Autoline Industries : FINANCIAL RESULTS FOR YEAR ENDED AND Q4 (autolineind.download 1130)

About this update from Autoline Industries Limited

To, BSE Limited Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai- 400001 General Manager, Listing Corporate Relations Department Scrip Code: 532797 Date: May 15, 2026 National Stock Exchange of India Limited Exchange Plaza, C-1, Block G, Bandra Kurla Complex, Bandra (E) Mumbai 400 051 Vice President, Listing Corporate Relations Department Symbol: AUTOIND Subject: Outcome of Board Meeting held on Friday, May 15, 2026. Dear Sir/Madam, Pursuant to Regulation 30 read with Schedule III and Regulation 33 of the SEBI (Listing Obligations and the Board of Directors of the Company at its meeting held today i.e. May 15, 2026, inter alia, considered and approved the following matters: Audited Financial Results: The Board of Directors approved the Audited Standalone and Consolidated Financial Results of the Company for the quarter and financial year ended March along with enclosed herewith. Appointment of Internal Auditor: The Board of Directors, based on the recommendation of the Audit Committee, has approved the appointment of P G Bhagwat LLP, Chartered Accountants, as the Internal Auditor of the Company for the Financial Year 2026-27. The disclosure as required under Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 read with applicable SEBI Circulars is enclosed herewith. Scheme of Amalgamation: The Board of Directors has considered and approved the Scheme of Amalgamation amongst Autoline Design Software Limited, a wholly owned subsidiary of the Company, and Autoline Industries Limited and their respective shareholders, subject to receipt of necessary statutory and regulatory approvals. The disclosure as required under Regulation 30 of the SEBI Listing Regulations read with applicable SEBI Circulars is enclosed herewith. Resignation of Non-Executive - Nominee Director: The Board of Directors took note of the resignation of Mr. Siddarth Somnath Razdan (DIN: 09796281), Non-Executive Nominee Director of the Company, vide his letter dated May 15, 2026, with effect from the close of business hours on May 15, 2026. Further, the resignation letter received from Mr. Siddarth Somnath Razdan along with the details required under Regulation 30 of the SEBI Listing Regulations read with applicable SEBI Circulars are enclosed herewith. Please note that pursua Reporting of Trades framed in accordance with the SEBI (Prohibition of Insider Trading) Regulations, 2015, as amended, the Trading Window for dealing in the securities of the Company by the Designated Persons and their immediate relatives shall reopen with effect from Monday, May 18, 2026. The Meeting of the Board of Directors of the Company commenced at 11:00 A.M. (IST) and concluded at 07:30 P.M. (IST). You are requested to take the above information on record. Thanking you, Yours faithfully, For Autoline Industries Limited Pranvesh Tripathi Company Secretary & Compliance Officer Place: Pune we, Llovds chambers. Dr. Ambedkar Road,Opp. Ambedkar pun - e 411 01 1, Maltas SHARP TANNAN Fhone: [91| {20) 2605 0802 ASSOCIATES c narter eo a ccoun tank s Independent Auditor's Report on Consolidated Financial Results at Autoline Industries Limited for the gutter and year ended March 21, 2026, pursuant to the Regulation 33 of SEBI fListing Obligations and Disclosure RequirementsJ Regulations, 2015 To, Tha Board of Directors Autoline Industries Limited (CIN - L3430 OPN1996PLC1O451OJ S.No.513, 314,320 to 323, Nanekarwadi, Chakan, Tal. Khed, Pune 410501 We have audited the accompanying Satem ent o£ Consolidated Financial Results of Autoline Industries Limited ( hereinafter referred to as "the Holding Company"J and its subsidiaries (the Holding Company and Subsidiaries together referred to as "the Group"), whicn includes its share of Profit / (Lass) in its Associates for the ouarter and year ended March 31, 2026 ("the Statement"J, beino submitted bv the Holding Company pursuant to the requirement of Regulation 55 of the SEBI fListing Obl vgations and Disclosure Requirements} Regulations, 2015, as amended ("Listing Regula tiono"J. which has been initialled by us for identific ation purposes. IrJ our opTiiiofi and Lo tie best of a ur in forrTJ a Liori and acc ordirig o LJe explarnaLions g iverJ Lo u s, except for the effects oT the matter speci'fied under °8as/s for qualified op inron "and based on the managemen L certified financial results/information o+ two foreign associates & one foreig n subsi diar'/ referred to In the "Other M a tters" section below, the Statement: in cJ udcs the financial results of the entities as iste a urioer pure dfi of this report; is p resented in accordance with the requirements of Regulation 33 of the Listing Regulations; and gives a True and fair view in conformity with the recogniLio n and measurement principles laid clown in the applicable Indian Accounting Standards and other accounting princ fples generally accented in Inclia, of ñonsoliclated Total Comprehensive Inrome (com prising a* Net Profit and Other Comprehensive Incamel and other financial information of the Group and its associates for the quarter and year endea March 31, 2026. 8asfs for Qualm/edOp/mon The holding cOfTlQâUy had recognised credit for Minimum A/ternate 7ax DMA TO for the Assessmen r 'r'ears 20 J7-72 and 2Of2-73 corresponding to financial years 2010 -1J and 207 J- 72 unde r section US JAA of the provisions of the Income Tax Act, 1961 tota//ing to Ps. 7,793.67 Lakhs. As per the provisions of the income Tax Ac I, J96J, these MA T Crec/iM are available for utilization for a period of 15 years from the year in which it is recognized. The to/ding company expects to utilise the MAT credit within the remaining poriod. During the quarter enaod June 30, 'OSS the comp any h as written o ff the MA T credit a f Rs. 596. 