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05-06-2026 | 05:22 pm

MEGHNA INFRACON

Meghna INFRASTRUCTURE LIMITED

Tel.: 91 - 22 400 400 66 -« Email: info@meghnareality.com

h: 102/104, Shivam Chambers, S. V. Road, Goregaon (W), Mumbai - 400 104.

->/ Website: www.meghnareality.com + Cin No.: L68100MH2007PLC175208 Where it Counts

To,

June 5, 2026

BSE Limited

Phiroze Jeejeebhoy Towers,

Dalal Street, Fort,

Mumbai- 400001

BSE Code: 538668

Subject: Revised Outcome of Board Meeting held on May 26, 2026

Dear Sir / Madam,

Pursuant to Regulations 30 of SEBI (Listing Obligations and Disclosures Requirements) Regulations,

2015, we wish to inform you that -

The Board of Directors of the Company in their meeting held today i.e. on Tuesday, May 26, 2026

commenced at 11:00 Am and concluded at 11:40 am inter-alia others considered and approved the

following:

Audited Standalone and Consolidated Financial Results of the Company for the quarter and year

ended March 31, 2026 along with Audit Report of the Statutory Auditors for the corresponding

period are attached herewith;

Pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements)

Regulations, 2015, statements showing Audited Financial Results (Standalone and Consolidated)

for the quarter and financial year ended 31st March, 2026 along with Auditors' Report thereon is

enclosed herewith for your information and record.

Pursuant to the provisions of Regulation 33(3)(d) of the SEBI (Listing Obligations and

Disclosure Requirements) Regulations, 2015, it is hereby declared that M/s. M K Singhal & Co.

Statutory Auditors issued the Audit Reports for Financial Year 2025-26 with an modified opinion.

The Statement of Impact of Audit Qualification has been enclosed herewith for your information

and record.

T'he Board of Dircectors of the Company have recommended Final Dividend of % 0.25 per share

on 2.17.23,750 Equity Shares of ¥ 10/- cach of the Company for the Financial Year 2025-26,

subject to the approval of the shareholders at the ensuing Annual General Meeting.

In terms of Regulation 42(1) of SEBI (Listing Obligations and Disclosure Requirements)

Regulations, 2015, the Record Date for determining entitlement of the sharcholders of the

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Company for payment of Final Dividend for the Financial Year 2025-26 shall be intimated once

finalized by the Board of Directors.

It is hereby also intimated that the date of re-opening of trading window will be as per the following

details:

Closure of Trading | Closure of Trading | Purpose of closure of trading window

‘Window from ‘Window till

01/04/2026 28/05/2026 Declaration of Audited Standalone and

Consolidated ~ Financial ~Results of the

Company for the quarter and year ended

March 31, 2026

Kindly take the above on record and acknowledge.

Thanking you,

For Meghna Infracon Infrastructure Limited

Sudhir Singh

Company Secretary & Compliance Officer

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M. K. SINGHAL & CO.

Chartered Accountants

INDIA E -20, B-402, Yoginagar, Borivali (W), Mumbai - 400 091.

E— Email: singhalmanoj@hotmail.com Tel.: +91 - 9321763252

INDEPENENT AUDITOR’S REPORT

Independent Auditor’s Report on the Consolidated Financial Results for the Quarter and

year ended 31st March 2026 of the Company Pursuant to the Regulation 33 of the SEBL

(Listing Obligations and Disclosure Requirements) Regulations 2015, as amended.

To The Board of Directors of

Meghna Infracon infrastructure Limited

Opinion

We have audited the accompanying statement of Consolidated financial results of

Meghna Infracon infrastructure Limited (“the Holding Company”) and its

subsidiaries ( the holding company and its Subsidiaries together referred as™ the Group”)

for the quarter and year ended March 31st, 2026 , attached herewith("Financial

Statements”), being submitted by the Company pursuant to the requirement of

Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations,

2015 as amended ("Listing Regulations”).

