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COWORKING SPACES LIMITEDMain BoardEquity2025-04-012026-03-312026-04-302026-04-27INRMillionsQuarterlyFourth quarterSingle segmentDeveloping and licensing fully serviced office spaces, design and fitout services and related ancilliary services2026-04-3009:30:002026-04-3010:28:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2024-07-31https://www.smartworksoffice.com/investors/true1falseThe company has not defaulted on Loans and Debt Securities.2026-01-012026-03-31UnauditedStandalone506632000012995000051962700000372900000225060000935370000227590000015219600004995580000200690000020069000086370000-3586000050510000015018000000001501800005800001507600001142630000101.311.31001.311.311. The Standalone Financial Results for the quarter and year ended March 31, 2026 of the Smartworks Coworking Spaces Limited (the “Company”) (Formerly known as Smartworks Coworking Spaces Private Limited) have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on April 30, 2026. The Standalone Financial Results have been reviewed by the Statutory Auditors of the Company. <BR> <BR> 2. The Standalone Financial Results have been prepared in accordance with the recognition and measurement principles as laid down in Indian Accounting Standards, prescribed under section 133 of the Companies Act, 2013, as amended ("the Act") read with relevant rules issued thereunder, as amended and other accounting principles generally accepted in India and in compliance with Regulation 33 of the SEBI (Listing Obligations and Disclosures Requirements) Regulations, 2015, as amended (the "LODR Regulations"). <BR> <BR> 3. The Standalone Financial Results includes the results for the quarter ended March 31, 2026 being the balancing figure between audited figure in respect of the full financial year and the published year to date figure up to the third quarter of the current financial year, which were subject to limited review by Statutory Auditors of the Company. <BR> <BR> Further, the figure for the quarter ended March 31, 2025 are the balancing figure between the Audited Standalone Financial Statements for the year ended March 31, 2025 and the Special Purpose Audited Standalone Interim Financial Statements for the nine months ended December 31, 2024. <BR> <BR> 4. The Company's primary business segment involves developing and licensing fully serviced office spaces, design and fitout services and other related services. The Company's Chief Operating Decision Maker (CODM) reviews the Company's performance as a single operating unit. Accordingly, the Company has a single operating segment. Hence, the disclosures as per Regulation 33(1)(e) read with Clause (L) of Part A of Schedule IV of the LODR Regulations are not applicable to the Company. <BR> <BR> 5.During the quarter ended March 31, 2025, the Company had opted for the concessional income tax regime under Section 115BAA of the Income Tax Act, 1961, resulting in a lower applicable tax rate of 25.17%. Consequently, the re-measurement of deferred tax assets and liabilities at the revised tax rate has led to an additional deferred tax expense of Rs. 42.52 millions, which has been recognized in the financial results for the quarter ended March 31, 2025. <BR> <BR> 6. All the amounts included in the Standalone Financial Results are rounded off to the nearest millions, except per share data and unless stated otherwise. <BR> <BR> 7.The results for the quarter and year ended March 31, 2026 are available on Stock Exchange websites www.nseindia.com and www.bseindia.com and on the Company's website https://www.smartworksoffice.com/investors/2025-04-012026-03-31AuditedStandalone17460110000551940000180120500000372900000880040000360805000080425700005350380000179183300009372000009372000086370000-6278000023590000070130000000070130000-14800006865000011426300001041541900000.630.63000.630.63Other expenses147320000Operating expenses1374640000Other expenses435700000Operating 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Jhunjhunwala******Relatives of KMPsAny other transactionReimbursement to relative of KMPNot Applicable365000000Smartworks Coworking Spaces Ltd.******Sahil Jain******Key Management PersonnelAny other transactionReimbursement to KMPNot Applicable24000000Smartworks Coworking Spaces Ltd.******Smartworks Tech Solutions Private Limited******Wholly Owned SubsidiaryAny other transactionLong term borrowings givenNot Applicable0226600000216000000Smartworks Coworking Spaces Ltd.******Smartworks Stellar Services Private Limited******Wholly Owned SubsidiaryAny other transactionLong term borrowings givenNot Applicable063000007000000Smartworks Coworking Spaces Ltd.******Smartworks Office Services Private Limited******Wholly Owned SubsidiaryAny other transactionLong term borrowings givenNot Applicable08000001000000Smartworks Coworking Spaces Ltd.******Smartworks Tech Solutions Private Limited******Wholly Owned SubsidiaryAny other transactionInterest ReceivableNot Applicable055700000Smartworks 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Solutions Private Limited******Wholly Owned SubsidiaryAny other transactionUnbilled RevenueNot Applicable0809000011160000Smartworks Coworking Spaces Ltd.