81 Lakhs, and the balance a f Rs. 596.80 Lakhs has 6 een carried forward. Assurance I Consulting I GRC I Taxation SHARP& TANNAN Howe ve r, in our op inion, dased on the financial projec rions made ava ilabte ro us as well as the exis tence a f' accumuia te d carry forward losses as per taxlawe, it is unlikely thar such MAT Credi I of Rs. 596.80 Lakhs can de utilized within the designated period. Accordingly, the MAT Credit Asse t, tocal comprehensive income & retained earnings in the financial results are oversrareo to that extent. We conducted our audit in accordance with the Standards on Auditing ("SAs") spec ified under section 143(10) of the Companies Act, 2013 ("the Act'). Our responsibilities unoer those Standards are further described in the Auditor's Responsi'6iIities for ¿he Audit oF I:be Conso/idated Financia/ Results section of our report. We are inde oendent of the Group and its associates in accordance with th e Code of Ethic s issu ed ay the Institute of Charte re d Ac cou ntants of India ("ICA I") togeLher wiLh the e thical rea uirements that are relevant to our audit of the Statement under the provisions of the Act and the R ules t hereunder, a nd we have ful*illed our other eth ie al respon sioilities in accordance wiLh these requirements and the Code o* Ethics. We believe that the audit evidence obtained ay us and other auditors in term s of their reports referred to in "Other Matters" paragraph below, is sufficient ana appropriate to provide a basis for our quad//'ied opin/on. Emphasis of Matter °i. We draw attention to Note 13 to the statement regarding the judg ment dated February 17, 2026, passed by the Circuit Court of Oaklana, State of Michigan, United States, in favour of CJ I-Holdings No r h Arm eric a, LLC, pursuarid Lo w fic ti the Co iripariy Inas been held liable £o pa y U'2 D ID.3 B Lak frs (equivalent to approx im a tel y Rs. 970.23 Lak hs as at Marc h 31, 2026), including or in cipal and interest. Accordingly, the net contingent liability for disclosure in statement is Rs. 530.88 La khs (USD 5.68 La khs, being the am ou nt he Id liable per the a rder, i.e. USD 10.38 Lakhs, less the I iability al re a dy recog n ised in the books o* accou nt an d ca rried a s o+ 31 Marc h 2026, i.e. USD *.TO Lakhs). As described i n the aforesaid note, oased on legal opinion obtained by the Management, the said udg ment is not direc fly enforceable in India and would rea uire separate recognition and e nforcemen I proceed in gs before the appropriate Indian courts Pending s uc h proceedings and bnsecl on the legala oinin n edtained by t he manage ment regnrding the I eqnI defe nce s ava ilable to the Company, the matLer has been disc loseo as a contingent liabilitv met o+ existing liabil iLy carried in the booKs of account) in accordance with the applicable accounting standards. Our op Inlo n Is noc moolfleo In respect or mls m a tier. Management's Responsibilities for the Consolidated Financial Results The Statement has been prepared on the basis o* Consolidated Financial Statements. The Holding Company's Board a* Directors are responsible far the preparation and oresentation of the Stateme nts that g we a true and fair view of the Consolidated TotsI Com p reh ensive Income (c omprising of net profit and other com prehensive inc om e) an d Other Financial Informatio n of the Group in cl uding its Associates including in a cco rdance with the rec og nition and m ea surement principles laid down in the Indian Accounting Standards prescribed under Section 1S5 o* the Act read with relevant rules issued thereunder and other accounting principles generally acc eoted in India anc4 in carnaliance with Rerjulat io n 3? of the Listinrj Rerjul ations. The re spect ive Board n+ directors of the companies incl uded in the Group and of its associates are responsible for maintenance of adequate accounting records in accordance with the provisions of the Act for AIL CFS SEBI AR Marc h 31, 1026 Page 2 of 5 SHARP& TANNAN ASSOCIATES chattered accountants safeguarding of the assets of the Group and its associates 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 the desig n, implementation and maintenance ol' adeouate Internal J'inanciaI controls that were operating effectively for ensuring the wcuracy and completeness of the accounting records, relevant to the preparation and presentation of the Consolidated Financial Results that give a true and fair view and are free from mate rial m isstatement, whether due to fraud o r error, whIc h have been used for the purpose of preparation of the Staerl1enL by the Direc Lors a I Ehe Holding Company, as aforesaid. In preparing the Statement, the respective Board of Directors of companies included in the Group and of its associates are responsible for assessing the ability of the Group and of its associates to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the respective Board of Directors either intends to liquidate the Companies included in the g roup and of its associates or to cease operations, or has no realistic alternative but to do so. The respective Board of Directors of the Companies included in the group and of its associates are also responsible for overseeing the financial reporting process of the Group and of its Associates. Auditor's Reaponaibilities for the Audit of Gse Consolidated Financial ReauRs Our objectives are Lo aDtain reasonable assurance about whe ther the Statement as a who|e 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 nat a guarantee that an audit conducted in accordance with SAs 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 an the basis of these Consolidated Financial Results. 1O. As part of an a udit in a ccordance with SAs, we exercise professional judgment and maintain professional skepticism throug hout the audit. We also ! Identify and assess the risks of material misstatement of the statement, whether due to fraud or error, design and perform audit procedures responsive to tnose risKs, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not oetecting a material misstatement resulting from fraud is higher than far one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances. Under section 143(3)(i) af the Act, we are also responsible for expressing our opinion on whether the Holding Company has adequate internal financial controls system in place a nd the operating effectiveness of sue h controls. Evaluate the appropriateness of accountfng polic ies used and the reasonableness of accounting estimates and related disclosures made by the Board of Directors. 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 AIL CFS SEBI AR March 31, 2026 Page 3 of 5 SHARP& TANNAN ASSOCIATES 'D?f'(°"'U‹)fC11!'