AUSOMENT2026-04-012026-06-30AUSOMENT2026-06-30AUSOMENT2026-04-012026-06-30in-capmkt:OtherExpenses1MemberAUSOMENT2026-04-012026-06-30in-capmkt:ReportableSegments1MemberAUSOMENT2026-04-012026-06-30in-capmkt:ReportableSegments2MemberAUSOMENT2026-04-012026-06-30in-capmkt:ReportableSegments3MemberAUSOMENT2026-04-012026-06-30in-capmkt:ReportableSegments4MemberAUSOMENT2026-04-012026-06-30in-capmkt:ReportableSegments1MemberAUSOMENT2026-04-012026-06-30in-capmkt:ReportableSegments2MemberAUSOMENT2026-04-012026-06-30in-capmkt:ReportableSegments3MemberAUSOMENT2026-04-012026-06-30in-capmkt:ReportableSegments4MemberAUSOMENT2026-04-012026-06-30in-capmkt:ReportableSegments1MemberAUSOMENT2026-06-30in-capmkt:ReportableSegments1MemberAUSOMENT2026-04-012026-06-30in-capmkt:ReportableSegments2MemberAUSOMENT2026-06-30in-capmkt:ReportableSegments2MemberAUSOMENT2026-04-012026-06-30in-capmkt:ReportableSegments3MemberAUSOMENT2026-06-30in-capmkt:ReportableSegments3MemberAUSOMENT2026-04-012026-06-30in-capmkt:ReportableSegments4MemberAUSOMENT2026-06-30in-capmkt:ReportableSegments4MemberAUSOMENT2026-04-012026-06-30in-capmkt:ReportableSegments1MemberAUSOMENT2026-06-30in-capmkt:ReportableSegments1MemberAUSOMENT2026-04-012026-06-30in-capmkt:ReportableSegments2MemberAUSOMENT2026-06-30in-capmkt:ReportableSegments2MemberAUSOMENT2026-04-012026-06-30in-capmkt:ReportableSegments3MemberAUSOMENT2026-06-30in-capmkt:ReportableSegments3MemberAUSOMENT2026-04-012026-06-30in-capmkt:ReportableSegments4MemberAUSOMENT2026-06-30in-capmkt:ReportableSegments4Memberiso4217:INRiso4217:INRxbrli:shares509009AUSOMENTNOTLISTEDINE218C01016AUSOM ENTERPRISE LIMITEDMain BoardEquity2026-04-012027-03-312026-08-122026-08-03INRLakhsQuarterlyFirst quarterMulti segment2026-08-1215:00:002026-08-1215:47:00Not applicable2026-04-012026-06-30UnauditedConsolidated278373140001982000027857134000250478220002527995000-61396000582700019700036750004765800027571778000285356000028535600099200000-12510009794900001874070000001386700020127400002012740002011026001713002011026001713001362360001014.7614.760014.7614.76NOTES:- <br /> <br /> 1. Both the standalone and consolidated Financial Results have been prepared in accordance with Indian Accounting Standards ("Ind-AS") as prescribed under Section 133 of the Companies Act, 2013 read with the relevant rules thereunder and in terms of Regulation 33 of the SEBI (Listing Obligations & Disclosure requirements) Regulations 2015. The Consolidated Financial Results include the results of the Parent, its subsidiaries i.e. Amazo Solar Power Private Limited and IGR Ausom LLP, and its Joint Ventures i.e. Swadeshi Distributors LLP. The unaudited financial results of aforesaid joint venture are incorporated in the consolidated financial results using equity method of accounting. <br /> <br /> 2. Group's share of profit or loss as well as share of total comprehensive income or loss arising from a joint venture i.e. Bsafal Kz Estate LLP for the quarter ended 30th June 2026 is not recognized in the consolidated financial results and hence the financial results of aforesaid joint venture is not included in the Consolidated Financial Results of the Group. <br /> 3. In the previous financial year i.e. 2025-26, the Parent with its subsidiary increased its ownership interest in its Joint venture i.e. IGR Ausom LLP from 50% to 100% with effect from 1 January 2026. Consequently, IGR Ausom LLP became a subsidiary of the Parent. Accordingly, the financial results of IGR Ausom LLP for the quarter ended 31 March 2026 have been consolidated with the financial results of the Group on a line-by-line basis in accordance with the provisions of Ind AS 110. Further, the Parent has reclassified its investment in the aforesaid LLP from “Investment in Joint Venture” to “Investment in Subsidiary” w.e.f. 1 January 2026. Hence the audited financial results of aforesaid LLP for the period