Integrated Filing — IndAS



General information about company

Scrip Code 532694
NSE Symbol ASMS
MSEI Symbol NOTLISTED
ISIN INE855F01042
Name of company Avio Smart Market Stack Ltd
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 12-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 07-08-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 12-08-2026   16:30:00
End date and time of board meeting 12-08-2026   17:30:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



Financial Results Ind-AS

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 1,196.83 1,196.83
Other income 87.20 87.20
Total income 1,284.03 1,284.03
2 Expenses
(a) Cost of materials consumed 859.38 859.38
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.02 0.02
(d) Employee benefit expense 169.51 169.51
(e) Finance costs 27.42 27.42
(f) Depreciation, depletion and amortisation expense 8.13 8.13
(f) Other Expenses
1 Other Expenses 96.82 96.82
Total other expenses 96.82 96.82
Total expenses 1,161.28 1,161.28
3 Total profit before exceptional items and tax 122.75 122.75
4 Exceptional items 0.00 0.00
5 Total profit before tax 122.75 122.75
6 Tax expense
7 Current tax 21.59 21.59
8 Deferred tax 0.66 0.66
9 Total tax expenses 22.25 22.25
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 50.01 50.01
11 Net Profit Loss for the period from continuing operations 150.51 150.51
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method (58.06) (58.06)
16 Total profit (loss) for period 92.45 92.45
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period 92.45 92.45
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 3,045.77 3,045.77
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.03 0.03
Diluted earnings (loss) per share from continuing operations 0.03 0.03
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 0.03 0.03
Diluted earnings (loss) per share from continuing and discontinued operations 0.03 0.03
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) NOTES IN RELATION TO THE CONSOLIDATED FINANCIAL RESULTS 1. The Consolidated audited financial results for the quarter and year ended 30th June 2026 have been reviewed by the Audit Committee and thereafter approved by the Board of Directors of the Company at their respective meetings held on 12th August 2026. The statutory auditors have carried out audit of the above financial results. in terms of Regulation 33 of SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015. 2. The figures for the quarter ended 30th June 2026 and the preceding quarter ended 30th June 2025 are the balancing figures between the audited year to date figures for the twelve months ended year ended 30th June and the audited published figures for ended 31st March 2026 of respective financial years. The figures for the corresponding previous periods have been regrouped and reclassified wherever necessary, to make them comparable. 3. The Company is structured into three verticals namely Financial Inclusion & Digital Services, Agri Supply Chain & Technologies and Diagnostics & Healthcare, the company has presented its segment results under these business segments, which in context of Indian Accounting Standards 108 (Ind AS 108) as notified under Section 133 of the Companies Act, 2013. 4. The Company incorporated a branch in Singapore on 27th March, 2025 and the financial results of the said branch have been incorporated in the financial statements of the Company. 5. The Company acquired a 25.76% stake in SHREE NAGANARASIMHA PRIVATE LIMITED on 06th March, 2026. Accordingly, the said entity has become an Associate of the Company, and its financial results have been considered in the Consolidated Financial Statements in accordance with Indian Accounting Standard (Ind AS) 28 – Investments in Associates and Joint Ventures. Subsequently, the Company further acquired an additional 15.20% stake in SHREE NAGANARASIMHA PRIVATE LIMITED on 08 Apr 2026, thereby increasing its total holding in the said entity to 40.96% as at 30th June 2026. The investment continues to be accounted for in accordance with Ind AS 28. 6. The Company has, during the year under consideration, incorporated two wholly owned subsidiaries, namely, BIL AgriTech Private Limited and BIL HealthTech Private Limited, thereby forming part of the Company’s subsidiary structure as at the reporting date. 7. The current promoters and management of the Company took control of the Company on 28th March 2023, upon successful implementation of the Resolution Plan. Subsequently, it has been noticed that the Foreign Subsidiaries are not being functional and current management do not have any control over these subsidiaries. In order to give a transparent view of the Company’s Assets, the current management had written off such investments in previous years. Further, the Company confirms that this has not resulted in any adverse impact on the financials as there are no operations in these foreign subsidiaries. The management of the Company is in the process of regularizing the Compliances related to Foreign Subsidiaries and closure of such subsidiaries under the applicable legal framework in respective jurisdiction. For Avio Smart Market Stack Limited N Vidhya Sagar Reddy Date: 12th August, 2026 Managing Director Place: Hyderabad DIN: 09474749



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Financial Inclusion & Digital Services 1,053.76 1,053.76
2 Agri Supply Chain & Technologies 0.0001696 0.0001696
3 Diagnostics & Healthcare 0.00 0.00
4 Others 0.0012611 0.0012611
Total Segment Revenue 1,196.83 1,196.83
Less: Inter segment revenue 0.00 0.00
Revenue from operations 1,196.83 1,196.83
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Financial Inclusion & Digital Services 75.71 75.71
2 Agri Supply Chain & Technologies 1.69 1.69
3 Diagnostics & Healthcare 0.00 0.00
4 Others 72.77 72.77
Total Profit before tax 150.17 150.17
i. Finance cost 27.42 27.42
ii. Other Unallocable Expenditure net off Unallocable income 0.00 0.00
Profit before tax 122.75 122.75
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Financial Inclusion & Digital Services 3,002.80 3,002.80
2 Agri Supply Chain & Technologies 2,106.73 2,106.73
3 Diagnostics & Healthcare 1,501.01 1,501.01
4 Others 129.76 129.76
Total Segment Asset 6,740.30 6,740.30
Un-allocable Assets 0.00 0.00
Net Segment Asset 6,740.30 6,740.30
4 Segment Liabilities
Segment Liabilities
1 Financial Inclusion & Digital Services 1,600.82 1,600.82
2 Agri Supply Chain & Technologies 1,498.68 1,498.68
3 Diagnostics & Healthcare 0.00 0.00
4 Others 49.59 49.59
Total Segment Liabilities 3,149.09 3,149.09
Un-allocable Liabilities 3,591.21 3,591.21
Net Segment Liabilities 6,740.30 6,740.30
Disclosure of notes on segments



Other Comprehensive Income

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss 0.00 0.00
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 0.00 0.00