{‹1f'I'' related to events or conditions that m ay cast significant doubt on the ability of the Group to continu e a s a g a ing co ncern. If we conclude that a material unc e rtainty ex ists, we are requ ired to draw attention in our auditor's report to the related disclosures in the Consolidated f° inancial Statements or, if such disclosures are inaaeoua e, ro modify our opinion. Our conclusions are based on the audit evidence ootained up to the date of our auditor's report. However, future events or conditions may cause the Group and of its associates to cease to continue as a going concern. Evaluate the overall presentation, structure and content of the State me nt, including the disclosures, and whether the Statement represents the underlying transactions and events I n a manner that achieves fa ir presentation. Obtain su+fic ient appropriate audit evidence regarding the financ ial results/financ ial inform at.on (Separate / ConsolidatedJ of the entitles within the Group and its associates to express an a p inion on the Statement. We are re sponsible for the direcLion, superv ision and pe rfo rmance of the audit of financ ial information o+ s uc h ent ities incl u ded in the Statement of whic h we are the inde pen d e nt auditors. For the other entit ies incI uded in the Statement, which have oeen audited by other auditors, such other auditors rem a in resoonsiole for the direction, su Dervision and performance of the audits carried out by them. We remain solely responsible forourauoitopinion. Materiality is the magnitude of misstatements in the consolidated financial statements that, individually or in aggregate, makes it probable that the economic dec isions of a reasonabl y knowledgeable user of the f inane ial statements may be influenced, We co n siae r quantitative materiality and qualitative factors in (i) planning the scoDe of our audit work and in evaluating the results of our work; and (ii) to evaluate the effect of any identified misstatements in the financial statements. We communicate with those charged with governance of the Holding Company and such other entities included in Statement of which we are the independent auditors regarding, among other matters, tne Dlanned scope and timing of the audit and significant audit findings, including any sig nific an I def iciencies in inte i n al co n trol tea L we icentiFy d uringa ur audit. We nlso provide those r.ha rged with rjnvernnnc e with a statement thnL we hnve cnmoltnc with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that m ay reasons oly be thought Lo bear on our independence, and where applicable, related safequards. We a Isa perform ed procedures in ac a c rdance with the circ ular issue d by t he SEBI under Regulation 58(8J of the Listing Regulations, as amended, to the extent applicable. 15 'The StatemenI' incIudes th e resuits of the entities mentioned below: Sr.No. Name of the related party Nature of relationship 1. Au to line Indust ries Lim ited (A IL) Halding C ampany Au to line Desig n Software Ltd. Subsid iary Com pany Autol i ne E - Mobility Private Lim ited 5ubsid iary Company Autoline Industrial Parks Ltd. Subsidiary Company - Up to April 15, 2025 AIL CFS 'SEBI AR Marc h 31, 2026 Page 4 of 5 SHARP& TANNAN ASSOCIATES Sr.No. Name of the related party Natue f relationshp ents Lto., Cypru s Subsd iary COm pany qD d.'g StRL - (Under Associate of KoderaL Investments Limited - Subsidiary Zapato SRL Milan Italy (Voluntary Liquidation) Associate of Kode Id estments Limited b .". ....."'",'. ".. ., Other Matters Two more ig n assoc iates & a ne *a re ign subsidiory are non -operat we enti I ies a nd their f i na nc tal information a s of Ma rc h 31, 2OT6 is unauaited. The financia I inform at io n is provided by the Holding Company's management in whose opinion the same is noL material to the group. The Statement includes the results For the quarters ended March 31, 2026 & March 31, 2025 being the bal an c inrj ficj wires between I.he aridite d fig wires in respect oF the fail I financial year a ncl the palII isherJ una tJrJTter1 yea r tn cJnte Fig iJ ro s NJpi tn the thTrr1 cj Us rter of the re syective fin anrTnI yes r w h irh were suojecL to lim ited rev iew by u s. slur opinion is not moaitieo in respect or all tnese otner m alters. Sharp& Tannan Associates Chartered Accountants Firm's Reg istratio n no. IO998d W ARNOB CHOUDHURI Digitally signed by ARNOB CHOUDHLtRI Pune, May 15, 7026 AIL CFS 'SEBI AR Marc h 31, 2026 CA Arr+ob Choudhuri Partner Mem mrs hip Mo.(F) 1°ifiT7B UD TN: 26156378LLNWTF2668 Page 5 of 5 AUTOLINE INDUSTRIES LIMITED Regd. Office . S.Nos 313, 314, 320 to 323. Ngnak9Madl, Checen,TaIukfi-+88^' !^8 ^^^"*+ Slatament of ^°°ets and uabI1u»s STANDALONE ASSET9 Oiher Inlangtbie asses Inta ngbe assels under davelopmen {e Rght Qf usa Assats If)Goomwit| on,onsotdetiQn 2.327 1281 153 22B 228 Sd0 S0 5,0S/ 68 1.662 153 228 jgy 597 3.529 223 1,194 3,501 464 623 3,5Z9 3,501 1 2 ) Currant assers 10,734 b.682 6,7t2 (!f)'Trade Recalvablea ‹ivj eank balances otherlhan (D1 above ;B.5é4 30 824 2,783 t2.689 S0 3,074 2,621 39 IB.59B 33 B24 (c) older surreal essets *"* 1.ags 32,062 74.aaz ' 75,7b5 4.538 15,861 4.317 4.538 15.174 4,317 10.W2 iia J Lease I:abiiitirs 13,507 74a 1s8 4453 12.684 23 IIS T2872 760 206 N51S 72 50 159 128d5 tia) Lease J8bii*es (ii) Trade payables b lowloutuangin duesofoVerthanmttro.sme|landmedumnnTorp‹éas Ibl Oirier current liabilfyas Totai aurranl leblItbe 5,468 B,513 9t3 40429 5¥8#2 2,305 6,s16 2.3s7 t2,773 743 3,496 8,534 3.444 6,422 91S 40.658 M 171 2.319 6.554 2.s23 1'2,608 758 u, Shiv,[Arfiada VO8CEO 3i3/31C GCFD AUTOL1NE tNDUñ i LIES LIMITEO 5tacementoCphonlcn0Loso!orn*oOu^dorandYezrEnded lterchJ1, *# ® SnNo. {Conllnulng Op»ratloas 1 He*enim mm Damons Za,e31 '20,840 **#75 sl n•lreda Cmpb bonefit exf›e•›• Iz171 1,503 t038 1,0B z,11e s.704 4.506 1.y80 20 14 "" law I MAT Greait Wn4eri ‹ift C,uoeot W e pesse remind to orior years 82 (2 un nlroairo *ieiesi Rem° •ements gf pncWmployment benefit oblloaions-(QssI+9^'^ 2.59t 3,704 1.744 4 sea 4,317 1s.D84 10,901 ‹s Basicnn )(enera* pto zllmms) Beslo(ml)(,flere‹:epaonsl‹ems) D›Nmea(n a}(ane,.wpjonallemj pmrgs ger snare(ior concnuing and disconynued operanons) (O,03 (003 (0 0B) (0.08 859 4.44 Mr. Venu4opol Rao Pe^08 OCFO RPM No. {, qagd omce : S. No. 313/314, Nanekawagl, Chetan. Pune-410 601 coHsoLloAT ED CASH FLOW STATEMENT *OR 7IJE YEAR ENoED MAeCH 11, 2028 March 3j, *026 Mamh 31, 2025 (Rs in lakns) (Rs in Ia88•) <. Cash Flow from oparatlng Activtlos - Continuing Operations - Discontinuing pperalions 4.471 1.913 (32) 1,78 0 Interest Paid & Final cost L s/‹prortj o« sale ol Pmperty. Piant & Eoon Sale ol invesme«t 9mvison(orBadDebts âed‹ybaan‹m*^AeaN [xchangeRweUnea#sed(Gan)TEoss Umnd‹ngofutere$tlncoma-Loase l%festlncomeon0eposm lmpaetofGoâd^il1onconsoGdatQn 3,535 (2 (2,184 90 (092 I op<«t ng er>‹it s»fora worlang caPitai chanees wajustmen! for crengea in oeeratina *ssals (Increase) Decrease w kivenlories (acrease) / Oecreasa in Trade