Please find the enclosed outcome of board meeting for your information.

Date: 12th August, 2026 To, To, BSE Limited, National Stock exchange of India Limited, Listing Department, P.J. Towers, Dalal Street, Exchange Plaza, C-1, Block G, Mumbai – 400 001 Bandra Kurla Complex, Bandra (E) Scrip Code: 532694 Mumbai – 400 051 Symbol: ASMS Dear Sir/Madam, Sub: Outcome of the Board Meeting of the Company under Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 Pursuant to Regulation 30 read with Regulation 33 and other applicable provisions of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 ('SEBI Listing Regulations'), we wish to inform you that the Board of Directors of the Company, at its meeting held today, i.e., Wednesday, August 12, 2026, has, inter alia, considered and approved the following matters: 1. Considered, approved and taken on record the Unaudited Financial Results of the Company for the quarter ended June 30, 2026, along with the Limited Review Report issued by the Statutory Auditors of the Company. A copy of the Unaudited Financial Results along with the Limited Review Report is enclosed as Annexure A; and 2. Considered and approved the re-appointment of Mr. N. Vidhya Sagar Reddy (DIN: 09474749) as Managing Director of the Company, for a further period of 3 (three) years with effect from August 12, 2026, subject to the approval of the shareholders, on such terms and conditions, including remuneration, as recommended by the Nomination and Remuneration Committee/Board. The disclosure pursuant to Regulation 30 of the Listing Regulations read with SEBI Circular No. SEBI/HO/CFD/CFDPoD-1/P/CIR/2023/123 dated July 13, 2023 is enclosed as Annexure B. Further, pursuant to the SEBI (Prohibition of Insider Trading) Regulations, 2015, the Trading Window for dealing in the securities of the Company, which was already closed, shall continue to remain closed and will re-open 48 hours after the aforesaid Unaudited Financial Results for the quarter ended June 30, 2026 are made public. The Meeting of the Board commenced at 4:30 p.m and concluded at 5:30 p.m. Kindly take the above information on record. Thanking You, Yours Faithfully, For Avio Smart Market Stack Limited (formerly known as Bartronics India Limited) Diksha Omer Company Secretary SVR& LCO CHARTERED ACCOUNTANTS INDIA 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 Avio Smart Market Stack Limited (Formerly known as Bartronics India Limited) 1. We have reviewed the accompanying statement of Unaudited Standalone Financial Results of “Avio Smart Market Stack Limited (Formerly known as Bartronics India Limited)” (“the Company”), for the Quarter ended 30" June 2026 (‘the statement”), attached herewith, being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirement) Regulations 2015 as amended from time to time (“the Listing Regulations”). Management’s Responsibility: 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 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. Auditor’s Responsibility: Bi 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 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 the Standards on Auditing and consequently does not enable us to obtain assurance that we would be aware of all significant matters that might be identified in an audit. We have not performed an audit and accordingly, we do not express an audit opinion. 2nd Floor, SNR Towers, Nagarjuna Hills, Panjagutta, Hyderabad - 500082 Email : admin@svriandco.com website : www.svriandco.com 4, Emphasis of Matter: a. Balances with certain debtors, banks balances, deposits with banks, other deposits, and amount receivable from Government authorities are reflected in the books of accounts. In line with the implementation of the Resolution Plan, some of these balances have been impaired. The management is currently in the process of identifying and engaging with the respective counterparties and regulatory authorities to reconcile discrepancies, if any. Furthermore, the Company has filed a writ petition before the Hon'ble High Court of Telangana seeking to quash certain demands pertaining to earlier financial years. b. Implementation of the Resolution Plan and impairment assessment of certain financial assets and liabilities: As part of the implementation of the Resolution Plan, the Management has written off and written back certain foreign currency assets and liabilities in the books of accounts, which would require relevant approval from the Reserve Bank of India (“RBI”). As represented to us, the Management is in the process of making suitable representations and filings with the Regulatory Authority. Our review conclusion is not modified in respect of the above matters. Other Matters: a. We draw attention to the accompanying unaudited standalone financial results relating to the Company’s Singapore Branch, which is incorporated on 27th March 2025. The financial information of the Singapore Branch for the period from April 2026 to June 2026, as included in the unaudited standalone financial results, is incorporated based on management certified financial information. Such financial information has not been reviewed by us or by any other auditor. Our conclusion on the unaudited standalone financial results is not modified in respect of this matter. b. We draw attention to the fact that during the quarter, pursuant to the orders passed by the Income Tax Department upon completion of assessment for the earlier assessment years and based on Management’s assessment of recoverability, the Company writes off/adjusts certain long outstanding balances of advance tax, tax deducted at source (TDS) receivable and related provisions against the corresponding provisions held in the books. Accordingly, the Company recognised interest on income tax refund amounting to Rs. 78,25,509 and write back of provision for income tax relating to earlier years amounting to Rs. 50,00,877 in the unaudited standalone financial results for the quarter. Further, the assessment relating to Assessment Years 2019-20 and 2020-21 continue to remain pending before the appropriate authorities. The related balances are accordingly retained in the books of account, and the Management continues to evaluate the outcome and its consequential impact, if any, on the financial results. Our conclusion is not modified in respect of this matter. Conclusion: 6. Based on our review conducted as stated above, nothing has come to our attention that causes us to believe that the Statement prepared in accordance with aforesaid Ind [Showing first 8,000 characters — download PDF for full document]