsuch financialresults. ForKJ K & Associates CharteredAccountants, FirmReg. No.: 11215 N.\1'Z\59IN al?\ FR .vale Qfea Nil Partner Membership Reg.No.: 514655 UDIN: 26514655ASUQGW303l Date: August07, 2026 Place: Navi Mumbai ARIHANTSUPERSTRUCTURESLIMITED CIN;L51900MH1983PLC029643 RegdOffice:ArihantAura,BWing,25thFloor,PlotNo. 13/1,TTCIndustrialArea, ThaneBelapurRoad,Turbine,NaviMumbai-400705 Tel:022-62493333Fax:022-62493334E-Mail:in$o@asLnet.in UnauditedStandaloneStatementofProfitdsLossforthequarterendedJune30,2026 (1inlakhs) Particulars QuarterEnded YearEnded June30,2026 March31,2026 June30,2025 March31,2026 Unaudited Audited Unaudited Audited 1 Income (a]RevenuefromOperations 2,223.77 4,313.24 746.00 9,081.84 (b)OtherIncome 41.86 49.23 47.54 140.88 TotalIncome 2,265.63 4,362.47 793.54 9,222.72 2 Expenses (a)Land,Construction&othercost 2,940.14 9,101.13 2,677.73 20,289.94 (b)Changesininventories (2,266.27) (6,454.75) (3,305.74) (17,553.84) (c)Employeebenefitsexpense 292.35 282.81 323.56 1,242.64 (d)Financecosts 626.79 542.42 637.25 2,565.08 (e)Depreciation&Amortization 27.07 26.66 20.70 99.47 (f)Otherexpenses 613.96 792.50 432.97 2,424.94 Totalexpenses 2,234.04 4,290.77 786.47 9,068.23 3 Profit/(Loss)beforeexeeptioinalitemsandtax (1.2) 31.59 71.70 7.07 154.49 4 ExceptionalItems(net) s Profit/[Loss]beforetax (3+4) 31.59 71.70 7.07 154.49 s Taxexpense: (a)Currenttaxexpense 6.05 3.74 25.79 (b)MATCreditEntitlement (6.05) (25.79) (25.79) (c)Deferredtax (0.59) 1.42 0.64 8.80 (0.59) (2063) 0.64 8.80 7 Profit/(Loss)aftertax (5.6) 32.18 92.33 6.43 145.69 8 OtherComprehensiveIncome (a)Itemsthatwillnotbereclassifiedtoprofit&.loss Rerneasurementgain | (loss)ondefinedbenefitplans (23,37) (23.37) IncomeTaxonItemsthatwillnotbereclassifiedtoProfitorLoss 6.50 6.50 (16.87) (16.87) (b)ItemsthatwillbereclassifiedtoStatementofProfitandLoss Othercomprehensiveincome (16.87) (16.87) 9 TotalComprehensiveIncomefortheperiod(7+8) 32.18 75.46 6.43 128.82 10 Earningspershare(ofRs.10/-each): (a)Basic 0.07 0.21 0.01 0.34 (b)Diluted' 0.07 0.21 0.01 0.34 (notannualizedforthequarter) 'TheCompanyhasissued20,90,000no.ofequitysharesonJune14,2025byconvening20,90,000no.ofsharewarrants,forDetailsreferNoteno.5. Navi Fun Mumbai]§ £cc0\A'Q Notes: 1 The [Showing first 8,000 characters — download PDF for full document]