ReceiV8ble (Inereasa) / decrease in Loans and Advances Current (Increase) / Decréase in Oher F inanclal Assets GoTent ($7| Increase) / decrease in Other No n Current Assals {Increase)/ Oecrease in Olhar F inanclal AS8E4S NorL•CUfT0 it Aajusfmant for cheng•s in oreratlns iiabliities Increase / (Oecraase) in Traoe Payables Increase./ {Otcrease) in 0her Finance Mab¥ltles Cuzenl (36 ( 4N 3,151 892 (854 337 W 9W 101 (s° 103 SO ln‹xeaae;(Qecrea,e|nPmG,onMon-Cowent cazhGengaedlmmOpeoCens 48 1.120 B,727 n nme u< orud met or refunds ir anv B.642 g, cash filow from Investing Activities Acauisilion or Property. Jul and equipment I ^° °°' 9 >fi' • wnrL in Ingress. capital advance ) (7.703 2 ( 15.106 (#' (412 (11, Med Deposit with Banks Z.Z50 Sale of Investment E5ec of sales o asset Reid lor sales 1 790 412 (2gZ6 3g2 (12.7M "roceeds horn Shoit Tann Borrowings (Nel "+ '^f' W"'!I Reparmanl of Long Tom Borrowings (Net gf proceerls) ]g{$@$t gtg g, g@@ cost (inciud›ng capiiaiise la qualifying Xfl'fl Payman of principal ponipn of laase liabilities Proceeds rrom Issue.oi Equip Shares Prem innp Igsue of gquity share 1,zB2 1.723 (3,549 (97 1,526 6187 1.662 (491 6.1 •28 casn ard cash eqcivaie•ils af one segin›ng oi the year 51 0 Mr. Ver ugop a Pendyala GCFO H7?' ° @j9u°# t ‹iBVK ( Rs in Lakhs eceept EPS ) Extract of Profit and Loss fDr the Qu arter and Year End8d March 31, 2026 vaar Ended C9NSOLfDA! Quarter Ended *^^' Ended it-Msr-2026 31-k8*-8*** (Dnsuditedj (Unaudfted) *!- ""'* (UnauditedJ 31•/ñK-2926 tMnndited) 31 Mar-*^*8 (Unaudi1e8) *' -Mar-20Z6 (Una "- 19,460 156 é2229 809 28:g31 2B9 2B§Z0 19,499 62,405 1g,634 Bv005 Total lna›me 7e2 "" "u", , t. Mr ne p-' • +• (.b=. .e las, exceptional i1erns ) 1.762 827 770 4,471 3,866 3,041 3850 4.317 4.,538 4.538 4317 Q.538 15,084 .Egg 1.73 8.B2 g.70 6:7O I .54 1.47 kL, Venugopal Rao Pendyala GCFO Notes: The above financial resuts for tfte quarter and Financial Year ended on March 31, 2026 have been reviewed dy the Audit Committee at its meeting held on May 14, 2026 and approved by the Board of Dlrectors at the meeting held on May 15, 2026 In accordance with the re 9 uirements of Regulatlon 32 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2O15. This statement has been prepared In accordance wlth the Companies (lndlan Accounting Standards) RUIes. 2015 (Ind AS) prescribed under Section 133 of the Companies Act, Z013 and other recognized accounting practices and policies to the extent appilcable, The 'Statutory Auditors have carrled out an Audit for the year ended on March 31, 2026. The Company mainly oDerates in a sinBle primary business segment comprising of manufacturing sheet metal auto components and assemblies thereof, therefore tfie disclosure requirements as per Ind AS-108 "Operating Segments" are not applicabJe to the Company. Koderat Investments Limited, an overseas subsidiary of the company has invested in Zagato s.r.I. and SZ Design s.r.I; Italy (Associate Companies). These associate companies are under voluntary liquidation in their respective jurisdiction. Zagato s.r.I. excluded Koderat Investments Limited as a 'Shareholder' by passing a shareholders resolution as per their loca] law. Hence, roaerat investment Limlced ooes not nave any control over the accounts of Zagato s.r.l. and SZ Design s.r.I, accordingly as per Ind US -110, the Consolidated Financial Statements of the company have considered the numbers of Standalone Financial results of Xoderet Investment Limited, A> per I me ofi ni an of the Management, Ehis subsidiary is noE maEerial to che s. fully paid Compulsorily Convertible Debentures (CC0s) of Rs. 10/- each at a value of Rs.102.50 (Rupees One Hundred and Two and Fifty Paisa) each carrying an interest at the rate of12% per annum, payable on a half- yearlv basis. The Company allotted 42.12.237 CCDs in two tranches respectively on December 2B. 2023 and January 01, 2024 with a lock in period of maximum one year. The Company has converted thesaid42,12,237 CCDs into 42,L2,237 no of Equity Shares on December 27, 2024, of a face value of Rs. 10/- each with a premium of Rs. gZ.50 each . TheListing Applications, for the above said allotted shares, issued from the NSE on May 12, 202S and from BSE on May 13, 2025. The Final Trading Approval for the above-said shares were issued by NSE and BOE on June 16, 2025. Thecompanyhad issued Z2,00,0UO(Tweut¿TwoLakhs) warraotatatace vaueoflMRl0/{RupeesTen only) each, for an aggregate amount of INR 2,25d Lakhs (Rupees Twenty Two Crore Fifty-Fee Lakhs only) on a preferential basis to the promoters of the Company on January DI, 2024. The said warrants were converted in to 2,200,000 Equity shares within 18 Months of allotment on June 27, 2025, on receiving rhe full Warrant money and on exercising the option by Warrant holders for conversion of the said warrants in fvfL The listing approval for the 2,200,000 Equity shares was received from stock exchanges on October 30, 2025. Funher, the Company had allotted 32,65,000 (Thirty Two Lakh 5iXty Five Thousand only) warrants on February 05, 2026, having a face value of INR 10y- each at an issue price of iNR 75/- each (including a premium of INR 65/- each), upon receipt of 25% of the issue price, carrying an option/entitlement to convert inte an equivalent number of equity shares having a face value of INR 10/- (Rupees Ten only) each within 18 months from the date of allotment. The Company entered into a Share Purchase Agreement (SPA) with M/s. MNSC Realty Pvt. Ltd. ("Purchaser") on Avgust 08, 2023, for the sale of its entire stake in Autoline Industrial Part Limited (AIPL), a material 5ubSidiary.The stake comprlsed 3,42,56,089 equlty shares, representing 43% of AIPL's total share capital, for a total conslderatlon of IN4 9,516.63 lakhs. As of March 31, Z026, the Company had received entire consideration from the transferred 3,42,5 6,0B9 Cqulty shares, constl tuting LD0h of Company's holding lii AI d had The summary of results of the aforesaid discontinued operations as included in the resuJts are as follows: Particulars (Rs in Lakhs) Quarter Ended Year Ended 31-Mar-2026 31-Dec-202d 31-MBr-202S 31-Mar 2026 3I- M ar-202b (Unaudited) (Unaudited) (Unaudited) [Auditedj tAUdited) Reven ue (Including Other Income} s zs Expenses 19 57 Profit /(Loss) before tax and exceptional items from discontinued operations (14) (32) Exceptional items Profit /{Loss) before tax items from discontinued operations (14) (32) Tax Expense Profit /(Loss) after tax mom discontinued operations {14) The Company has executed an agreement