******BLS International Services Limited******Related party of promoter GroupAny other transactionUnbilled RevenueNot Applicable029590000180870000Smartworks Coworking Spaces Ltd.******BLS E-Services Limited******Promoter GroupAny other transactionUnbilled RevenueNot Applicable06147000018270000Smartworks Coworking Spaces Ltd.******Talbotforce Services Private Limited******Entities where Key Management Personnel and their relatives exercise significant influenceAny other transactionTrade payablesNot Applicable0354410000472900000Smartworks Coworking Spaces Ltd.******Smartworks Tech Solutions Private Limited******Wholly Owned SubsidiaryAny other transactionTrade payablesNot Applicable01481000023750000Smartworks Coworking Spaces Ltd.******Atul Gautam******DirectorAny other transactionTrade payablesNot Applicable0210000320000Smartworks Coworking Spaces Ltd.******Sahil Jain******Key Management PersonnelAny other transactionEmployee PayablesNot Applicable0210000430000Smartworks Coworking Spaces Ltd.******Punam Dargar******Key Management PersonnelAny other transactionEmployee PayablesNot Applicable070000160000Smartworks Coworking Spaces Ltd.******V K Subburaj******DirectorAny other transactionPayable to DirectorsNot Applicable01300000Smartworks Coworking Spaces Ltd.******Rajeev Rishi******DirectorAny other transactionPayable to DirectorsNot Applicable01000000Smartworks Coworking Spaces Ltd.******Smartworks Tech Solutions Private Limited******Wholly Owned SubsidiaryAny other transactionSecurity deposit takenNot Applicable0180000180000Smartworks Coworking Spaces Ltd.******Talbot & Co******Entities where Key Management Personnel and their relatives exercise significant influenceAny other transactionSecurity deposit takenNot Applicable09000090000Smartworks Coworking Spaces Ltd.******Talbotforce Services Private Limited******Entities where Key Management Personnel and their relatives exercise significant influenceAny other transactionSecurity deposit takenNot Applicable0500000500000Smartworks Coworking Spaces Ltd.******Smartworks Office Services Private Limited******Wholly Owned SubsidiaryAny other transactionSecurity deposit takenNot Applicable03000030000Smartworks Coworking Spaces Ltd.******Vision Comptech Integrators Limited******Entities where Key Management Personnel and their relatives exercise significant influenceAny other transactionSecurity deposit givenNot Applicable02877000047950000Smartworks Coworking Spaces Ltd.******Keppel Bay Tower LLP******Related Party of Investor having shareholding more than 10% in the reporting entityAny other transactionSecurity deposit givenNot Applicable02590000027350000PAN not available as it is Foreign EntitySmartworks Coworking Spaces Ltd.******Smartworks Tech Solutions Private Limited******Wholly Owned SubsidiaryAny other transactionNon-current investmentsNot Applicable0100000100000Smartworks Coworking Spaces Ltd.******Smartworks Office Services Private Limited******Wholly Owned SubsidiaryAny other transactionNon-current investmentsNot Applicable0100000100000Smartworks Coworking Spaces Ltd.******Smartworks Stellar Services Private Limited******Wholly Owned SubsidiaryAny other transactionNon-current investmentsNot Applicable0100000100000Smartworks Coworking Spaces Ltd.******Smartworks Space Pte Ltd.******Wholly Owned SubsidiaryAny other transactionNon-current investmentsNot Applicable0187240000187240000PAN not available as it is Foreign EntitySmartworks Coworking Spaces Ltd.******Talbot & Co******Entities where Key Management Personnel and their relatives exercise significant influenceAny other transactionTrade receivablesNot Applicable02300000Smartworks Coworking Spaces Ltd.******Talbotforce Services Private Limited******Entities where Key Management Personnel and their relatives exercise significant influenceAny other transactionTrade receivablesNot Applicable016200000Smartworks Coworking Spaces Ltd.******BLS International Services Limited******Related party of promoter GroupAny other transactionTrade receivablesNot Applicable0718000031100000Smartworks Coworking Spaces Ltd.******BLS E-Services Limited******Promoter GroupAny other transactionTrade receivablesNot Applicable0346000022670000Smartworks Coworking Spaces Ltd.******Keppel Real Estate India Private Limited******Common DirectorAny other transactionTrade receivablesNot Applicable0100000Smartworks Coworking Spaces Ltd.******Talbotforce Services Private Limited******Entities where Key Management Personnel and their relatives exercise significant influenceAny other transactionUnearned RevenueNot Applicable01800000Smartworks Coworking Spaces Ltd.******Talbot & Co******Entities where Key Management Personnel and their relatives exercise significant influenceAny other transactionUnearned RevenueNot Applicable0400000Smartworks Coworking Spaces Ltd.******Neetish Sarda******Key Management PersonnelAny other transactionGuarantees issued by related parties for the Company.Not Applicable025268300001677930000Smartworks Coworking Spaces Ltd.