Audited Financial Results for the quarter and year ended March 31, 2026

Multiple Advanced Audio-Visual Solutions Date: 27/08/2026 BSE Limited Corporate Relationship Department, 2nd Floor, New Trading Ring, P. J. Towers, Dalal Street, Mumbai – 400001 Scrip Code No: 517077 / ISIN: INE115E01010 Sub: Outcome of Board meeting held on 27th August 27, Concluded at 5.00 PM Dear Sir / Madam, This is to intimate, pursuant to Regulation 30 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, read with the Para A Part A of Schedule III and other applicable regulations of SEBI (LODR) Regulations, 2015, the Board of Directors of the Company at its meeting held on Saturday 27th August 2026 has considered and approved the following matter: S. No. 1. Agenda Approval of standalone & Passed by Board Consolidated March 26 Audited of Directors Accounts Yours faithfully, For IND-AGIV COMMERCE LIMITED LALIT LAJPAT CHOUHAN MANAGING DIRECTOR DIN: 00081816 IND AGIV COMMERCE LIMITED Regd. Office: 514, B- Wing, Kanara Business Centre, Off Ghatkopar-Andheri Link Road, Ghatkopar (E), Mumbai-400075 Tel- 61-22-2500 3462/63. E-mail: info@agivavit.com . www.agivavit.com . CIN: L 32100MH1686PLC036004 Multiple Advanced Audio-Visual Solutions ANNEXURE I Statement on Impact of Audit Qualifications (for audit report with modified opinion) submitted along-with Annual Audited Financial Results - (Stand Alone) Statement on Impact of Audit Qualifications for the Financial Year End March, 2026 (See Regulation 33 / 52 of the SEBI (LODR) (Amendment) Regulations, 2016] (Amount in Lakhs) I. SI. Particulars Un Audited Figures Adjusted Figures No. (as reported before (Unaudited figures adjusting for after adjusting for qualifications) qualifications) 1. Turnover / Total Income 270 270 2. Total Expenditure 399 751 3. Net Profit / (Loss) (129) (481) 4. Earnings Per Share (4.22) (15.73) 5. Total Assets 1762 1762 6. Total Liabilities 1922 2272 7. Net Worth (160) (512) Any other financial item(s) (as felt appropriate - - 8. by the management) Audit Qualification (each audit qualification separately a. Details of Audit Qualification: As mentioned in the Statement, the Company has not provided interest for delayed period interest cost of Rs.352 Lakhs including Previous Periods. o that extent profit understated and liabilities are understated. Consequently, the reported Loss after Other Comprehensive Income by the Company for the including Pervious periods - ended Dec. 2025 would have been Rs. -199.41 lakhs. The Earnings per Share (EPS) would have been Negative Rs. -6.52 b. Type of Audit Qualification: Qualified Opinion c. Frequency of qualification: Repetitive d. For Audit Qualification(s) where the impact is quantified by the auditor, Management's Views: The matter is under arbitration and management is of the opinion that the said liability will be waived off. (Consolidated) IND AGIV COMMERCE LIMITED Regd. Office: 514, B- Wing, Kanara Business Centre, Off Ghatkopar-Andheri Link Road, Ghatkopar (E), Mumbai-400075 Tel- 91-22-2500 3492/93. E-mail: info@agivavit.com . www.agivavit.com . CIN: L 32100MH1986PLC039004 Multiple Advanced Audio-Visual Solutions If management is unable to estimate the impact, reasons for the same: "" (iii) Auditors' Comments on (i) or (ii) above: N.A. 2 a. Details of Audit Qualification: 4. The company Bank Account with Axis Bank Bangalore Branch under lien with Income tax Recovery, which company in Process get realize of error full lien b. Type of Audit Qualification: Qualified Opinion c. Frequency of qualification: NO d. For Audit Qualification(s) where the impact is quantified by the auditor, Management's Views: This will not impact Profit as same has been Provided into books, and there are certain merits the revised return and correction will be placed on record. e. For Audit Qualification(s) where the impact is not quantified by the auditor: N.A (i) Management's estimation on the impact of audit qualification: is NIL (ii) If management is unable to estimate the impact, reasons for the