In our opinion and to the best of our information and according to the explanations

given to us, except for the possible effects of the matters described in the Emphasis of

Matter and based on the consideration of reports of other auditors on separate financial

statements of the subsidiaries, these consolidated financial results:

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1. Includes the annual financial results of the following entities:

Name of entity Relationship

Meghna Infracon infrastructure Limited Holding Company

Meghna Akar Construction LLP Partnership firm

Meghna Developers AOP AOP

Navkhanda Infracon LLP LLP

Meghna Infracon LLP LLP

Vikmegh Construction LLP LLP

(2) give a true and fair view in conformity with the recognition and measurement

principles laid down in the applicable Accounting Standard (“Ind AS") and other

accounting principles generally accepted in India, of the consolidated net profit and other

Comprehensive Income and other financial information of the Company for the Quarter

and year ended 31st March 2026 as well as the year to date results for the period from

01st April 2025 to 31 st March 2026 and the Consolidated statement of assets and

liabilities and consolidated cash flow statement.

Emphasis of Matter

a) The company has not registered with the Employee Provident Fund Organization

despite meeting the mandatory employee strength threshold. Consequently, the

company has not made necessary contributions to the PF account. The exact

amount of liability (including interest/penalties) for the current has not been

quantified. Therefore, in our opinion, the Provision for Liabilities to the extent is

understated.

b) The company is required to make provision for gratuity in respect of its employees

as required under Payment of Gratuity Act, 1972 and also as per new labour code

by following accrual basis and conducting the valuation by following independent

actuarial valuations as at the balance sheet date as mandated by Indian Accounting

Standard -19 on Employee Benefits prescribed in the Companies (Indian

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Accounting Standards) Rules 2015, as amended. The Company has not made any

provision for gratuity and the said non provision is contravention of “Ind AS 19”. We

are unable to ascertain the financial implication of the same. The net profit for the

year and cumulative net profit are overstated and provisions are understated to that

extent.

Our opinion is modified in respect of these matters

Basis for opinion

We conducted our audit in accordance with the Standards on Auditing (SAs) specified

under section 143(10) of the Companies Act, 2013. Our responsibilities under those

Standards are further described in the Auditor's Responsibilities for the Audit of the

consolidated Financial Results section of our report. We are independent of the Company

in accordance with the Code of Ethics issued by the Institute of Chartered Accountants

of India (ICAI) together with the ethical requirements that are relevant to our audit of

the financial statements under the provisions of the Act and the Rules made there under,

and we have fulfilled our other ethical responsibilities in accordance with these

requirements and the ICAI's Code of Ethics. We believe that the audit evidence we have

obtained is sufficient and appropriate to provide a basis for our audit opinion on the

consolidated annual financial results.

Management’s Responsibility for the financial statements

These consolidated annual financial results have been prepared on the basis of the

consolidated annual financial statements. The Company’s Management and the Board

of Directors, are responsible for the preparation and presentation of these annual

financial results that give a true and fair view of the net profit, other Comprehensive

Income and other financial information of the Group in accordance with the recognition

and measurement principles laid down in Indian Accounting Standards prescribed under

section 133 of the Act read with relevant rules issued there and other accounting

principles generally accepted in India and in compliance with Regulation 33 of the Listing

Regulations. This responsibility also includes maintenance of adequate accounting

records in accordance with the provisions of the Act for safeguarding the assets of the

Group and for preventing and detecting frauds and other irregularities; selection and

application of appropriate accounting policies; making judgments and estimates that are

reasonable and prudent; and design, implementation and maintenance of adequate

internal financial controls, that were operating effectively for ensuring the accuracy and

completeness of the accounting records, relevant to the preparation and presentation of

the consolidated annual financial results that give a true and fair view and are free from

material misstatement, whether due to fraud or error, which have been used for the

purpose of preparation of the consolidated financial results by the Directors of the Holding

Company , as aforesaid.

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In preparing the consolidated annual financial results, Board of Directors are

responsible for assessing the Group ability to continue as a going concern, disclosing, as

applicable, matters related to going concern and using the going concern basis of

accounting unless Board of Directors either intends to liquidate the Group or to cease

operations, or has no realistic alternative but to do so.

