5057252026-01-012026-03-315057252026-03-315057252025-03-315057252025-04-012026-03-315057252026-01-012026-03-31in-capmkt:OtherExpenses1Member5057252025-04-012026-03-31in-capmkt:OtherExpenses1Member5057252026-03-31OtherNoncurrentFinancialAssetsDomain15057252026-03-31OtherNoncurrentFinancialAssetsDomain25057252026-03-31OtherCurrentFinancialAssetsDomain15057252026-03-31OtherCurrentFinancialAssetsDomain25057252026-03-31OtherNoncurrentFinancialLiabilitiesDomain15057252026-03-31OtherNoncurrentFinancialLiabilitiesDomain25057252026-03-31OtherNoncurrentLiabilitiesDomain15057252026-03-31OtherNoncurrentLiabilitiesDomain25057252026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15057252025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15057252026-01-012026-03-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares505725ALGOQUANTNOTLISTEDINE598D01035Algoquant Fintech LimitedMain BoardEquity2025-04-012026-03-312026-05-272026-05-19INRLakhsQuarterlyFourth quarterSingle segmentTrading in Financial Instruments2026-05-2718:00:002026-05-2800:10:00trueCash Flow IndirectDeclaration of unmodified opinion2026-01-012026-03-31AuditedConsolidated772763000840007728470000344208000017715600036056000995200034059000601431000171416000017141600074009000-70586000342300001679930000000167993000-6000167987000000028109600010.60.6000.60.61. These audited consolidated financial results of Algoquant Fintech Limited (the Holding Company") and its Subsidiaries (together referred to as the "Group") for the quarter and year ended 31-March-2026 have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on 27-May-2026. The Statutory Auditors have carried out an audit of the above consolidated financial results of the Group for the quarter and year ended 31-March-2026, as required under regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. <BR> <BR> <BR> 2. These audited consolidated financial results have been prepared in accordance with the applicable Indian Accounting Standard (referred to as "Ind AS") prescribed under Section 133 of the Companies Act, 2013 read with Companies (Indian Accounting Standards) Rules issued thereunder and other accounting principles generally accepted in India and in accordance with the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements} Regulations 2015, as amended. <BR> <BR> 3.During the year, the Authorised Share Capital of the Company has been increased from Rs.350.00 Lakh to Rs. 3,000.00 Lakh, pursuant to the approval of the shareholders through Postal Ballot dated 03-July-2025. The Authorised Share Capital of the Company, which earlier comprised 1,65,00,000 equity shares of Rs. 2 each and 20,000 Redeemable Cumulative Preference Shares of Rs. 100 each, has been increased to 14,90,00,000 equity shares of Rs. 2 each and 20,000 Redeemable Cumulative Preference Shares of Rs. 100 each. The increase in <BR> Authorised Share Capital and the corresponding amendment to the Memorandum of Association was affected in accordance with the relevant provisions of the Companies Act, 2013, read with the relevant rules framed thereunder and the Articles of Association of the Company. <BR> <BR> 4.Share split and issue of Bonus Shares: <BR> <BR> The Board of Directors of the Company at its meeting held on 03-July-2025, <BR> <BR> a) approved a sub-division of each equity share of face value of Rs.2 each, fully paid-up into (Two) Equity Shares of face value of Rs. 1 each, fully paid-up held as on record date i.e., 18 August-2025. The approval of the shareholders has been obtained by way of postal ballot on 03-August-2025. <BR> <BR> b) approved issuance of bonus shares, in the proportion of 8:1, i.e., 8 (Eight) bonus equity share of Rs.1 each, for every 1 (One) existing fully paid-up equity share of Rs. 1 each held as on the record date (i.e., 18-August-2025), by capitalization of free reserves. The approval of shareholders has been obtained by way of postal ballot on 03-August-2025. The Company allotted 24,98,63, 136 fully paid-up bonus equity shares of Rs.1 each on 19-August-2025 by capitalizing the Company's free reseves. <BR> <BR> <BR> The earnings per equity share (Basic and Diluted) for the corresponding quarter and year ended 31-March-2025, presented in the statement of audited standalone financial results have been adjusted in accordance with the requirements of "Indian Accounting Standard 33- Earnings Per Share". <BR> <BR> 5. The Company in line with the requirements of Ind AS 12 has reviewed the un-recognízed deferred