5326942026-04-012026-06-305326942026-06-305326942026-04-012026-06-30in-capmkt:OtherExpenses1Member5326942026-04-012026-06-30in-capmkt:ReportableSegments1Member5326942026-04-012026-06-30in-capmkt:ReportableSegments2Member5326942026-04-012026-06-30in-capmkt:ReportableSegments3Member5326942026-04-012026-06-30in-capmkt:ReportableSegments4Member5326942026-04-012026-06-30in-capmkt:ReportableSegments1Member5326942026-04-012026-06-30in-capmkt:ReportableSegments2Member5326942026-04-012026-06-30in-capmkt:ReportableSegments3Member5326942026-04-012026-06-30in-capmkt:ReportableSegments4Member5326942026-04-012026-06-30in-capmkt:ReportableSegments1Member5326942026-06-30in-capmkt:ReportableSegments1Member5326942026-04-012026-06-30in-capmkt:ReportableSegments2Member5326942026-06-30in-capmkt:ReportableSegments2Member5326942026-04-012026-06-30in-capmkt:ReportableSegments3Member5326942026-06-30in-capmkt:ReportableSegments3Member5326942026-04-012026-06-30in-capmkt:ReportableSegments4Member5326942026-06-30in-capmkt:ReportableSegments4Member5326942026-04-012026-06-30in-capmkt:ReportableSegments1Member5326942026-06-30in-capmkt:ReportableSegments1Member5326942026-04-012026-06-30in-capmkt:ReportableSegments2Member5326942026-06-30in-capmkt:ReportableSegments2Member5326942026-04-012026-06-30in-capmkt:ReportableSegments3Member5326942026-06-30in-capmkt:ReportableSegments3Member5326942026-04-012026-06-30in-capmkt:ReportableSegments4Member5326942026-06-30in-capmkt:ReportableSegments4Memberiso4217:INRiso4217:INRxbrli:shares532694ASMSNOTLISTEDINE855F01042Avio Smart Market Stack LtdMain BoardEquity2026-04-012027-03-312026-08-122026-08-07INRLakhsQuarterlyFirst quarterMulti segment2026-08-1216:30:002026-08-1217:30:00Not applicable2026-04-012026-06-30UnauditedConsolidated119683000872000012840300085938000020001695100027420008130009682000116128000122750000122750002159000660002225000500100015051000000-580600092450000924500030457700010.030.03000.030.03 <br /> <br /> <br /> NOTES IN RELATION TO THE CONSOLIDATED FINANCIAL RESULTS <br /> <br /> 1. The Consolidated audited financial results for the quarter and year ended 30th June 2026 have been reviewed by the Audit Committee and thereafter approved by the Board of Directors of the Company at their respective meetings held on 12th August 2026. The statutory auditors have carried out audit of the above financial results. in terms of Regulation 33 of SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015. <br /> <br /> 2. The figures for the quarter ended 30th June 2026 and the preceding quarter ended 30th June 2025 are the balancing figures between the audited year to date figures for the twelve months ended year ended 30th June and the audited published figures for ended 31st March 2026 of respective financial years. The figures for the corresponding previous periods have been regrouped and reclassified wherever necessary, to make them comparable. <br /> <br /> 3. The Company is structured into three verticals namely Financial Inclusion & Digital Services, Agri Supply Chain & Technologies and Diagnostics & Healthcare, the company has presented its segment results under these business segments, which in context of Indian Accounting Standards 108 (Ind AS 108) as notified under Section 133 of the Companies Act, 2013. <br /> <br /> 4. The Company incorporated a branch in Singapore on 27th March, 2025 and the financial results of the said branch have been incorporated in the financial statements of the Company. <br /> <br /> 5. The Company acquired a 25.76% stake in SHREE NAGANARASIMHA PRIVATE LIMITED on 06th March, 2026. Accordingly, the said entity has become an Associate of the Company, and its financial results have been considered in the Consolidated Financial Statements in accordance with Indian Accounting Standard (Ind AS) 28 – Investments in Associates and Joint Ventures. Subsequently, the Company further acquired an additional 15.20% stake in SHREE NAGANARASIMHA PRIVATE LIMITED on 08 Apr 2026, thereby increasing its total holding in the said entity to 40.96% as at 30th June 2026. The investment continues to be accounted for in accordance with Ind AS 28. <br /> <br /> 6. The Company has, during the year under consideration, incorporated two wholly owned subsidiaries, namely, BIL AgriTech Private Limited and BIL HealthTech Private Limited, thereby forming part of the Company’s subsidiary structure as at the reporting date. <br /> <br /> 7. The current promoters and management of the Company took control of the Company on 28th March 2023, upon successful implementation of the Resolution Plan. Subsequently, it has been noticed that the Foreign Subsidiaries are not being functional and current management do not have any control over these subsidiaries. In order to give a transparent view of the Company’s Assets, the current management had written off such investments in previous years. Further, the Company confirms that this has not resulted in any adverse impact on the financials as there are no operations in these foreign subsidiaries. The management of the Company is in the process of regularizing the Compliances related to Foreign Subsidiaries and closure of such subsidiaries under the applicable legal framework in respective jurisdiction. <br /> <br /> <br /> <br /> For Avio Smart Market Stack Limited <br /> <br /> <br /> <br /> N Vidhya Sagar Reddy <br /> Date: 12th August, 2026 Managing Director <br /> Place: Hyderabad DIN: 09474749 <br /> Other Expenses9682000Financial Inclusion & Digital Services105376000Agri Supply Chain & Technologies1696000Diagnostics & Healthcare0Others126110001196830000119683000Financial Inclusion & Digital Services7571000Agri Supply Chain & Technologies169000Diagnostics & Healthcare0Others7277000150170002742000012275000Financial Inclusion & Digital Services300280000Agri Supply Chain & Technologies210673000Diagnostics & Healthcare150101000Others129760006740300000674030000Financial Inclusion & Digital Services160082000Agri Supply Chain & Technologies149868000Diagnostics & Healthcare0Others4959000314909000359121000674030000000