The Board of Directors is responsible for overseeing the financial reporting process of

the group and its subsidiaries/Partnership firms/ Associates.

Auditor’s Responsibilities for the Audit of the Financial Statements

Our objectives are to obtain reasonable assurance about whether the consolidated

annual financial results as a whole are free from material misstatement, whether due to

fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable

assurance is a high level of assurance, but is not a guarantee that an audit conducted in

accordance with SAs specified under section 143(10) of the Act, will always detect a

material misstatement when it exists. Misstatements can arise from fraud or error and

are considered material if, individually or in the aggregate, they could reasonably be

expected to influence the economic decisions of users taken on the basis of these financial

results.

As part of an audit in accordance with SAs, we exercise professional judgment and

maintain professional skepticism throughout the audit.

We also:

o Identify and assess the risks of material misstatement of the consolidated financial

results, whether due to fraud or error, design and perform audit procedures

responsive to those risks, and obtain audit evidence that is sufficient and

appropriate to provide a basis for our opinion. The risk of not detecting a material

misstatement resulting from fraud is higher than for one resulting from error, as

fraud may involve collusion, forgery, intentional omissions, misrepresentations, or

the override of internal controls.

« Obtain an understanding of internal financial controls relevant to the audit in order

to design audit procedures that are appropriate in the circumstances. Under

Section 143(3) (i) of the Act, we are also responsible for expressing our opinion

through a separate report on the complete set of financial statements on whether

the Company has adequate internal financial controls with reference to Financial

Statements in place and the operating effectiveness of such controls.

« Evaluate the appropriateness of accounting policies used and the reasonableness

of accounting estimates and related disclosures made by the Board of Directors.

----------------Page (5) Break----------------

« Conclude on the appropriateness of the Board of Directors’ use of the going

concern basis of accounting and, based on the audit evidence obtained, whether

a material uncertainty exists related to events or conditions that may cast

significant doubt on the Company’s ability to continue as a going concern. If we

conclude that a material uncertainty exists, we are required to draw attention in

our auditor’s report to the related disclosures in the statements or, if such

disclosures are inadequate, to modify our opinion. Our conclusions are based on

the audit evidence obtained up to the date of our auditor’s report. However, future

events or conditions may cause the Company to cease to continue as a going

concern.

« Evaluate the overall presentation, structure and content of the consolidated

financial results, including the disclosures, and whether the financial results

represent the underlying transactions and events in a manner that achieves fair

presentation.

We communicate with those charged with governance regarding, among other

matters, the planned scope and timing of the audit and significant audit findings, including

any significant deficiencies in internal control that we identify during our audit.

We also provide those charged with governance with a statement that we have

complied with relevant ethical requirements regarding independence, and to communicate

with them all relationships and other matters that may reasonably be thought to bear on

our independence, and where applicable, related safeguards.

. Other Matter

a) The Consolidated annual financial result includes the results for the quarter

ended March 31, 2026 being the balancing figures between audited figures in respect of

the full financial year and the published unaudited year to date figures up to the third

quarter of the current financial year which were subject to limited review by us.

c) We did not audit the annual financial statements of one Partnership firm, three

LLP and one AOP included in the consolidated statement whose financial information

reflects total assets of Rs 2323.41Lacs, total liabilities of Rs 1970.65 Lacs as at 31 st March

2026, total revenues of Rs.3868.05 Lacs total net profit after Tax of Rs 295.74 Lacs, total

comprehensive Income of Rs NIL for the year ended on that date, as considered in the

statement. These annual financial statements have been audited by other auditors whose

audit report has been furnished to us by the management, in our opinion in so far as it

relates to the amounts and disclosures included in respect of these entities is based solely

on the audit report of such other auditors.

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Our opinion on the financial results for the year ended 31st March 2026, is not

modified in respect of these matters

.For M K Singhal & Co.