tax assets on brought MAT credits and upon considering the benefits available under the Scheme and considering the principles of prudence, has recognized the deferred tax assets (MAT credits), which were previously not recognized, during the quarter and year ended 31-March-2026. <BR> <BR> <BR> 6. The Company is engaged in the business of trading in financial instruments and Stock-broking, which in the context of Indian Accounting Standards (IND AS) 108 - Operating Segment, is the only operating segment of the Company. <BR> <BR> 7. The Hon'ble National Company Law Tribunal (Ahmedabad) (NCLT) accorded its approval vide order dated 03-0ctober-2024 to Composite Scheme of Arrangement ("the Scheme" or "the approved Scheme") under Sections 230 to 232 and other applicable provisions of the Companies Act, 2013, and the rules framed thereunder, a certified true copy of which was received by the Company on 29-0ctober-2024. Pursuant to the Scheme, Algoquant Investments Private Limited (hereinafter referred to as Amalgamating Company or AIPL) and amalgamation of the Stock Broking Business referred to as "the Demerged undertaking" per the Approved Scheme, of Growth Securities Private Limited (hereinafter referred to as Demerged Company or GSPL) were <BR> amalgamated into Algoquant Fintech Limited on a going concern basis with appointed date of 01-April-2023. <BR> <BR> Al the regulatory filings have been duly completed and operational and other approvals in relation to the Scheme have been received. <BR> <BR> 8.Pursuant to the notification by the Ministry of Labour and Employment on 21-November-2025 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 (collectively referred to as "the Labour Codes"), the Company has recognized the impact of the changes notified in the Code during the year ended 31-March-2026 as a past service cost for provision on gratuity payable to employees which is included under "employee benefit expenses". <BR> <BR> 9.The figures for the quarter ended 31-March-2026 and 31-March-2025 being the balancing figures between the audited figures in respect of the full financial year and the published unaudited year to date figures upto the end of third quarter of the respective financial year, which were subjected to limited review by the statutory auditors. <BR> <BR> 10. The Company has an investment in Growth Global Securities (IFSC) Private Limited, a wholly owned subsidiary, which is measured at cost less impairment, if any. During the quarter and year ended 31-March-2026, the Management of the Company approved surrender of the memberships held by its wholly owned subsidiary with NSE IFSC Limited ("NSE") for undertaking operations in the International Financial Services Centre ("IFSC"). Accordingly, the Company has recognised an impairment loss of Rs. 100.00 lakh in respect of its investment in the wholly owned subsidiary. <BR> <BR> 11. The audited consolidated financial results of Algoquant Fintech Limited are available on the Company's website, www.algoquantfintech.com and on the stock exchange website www.nseindia. com and www.bseindia.com. <BR> <BR> 2025-04-012026-03-31AuditedConsolidated23545980004160002355014000011791560005188320000705740004262100012900500019401880004148260000414826000118490000-3766300080827000033399900000003339990006730003346720000000281096000110636380001.191.19001.191.19Other expenses34059000Other expenses129005000989560000003299000000000015372400015372400002856700000535955000158190002673370001299948000815000002656960002466255000024662550000027519250002810960001063638000134473400014000134474800030828400010450008414900085194000892722000128620000032893000880840001407177000000000014071770002751925000Other non-financial assets107914000Deferred tax assets (net)45810000Derivative financial instruments25919000Other financial assets239777000Lease liabilities34397000Other financial liabilities858325000Current tax liabilities (net)74222000Other non-financial liabilities1386200043118000-3329300013560000-1266700000113626000-14794400029382000066850000426200000592100001935680000665000172300032500000000-90000024089900065572500000055759000059996600000000000450003393000000000000000008150000002098860000172300030000000-323248000000000001330100001327000003331200000-33281000243437000242010002676380000267638000Remeasurement gain on post employment benefit obligations-9000-9000Remeasurement gain on post employment benefit obligations950000950000-3000277000-6000673000AuditedtrueOP Bagla & Co LLPtrue2028-03-31