from 1 April 2025 to 31 December 2025, is incorporated in the consolidated financial results using equity method of accounting. <br /> <br /> 4. Segment Reporting <br /> <br /> Standalone Financial Results: <br /> <br /> Based on the nature of the Company's business activities and the manner in which the operations are managed and reviewed by the management, the Company operates within a single primary business segment, namely, “Trading in Commodities, Bullions, Gold Jewellery, Diamonds, Derivatives, Shares and Securities.” Accordingly, there are no separate operating segments requiring disclosure under Ind AS 108 – Operating Segments, prescribed under Section 133 of the Companies Act, 2013, read with the relevant rules issued thereunder. Consequently, segment information has not been separately disclosed in the Standalone Financial Results." <br /> <br /> Consolidated Financial Results <br /> <br /> For the purpose of the Consolidated Financial Results, the Group has identified the following reportable operating segments in accordance with Ind AS 108 – Operating Segments, based on the nature of products and services, the risks and returns associated with the respective activities, and the manner in which the results of these activities are regularly reviewed by the Chief Operating Decision Maker (CODM): <br /> <br /> 1. Refining Segment – comprises manufacturing and refining of Gold Bars and Silver Bars at the refinery. <br /> 2. Bullion Segment – comprises trading in Gold Bars and Silver Bars. <br /> 3. Shares, Securities and Derivatives Segment – comprises trading in shares and securities and undertaking derivative transactions. <br /> 4. Power Segment – comprises generation of power through the Group's solar power plants. <br /> <br /> Accordingly, segment information in respect of the above reportable operating segments has been disclosed in the Consolidated Financial Results in accordance with the requirements of Ind AS 108." <br /> <br /> 5. No Investor complaint was pending at the beginning of the quarter. During the quarter, one complaint was received and resolved satisfactory. Investor may send their complaint/grievance through email at:- investorcomplaints@gmail.com with facts of the case, if any. <br /> <br /> 6. The figures for the quarter ended on 31st March, 2026 is the balancing figures between audited results in respect of the full financial year and the published year to date figures upto the third quarter of the relevant financial year. <br /> 7. The share of profit / loss in investment in LLP is recognised as income / expense in the statement of Standalone profit and loss as and when the right to receive its share of profit / loss is established by the Company. <br /> <br /> 8. The Financial Results have been reviewed by the Audit Committee and approved by the Board of Directors in their meeting held on 12th August, 2026. Limited Review of the unaudited financial results for the quarter ended on 30th June, 2026 has been carried out by the Statutory Auditor. <br /> <br /> FOR AUSOM ENTERPRISE LIMITED <br /> <br /> sd/- <br /> <br /> Place: Ahmedabad KISHOR P. MANDALIA <br /> Date: 12-08-2026 MANAGING DIRECTOR <br /> Other Expenses47658000Refining25277878000Bullion2558141000Shares & Securities and Derivatives1295000Power027837314000027837314000Refining257307000Bullion58763000Shares & Securities and Derivatives6822000Power032289200019700037340000285355000Refining579901000Bullion1101759000Shares & Securities and Derivatives97146000Power425786000220459200002204592000Refining234575000Bullion36931000Shares & Securities and Derivatives0Power1199110003914170000391417000Note - <br /> Segment reporting has been identified as applicable from the current period only. Accordingly, the corresponding figures for the previous period are not applicable and, therefore, have not been presented. <br /> 000