with Gujrat Industrial ueveiopmen corporation (ufocj on 5" May t02S for the acquisition of 99 year lease land valued at INR J, 112 Lakhs. The Company had paid an advance of INR 363 lakhs on 23 March 202d, which has been shown under Capital Advances as at 31" March 2DZ0. Pussea>iuri uf the land was ebta‹iaed on the dace of agreement execution dated S" May 2025. The balance consideration is payable over a period of Ten years with interest at 1Q.5% per annum based on above agreement. In accordance with Ind AS 116, land is capitalized when the entity gains control over the asset. During the reporting period, the Company obtained control of the leased land and accordingly capitalized it as a Right- o£-Use (ROU) asset amounting to Rs. 1.130 lakhs. A corresponding financial liability of Rs. 756 lakhs have been recognized as a loan liability. with interest being amortized over the lease term. On November 11, 2025, the Government of india notified four Labour Codes, which consolidate multiple existing labour laws into a unified framework governing employment and post-emoloyment benefiLs. Based on the best Information available, applicable legal interpretations and professional guidance, the company has assessed the financial impact arislng primarily from changes in the definition of wages and employee benefit entitlemencs. In accordance with IND AS 19, these changes constitute a plan amendment requiring Immediate recognidon of past service costs, resulting in an incremental impact of the Group and the Company of Rs.70.t7 Lakhs and Rs. 66.12 Lakhs, respectively which have been recognised as an employee benefit expense in the reporting period. The Company continues to monitor the finalisation of Central and State Rules and related clarifications and will account for any funher impact in accordance with applicable accounting standards in the period in which such developments occur. 10. Tne Statement includes the results for the quarters ended March 31, 2026 & March 31, 2025 being the balancing figures between the audited figures in respect o1 the full financial ygar and the published unaudited year to date figure5 up to the third quarter of respective financ ich were subiect ' ""^^gy to limited review by the auditor. L 1. TIc Company has tltr0e l4) Subsldlary Companies and Two (2) Asso clates (I) Aufollne Deslgn Software l1›yJ] ted (1}) Atitolln e lndrist rial Parks Limited ( up to April 28, 2025) (HI) Aut oflne E-Mob IIIty Prfva te Limited (lv) Koderat Investments Ltd. Cyprus (non-Operative). SZ Design SRL - (Under LTquldatlon) and 2agato URL Milan Italy (Voluntary Liquidation) are Associates of Moderate Investments Ltd (Subsfdlaryj. 12. Exceptional Item: on Standalone Flnancial Statement (Rs in Lakhs Quarter Ended j Year Ended 31.03.1026 31.12.2025 | 32.03.2025 l ^+ .D3.2026 t 31.03.2025 |UnaudIted) | (UnaudiLed) | IUnaudlted) | (Audited) | (Audited) Sales Tax Oues - -12 - (235) Paid Compounding rees (men me Tax) (123) Incidental Exp enses for sale of ahare investment Profit on sale in AIPL 274 - | -12 | 2,284 I (358 ) Exceptional Item: on Consolidated Financial Statement €i,uor-ter PnzJr•J Vo=r Kmdod 31.03.2026 31.12.2025 31.03.202'i 31.03.Z026 31.03.202S (Unaudijed) (Unaudited) (Unaudited) (Audited) (Audited) Sales Tax Dues Paid Compounding Fees (income Taxi (L23} iii Incidental Expenses for sale of share investment (260) Profit on sale of investment in AfPL I,S5b 2,444 1,556 -12 2,184 (358) During the quarter and year ending on March 31, 2025, the company recognized a sales tax liability related to Order No. Addf.CST/Pune/Installment/2034-25/B-168. This order was issued on 0eCember 6, 2024, amounting to Rs. 235 lakhs. The company previously received a notice regarding the compoundlng of a TDS for the FY 2017-18 to 2027-78. During the reposing period the company settled this liability by paying Rs. 122.81 Lakhs. Duririg the year, the Company sold its entire stake in Autollne Industrial Park Limited (AIPL) comprising 3,42,56,089 equity shares, resulting in a gross profit of Ps 2,444 Lakhs After cont dering denta expenses of Rs. 260 Lakhs incurred in relation to the transaction, the amounted to Re. 2,L84 ie. The Company has received an adverse judgment dated February 17, 2026, from the Circuit Court of Oakland, State of Michigan, Unlted States, in favour of CJ holdings North America, LLC ("CI Holdings"), pursuant to which the Company has been held Ilable to pay USD 10.3B Lakhs (equivalent to approximately Rs. 970.23 Lakhs as of March 31, 20t6), including principal and accrued interest, However, the net contingent liability for the discosure is Rs. $30.B8 Lakhs (being the amount held liable a8 per the order, i.e. US0 TO.38 Lakhs, less the liabilit'/ already recognised In the books of account and carried as of 31 March 2026, i.e. USD 4.70 Lakhs). Based On legal opinion obtained by the Management, the said judgment is not directly enforceable in India and would require separate recognition ano enforcement proceedings befDre the appropriate lndiafi courLs under the provisions of Sections L3 and 14 of the Code of Civil Procedure, 1908. Further, the Company has been advised that it has substantive legal and factual defenses available against such enforcement proceedings. Accordingly, pending adjudication and enforceability under Indian law, the Management has considered rhe matter as a contingent liability +n accordance with Ind AS 37 and has disclosed the same in the financial result for the quarter and year ended March 31, 2026. The Board of Directors of the Company and Autoline De.sign 1oftw»re Limited ("Transferor Company"), a wholly owned subsidiary of the Company, have approved a drak scheme of Amalgamation under Sections 230 to 232 and other applicable provisions of the Companies Act, 2013, for amalgamation of the Transferor Company with the Company. The draft scheme provides for an appointed date of April 01, 2025. The draft scheme is subject to necessary statutory and regulatory approvals, including approval of the Hon'ble National Company Law Tribunal ("NCLT"). Pending receipt of such approvals and the Scheme becoming effective ba3ed on management discussion, no effect of the aforesaid draft scheme has been given in these sandaIune financial statements of the Company. the accounting effect or the Scneme will De recognised upon tne Scheme becoming effective in accordance with the approved Scheme and applicable Indlan Accounting Standards, ‹ncluding Appendix C to Ind AS J03 - Business Combinations. 