5444472026-04-012026-06-305444472026-04-012026-06-30in-capmkt:OtherExpenses1Member5444472026-04-012026-06-30in-capmkt:OtherExpenses2Member5444472026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15444472026-04-012026-06-30ItemsThatWillBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares544447SMARTWORKSNOTLISTEDINE0NAZ01010SMARTWORKS COWORKING SPACES LIMITEDMain BoardEquity2026-04-012027-03-312026-07-222026-07-11INRMillionsQuarterlyFirst quarterSingle segmentDeveloping and licensing fully serviced office spaces, design and fitout services and related ancilliary services2026-07-2210:49:002026-07-2211:57:00Not applicable2026-04-012026-06-30UnauditedConsolidated5462480000134180000559666000005844000002641900009609800002457080000168029000054209800001756800000175680000115950000-71750000442000000131480000000013148000032000013180000000001142630000101.151.15001.151.151. The Unaudited Consolidated Financial Results for the quarter ended June 30, 2026 of Smartworks Coworking Spaces Limited (the "Parent") and its four wholly owned subsidiaries (together referred to as "the Group") have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on July 22, 2026. The Unaudited Consolidated Financial Results have been reviewed by the Statutory Auditors. <br /> <br /> 2. The Unaudited Consolidated Financial Results have been prepared in accordance with the recognition and measurement principles as laid down Indian Accounting Standards 34 "Interim Financial Reporting" ("Ind AS 34"), 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 Unaudited Consolidated 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 unaudited published figures for the nine months ended December 31, 2025, which were subjected to limited review by statutory auditors. <br /> <br /> 4. The Group's primary business segment involves developing and licensing fully serviced office spaces, design and fitout services and other related services. The Group's Chief Operating Decision Maker ('CODM') reviews the Group's performance as a single operating unit. Accordingly, the Group 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 Group. <br /> <br /> 5. All the amounts included in the Unaudited Consolidated Financial Results are rounded off to the nearest millions, except per share data and unless stated otherwise. <br /> <br /> 6. Subsequent to June 30, 2026, the Group entered into an agreement to acquire 100% equity shares of Workstudio Spaces Pte. Ltd., a Singapore based coworking space operator. The acquisition was completed on July 7, 2026, for a consideration of SGD 2.47 millions (Rs. 182.20 millions). <br /> <br /> 7. The results for the quarter ended June 30, 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/Other Expenses137570000Operating Expenses1542720000- Re-measurement gain/(loss) on defined benefit plans-1770000-1770000-450000- Net gain due to foreign currency translation differences164000016400000320000