TREJHARA2025-10-012025-12-31TREJHARA2025-04-012025-12-31TREJHARA2025-10-012025-12-31in-capmkt:OtherExpenses1MemberTREJHARA2025-10-012025-12-31in-capmkt:OtherExpenses2MemberTREJHARA2025-04-012025-12-31in-capmkt:OtherExpenses1MemberTREJHARA2025-04-012025-12-31in-capmkt:OtherExpenses2Memberiso4217:INRxbrli:pureiso4217:INRxbrli:shares

542233

TREJHARA

NOTLISTED

INE00CA01015

TREJHARA SOLUTIONS LIMITED

Main Board

Equity

2025-04-01

2026-03-31

2026-02-13

2026-02-04

INR

Lakhs

Quarterly

Third quarter

Single segment

2026-02-13

15:45:00

2026-02-13

17:00:00

Not applicable

2025-10-01

2025-12-31

Unaudited

Consolidated

338149000

11345000

349494000

49097000

3127000

10212000

268031000

330467000

19027000

-3797000

15230000

3274000

-145000

3129000

12101000

4931000

17032000

235056000

0.51

Notes to the Consolidated Financial Results: 1. Other Income includes foreign exchange gain of INR 108.33 Lakhs and INR 430.76 Lakhs for the quarter and nine months ended December 31, 2025 respectively. (quarter and nine months ended December 31, 2024: INR 11.60 Lakhs and INR 202.09 Lakhs respectively). 2. The Company has consolidated financial results of all its subsidiary companies as per Indian Accounting Standard 110-Consolidated Financial Statements. 3. The Company's standalone turnover, profit before tax, profit after tax and total comprehensive income is as under: (INR in lakhs) Particulars Quarter ended 31/12/2025 (Unaudited) Quarter ended 30/09/2025 (Unaudited) Quarter ended 31/12/2024 (Unaudited) Nine months ended 31/12/2025 (Unaudited) Nine months ended 31/12/2024 (Unaudited) Year ended 31/03/2025 (Audited) Turnover 2,867.04 3,011.35 2,673.28 8,860.84 6,743.08 10,135.55 Profit before tax 215.45 462.29 106.06 730.52 299.82 561.55 Profit after tax 198.22 347.77 73.86 571.55 198.68 390.00 Total Comprehensive Income 201.54 357.28 76.31 582.55 198.27 379.95 4. The Board of Directors of the Company approved the Scheme of Amalgamation (the ‘Scheme’) for merger of the Company with LP Logistics Plus Chemical SCM Private Limited (Transferor Company) at its meeting held on March 26, 2025. The Hon'ble National Company Law Tribunal (NCLT), Mumbai Bench has sanctioned the aforesaid Scheme vide its order dated October 14, 2025 and the Company has filed certified copy of the Order with the office of the Registrar of Companies on October 16, 2025. Pursuant to approval of the Scheme of Amalgamation, the Board of Directors of the Company at its meeting held on November 05, 2025 approved discharge of consideration mentioned in the Scheme, by way of issuance and allotment of 89,89,344 equity shares of INR 10/- each fully paid-up to the shareholders of the Transferor Company, in lieu of their shareholding held in the Transferor Company as on the record date, i.e. November 11, 2025. The Company received trading approval from the stock exchanges on January 29, 2026. The effect of the scheme has been given in the pre-merger standalone financials statements of the Company for the year ended March 31, 2025 and quarter and nine months ended December 31, 2025 approved by the Board of Directors in their meeting held on May 30, 2025 & December 10, 2025. Accordingly, comparatives figures have been restated to give effect of the amalgamation from the beginning of the previous year. 5. During the quarter, the Board of Directors of the Company, at its meeting held on November 05, 2025, approved the issuance of 6,11,112 equity shares and 79,97,000 warrants, each convertible into one equity share, at an issue price of INR 216 per share/warrant, to the proposed allottees on a preferential basis. The issuance was subsequently approved by the shareholders on December 03, 2025, and received in-principle approval from the stock exchanges on January 27, 2026. Pursuant to the approval of the Allotment Committee at its meeting held on 10th February, 2026, the Company allotted 6,11,112 equity shares and 68,97,000 warrants at an issue price of INR 216 per equity share/warrant; however, on account of under-subscription of 11,00,000 warrants, the overall issue size stood reduced from INR 18,593.52 Lakhs to INR 16,217.52 Lakhs. 6. During the quarter, the Board of Directors of the Company, at its meeting held on December 01, 2025, approved the acquisition of LP Logistics Plus LLC, a Dubai-based logistics company, for an upfront consideration of US$ 9.50 million (approximately INR 8,500 Lakhs). In addition, an earn-out of up to US$ 3.00 million (approximately INR 2,700 Lakhs) may be payable, subject to the achievement of predefined performance milestones, at the end of three years from the closing date. The said acquisition being a Material Related Party Transaction, it is approved by the shareholders of the Company in the Annual General Meeting held on December 29, 2025. The acquisition is expected to be completed by the end of March 2026. 