15. The figures ofthe previous perfoo have been regrouped wherever necessary. By Order of the Board Autoline Industries Limited Place: Pune Date: 15-05-2026 ICAI @ ° ›‹ i‹›i iNi ixi›‹ixii‹ii x i ip. C |i'J L3J3DU I*hl i 5PL,r'Lt I *J'i '' 10 Statement on Impact of Audit Quallflcatlon (for audit report with modelled oplnlon) submitted alo¥tg-wart Annual Audited financial results -(Consolidated) Statement on Impact of Audit Quallflcations for the Financlal Year ended March 31, 2026 lsee Regulation 33 of the sEBl ( LODR) (Amendment) Regulations, 2016) Sr. No. Particulars Audited Figures (as reported before adjusting for Qualifications) i Adjusted Figures (aud'ited figures after adjusting f0r zjitalifiontinn1 i Turnover / Total income (Continue Operation) 83,005 83,005 2. Total Expenditure (Continue Operation) BD,78 80,7t8 3. Net Profit/(Loss) (Continue and Discontinue 3850 3,253 4. Earnings Per Share 8.64 7.25 5. Total Assets 74,883 74,286 6. Total Liabilities 55,171 55,171 7. lyet Worth 19,712 19,115 8. Any other financial item(s) { as felt appropriate by the management) Oil Nil ii. I Audit Qualification ( each audit qualiflcatlon separately): The hokling company hat recognised credit for Minimum Alternate Tax (MAT} for the Assessment Years 3011-12 and 2012-13 corresponding to financial years 2010-11 and 2011-L2 under section US JAA of the provisions of the Income Tax Act, 1961 totalling to Rs. z,igs.st uxhs. As per the provisions of the lncome Tax Act, 1961, these MAT Credits are available for utilization for a period of 15 yearn from the year in which it i5 recognized. The holding company expects to utiGse the MAT credit within the rerflaining peri0d. During the quarter ended June 30, 202s the company has wriaen offthe MAT credit of Rs. 596.81 Lakhs, and the balance of Rs. 596.80 Lakhs has been carried forward. However, (n Our opinion, based on the financial projections made available to us as well as the existence of accumulated carry forward losses as per tax bws, it is unllkely that such MAT Credit of Rs. 596.80 Lakhs can be utilized within the designated period. Accordingly, the MAT Credit Asset tata) comprehensive income & retained earnings In the flnancial results are overstated to that extent. c. Frequency of Qualification: Appeared Second time in year end report Detaib of Audit Qualification: Type of Audit fzuaiincation: Qualified Opnlon ! d Audit tft en st here the Impact Is quantlfled by the audltor, Management's Views: e 5 d b h e d Management View uciii7ation of MAT Credlt amounting ta Rs. 477.13 LaPhs correspondlng o AY 2011-12 and Rs.7 16.4Z Lakh • corres f ›ondin| to A _ Y 20 1 2-1 3 Is scheduled to expir e in FY 2025-76 and FY 2026-27 , respectively. Accordingly, the company has already written off MAT Credit amounting to Rs. 596.81 Lakhs during FY Z025-26, and the remaining MAT Credit balance Rs. 596.80 Lakhs shall be wrinen back during FY 2D26-27 in accordance wiEh the provisions of the Income Tax Act, 1961. Management would also like to cbrify that the aforesaid wlite-off/write-back does not have any impaCt on the cash flows or operational profitability of the Company. e. For Audit Qualification(s) where the impact is not quantified by the auditor: Not Applicable (lii) Auditors' Comment on (i) or (ii) ebove: Place, Pune Date: May 15, 2026 UJ. signatories: Venogopal Rao Pendyala Shvji Tukaram Akhade (Goup CMef Mnanul 0&cer) Managing Direcar & CEO ARNOB AENOBCHOUDHCU CHOUDHURI 0He:702R0>l5 vinayak Janardhan Jadnav CA Arnob Choudhuri (Aud1t Committee Chairman) Partner Skarp & Tannan Associates, Chartered Accountants Statutory Auditor Managements enimation on the impact of audit rjualiflcation: If management is unable to estimate the impact, reasons got the same: azz.Lloyds chambers. Dr. Ambedkar Road,Opp. Ambedkar Bhavan, Phone. (91) (20) 2605 0801 SHARP& TANNAN ASSOCIATES chartered accouncants Independent Auditor's Report on Standalone Financial Results of Autoline Indzzstries Limited for the quarter and year ended March 31, 2026, pursuant to the Regubtion 35 at SBI (Listing Obligations and Disclasure Requirements) Regulations, 2015 To, Autoline Industries Limited (CIN - L343O0PN1996PLC104510) No.513, 314,320 to 323, Nanekarwadi, Chakan, Tal. Khed, Pune 410501 We have auoited the accompanying Statement of Standalone Financial Results o+ Autoline Industries Limited (lie "Company") for Lhe quarter and year ended March II, 2026 (the "Statement") 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 g iven to us, except /'or the effects of the maFFer specified under "Barfs for qualified opinion", these Standalone Financial Results: are presented in accordance with the requirements o* Regulation 33 of the Listing Regulations in this reg a rd; and 0 gives a true and fair view in conformity with the recognition and m easurement princ Spies generally accepted in India of the neL profit and other comprehensive income and other financial information of the Company for the quarter and year ended March 31, 2026. Basic f'or Qua/ii'iecf Opinion Company had recognised credit for /Minimum Alternate Tax (MAT) for the Assessment Years 2077- 72 and 2072-US corresp oncling to Min ancial years 2OJO-77 anc/ 2077- 72 under section 1JS JAA of the provisions of the income 7ax Act, 196! tota//ing to Ps. 1,193.61 Lakhs. As per the provisions of the In come Tax Act, 1961, these MAT Credits are availaL›ie for utilization for a period of 15 years from the year in which it is recognized. The Campan y expects ra utilise the MA T cre dit l^'ithin the remaining period. During Ehe quarter ended June 30, 2025 the comp any has written off the MAT credit o/ Ps. 596.8J Lakhs, and the ba/ance of Rs. 596.80 Lakhs has deen carried forward. Howe ver, in our opinion, Dased on the rinancia / p rojec tions made avai/aD/e Lo us as well as the existence of accumulated ca rry forward losses as per tax laws, it is unlikely that such MAT Credit of Rs. 596.BO Lakns can be utilized within the designated period. Accordingly, the MAT Credit Asset, toga/ comprehensive income & retained earnings in the financial results are overstated to tha I extent. Assurance I Consulting I GRC | Taxation Ah meda bad I Bengalc‹ru I C Ilennai I Coimbatore I G oa I Hyder abad I Munlba i I New Delhi I Pune I Vadodara SHARP& TANNAN ASSOCIATES c nar ie r eo accountancs We conducted our audit in accordance witn the Standards on Auditing ("SA s") spec Plied under section 143(10) of the Companies Act, 2013 ("the Act"). Our responsibilities under those Standards are Further describe d in the Auditor's Responsibi/iries for the Audit ofche 3canda/o/ e Financial/?esu'/ts 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 ("ICA I") together w ith the ethical requirements that are reeuant to au r audit of the Standalone Financial PesuIts undt• r the provisiorms u f the Ac and Lfte Rules thereunder, and we have f ul filled a ur othe r ettJ ica| responsibilities in accordance with these requirements and the lCAl's Code of Etnics. We believe that the audit evidence we have obtained is surf icTent and appropriate to provide a basis for our Oualified op inion. Emphasis of Matter Vie draw attention to Nate 13 to the statemen I regarding the judg ment dated FeDruary 17, 2026, passed by the Circuit Court of Oakland, State of Michigan, United States, in favour of CJ Holdings North America, LLC, pursuant to which the Company has been held liable Lo may USD 10.38 Lakhs (equivalent to approximately Rs. 970.25 Lakhs as at March 31. 