5422332026-01-012026-03-315422332026-03-315422332025-03-315422332025-04-012026-03-315422332026-01-012026-03-31in-capmkt:OtherExpenses1Member5422332026-01-012026-03-31in-capmkt:OtherExpenses2Member5422332025-04-012026-03-31in-capmkt:OtherExpenses1Member5422332025-04-012026-03-31in-capmkt:OtherExpenses2Member5422332026-03-31OtherNoncurrentFinancialAssetsDomain15422332026-03-31OtherNoncurrentAssetsDomain15422332026-03-31OtherNoncurrentAssetsDomain25422332026-03-31OtherNoncurrentAssetsDomain35422332026-03-31OtherCurrentFinancialAssetsDomain15422332026-03-31OtherCurrentAssetsDomain15422332026-03-31OtherNoncurrentFinancialLiabilitiesDomain15422332026-03-31OtherCurrentFinancialLiabilitiesDomain15422332026-03-31OtherCurrentFinancialLiabilitiesDomain25422332026-03-31OtherCurrentLiabilitiesDomain15422332026-01-012026-03-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares542233TREJHARANOTLISTEDINE00CA01015TREJHARA SOLUTIONS LIMITEDMain BoardEquity2025-04-012026-03-312026-05-212026-04-30INRLakhsQuarterlyFourth quarterSingle segmentSingle segment2026-05-2111:45:002026-05-2115:40:00trueCash Flow IndirectDeclaration of unmodified opinion2026-01-012026-03-31AuditedConsolidated418675000315700004502450000007817100034090001033800032638300041830100031944000031944000171000-424000-2530000321970000000321970001131400043511000307860001411000421000001411000241167000101.351.35001.351.35 <br /> <br /> Notes to the Consolidated Financial Results: <br /> <br /> 3. The consolidated financial results of Trejhara Solutions Limited (‘the Holding Company’) for the year ended March 31, 2026 have been extracted from the audited consolidated financial statements prepared in accordance with the Indian Accounting Standards as prescribed under Section 133 of the Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 and relevant amendment rules issued thereafter and in accordance with the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirement (LODR) Regulations 2015. These consolidated financial results have been reviewed and recommended by the Audit Committee and thereafter approved by the Board of Directors at their respective meetings held on May 21, 2026. <br /> <br /> 4. The Holding Company has consolidated financial results of all its five subsidiary companies (‘together referred as Group’) as per Indian Accounting Standard 110-Consolidated Financial Statements. <br /> <br /> 5. The Statutory Auditors of the Holding Company have conducted audit of the aforesaid consolidated financial results and have issued an unmodified opinion in their audit report. <br /> <br /> 6. Other income includes foreign exchange gain of INR 297.28 Lakhs and INR 728.04 Lakhs for the quarter and year ended March 31, 2026 respectively. (Quarter and year ended March 31, 2025: INR 14.34 Lakhs and INR 216.43 Lakhs respectively). <br /> <br /> 7. The Company's standalone turnover, profit before tax, profit after tax and total comprehensive income is as under: <br /> (Rs. in lakhs) <br /> <br /> Particulars Quarter Ended Year Ended <br /> 31/03/2026 31/12/2025 31/03/2025 31/03/2026 31/03/2025 <br /> (Audited) (Unaudited) (Audited) (Audited) (Audited) <br /> Turnover 2,793.63 2,867.04 3,392.47 11,654.47 10,135.55 <br /> Profit before tax 925.32 215.45 261.73 1,655.84 561.55 <br /> Profit after tax 930.54 198.22 191.32 1,502.09 390.00 <br /> Total Comprehensive Income 923.75 201.54 181.68 1,506.30 379.95 <br /> <br /> 8. Pursuant to the Government of India notification dated November 21, 2025, whereby New Labour Codes were notified, the management had assessed and disclosed the additional Impact of the New Labour Codes on the Company's employee benefit obligations and accordingly recognised an estimated additional cost of INR 37.97 Lakhs under "Exceptional Item" in the consolidated financial results for the Q3 FY 2025-26. The Group has considered restructured compensation of its employees with effect from April 1, 2026, and assessed the impact of the changes, consistent with the Labour Codes, draft rules, FAQs, and legal opinion. <br /> <br /> The Group will continue to monitor further developments including the finalization of the central and state rules under the New Labour Codes, which