Chartered Accountants

il red by MANOJ KUMAR i ihian ShcraL SINGHAL Dute 225032015459

Manoj Kumar Singhal

(Proprietor)

M.No. 053124

Firm number: 130361W

Place: Mumbai

Date: 26-05-2026

UDIN: 26053124VOLKMU3456

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MEGHNA INFRACON

a ., INFRASTRUCTURE LIMITED

al ™ ‘ 102/104, Shivam Chambers, S. V. Road, Goregaon (W), Mumbai - 400 104

t Tel.: 91 - 22 400 400 66 « Email: info@meghnareality.com

Where it Counts Website: www.meghnareality.com Cin No.: L68100MH2007PLC175208

Consolidated Audited Financial Results for the Quarter and Year Ended on March 31, 2026

Rs. In lakhs except per Share Data Quarter Ended Year Ended

Particulars 3103.2026 |31.12.2025 |31.03.2025 31.03.2026 31.03.2025 (Unaudited ) | (Unoudited)

| {onaudieed) | {auaned | (auaned] + [Income from operations

(a) Wet sales/income frem operations (Net of excise duty) 1,84R 41 845.31 1212.16 4620.25) 3987.60] (b] Other income.

646 4.85 25.07 1177 35.02 |Total income from operations 1,854.87 851.16

1,237.23 4,632.02 4,022.70 7 [Expenses (2)Construction

Cost 144061 359.47] 45392 3i6919| 152007

(b) Purchases of stock-in-trade and share & Securities - - ] = 171.37

(¢} Changes in inventaries of fi ved goods, work-in-progress and Share & Securities. 0.67 0.03 30151 87.99 709.57

{d) Employee benefits expense 51.88 49.06 967 162.28 4745 () Finance Cost

87 8.84 111 23.75 31.05 () Deoreciation and amortisation expense 1685 1573 951 5431 184

(g} _Other expenses’ 7858 31.01 58.36 178.25 404.79 Total expenses

1,597.40 464.14 843.88 3.675.77 2,902.54

3 |Profit/ (Loss) before Extraordinary Items and Tax 25747 387.03 393.35 956.25 1,120.16

4 |Extracrdinary items v " & - - 5 |Profit / (Loss)

before tax 25747 387.03 393.35 956.25 112016 & |Current

Tax 79.00 (2.10) (24.75)] 117.00 131.25 7 |Minimum Alternate Tax Credit Entitlement - -

- & | Taxation

Of Earlier Years 4.28 280,66 4.20 284.55 1149 5 | Deffered Tax

(2.37)] {1.40]] {1.52) (5.19)] (1.53)) 10 [Net Profit / {Loss) after tax 176.55

109.87 41542 559.49 978.95 11 |Other Comprehensive Income

12 |a) tem that will not be reclassified to profit & loss (17.80)} (2.56)] {43.25)) 3.63 (48.66)|

13 [b} Income Tax Relating to items that will not be reclassified to profit & loss 4.8 191 10.89 0.91)) 12.25

14 [Total other Comrehensive Income(12-13) {13.32)] {5.65)} (32.36)} 272 (36.41)|

15 |Total Comprehensive Income for the Peroid(10+14) 163.23 10423 383.06 562.21 942.54

16 | Net Profit Attributable to : a)_[Owner of the Company

200.04 94.91 392.47 538.96 923.78 1) [Non Controlling Interest 3ag| 1096 2295 2053 5517

17 |Other Comprehensive Income Attributable to: | _[Owner of the

Company (13.32)) (5.65) (32.36)] 2.72 (36.41) o1 [Non Controlling Interest E - . -

15 [Total Comprehensive Income Attributable to:

3)_|Owner of the Company 186,72 89.26 360.11 54168 88737 o) [Non Controlling Interest Gias| 146 2295 2053 5517

18|Paid-up equity share capital ( Face Value per share 10/- ) 2172.38) 2172.38) 1086.19) 2172.38] 1086.19)

18[Reserve excluding Revaluation Reserves 517.46 (87.32))

20|Earnings per share ( Rs.10/-){before Extracrdinary Items){not Annualised) (2) Basic

092 044 361 248 850

(b) Diluted 092 044 3.61 248 8.50

21|Earnings per share ( Rs.10/-)(after Extraordinary Items)(not Annualised) (@) Basic 0% 044 361 248 850

