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The audited consolidated financial results for the quarter and year ended March 31, 2026 were reviewed by the Audit committee at its meeting held on May 28, 2026 and approved at the meeting of Board of Directors on that date. <BR> <BR> 2. The audited consolidated financial results for the quarter and year ended March 31, 2026 include the results of the subsidiaries (namely Ruchi Renewable Energy Pvt. Ltd., Peninsular Tankers Pvt. Ltd. and Mangalore Liquid Impex Pvt. Ltd.) and associate (i.e. Narang and Ruchi Developers) of the Company. <BR> <BR> 3. During the financial year 2022-23, the Company made a preferential issue of 3,07,85,000 warrants each convertible into one equity share of Re.1/- at a price of Rs. 10.30 per warrant within the validity period of 18 months from the date of allotment. Out of such 3,07,85,000 warrants, 1,02,62,000 warrants were converted into equity shares during the financial year 2022-23, 94,00,000 warrants were converted during the financial year 2023-24, and the remaining 1,11,23,000 warrants were converted during financial year 2024-25. As on date, there are no outstanding warrants pending for conversion. <BR> <BR> 4. The Preference and Equity Shareholders of the Company consented to revise terms of 54,60,613 6 % Non Convertible, Cumulative, Redeemable Preference Shares (including redemption thereof) in accordance with the provisions of Section 48 of the Companies Act, 2013, during the year ended 31st March, 2026. Accordingly, the Current Financial Liability as at 31st March, 2025, included that pertaining to redemption in accordance with earlier terms of such Preference shares and the entire amount of the Preference shares is included under Current and Non Current Financial Liabilities as at March 31, 2026. <BR> <BR> 5. The Board of Directors of Ruchi Infrastructure Limited, at its meeting held on 28th May 2026, has approved a draft Composite Scheme of Amalgamation of Preference Shareholders (i.e Lennox Investment Private Limited and Multiacre Investment Services Private Limited) with the Company, prepared in terms of provisions of Section 230-232 of the Companies Act, 2013, subject to receipt of requisite statutory and regulatory approvals. <BR> <BR> 6. The figures for the quarter ended March 31, 2026 & March 31, 2025 are the balancing figures between the audited figures for the full financial year and the year to date figures upto the end of the third quarter of the financial year. <BR> <BR> 7. The figures for the previous period/year have been regrouped/reclassified/rearranged, wherever necessary, to correspond with the current periods classification/disclosure.2025-04-012026-03-31AuditedConsolidated6118000009590000070770000000014880000037200000175300000240000000601300000106400000010640000017700000-11300000640000001000000000000100000000-900000991000001000000000-9000000236000000100.320.32000.320.32Other Expenses75300000Other Expenses24000000021943000008050000038000000161500000100000000945000000015350000024800000009270000028151000000059600000695000001436000000386000003113000001000004670000035810000083000000318150000023600000018492000002085200000020852000005287000000008480000061350000013300000306000000345000006919000002349000002800000115000001430000038800000288000000616000006200000230000003581000004630000010963000003181500000Other non-current financial assets153500000Other non-current assets92700000Other current financial assets38600000Other current assets46700000Other non-current financial liabilities84800000Other non-current liabilities34500000Other current financial liabilities38800000Other current liabilities61600000Trading0Infrastructure112000000Windpower37200000Others0Unallocable0Trading0Infrastructure447800000Windpower164000000Others0Unallocable014920000061180000000149200000611800000Trading-200000Infrastructure36000000Windpower-4700000Others-1000000Unallocable-28300000Trading-1000000Infrastructure170700000Windpower21100000Others-1800000Unallocable-45300000180000014370000084000003730000000-6600000106400000Trading24000000Infrastructure1608300000Windpower402900000Others0Unallocable1146300000318150000003181500000Trading0Infrastructure254300000Windpower17400000Others0Unallocable824600000109630000001096300000372000008000007160000000000000001753000000000000250000000000-118000000-7100000241000000347400000000950000003379000000000000060000000140800000000000000000000000235000000-119000000-1763000000000000009490000036000000263000000-10900000-135700000259000000259000004360000069500000Items that will not be reclassified to profit or loss-900000-900000Items that will not be reclassified to profit or loss-1200000-1200000-200000-30000000-700000-900000AuditedtrueSMAK & CO.true2028-10-31