are yet to be notified and shall evaluate and give effect to any consequential accounting adjustments, if any arising therefrom in future periods, as and when required. <br /> <br /> <br /> <br /> <br /> <br /> 9. Accounting and reporting of information for Operating Segments are those components of the business whose operating results are regularly reviewed by the Group’s Chief Operating Decision Maker (CODM) to make decisions for performance assessment and resource allocation. The Group is organised into business units based on the nature of services rendered, the differing risks and returns and the internal business reporting system. Pursuant to the Scheme of Amalgamation (the ‘Scheme’), the Group being a logistics solution provider, intends to increase its logistics business through expansion of its digital footprint by innovation and analytical capabilities in the logistics sector. As a result, the Group believes that as per IND AS 108 — Operating Segments, logistics services is the single reportable segment, which includes other ancillary logistics and exhibition services which does not qualify for reportable segment as per IND AS 108 and hence there are no other reportable segments. <br /> <br /> 10. During the year, the Holding Company increased its authorised share capital from INR 2,500 Lakhs to INR 3,500 Lakhs pursuant to the approval of the Board of Directors vide resolution dated November 05, 2025 and approval of the shareholders obtained on December 03, 2025. <br /> <br /> 11. During the quarter, the Holding Company invested INR 2,850.00 Lakhs by subscribing to 28,50,000 Optionally Convertible Redeemable Preference Shares (“OCRPS”) of GS Marketing Associate Private Limited having a face value of INR 100 each pursuant to the approval of the Investment Committee of the Board of Directors of the Holding Company vide resolution dated 04th February 2026, which were subsequently reclassified as Compulsorily Convertible Preference Shares (“CCPS”) by GS Marketing Associate Private Limited based on the consent of the Holding Company. <br /> <br /> 12. During the quarter, pursuant to the approval of Board of Directors of the Holding Company dated <br /> November 05, 2025, the allotment committee of the Holding Company at its meeting held on February 10, 2026: <br /> <br /> a) allotted 6,11,112 Equity shares at an issue price of INR 216 per equity share for an aggregate consideration of INR 1320.00 Lakhs. The Holding Company received the trading approval for the equity shares arising out of the aforesaid allotment on April 09, 2026. <br /> <br /> b) allotted 68,97,000 convertible share warrants at an issue price of INR 216 per share warrant, aggregating to a total issue size of INR 14,897.52 Lakhs. In accordance with the applicable provisions of the SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018, the Holding Company received 25% of the warrant issue price as upfront consideration, amounting to INR 3724.38 Lakhs during the quarter. <br /> <br /> Further, due to under-subscription of 11,00,000 share warrants, the overall issue size was reduced from INR 18,593.62 Lakhs to INR 16,217.52 Lakhs. <br /> <br /> 13. During the quarter, pursuant to the approval granted by the Board of Directors of the Holding Company at its meeting held on December 01 2025, the Holding Company completed the acquisition of 100% equity shares in LP Logistics Plus LLC for a total consideration of USD 12.5 million. As per the agreed terms the payment of USD 9.5 million was made during the quarter and remaining balance to be paid in one or more tranches, resultantly, LP Logistics Plus LLC became a wholly owned subsidiary of the Holding Company with effect from March 23, 2026. <br /> <br /> <br /> <br /> <br /> <br /> <br /> 14. As per the audited financial statements of the subsidiary, Auroscient Outsourcing Limited, liabilities exceeded its total assets by INR 5,876.69 Lakhs as at 31 March 2026, and the statutory auditor has drawn attention to material uncertainty with regard to going concern. The Board of Directors of the Holding Company has undertaken an evaluation of the said subsidiary’s financial position, future business plans, expected cash