(b} Diluted 0.92 044 3.61 248 8.50

For Meghna Infracon Infrastructure Limited For Meghnz Infrazsn tafrastructure

Limited

Vikram J Lodha

whole Time Director

(Din No.01773529)

Dated : 26/05/2026

Place : Mumbai

Director,

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MEGHNA INFRACON

Meghna, .. INFRASTRUCTURE LIMITED

102/104, Shivam Chambers, S. V. Road, Goregaon (W), Mumbai - 400 104

t Tel.: 91 - 22 400 400 66 « Email: info@meghnareality.com

Where it Counts Website: www.meghnareality.com = Cin No.: 1.68100MH2007PLC175208

Consolidated Statement of Assets and Liabilities as on March 31, 2026

s i Lakns|

Statement of Assets and Liabilities u:;.;:zn As on 31.03.2025

AASSETS 1.Non Current Assets

(@} Property, Plarts and Equipments 165.60) 85,47 (0] intenanie Assets

076 1,96 (<) Defterec Tax Assets (Net) 19.96) 1568

(0) income Tax Assels (Nat) +.36) 135 (e) Non Current Financial Assels

14.66] 14.60) () Non Current Invesiments 51.83) 48 20|

Total Non Current Assets (1) 245,16 17118 2. Current Assets

(@) Inventones 343009 219071 0) Financial Assets

1) Trado Rocawables 71971 711.56] i) Cash & Cash Equvelents

52578 93.39 i) Short Term Loan and Advances 808,57 27941

W) Gurrent Investment - - (©) Otner Curent Assets

4241 54.52 Total Current Assets (2) 5526.56 3329 59)

[Total Assots (1+2) 577172 350675

B. EQUITY AND LIABILITIES 1. Equity

) Equily Sharo Capials 217238 108619 b} Othr Equity

554,15 108,84 ) Non Coniroling Interest (7.00) (1197.16)

Total Equity(3) 2,689.84 098,87 2. Non Curront Liabilities

£) Long Tern Bomowing 12983 31433 b) Other Non Current Liabiltes.

- 4 Total Non Current Liabilities(1) 120.83 31433

3. Current Liabilitios a) Financel Liabilties

1) Short Torm Bomowing 211474 14.56) 1) Trade Payables 17394 716,83

1) Oter Gurrent Liabilties 5343 320,04 <) Short Term Provisions 827

2180 ) income Tax Liabities 5072 119,02

Total Current Liabilities(s) 295205 2,193.65 Total Equity and Lablifles(3+4v5) 577172 350675

woTEs

1. The aforesaid Consolidated Financial Results of the Meghna Infracon Infastructure Limited (*Paran Company | Togather wih al 1 Subsidiaries (“the Group") for the Quarter and year ended March 31, 2026 have been reviewe and recommended by the ALt Committes and approved by the Board of

Directors of the Gampany in ther meeting held on May 26, 2026 Tne Statutory Aucitrs of the holding Company. have expressod an modified opinion on the resultfor the uarter and year ended 315t Miarch 2026,

2)Statement includs the financial rasults of following antites

Micghna Infacon nfvastructure Limied Wolding Compary

[Meshna Aar Canstruetion Parinership firm

Methina Develapers AGP Aor

Navkianda nfracon L7 g [Vimegh

Consirucion LLF g

[Moghna iracon L1 e

3] Boards o Directars of the holGing company in £ masting hekd on March 18, 2026 on the recomandation of Nomination and Remuneration Committee. enhance the remuneration of the Vikram | Lodha , whole time Director of the Company from R 35000/- PV, 0 4,00,000/- .M. w.e .

January 2026, which i subjoct to approval of the Member. in the case of rajection director will refund the excess remuneratian.

4.0perating Segment has boen dentifled on the basis of the buslness actluites carried out by the Company.The Campany is cparating in two segments fe. Investment and share tracing and real Estate sagment Hence as ser accounting standard 108, the company has made “segment reporting " for

operating segmant s par annexurs.