same: Matter yet not finalize 3 a. Details of Audit Qualification: 5. The Company has defaulted in Payment of Statutory Dues as on 31.12.2025 IND AGIV COMMERCE LIMITED Regd. Office: 514, B- Wing, Kanara Business Centre, Off Ghatkopar-Andheri Link Road, Ghatkopar (E), Mumbai-400075 Tel- 91-22-2500 3492/93. E-mail: info@agivavit.com . www.agivavit.com . CIN: L 32100MH1986PLC039004 Multiple Advanced Audio-Visual Solutions b. Type of Audit Qualification: Qualified Opinion c. Frequency of qualification: Repetitive d. For Audit Qualification(s) where the impact is quantified by the auditor, Management's Views: This will not impact Profit as same has been Provided into books, The Penalties etc are cannot be quantified as Management have some merits in Case e. For Audit Qualification(s) where the impact is not quantified by the auditor: N.A (i) Management's estimation on the impact of audit qualification: is NIL (ii) If management is unable to estimate the impact, reasons for the same: Matter yet not finalize As per our report of even date For H.G. Sarvaiya & Co. For and on behalf of the Board Chartered Accountants Lalit Chouhan MD FRN No.115705W Hasmukh Bhai G. Sarvaiya M.No. 045038 27/08/2026 Santosh Gabaji Doke Chief Financial Officer IND AGIV COMMERCE LIMITED Regd. Office: 514, B- Wing, Kanara Business Centre, Off Ghatkopar-Andheri Link Road, Ghatkopar (E), Mumbai-400075 Tel- 91-22-2500 3492/93. E-mail: info@agivavit.com . www.agivavit.com . CIN: L 32100MH1986PLC039004 Multiple Advanced Audio-Visual Solutions ANNEXURE I Statement on Impact of Audit Qualifications (for audit report with modified opinion) submitted along-with Annual Audited Financial Results - (Consolidated) Statement on Impact of Audit Qualifications for the Financial Year Ended 31st March, 2026 (See Regulation 33 / 52 of the SEBI (LODR) (Amendment) Regulations, 2016] (Amount in Lakhs) I. SI. Particulars Audited Figures Adjusted Figures No. (as reported before (Audited figures adjusting for after adjusting for qualifications) qualifications) 1. Turnover / Total Income 282.27 282.27 2. Total Expenditure 408.13 758.85 3. Net Profit / (Loss) (125.86) (476.48) 4. Earnings Per Share (4.11) (-15.58) 5. Total Assets 1960 1960 6. Total Liabilities 2160 2511 7. Net Worth (200) (551) Any other financial item(s) (as felt - - 8. appropriate by the management) 1. Audit Qualification (each audit qualification separate) ly a. Details of Audit Qualification: As mentioned in the Statement, the Company has not provided interest for delayed period interest cost of Rs.350.72 including Previous Periods. o that extent profit understated and liabilities are understated. Consequently, the reported Loss after Other Comprehensive Income by the Company for the including Pervious periods - ended Dec. 2025 would have been Rs. -199.41 lakhs. The Earnings per Share (EPS) would have been Negative Rs. -6.52 b. Type of Audit Qualification: Qualified Opinion c. Frequency of qualification: Repetitive d. For Audit Qualification(s) where the impact is quantified by the auditor, Management's Views: The matter is under arbitration and management is of the opinion that the said liability will be waived off. (Consolidated) IND AGIV COMMERCE LIMITED Regd. Office: 514, B- Wing, Kanara Business Centre, Off Ghatkopar-Andheri Link Road, Ghatkopar (E), Mumbai-400075 Tel- 91-22-2500 3492/93. E-mail: info@agivavit.com . www.agivavit.com . CIN: L 32100MH1986PLC039004 Multiple Advanced Audio-Visual Solutions If management is unable to estimate the impact, reasons for the same: "" (iii) Auditors' Comments on (i) or (ii) above: N.A. 2 a. Details of Audit Qualification: 4. The company Bank Account with Axis Bank Bangalore Branch under lien with Income tax Recovery, which company in Process get realize of error full lien b. Type of Audit Qualification: Qualified Opinion c. Frequency of qualification: NO d. For Audit Qualification(s) where the impact is quantified by the auditor, Management's V [Showing first 8,000 characters — download PDF for full document]