flows, and the financial support available from the Group. Accordingly, the Consolidated Financial Results have been prepared on the assumption that the subsidiary will continue as a going concern and no adjustments have been made to the carrying values of assets and liabilities that may be required if the going concern assumption were to be invalid. <br /> <br /> 15. The Board of Directors of the Holding Company, at its meeting held on December 01, 2025, approved the expansion into the Exhibitions and Trade Fairs business through the incorporation of a subsidiary, GS Marketing Associates Private Limited, in which the Company will hold a 60% equity stake & 40% stake will be held through the partners of GS Marketing Associates. The said subsidiary in the name of GS Marketing Associates Private Limited was duly incorporated on January 21, 2026. <br /> <br /> During the quarter, GS Marketing Associates Private Limited entered into a Business Transfer Agreement (“BTA”) with GS Marketing Associates on February 06, 2026 for acquisition of the business of GS Marketing Associates. The transaction was completed during the quarter upon payment of the agreed consideration aggregating to INR 2,820.00 Lakhs. <br /> <br /> 16. Based on the approval of the Scheme of Amalgamation (the ‘Scheme’) for merger of the Company with LP Logistics Plus Chemical SCM Private Limited (Transferor Company) at the meeting of the Board of Directors held on March 26, 2025 and sanction of the aforesaid Scheme by the Hon'ble National Company Law Tribunal (NCLT), Mumbai Bench vide its order dated October 14, 2025, the Company had given effect of the Scheme for the merger. Pursuant to this, figures for the quarter ended March 31, 2025, forming part of the pre-merger audited consolidated financial results for the previous year, which were filed with stock exchanges on May 30, 2025 have been restated and hence the figures for the aforesaid quarter are not comparable with the post-merger audited standalone financial results for the current year. <br /> <br /> 17. The figures for the quarter ended March 31, 2026 and March 31, 2025 are the balancing figures between the audited figures in respect of the full financial year 2025-26 and 2024-25 and the published unaudited year to date figures up to the third quarter ended December 31, 2025 & December 31, 2024 respectively. <br /> <br /> 18. The figures for the earlier periods have been regrouped/ reclassified wherever necessary to make them comparable with those of the current period. <br /> <br /> <br /> Place: Navi Mumbai <br /> Date: May 21, 2026 For Trejhara Solutions Limited <br /> <br /> <br /> <br /> Amit Sheth <br /> Chairman & Director <br /> <br /> <br /> 2025-04-012026-03-31AuditedConsolidated1422486000830900001505576000000220046000107510004036000011242900001395447000110129000-379700010633200018920000705000196250000867070000000867070002609500011280200085296000141100011139100014110002411670001027343270003.683.68003.683.68Freight forwarding and Other operating Expenses287624000Other Expenses38759000Freight forwarding and Other operating Expenses1021903000Other Expenses102387000181770000013174780002467490000000005131000513100055780009078130002500926000003359290001033080001017420004755600034215000093068500005265740001457259000003958185000241167000273432700029754940001451000297694500000006165000616500018760000002492500021929700014792000308804000323596000358571000901464000279170001851200084220000956315000009812400003958185000Other Financial Assets5131000Other non-current assets870148000Right of Use Assets7568000Income Tax Assets30097000Other current financial assets342150000Other current assets526574000Lease Liabilities6165000Lease Liabilities1981000Other current financial liabilities356590000Other current liabilities2791700079010000-3210450000000002038670000004036000000000-728040000101570000000043990000-147479000-41147000000235810000-6472800046279100011130340000000000186300000000000000000863740000008087000032990000-524655000005044370000000015117300000069650000-31410006455040005612100005612100047187000103308000679000-421000-11993000-256740001131400026095000AuditedtrueChokshi & Chokshi LLP, Chartered Accountanttrue2028-03-31