5. Figures for the quarters ended March 31, 2028 and March 31,2025 represent the dlferance hatwaan suditad flgores i respect of fulfnancial year and the figuras usto e months of respectively fivancial year

6.Figures of previous year /period hava been regroupsdraclassifisd whersver necessary , to make them comparable.

For Meghna Infracon Infrastructure Limited

For Meginz infraccx fafraztructurs Limited

Vikram I Lodha

whole Time Director

(Din No.01773529)

Dated : 26/05/2026 Place : Mumbai

Director.

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a ™ al

MEGHNA INFRACON

INFRASTRUCTURE LIMITED

102/104, Shivam Chambers, S. V. Road, Goregaon (W), Mumbai - 400 104.

t Tel.: 91 - 22 400 400 66 * Email: info@meghnareality.com

Where it Counts Website: www.meghnareality.com « Cin No.: L68100MH2007PLC175208

___CONSOLIDATED CASH FLOW STATEMENT FOR THE YEAR ENDED 31ST MARCH 2026

TAMGuUNt T s Tacs Cash Flow From Operating Activities

2025-26 2024-25 Net Profit Before Tax As Per Profit And Loss Account

956.25 1,120.16 [Adjustments For:

Depreciation 54.31 18.24

Dividend Received -0.12] Profit on sale of investments

230 Loss on Sale of Invesiment

0.00 (Profit)Loss on sale of Fixed Assets

3.82 -0.48) Interest Income:

-6.12| -10.91f Interest Expenses

2375 31.05]

Operating Profit Before Working Capital Changes 1,032.01 1,155.64]

Decrease/(Increase) In Inventories. -1239.39] -616.48|

Decrease/(Increase) In Trade Receivables -8.15 -538.79

Decrease/(Increase) In Short Term Loan & Advances -529.16 2.41 Increase/(Decrease) in Trade Payables

-542.89| 623.88 Increase/(Decrease)

in Other Current Liabilities -785.66 1,308.79]

Increase/(Decrease) in Non Current Financial Assets -0.08 0.20]

Increase/(Decrease) in Other Current Assets 12.11 -45.90]

Increase/(Decrease) in short term provisions. 16.47 14.14f Cash generated From

Operations -2,044.72 1,903.89

Income Taxes Paid -431.16) -77.91] Net Cash Flow From

Operating Activities (A} -2,475.88 1,825.98

Cash Flow From Investing Activities

Purchase of Property, Plants_ and Equipments -119.15] “105.33)

Proceeds from sale_of Property, Plants_and Equipments 1.00 1.00]

Interest Received 6.12] 10.91

(Purchase) of current and non current Investments 0 0.12]

Proceeds from sale of current and non current investment 0 39.76] Dividend Received

0 -134.23 [Net Cash Flow Fram Investing Activities (B)

-112.03 -187.77)

Cash Flow From Financing Activities

Preeeds from Issue of Share Capitals 0 -

Proceeds from Securities Premium ( Net of Expenses ) 0| -

Net Capital withdrawn by Partners 1139.63 -1,660.84

Dividend Paid -10.86 -10.86

(Decrease)/Increase in Long Term Borrowing -184.5 272.76

(Decrease)/Increase in Short Term Borrowing 2099.78 -177.62

Interst paid -23.75] -31.05] Net Cash Flow From Financing Activities ©

3020.3] -1607.61 Net Increase/(Decrease) in Cash and

Cash Equivalents (A+B+C) 43239 30.60

Net Increase/{Decrease) In Cash And Cash Equivalents: Opening Balnce

93.39 62.79

Closing Balance 525.78| 93.39 Net Increase/(Decrease) In

Cash And Cash Equivalents 232,39 30.60

For Meghna Infracon Infrastructure Limited

For Meghna Infracen Infraztrycture Limited

whole Time Director

(Din No.01773529)

Dated : 26/05/2026

Place : Mumbai

Vikram J Lodha /

Director.

