BSEBoard Meeting5d ago · 14 Aug 2026, 09:02 pm

This is further to our letter dated August 10th 2026 intimating the date of the Board meeting to consider the Unaudited Financial Results for the Quarter ended 30th June 2026. we would ....

Rainbow Foundations Ltd · 531694

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Rainbow Foundations Ltd has announced its unaudited financial results for the quarter ended June 30, 2026. The company's Board of Directors has approved and taken on record the financial results, which include a Limited Review Report by the Statutory Auditors. The results are submitted to the Bombay Stock Exchange as per Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

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Earnings Impact5/10
Growth Catalyst2/10
Governance Concern1/10
Regulatory Risk1/10
Balance Sheet Risk3/10
Liquidity Impact6/10
Market Sentiment5/10

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Rainbow Foundations Ltd - 531694 - Board Meeting Outcome for Outcome Of Board Meeting Of Meeting Held On 14Th August 2026

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To, Date: 14-08-2026. Department of Corporate Affairs, The Bombay Stock Exchange Limited, Floor No. 25, P J Towers, Dalal Street, Mumbai – 400001. Dear Sir/Madam, Ref: Scrip Code 531694. Sub: Intimation on the Outcome of the Board Meeting held on August 14th , 2026. This is further to our letter dated August 10th 2026 intimating the date of the Board meeting to consider the Unaudited Financial Results for the Quarter ended 30th June 2026. we would like to inform you that the Board of Directors of the company at their meeting held on 14th August 2026 has inter alia, transacted the following business: - 1. Considered, approved and taken on record the unaudited financial results for the quarter ended 30th June 2026. 2. Limited Review Report for the quarter ended 30th June 2026 given by the Statutory Auditors of the Company was taken on record. We are enclosing herewith text of Unaudited financial results for the quarter ended 30th June 2026 along the Limited Review Report of Statutory Auditors of the Company on aforesaid results. You are requested to take the above information on your record. Board meeting commenced on 18.00 hours. Board meeting concluded on 20.30 hours. Yours faithfully, For RAINBOW FOUNDATIONS LIMITED GAJRAJ JAIN MANAGING DIRECTOR DIN:01182117 Independent Auditor's Review Report on the Quarterly Unaudited Standalone of the Company Pursuant to the Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. Review report to The Board of Directors M/s RAINBOW FOUNDATIONS LIMITED 1. We have reviewed the accompanying standalone statement of unaudited financial results of RAINBOW FOUNDATIONS LIMITED ("the Company") for the quarter ended June 30, 2026 ("the Statement") attached herewith, being submitted by the Company pursuant to the Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 ("the Regulation"), as amended. 2. 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 policies and principles generally accepted in India, read with the Circular is the responsibility of the Company's Management and has been approved by the Board of Directors of the Company. Our responsibility is to express a conclusion on the Statement based on our review. 3. 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 financial statements are free of material misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data and thus provides less assurance than an audit. We have not performed an audit and accordingly, we do not express an audit opinion. 4. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying statement of unaudited financial results prepared in accordance with applicable Indian accounting standards ('Ind AS') specified under the Companies Act, 2013, as amended, read with relevant rules issued thereunder and other recognized accounting practices and policies has not disclosed the information required to be disclosed in terms of the Regulation read with the Circular, including the manner in which it is to be disclosed, or that it contains any material misstatement. Place: Chennai For M/s. GASM DANSR AND CO. Date: 14/08/2026 (V Ranga Rao) (Partner) (Mem No: 024963) 2-G, II floor, J. P. Tower, 1/1, Dr.Thirumurthy Nagar Main Road, Chennai 600034 Firm Reg No: 005986S UDIN: 26024963NMRKPU4858 Independent Auditor's Review Report on the Quarterly Unaudited Consolidated Financial Results of the Company Pursuant to the Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. Review report to The Board of Directors M/s RAINBOW FOUNDATIONS LIMITED 1. We have reviewed the accompanying consolidated statement of unaudited financial results of RAINBOW FOUNDATIONS LIMITED ("the Company") along with its subsidiary RAINBOW FOUNDATIONS AND REAL ESTATES PVT LTD (“the Subsidiary”) for the quarter ended June 30, 2026 ("the Statement") attached herewith, being submitted by the Company pursuant to the Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 ("the Regulation"), as amended. 2. 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 policies and principles generally accepted in India, read with the Circular is the responsibility of the Company's Management and has been approved by the Board of Directors of the Company. Our responsibility is to express a conclusion on the Statement based on our review. 3. 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 financial statements are free of material misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data and thus provides less assurance than an audit. We have not performed an audit and accordingly, we do not express an audit opinion. 4. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying statement of unaudited financial results prepared in accordance with applicable Indian accounting standards ('Ind AS') specified under the Companies Act, 2013, as amended, read with relevant rules issued thereunder and other recognized accounting practices and policies has not disclosed the information required to be disclosed in terms of the Regulation read with the Circular, including the manner in which it is to be disclosed, or that it contains any material misstatement. Place: Chennai For M/s. GASM DANSR AND CO. Date: 14/08/2026 Chartered Accountants (V Ranga Rao) (Partner) (Mem No: 024963) 2-G, II floor, J. P. Tower, 1/1, Dr.Thirumurthy Nagar Main Road, Chennai 600034 Firm Reg No: 005986S UDIN: 26024963LATUUN7514 RAINBOW FOUNDATIONS LIMITED 4, THANIKACHALAM ROAD, T.NAGAR, CHENNAI - 600 017 STANDALONE STATEMENT OF UN-AUDITED FINANCIAL RESULTS FOR THE QUARTER ENDED 30th June 2026 Rs. In Lakhs Particulars Quarter Ended Year to Date 30-Jun-2026 31-Mar-2026 30-Jun-2025 31-Mar-2026 Un-Audited Audited Un-Audited Audited I. Revenue from operations 8 ,496.01 4,325.92 5 ,034.12 1 6,675.19 II. Other Income 5 3.22 33.93 2 2.24 9 1.02 III. Total Income (I +II) 8,549.23 4,359.85 5 ,056.36 16,766.21 IV. Expenses: Cost of construction / development (materials and 6 ,292.61 3 ,721.83 1 0,965.91 project costs) 2,332.59 Changes in inventories (under-construction and 1 00.59 6 0.14 2 51.38 completed units) 31.42 Employee benefits expense 6 4.68 55.60 4 6.94 2 10.56 Finance costs 8 32.74 1,076.32 9 41.82 3 ,720.02 Depreciation and amortisation expense 7 .02 7.02 9 .01 3 4.37 Other expenses 7 53.56 303.24 9 0.87 4 96.34 Total Expenses 8,051.20 3,806.19 4 ,870.61 15,678.58 V. Profit before exceptional and tax (III - IV) 498.03 553.66 1 85.75 1,087.63 VI. Exceptional Items 2 .47 0.24 - 69.59 VII [Showing first 8,000 characters — download PDF for full document]