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These audited consolidated financial results of the Company have been prepared in accordance with the Indian Accounting Standards ("Ind AS") as prescribed under section 133 of the Companies Act, 2013 read with Companies (Indian Accounting Standard) Rules, 2015, as amended. <BR> 2. These audited consolidated financial results were reviewed and recommended by the Audit Committee of the Board and approved by the Board of Directors of the Company at their meeting held on 29 May 2026. <BR> 3. The above audited consolidated financial results includes the financial results of the subsidiaries named (1) Staytop Systems, Inc., USA. (2) Roqit Greenfleet Digital Solutions Private Limited. (3) ETO Motors Private Limited and step down subsidiary name ETO Mobility Services Private Limited. <BR> 4. The audited consolidated financial results for the quarter and year ended 31 March 2026 presented have been audited by the Statutory Auditors of the Company. An unqualified report was issued by them thereon. <BR> 5. The figures for the quarter ended 31 March 2026 and 31 March 2025 are the balancing figures between the audited figures in respect of the full financial year and the published unaudited year to date figures up to the third quarter of that financial years which were subjected to limited review by the statutory auditors. <BR> 6. During the year, upon obtaining the necessary approvals from BSE Limited and National Stock Exchange of India Limited, Aion-Tech Solutions Limited allotted 1,76,79,770 equity shares of Rs. 10/- each at an issue price of Rs. 110/- per share to the shareholders of ETO Motors Private Limited on 12 May 2025 under a share swap arrangement, pursuant to which one equity share of Aion-Tech Solutions Limited was issued for every one equity share held in ETO Motors Private Limited to eligible shareholders. The transaction, aggregating to Rs. 1,944.77 million, being non-cash in nature, had no impact on the Statement of Cash Flows for the year. <BR> 7. During the year, the Company’s shareholding in ETO Motors Private Limited increased from 1,90,35,746 equity shares to 1,97,68,354 equity shares pursuant to the conversion of ICDs into 7,32,608 equity shares at Rs. 110/- per share. The aggregate amount of Rs. 80.59 million, including accrued interest of Rs. 0.59 million, being a non-cash transaction, had no impact on the Statement of Cash Flows for the year. Consequent to the share swap arrangement referred to above, the Company’s percentage shareholding in ETO Motors Private Limited reduced from 58.51% to 56.29%. <BR> 8. During the year, Aion-Tech Solutions Limited transferred SaaS platform development expenditure amounting to Rs. 52.10 million to its wholly owned subsidiary, Roqit Greenfield Digital Solutions Private Limited, on a cost-to-cost basis, against allotment of 52,10,000 equity shares of Rs. 10/- each. As the transaction was non-cash in nature, there was no impact on the Statement of Cash Flows for the year. <BR> 9. During the year, Aion-Tech Solutions Limited created a lien on it's fixed deposits amounting to Rs. 50 million in favour of ICICI Bank Limited to facilitate an overdraft facility of Rs. 50 million availed by its subsidiary, ETO Motors Private Limited, from ICICI Bank Limited, MG Road Branch, Secunderabad, Hyderabad. <BR> 10. During the year, Aion-Tech Solutions Limited incorporated a subsidiary, namely GTL Aion IT Solutions L.L.C, in Dubai. However, the subsidiary has not yet commenced operations due to prevailing geopolitical uncertainties in the region. <BR> 11. The group's revenues in the segment named “USA - Information Technology Services / Software Services” has reduced significantly over the period of time, accordingly this segment is derecognised for Segment Reporting. <BR> 12. On November 21, 2025, the Government of India notified the four Labour Codes - 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 - consolidating 29 existing labour laws. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The Company has assessed and disclosed the incremental impact of these changes on the basis of legal opinion obtained and the best information available, consistent with the guidance provided by the Institute of Chartered Accountants of India. Considering the materiality and regulatory-driven, non-recurring nature of this impact, the Company has presented such incremental impact as Statutory impact of new Labour Codes under Exceptional items in the standalone interim statement of profit and loss for the quater ended December 31, 2025 and for the year ended March 31, 2026. The incremental impact consisting of gratuity of 4.28 million primarily arises due to change in wage definition for the quarter ended 31 December 2025. The Company continues to monitor the finalisation of Central / State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect on the basis of such developments as needed. <BR> 13. Statement of Audited Consolidated Assets & Liabilities is attached as Annexure-C. <BR> 14. Statement of Audited Consolidated Cash Flow is attached as Annexure-D. <BR> 15. Previous period figures have been re-grouped / re-classified wherever necessary. <BR> 2025-04-012026-03-31AuditedConsolidated13503200004617000013964900000002207900006303000018687000010323400001503030000-1065400001326600002612000034090000-1803000016060000010060000000010060000175500002761000080150000-7009000097070000-694600005226200001025340600000.20.2000.20.2Operating Expenses242930000Other Expenses47030000Operating Expenses736100000Other Expenses29624000050346000000215391000035300000702700000017000000015444000049056000066200000003424940000003319000001053100008940000038632000091293000059630000723100001044870000044698100005226200002534060000305668000061470000311815000017729000000022822000040551000024570000358800000465960000554750000180120000018012000073487000014542000054100000088570000013516600004469810000Right of Use Assets248170000Other Financial Assets129860000Other Non-Current Assets112530000Other Financial Assets17650000Other Current Assets54660000Lease Liabilities222090000Others Non Current Liabilities6130000Financial Liabilities49160000Lease Liabilities5780000Other Current Financial Liabilities1310000Other Current Liabilities89170000Information Technology / Software Services41500000Software License306620000E- Vehicle Mobility70100000Information Technology / Software Services115660000Software License887220000E- Vehicle Mobility3507100004182200001353590000102000032700004172000001350320000Information Technology / Software Services15660000Software License28700000E- Vehicle Mobility38280000Information Technology / Software Services35730000Software License53740000E- Vehicle Mobility5389000082640000143360000269600006303000094130000186870000-38450000-106540000Information Technology / Software Services0Software License3166570000E- Vehicle Mobility1303240000446981000004469810000Information Technology / Software Services0Software License189980000E- Vehicle Mobility1161690000135167000001351670000630300000-779800000121590000-5579000021910000-476200000-18768000001001000091600001868700000-113100000430000-6130000-148100000354500000000-13694000000-160710000-13459000000078600000-14245000000000000-87320000000000000000000000035450000021027000015840000000000000136290000145650000-1214100000336500000-1080000773200009327000009327000012040000105310000-10640000-17550000001064000017550000AuditedtrueP MURALI & COtrue2028-11-30