7O26), incluaing principal and interest. Accord ngly, the net contingent liability for disclosure in statement is Rs. 530.BB Lakhs tUSD 5.68 Lakhs, being the amount held I ia ble per tnea rder, i.e. USD 10.38 La khs, less the liability al ready recognised in the books of account and carried as of Al March 2O26, i.e. USD 4.70 Lakhs). As described Tn the aforesaid note, based on legal opinion obtained by the Managem ent, the said judgment is not directly enforceable in India and would requt re separate recognition and enforcemen L proceedings before the approoriate Indian courLs. Pending s uch proceedings and based on the legal opinion obtained by the management regarding the legal oefences available to the Company, the matter has been Oisclosea as a contingent IiaDility met of existing Iiabil cy carried in the books of account) in accordance with the applicable accounting standards. Our opinion is not modified in respect of this Emphasis of matter. Management's & Board of Director's Responsibilities for the Standalone Finanoal Results The Statemen I has been prepared on the basis of the Standalone F inanc ial Statements. The Company's Management & Board of Directors are resoonsible for the preparation of the Statement that give a true and fair view of the net profit and other comprehensive 'ncome and other financial information in accoraance with the re cognition and m easurem ent principles laid down in the Indian Accoun King SLandard 34, prescribed under Section 133 of the Act read with relevant rules Issued thereunder and other accounting princiDIes generally accepted in India and in co m pliance with Regulation 3 Z of the Listing Reg ulctions. This responsibility also includes m aintenanc e oF adequate accounting records in accordance with the provisions o+ t he Act for sa£eg uarding of the assets a* the Company ana for preventing and detecting frauds and other irregularities; selection and application or aopropriate accounting policies; makTng judgments and estimates that are reasonable and prudent; and desig n, implementation and maintenance of aclequaLe inLernnl +inanc Tal controls that were operating effectively for ensuring the ar-curacy and completeness of the accounting records, relevant to the preoaration and presentation o£ AIL SFS SEBI AR Mar 51, 2026 Page 2 of 4 SHARP& TANNAN ASSOCIATES c nar ie r eo accountancs the Statement that give a true and fair view and are free from material misstatement, whether due to fraud or error. In preparing the Standalone Financial Results, the Board of Directors are responsible foi 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 the Board o+ Directors eit her Intends to Iiquidate the Campany or to cease operations, or has no real is Liz alLerra Live bu to do so. The Board of Directors are also responsible for overseeing the Company's financial reporting process. Auditor's Responsibilities for the Audit of the Standalone FinancialResults Our objectives are to obtain reasonable assurance about whether the Statement as a whole is free from material misstatement, whether due to fraud or error, ana to issue an auditor's report that inc ludes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accardanc e with SAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, tndividuaIly or in the aggreg ate, t hey could reasonably be expected to influenc e the economic decisions of users taken on the basis of the Statement. 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 Statement, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain 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 control. Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances. Under section J43(3J (i) of the Act, we are also responsible for expressing our opinion on whether the Com pany has a dequare internal financial controls with reference to financ ial statements inplace and the operating effectiveness of such cortrols. Evalua Le Ltie ao propria Le uess of a ccounLing policies used arid Lhe reasortablerJess a F accounting estimates and related disclosures made by the Board of Directors. Conc1ude on the a ppropriateness of the Board of Directors use of the going concern basis of acco untin g and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditiono thot may cast sig nTficant cloubt on thc Company" a bility to continue as a going concern. If we conclude that a material unc ertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the Statement 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. AIL SFS SEBI AR Mar 51, 2026 Page Z o£ 4 SHARP& TANNAN Evaluate the overall presentation, structure and content of the Statement, incl uding the disclosures, and w het he r the *inancial results represent the underlying trans a ct ions and events in a manner that ach ieves fair presentation. Materiality is the magnitude of misstatements in the standalone financial statements that, in dividu ally or in aggregate, makes it probable that t he eco nomic dec isions of a rea son a bly knowledgeable user of the standalone financial statements m ay be influenced. We consider quantitative m ateriality and qualitative factors in (i) planning the scope of our audit work and in evaluating the results o+ our work; and (ii) to evaluate the effect of any identified misstatements in th e standalone 'inanc ial sta tern ents. We com m unicate with those c harg ed with governance reg arding, a n a ng oth er m atte rs, the planned scope and t inning of the audit and significant a udit endings, inc luding an y sig nil icant deficiencies in internal control that we identify during our audiL. We al so pirov ide those r harried with rjovernance wi'.h a statem e nt fhat we have r.om pl ied wi fh relevant eth ical re quireme nts regarding independence, and to c omm unic ate with them al I relationships and other matters that m ay reasonaoly be thoug ht to bear on our indeoendence, and where applicable, related safeg uards. Other Matter The Statement includes the results for the quarters ended March 81, 2026 & March SI, 2025 oeing the bal anc ing figures between the audited figures in respect of the *ull financial year and the published unou dited yeor to date figures up to the th ird go orter of the respective linonciol year which were subject to limited review by us. Our opinion is not modified with respect to this other matter. Pune, May 1*, 2026 AIL SFS SEBI AR Mar 54, 2026 Sharp & Tannan Associates Charte red A ccountants Firm'sReq.to.lO99B5VV ARNOB Digitally signed fry ARNOB CHOUDHU CHOUDHURI RI DaLe. 2026.03.13 1 7:41:3 2 +05 3D' CA Arnob Choudhuri Partner Mem bersh p No.