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MEGHNA INFRACON

Meg a INFRASTRUCTURE LIMITED

102/104, Shivam Chambers, S. V. Road, Goregaon (W), Mumbai - 400 104.

y Tel.: 91 - 22 400 400 66 + Email: info@meghnareality.com

Where it Counts Website: www.meghnareality.com « Cin No.: L68100MH2007PLC175208

Consolidated segment wise Revenue and Result for the Quarter and Year ended 31st March 2026

Quarter Ended Voar Ended St No Particulars

31.03.2026 [31.12.2025 __ [31.03.2025___|31.03.2026 [31.03.2025

Unaudited | Unaudited | Unaudited | Aaudited Auditod | 1]Segment Revenue

Sale of shares, investment & other financing activities

9 of 358.61 125.24 1433.86|

b) Real Estate Activity 1766.12] 939.92) 87852] 450678 2588.84]

Total Revenue 1766.12) 939 7] 123723] 483202 40227

2[Segment Result [Sale of shares, investment & other financing

activities 0.00) o 8871 37.25 478.44)

o) Real Estate Activity 327.43] 461.07 34262] 1170.55) 8691

Sub Total 327.43 461.07 41153 1207.8 1347.54)

Less Finance Cost &7 9.04 111 23.74) 31.05|

Less other Unallocable Expenses 61.26 6501 17.07 22781 196.33

Profit Before Exceptional item and Tax 257.47] 367.02} 993.35 956 25| 1120.16|

Exceptional item of of [ 0| 0

Profit Before Tax 257.47] 387.02) 393.35| 956 25| 1120.16]

Less Tax Expenses 8091 277.16] -22.09 396 76} 141.21

[Net Profit /(Loss) for the period/Year 176 56] 109.87 415.44] 559.49) 976.95]

3[Segment Assets Sals of shares, investment & other financing

activities 803 99.17 443,15 803 443.15|

b) Real Estate Activity 548642 5584.19) 30638| 5485.42] 3063.6|

) Unallocable 205 211.74) 9| 205, 0

Total 577172 5895 1 3506.75] 577172 3506.75| 4|Segment

Liabilities Sale of shares, investment & other financing

zctivities 0 [} 1738 0| 1736

) Real Estate Activity 306215 2271.92 2334.28] 306215 2334.28

) Unallocable 15,72 255.03 0| 19.72) [ Total

308187 2526.95 2507.68] 308157 2507 88)

For Meghna Infracon Infrastructure Limited

Fer Meghnz !nfracen Infrastructura Limited

Vikram J Lodha Diractor.

whole Time Director 8

(Din No0.01773529)

Dated : 26/05/2026

Place : Mumbai

----------------Page (11) Break----------------

Chartered Accountants

| INDIA | E -20, B-402, Yoginagar, Borivali (W), Mumbai - 400 091.

—— Email: singhalmanoj@hotmail.com Tel.: +91 - 9321763252

A M.K SINGHAL & CO.

INDEPENENT AUDITOR’S REPORT

Independent Auditor's Report on Standalone Annual Financial Results for the Quarter

and year ended March 31, 2026 of the M/S Meghna Infracon Infrastructure Limited

Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure

Requirements) Regulations 2015, as amended.

To The Board of Directors of

Meghna Infracon infrastructure Limited

Opinion

We have audited the accompanying statement of Standalone Annual financial results

of Meghna Infracon infrastructure Limited (‘the Company”), for the quarter and year

ended March 31st, 2026, the Standalone Statement of Assets and Liabilities as on date

and the Standalone statement of Cash Flow for the year ended on that, attached

herewith(“ Standalone Financial Statements”), being submitted by the Company

pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and

Disclosure Requirements) Regulations, 2015 as amended (“Listing Regulations”).

In our opinion and to the best of our information and according to the explanations

given to us, except for the possible effects of the matters described in the Emphasis of

Matter, the aforesaid standalone financial statement:

(a) are presented in accordance with the requirements of regulation 33 of the SEBI

(Listing Obligations and Disclosure Requirements) Regulations, 2015 in this

regard; and

(b) give a true and fair view in conformity with the recognition and measurement principles

laid down in the applicable Accounting Standard (“Ind AS”) and other accounting

principles generally accepted in India, except for the possible effects of the matters

described in the Emphasis of Matter of the net profit and other Comprehensive Income

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and other financial information of the Company for the Quarter and year ended 31st March

2026 and the statement of assets and liabilities and the statement of cash flows for the

year ended on that date.