******Harsh Binani******Key Management PersonnelAny other transactionGuarantees issued by related parties for the Company.Not Applicable025268300001677930000Smartworks Coworking Spaces Ltd.******Vision Comptech Integrators Limited******Entities where Key Management Personnel and their relatives exercise significant influenceAny other transactionGuarantees issued by related parties for the Company.Not Applicable0721160000579670000Smartworks Coworking Spaces Ltd.******NS Niketan LLP******Entities where Key Management Personnel and their relatives exercise significant influenceAny other transactionGuarantees issued by related parties for the Company.Not Applicable024323900001600150000Smartworks Coworking Spaces Ltd.******SNS Infrarealty LLP******Entities where Key Management Personnel and their relatives exercise significant influenceAny other transactionGuarantees issued by related parties for the Company.Not Applicable024323900001600150000Smartworks Coworking Spaces Ltd.******Jagadhatri Vyapaar Limited******Entities where Key Management Personnel and their relatives exercise significant influenceAny other transactionGuarantees issued by related parties for the Company.Not Applicable05998800000Smartworks Coworking Spaces Ltd.******Smartworks Tech Solutions Private Limited******Wholly Owned SubsidiaryAny other transactionAmount payable to SubsidiaryNot Applicable0010000Smartworks Coworking Spaces Ltd.******Smartworks Office Services Private Limited******Wholly Owned SubsidiaryAny other transactionAmount payable to SubsidiaryNot Applicable0020000Smartworks Coworking Spaces Ltd.******Vision Comptech Integrators Limited******Entities where Key Management Personnel and their relatives exercise significant influenceAny other transactionTrade payablesNot Applicable002070000Smartworks Coworking Spaces Ltd.******Neetish Sarda******Key Management PersonnelAny other transactionEmployee PayablesNot Applicable00980000Smartworks Coworking Spaces Ltd.******Harsh Binani******Key Management PersonnelAny other transactionEmployee PayablesNot Applicable001470000Smartworks Coworking Spaces Ltd.******Riya Aggarwal******Relatives of KMPsAny other transactionPayable to relative of KMPNot Applicable00390000Smartworks Coworking Spaces Ltd.******Keppel Real Estate India Private Limited******Common DirectorAny other transactionAdvance received from customerNot Applicable00280000Smartworks Coworking Spaces Ltd.******NS Niketan LLP******Entities where Key Management Personnel and their relatives exercise significant influenceAny other transactionBalance payable on account of proceeds from IPO on hold for issue related expensesNot Applicable001770000Smartworks Coworking Spaces Ltd.******SNS Infrarealty LLP******Entities where Key Management Personnel and their relatives exercise significant influenceAny other transactionBalance payable on account of proceeds from IPO on hold for issue related expensesNot Applicable001120000Smartworks Coworking Spaces Ltd.******Space Solutions India Pte. Ltd.******Entity Having shareholding more than 10% in reporting entityAny other transactionBalance payable on account of proceeds from IPO on hold for issue related expensesNot Applicable009330000PAN not available as it is Foreign EntitySmartworks Coworking Spaces Ltd.******Keppel Bay Tower LLP******Related Party of Investor having shareholding more than 10% in the reporting entityAny other transactionReimbursement of expensesNot Applicable56000000PAN not available as it is Foreign EntitySmartworks Coworking Spaces Ltd.******Keppel Bay Tower LLP******Related Party of Investor having shareholding more than 10% in the reporting entityAny other transactionReimbursement of expensesNot Applicable00160000PAN not available as it is Foreign EntitySmartworks Coworking Spaces Ltd.******Prerna Jhunjhunwala******Relatives of KMPsAny other transactionSD Given to relative of KMPNot Applicable102000000Smartworks Coworking Spaces Ltd.******BLS International Services Limited******Related party of promoter GroupAny other transactionSecurity deposit takenNot Applicable0029100001791880000AuditedtrueDeloitte Haskins and Sells LLPtrue2027-07-31Public Issues2025-07-1744500000002026-03-31trueCARE RATINGS LIMITEDfalseHarsh BinaniDirectorGurugram2026-04-30Repayment/ prepayment/ redemption, in full or in part, of certain borrowings availed by our CompanyNot applicable1140000000011400000000There is no deviation or variation in the IPO Proceeds as on 31st March 2026Capital expenditure for fit-outs in the new centres and for security deposits of the new centresNot applicable225840000009236100000There is no deviation or variation in the IPO Proceeds as on 31st March 2026General corporate purposesNot applicable56632000005636300000There is no deviation or variation in the IPO Proceeds as on 31st March 2026Offer related expenses to the extent applicable to the fresh issue of equity sharesNot applicable48528000004205900000There is no deviation or variation in the IPO Proceeds as on 31st March 2026