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1.The Consolidated financials results were reviewed by the Audit Committee on April 23, 2026 and were thereafter approved by the Board at its meeting held on April 23, 2026. The statutory auditor of the Company has expressed an unmodified opinion on the consolidated audited financial results for the year ended March 31, 2026. 2.The consolidated financial results relate to Aurum PropTech Group. The Group consists of Aurum PropTech Limited ( 'the Company' ) and its Subsidiaries and Associates mentioned below : - K2V2 Technologies Private Limited, subsidiary - Aurum Softwares and Solutions Private Limited, wholly owned subsidiary Liv Real Solutions Private Limited, wholly owned subsidiary (formerly known as Aurum RealTech Services Private Limited) - Monk Tech Labs Pte. Limited, wholly owned foreign subsidiary - HelloWorld Technologies Private Limited, wholly owned subsidiary - Integrow Asset Management Private Limited, subsidiary till June 30, 2025, Associate from July 1, 2025 - Aurum Analytica Private Limited , wholly owned subsidiary (formerly known as Blink Advisory Services Private Limited) - Monk Tech Venture Private Limited, subsidiary - YieldWiseX Technologies Private Limited , wholly owned subsidiary (formerly known as Vartaman Consultants Private Limited) - Cuneate Services Private Limited, wholly owned subsidiary - NestAway Technologies Private Limited, subsidiary - Bonds Brain Technologies Private Limited, wholly owned subsidiary - NestAway PropTech Mena Realestate LLC, wholly owned foreign subsidiary - PropTiger Marketing Services Private Limited, wholly owned subsidiary, w.e.f. September 26, 2025 - Helloworld Living Private Limited, wholly owned subsidiary of HelloWorld Technologies Private Limited, w.e.f. December 31, 2025 3.The Company had issued 4,29,44,533 equity shares of face value of INR 5/- each on right basis ( 'Rights Equity Shares'). In accordance with the terms of issue, INR 20/- ( including a premium of INR 18.75 per share ) i.e. 25% of the Issue Price per Rights Equity Share, was received from the concerned allottees on application and shares were allotted. The Company has made First call of INR 30/- per Rights Equity Share (including a premium of INR 28.13 per share) in March 2024. As on March 31, 2025, an aggregate amount of INR 764 lakhs (including premium amount of INR 716 lakhs) is unpaid. The trading of 4,03,99,270 partly paid shares were effective from May 7, 2024. The Company has made Second and Final call of INR 30/- per Rights Equity Share (including a premium of INR 28.12 per share) in March 2025 along with a reminder for the first call unpaid. During the year ended March 31, 2026, the Company received INR 12,771.54 lakhs ( including premium of INR 11,971.19 lakhs ) on account of 4,25,71,789 shares against the Second and Final call money . The Company also received INR 677.68 lakhs (including premium of INR 635.44 lakhs ) on account of 22,58,944 shares against the First call money . These 4,25,71,789 shares are now fully and available for trading on the BSE and NSE stock exchanges. The balance 3,72,744 shares which are not fully paid due to unpaid call money are not available for trading. The calls that remained unpaid (i) both the first and second call - INR 171.79 lakhs ( including premium of INR 161.05 lakhs ) for 2,86,319 shares at INR 60/- per share (ii) only the second call - INR 25.93 lakhs ( including premium of INR 24.31 lakhs ) for 86,425 shares at INR 30/- per share . The Company has further received INR 13.85 Lakhs from the Rights issue, corporate action for allotment of shares against this is under process. The Company has also received INR 56.87 lakhs as interest for late payment of call money, which has been considered as Other income in the Consolidated Profit and Loss statement for the year ended March 31, 2026. 4.The Board of Directors of the Company in its meeting held on July 23, 2025, approved the acquisition of up to 100% share capital of PropTiger Marketing Services Private Limited ( PropTiger ) from REA India Pte Ltd, Singapore ( REA India ) through an all stock equity swap by issuance of 42,42,537 fully paid-up equity shares (face value INR 5/-) of the Company on a preferential basis (“Preferential Issue”) for a consideration of INR 8645.02 lakhs to REA India. The Company acquired control over Proptiger w.e.f. September 25, 2025 and as required under IND AS 110 PropTiger has been accounted as a subsidiary of the Company and the assets and liabilities have been recorded at fair values based on the purchase price allocation accounted by an independent valuer. The Company in its consolidated Financial Statements has recorded the fair values of assets, liabilities and resultant goodwill and intangible assets as per IND AS 103. The Company has recorded INR 212.13 lakhs and INR 8,432.89 lakhs in share capital and securities premium respectively on issue of equity shares to REA India. 