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1. The above unaudited consolidated financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their meetings held on 13-Aug-2026.The statutory auditors of the Company have conducted limited review of these financial results, pursuant to Regulation 33 of SEBI (Listing Obligations and Disclosure requirements), Regulations 2015. &lt;br /&gt; 
 &lt;br /&gt; 
2. These unaudited consolidated financial results are prepared in accordance with the Indian Accounting Standards (IND AS) as prescribed under Section 133 of the Companies Act read with rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 and Companies (Indian Accounting Standards) Amendment Rules, 2016. &lt;br /&gt; 
 &lt;br /&gt; 
3. The Company is engaged in the business of two segments i.e. 1) Manufacturing of Galvanized and Non-galvanized Steel Structures i.e. Steel Structure and 2) Engineering, Procurement and Construction (EPC). &lt;br /&gt; 
 &lt;br /&gt; 
4. The Hon’ble National Company Law Tribunal, Kolkata Bench-II, Kolkata, vide its Order dated May 22, 2026, has sanctioned the Scheme of Amalgamation of EMC Limited (“Transferor Company”) with Salasar Techno Engineering Limited (“Transferee Company”). The Appointed Date of the Scheme is October 23, 2024. Further, the Hon’ble National Company Law Tribunal, Allahabad Bench, Prayagraj, had earlier approved the aforesaid Scheme on the petition filed by the Transferee Company on October 29, 2025. The Company has completed the necessary formalities as directed by the NCLT to give effect to the Merger therefore effect of the merger is taken in June 26 Quarter. &lt;br /&gt; 
 &lt;br /&gt; 
5. Figures for the previous periods / year have been regrouped, reclassified, recasted  wherever necessary, to confirm to the current period's classification and to give effect to the merger of M/s EMC limited in the company. &lt;br /&gt; 
 &lt;br /&gt; 
6. The unaudited consolidated financial results for the quarter ended 30 Jun, 2026 are available on the website of the Company (www.salasartechno.com) and on Stock Exchanges website (www.bseindia.com and www.nseindia.com). &lt;br /&gt; 
 &lt;br /&gt; 
7. Figures for the quarter ended 31st Mar 2026 as reported in these financial results are the balancing figures between audited figures in respect of the full financial year and the published year to date figures upto the end of the third quarter of the relevant financial year. Also the figures upto the end of the third quarter had only been reviewed and not subject to audit. &lt;br /&gt; 
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