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ROSHNI LIMITEDMain BoardEquity2025-04-012026-03-312026-05-252026-05-18INRLakhsQuarterlyFourth quarterMulti segment2026-05-2514:00:002026-05-2514:30:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2025-02-06chrome-extension://efaidnbmnnnibpcajpcglclefindmkaj/https://crm.surya.co.in/assets/PDF/Investor/Amended-RPT-Policy_06.02.2025_20250419171549637.pdffalsefalseNot Applicable2026-01-012026-03-31AuditedStandalone2163080000015840000021789200000152974000001293500000-244600000125640000063900000329000000248430000020479900000130930000001309300000350600000-237000003269000000982400000000098240000016100000998500000108800000054.524.51004.524.51Notes on Standalone Financial Results <BR> <BR> 1. The above financials results have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on 25th May, 2026. The statutory auditors of the company have given an unmodified opinion audit report on these financial results, pursuant to Regulation 33 of SEBI(Listing Obligations and Disclosure Requirements) Regulations, 2015. <BR> 2. During the quarter ended 31st March, 2026, 2,720 ( cumulative up to 31st March, 2026, 35,08,195) Stock Options were exercised under the SRL Employees Stock Option Scheme- 2018 and SRL Employees Stock Option Scheme -2021 and consequent upon equal number of Equity Shares of Rs. 5/- each were transferred to respective employees from Surya Roshni Employees Welfare Trust. As on 31st March, 2026, 21,080 Equity shares of Rs. 5/- each (post-bonus), after considering transfer/secondary market sale of 49,25,720 equity shares of Rs. 5/- each, have been considered as Treasury Shares and shown as deduction from Equity, in accordance with Ind AS 32 ‘ Financial Instruments Presentation'. <BR> 3. The figures for the quarter ended March 2026 are the balancing figures between audited figures in respect of full financial year upto March 31, 2026 and the unaudited published standalone figures upto December 31,2025, being the date of the end of the 3rd quarter of the financial year which were subjected to limited review. <BR> 4. With effect from November 21, 2025, the Government of India has consolidated multiple existing labour legislations into a unified framework comprising four Labour Codes collectively referred to as the 'New Labour Codes'. The Company has estimated and recorded past service cost which is not material based on best available information and review of the existing wage structure. The rules have been recently notified and no material liability in envisaged in this regards. <BR> 5. Subject to the approval of the shareholders in the ensuing Annual General Meeting of the company, the Board of Directors has recommended final dividend of Rs. 2.50 per equity share of Rs. 5/- each for the financial year 2025-26 in addition to Interim Dividend of Rs. 2.50 per equity share paid in November, 2025. <BR> 6. 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