5.Discontinued operations : The Board of Directors of the Company, at its meeting held on March 12, 2026, approved the sale of Buildings owned by the Company at Navi Mumbai, for a consideration of approximately INR 11,200 lakhs. The Company is in the process of obtaining clearances from statutory authorities to close the sale transaction, which is expected to be closed by June 30, 2026. The Company has transferred the possession of a floor in the buildings to the buyer during the quarter ended March 31, 2026, and consequently recognised a gain of INR 1,772 lakhs attributable to the floor in the buildings as Other Income from Discontinued operations. The balance transaction will be recognised once clearances from statutory authorities are received and sale transaction is concluded. The Buildings derive Rental income, and the financial performance from its operations is shown under the Rental segment. As required by IND AS 105, Non-current Assets Held for Sale and Discontinued Operations, the financial performance of the Buildings and the assets / liabilities have been shown separately in these financial statements, for the quarter and year ended March 31,2026 and also for the comparative periods. a. Statement of consolidated financial results of the discontinued operations Particulars Quarter ended Year ended March 31, 2026 December 31, 2025 March 31, 2025 March 31, 2026 March 31, 2025 (Audited) Refer note 15 (Unaudited) (Audited) Refer note 15 (Audited) (Audited) Income Revenue from operations 250 246 266 1,098 1,108 Other income 1,778 9 6 1,806 26 Total income 2,028 255 272 2,904 1,134 Expenses Employee benefit expense Finance costs 122 127 148 520 581 Depreciation and amortization expense 70 69 61 264 226 Other expenses 92 96 103 470 433 Total expenses 284 292 312 1,254 1,240 Profit / ( loss ) before tax 1,744 (37) (40) 1,650 (106) Total tax 439 (9) (10) 416 (27) Profit / ( loss ) after tax 1,305 (28) (30) 1,234 (79) Other comprehensive income (i) Items that will not be reclassified subsequently to profit or loss - - - - - (ii) Income tax relating to items that will not be reclassified subsequently to profit or loss - - - - - Total other comprehensive income , net of tax - - - - - Total comprehensive profit 1,305 (28) (30) 1,234 (79) Earning per share of INR 5/- each (not annualized)- Basic (INR) 2.11 (0.04) (0.06) 2.00 (0.15) Diluted (INR) 2.07 (0.04) (0.06) 1.96 (0.15) b. Statement of consolidated Balance Sheet items of the discontinued operations Particulars As at March 31, 2026 March 31, 2025 (Audited) (Audited) Non current assets 2,829 3,139 Current assets 1,269 80 Total assets 4,098 3,219 Non current Liabilities 5,945 6,249 Current liabilities 468 255 Total liabilities 6,413 6,504 c. Statement of consolidated cash flows of the discontinued operations Particulars As at March 31, 2026 March 31, 2025 (Audited) (Audited) Cash flow from operating activities 840 495 Cash flow from investing activities 556 (257) Cash flow from financing activities (715) 1,442 Total 681 1,680 6.On March 06, 2026, two wholly owned Subsidiaries of the Company viz Aurum Softwares and Solutions Private Limited (ASSL) and Liv Real Solutions Private Limited (LIV) have filed a scheme of Arrangement with Regional Director II, Western region (Mumbai) having Appointed date of April 01, 2025, wherein ASSL will be merged into LIV. Effect of the same as on Appointed date will be given after receipt of necessary statutory and regulatory approvals. 7.The Company was holding 49.13% of the equity share capital of Integrow Asset Management Private Limited ( Integrow ), and by virtue of its right to exercise majority control in the Board of Integrow, consolidates its financial results as a subsidiary in accordance with IND AS 110. However considering a prospective restructuring of the equity of Integrow, the Company w.e.f . July 1, 2025 has kept the right to exercise majority control in the Board of Integrow in abeyance until March 31, 2027. Accordingly in the consolidated financial statements of the Company, Integrow has been treated as a 'subsidiary' for the quarter ended June 30, 2025 and as an 'investment in associate' from July 1, 2025. As approved by the Board of Directors of the Company in its meeting held on October 16, 2025, the Company during the year ended March 31, 2026, has sold 0.97% of its holding in Integrow, for a consideration of INR 65.62 lakhs and made a profit of INR 41.72 lakhs, which has been shown under Other Income. The Company as on March 31, 2026 holds 48.16% of the equity share capital of Integrow. 