7. Accounting and reporting of information for Operating Segments are those components of the business whose operating results are regularly reviewed by the Group’s Chief Operating Decision Maker (CODM) to make decisions for performance assessment and resource allocation. The Group is organised into business units based on the nature of services rendered, the differing risks and returns and the internal business reporting system. Pursuant to the Scheme of Amalgamation (the ‘Scheme’), the Group being a logistics solution provider, intends to increase its logistics business through expansion of its digital footprint by innovation and analytical capabilities in the logistics sector. As a result, the Group believes that as per IND AS 108 — Operating Segments, logistics services is the single reportable segment, which includes other ancillary logistics services and hence there are no other reportable segments. 8. The Board of Directors of the Company, at its meeting held on December 01, 2025, approved the expansion into the Exhibitions and Trade Fairs business through the incorporation of a subsidiary, GS Marketing Associates Private Limited, in which the Company will hold a 60% equity stake & 40% stake will be held through the partners of GS Marketing Associates. The said subsidiary in the name of GS Marketing Associates Private Limited was duly incorporated on January 21, 2026. 9. The Government of India, vide notification dated November 21, 2025, has notified the four labour Codes- the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 (collectively referred to as the “New Labour Codes”), which consolidate and replace twenty-nine existing central labour laws into unified framework governing employee benefits during employment and post-employment. The New Labour codes, amongst other things introduced changes, including a uniform definition of wages for statutory purposes. In accordance with the requirements of Ind AS 19 – Employee Benefits, changes to employee benefit plans arising from legislative amendments constitute a plan amendment, requiring immediate recognition of the resultant impact as past service cost in the period in which the amendment is notified. Further, on December 30, 2025, the Ministry of Labour & Employment, issued draft Central Rules and FAQs to facilitate assessment of the financial impact arising from the New Labour Codes. The management has assessed and disclosed the incremental impact of the New Labour Codes on the Group level employee benefit obligations, based on the information available as at the reporting date, in a manner consistent with the guidance issued by the Institute of Chartered Accountants of India (ICAI). Considering the materiality of the impact, its regulatory-driven and non-recurring nature, the Company has presented the additional group level impact amounting INR 37.97 lakhs under “Exceptional item” in the consolidated financial results for the quarter and nine months ended December 31, 2025, which primarily arises from the change in the definition of wages. The Company will continue to monitor further developments including the finalization of the central and state rules under the New Labour Codes, which are yet to be notified and shall evaluate and give effect to any consequential accounting adjustments, if any arising therefrom in future periods, as and when required. 10. The Group has applied its material accounting policies in the preparation of this consolidated financial results consistent with those followed in the audited consolidated financial statements for the year ended March 31, 2025. 11. The figures for the earlier periods have been regrouped/ reclassified wherever necessary to make them comparable with those of the current period. 12. The Statutory Auditors of the Company have conducted limited review of the consolidated financial results for the quarter & nine months ended December 31, 2025 pursuant to the requirement of Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements ("LODR") Regulations, 2015 and have issued an unmodified conclusion in their review report. 13. The consolidated financial results for the quarter ended December 31, 2025 have been extracted from the unaudited consolidated financial statements prepared in accordance with the Indian Accounting Standards as prescribed under Section 133 of the Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 and relevant amendment rules issued thereafter. These consolidated financial results have been reviewed and recommended by the Audit Committee and thereafter approved by the Board of Directors at their respective meetings held on February 13, 2026. Place: Navi Mumbai Date: February 13, 2026 For Trejhara Solutions Limited Amit Sheth Chairman & Director

2025-04-01

2025-12-31

Unaudited

Consolidated

1003811000

51520000

1055331000

141875000

7342000

30022000

797907000

977146000

78185000

-3797000

74388000

18749000

1129000

19878000

54510000

14781000

69291000

235056000

2.32

Operating Expenses

238156000

Other Expenses

29875000

Operating Expenses

734279000

Other Expenses

63628000

-4931000

-14781000

4931000

14781000