Emphasis of Matter

a) The company has not registered with the Employee Provident Fund Organization

despite meeting the mandatory employee strength threshold. Consequently, the

company has not made necessary contributions to the PF account. The exact

amount of liability (including interest/penalties) for the current has not been

quantified. Therefore, in our opinion, the Provision for Liabilities to the extent is

understated.

b) The company is required to make provision for gratuity in respect of its employees

as required under Payment of Gratuity Act, 1972 and also as per new labour code

by following accrual basis and conducting the valuation by following independent

actuarial valuations as at the balance sheet date as mandated by Indian

Accounting Standard -19 on Employee Benefits prescribed in the Companies

(Indian Accounting Standards) Rules 2015, as amended. The Company has not

made any provision for gratuity and the said non provision is contravention of “Ind

AS 19”. We are unable to ascertain the financial implication of the same. The net

profit for the year and cumulative net profit are overstated and provisions are

understated to that extent.

Our opinion is modified in respect of these matters.

. Basis for qualified opinion

We conducted our audit in accordance with the Standards on Auditing (SAs) specified

under section 143(10) of the Companies Act, 2013. Our responsibilities under those

Standards are further described in the Auditor's Responsibilities for the Audit of the

Financial Results section of our report. We are independent of the Company in

accordance with the Code of Ethics issued by the Institute of Chartered Accountants of

India (ICAl) together with the ethical requirements that are relevant to our audit of the

financial statements under the provisions of the Act and the Rules made there under, and

we have fulfilled our other ethical responsibilities in accordance with these requirements

and the ICAI's Code of Ethics. We believe that the audit evidence we have obtained is

sufficient and appropriate to provide a basis for our audit opinion on the standalone annual

financial statement.

Management’s Responsibility for the financial statements

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These standalone annual financial results have been prepared on the basis of the

standalone annual financial statements. The Company’s Management and the Board of

Directors, are responsible for the preparation and presentation of these annual financial

results that give a true and fair view of the net profit, other Comprehensive Income and

other financial information of the Company in accordance with the recognition and

measurement principles laid down in Indian Accounting Standards prescribed under

section 133 of the Act read with relevant rules issued there and other accounting

principles generally accepted in India and in compliance with Regulation 33 of the Listing

Regulations. This responsibility also includes maintenance of adequate accounting

records in accordance with the provisions of the Act for safeguarding the assets of the

Company and for preventing and detecting frauds and other irregularities; selection and

application of appropriate accounting policies; making judgments and estimates that are

reasonable and prudent; and design, implementation and maintenance of adequate

internal financial controls, that were operating effectively for ensuring the accuracy and

completeness of the accounting records, relevant to the preparation and presentation of

the standalone annual financial results that give a true and fair view and are free from

material misstatement, whether due to fraud or error.

In preparing the standalone annual financial statement, Board of Directors are

responsible for assessing the Company’s ability to continue as a going concern,

disclosing, as applicable, matters related to going concern and using the going concern

basis of accounting unless Board of Directors either intends to liquidate the Company or

to cease operations, or has no realistic alternative but to do so.

The Board of Directors is responsible for overseeing the Company’s financial reporting

process.

Auditor’s Responsibilities for the Audit of the Financial Statements

Our objectives are to obtain reasonable assurance about whether the standalone

annual financial statement as a whole is free from material misstatement, whether due to

fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable

assurance is a high level of assurance, but is not a guarantee that an audit conducted in

accordance with SAs specified under section 143(10) of the Act, will always detect a

material misstatement when it exists. Misstatements can arise from fraud or error and are

considered material if, individually or in the aggregate, they could reasonably be expected

to influence the economic decisions of users taken on the basis of these financial results.

As part of an audit in accordance with SAs, we exercise professional judgment and

maintain professional skepticism throughout the audit.

We also:

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e |dentify and assess the risks of material misstatement of the standalone financial