8.During the year ended March 31, 2024, the Company has incorporated two entities viz. 1) Imogentechno Delta Park Private Limited (IML) and 2) Wisetechno Private Limited (WSL) with an objective of operating as a Special Purpose Vehicle (SPV) for its fractional ownership business. With new investors, coming in, IML and WSL has ceased to be subsidiaries of the Company w.e.f June 26, 2024 and Sep 28, 2024 respectively. The Securities and Exchange Board of India (“SEBI”), vide notification dated on March 08, 2024, introduced a regulatory framework for the facilitation of Small and Medium Real Estate Investment Trusts (“SM REITs”) by amending the SEBI (Real Estate Investment Trusts) Regulations, 2014 (“REIT Regulations”), through SEBI (Real Estate Investment Trusts) (Amendment) Regulations, 2024 (“Amended REIT Regulations”), thereby, paving the way to make real estate investment more accessible to wider set of investors and to regulate and foster growth in the segment. The Company through one of its subsidiaries, applied for registration to SEBI under the regulation, and has received the certificate of registration as Small and Medium REIT, in the nature of 'Amsa Small and Medium Real Estate Investment Trust' on July 17, 2025. 9.The Company in FY 2023-24 has incorporated a subsidiary in Dubai, UAE namely Nestaway PropTech MENA Real Estate LLC ( formerly known as Aurum PropTech MENA LLC ). The company during the quarter ended Sep 30,2025 invested INR 313.92 lakhs as equity capital and the subsidiary started its business operations. During the quarter ended March 31, 2026, the Company has further invested INR 232.46 lakhs as equity capital in the subsidiary. 10.The Board of Directors of the Company in its meeting held on September 10, 2024, approved the strategic realignment of its material subsidiary K2V2 Technologies Private Limited ("K2V2") to enhance focus on its core technology offerings and leverage its established scale. Based on the approval of the Boards of the Company and K2V2, during the previous financial year, (i) the Company increased its stake in K2V2 to 81.94% from 44.44% (ii) K2V2 has sold its operations of the business units Beyond Walls and Kylas w.e.f. July 1, 2024. The Board of Directors of the Company in its meeting held on October 16, 2025, approved the purchase of 3,826 equity shares of K2V2 for a consideration of INR 633.66 lakhs. During the quarter ended March 31, 2026, the Company completed the acquisition of the shares and increased its holding in K2V2 to 90.14%. 11.The Company is developing new products whose feasibility has been established, enhancing and increasing functionality of existing technology / softwares with a clear objective of deriving future economic benefit from the same. In the process the Company during the quarter and year ended March 31, 2026, has capitalised INR 347 lakhs and INR 1,429 lakhs respectively mainly on account of cost incurred on its own product team and management team directly involved in development of intangibles. 12.During the quarter and year ended March 31, 2026, Company has recognised deferred tax ( liabilities ) /asset of (INR 81 lakhs) and INR 422 lakhs respectively. 13.On November 21, 2025, the Government of India notified provisions of 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, (Labour Codes') which consolidate twenty-nine existing labour laws into a unified framework governing employee benefits during employment and post-employment. The Labour Codes, amongst other things introduces changes, including a uniform definition of wages. The Company has assessed that there is no material financial implication of these changes to the Company. The Company continues to monitor the developments pertaining to Labour Codes and will evaluate impact if any on the measurement of liability pertaining to employee benefits. 14.Items that will not be reclassified to profit or ( loss ) represents remeasurement of defined benefit obligation. Items that will be reclassified to profit or ( loss ) represents exchange differences on translation of foreign operations. 15.The figures for the quarter ended March 31, 2026 and March 31, 2025 are the balancing figures between the audited figures in respect of the full financial year and limited reviewed year to date figures up to the quarter ended December 31, 2025 and December 31, 2024 respectively. 16.0 denotes amount less than INR 0.5 lakhs 17.Previous period's / year's figures have been regrouped and reclassified wherever necessary.

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