(F) 156378 UDIN: 26156878NK HDDY7764 Page ^ of 4 STADDALONf 31-kIer-2+l26 31•Mar•2025 31-Mer-2026 11•Ma r-2025 ASSETS 2l?8f Z4,9O2 2A789 (e) Righi of use Assets 1¿3 15t (gJFinancial Assets '2Z8 226 22B fiii Trade receivables M9 623 8.529 3.SBI 1 2 ) Current as.sats b,682 18,594 12,671 5, {]v) Bank bdances olfier than (iii) above tv) Loans and advances 2,6r 39 228 43 ‹0 EQUITY AND LIABILITIES (ay Equity 8hare cap tal , 4,538 $ g$ 4,317 4,538 4.317 10,92 ' 2) Llabilitiee (a)rinanoialL›abW es (la) Lease Ilaoililies 3,547 12,684 SO currentlablWos 1B.086 18,086 15.9dd madium enterprises é)ToalouuendineduesoToGerhanm%,amAlu"d moaium enierprises (i}Om=rnanraxuMibez o) Orer,uxent lI#bilities 2,305 6,516 '2,397 12.773 4U,Y85 53.607 3,496 2,:t19 6.354 6,122 913 5517J •0.995 53,960 6.496 MD & CEO Mr. Yenugoqal Rao Pendyala GIFO *tote nenl of Profi I gnrl Loss for ho Quarter and Year Edded MaTCh 3t , 2026 SWo Cozttlnulng Ogeretlons Olhet Income Oder Expenses 65,893 ],p 4 1,033 1 3.eds 3,171 s erost/ {toes) befom ten from tortnu1ng oAeMons a pmm;(oo,)nomDixo lnusdOpmmMK 1g Pre5t /1 Loss) for if›e period / Y^^^ {7*9) 44 oeier camprehenske lecome I (Lossl thn yllt not rp m s to 9refit and leys Tomlbpefmndvelncom*?(Losl°N' #*'° 1,782 4,53B 468 '12 2.164 MB 7ts t,866 4,317 4.538 4,317 ftegd. Qlfleo : S. CIO. 313/314. Nenaka/v/edl, Chakgn. Puna-410.6Dl $y Q§ E CASy FLOW STATEOEHTFOR THE YEAR ENDED MARCH 31, 9024 Far tha yaar Partlculars Profit / (Loss) before cx Mgrcfi 31.20zg l£ts in lakhs) 4,463 Lo ofit) Oft Sale of Property. PI9nl & *9&^^^! Exchange Raa Unrse¥sa'd (Gain) Loss Unwinding of Inarast tncome-Lease ntare8I Income on.Deposis 44 {128 (}g @g) | De cr ease n Trade Recaiveble (tnoease) F Oecrease in Loans and AdVBflces CUrrWl (IncraBse) / Decrease w .0her Financial AssatsCurfenl jn,ease¿oecreeseu oiher Non Cupenl &suIs Olher nnancjal Ass'ats.Non6Uzent (1,521 (1,291 Ad$usy I for ahangeb {n operaéng €labIIltI0fl Increase / (oecraase) in Trade "^Y^^!** ln¿raese / (oecrease) In Older Financial Liabililies Currenl ;p / (oeccaase) in Olher Cuzenl LiaLitllies 247 2,10s so inc ase / loacrease) in Provision Non-Cunanl case s•••rated from operations lnoemeta,re‹uno‹eceweo neioi a ens B. case Flow rrom Investing Activici•s Acquistlon of Property, pIan and equiom ent includin ca liai wo‹x In p<> AcquWmonoohri:en0‹'asMñ(?*) Ad,a,psgivenlrepeme•bsub€dae .Fi*edDopoGtwit Ban s P‹#cnansor›nveaments . odpgAdvan6eagandsWesoMnvemmoW lnleealncomeo•dep°•*°: Advancesukenfecoeed#om zubGdaxs p. ;gg gg y Degaase In cash 8 Cash Equlvalanl 6D t3|31fi Cash and cash equkalenls at the bag&ning cf the y•ar 46 (20 (490 (2 5g (56 (3,529 16b 1,sza Proceeds rrom issue ol shaf• =arrenls C. Caeh Fiou from Flnanclng AcIviIJes Reeawent of Lmg Term Bar (54 8 (21B) 185 (14.661 (7,7O3 613 2,250 667 2.927 ‹zz 6,659 3,1# 3j56 ‹4.053 (8•8" t0 (1 (36) (40) 6,380 J2 {185 (274 1,986 1;746 (1 Rs In lakhs) Fertne year Harch II, 2t25 .M1TED Extract of Prorrt.and Loss for the Quarter and Yo8F Endgd Mafch 31d 2026 tun au dit+o 91•Mar•sn+s {Unaccdited) 31•Bfar-2026 (Unaudlted) g1-Mar-zux6 " *" I (^ g§ e (Unaudit88) Income rJ u it t ..ou u'i•* Over lnrome Totsl Income ZB2 5g 19.G16 fi00 8Z&38 pggj] 289 29,220 135 19.634 82,405 600 1,489 782 2.287 #.M3 3,045 770 4,471 rJe Profit I (Loss) ror h.e e= °•'°'= * °""'° " '"' "° ° Net Profit/ {Less) for the p'e*od 'afte* fl ther exuepionaJ '!"' ' ,zo 3.B1 1 2.881 633 3.794 4,317 A. 34 7 4.53B per share ) {afler eicep0ona! 3.88 1.7? 1.47 g.$g B09 Mr. 5hi¥ajl AKfiade MD 8 CGO iVr. Venugopal *en P endfsle "' Notes: The above financial resuts for tfte quarter and Financial Year ended on March 31, 2026 have been reviewed dy the Audit Committee at its meeting held on May 14, 2026 and approved by the Board of Dlrectors at the meeting held on May 15, 2026 In accordance with the re 9 uirements of Regulatlon 32 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2O15. This statement has been prepared In accordance wlth the Companies (lndlan Accounting Standards) RUIes. 2015 (Ind AS) prescribed under Section 133 of the Companies Act, Z013 and other recognized accounting practices and policies to the extent appilcable, The 'Statutory Auditors have carrled out an Audit for the year ended on March 31, 2026. The Company mainly oDerates in a sinBle primary business segment comprising of manufacturing sheet metal auto components and assemblies thereof, therefore tfie disclosure requirements as per Ind AS-108 "Operating Segments" are not applicabJe to the Company. Koderat Investments Limited, an overseas subsidiary of the company has invested in Zagato s.r.I. and SZ Design s.r.I; Italy (Associate Companies). These associate companies are under voluntary liquidation in their respective jurisdiction. Zagato s.r.I. excluded Koderat Investments Limited as a 'Shareholder' by passing a shareholders resolution as per their loca] law. Hence, roaerat investment Limlced ooes not nave any control over the accounts of Zagato s.r.l. and SZ Design s.r.I, accordingly as per Ind US -110, the Consolidated Financial Statements of the company have considered the numbers of Standalone Financial results of Xoderet Investment Limited, A> per I me ofi ni an of the Management, Ehis subsidiary is noE maEerial to che s. fully paid Compulsorily Convertible Debentures (CC0s) of Rs. 10/- each at a value of Rs.102.50 (Rupees One Hundred and Two and Fifty Paisa) each carrying an interest at the rate of12% per annum, payable on a half- yearlv basis. The Company allotted 42.12.237 CCDs in two tranches respectively on December 2B. 2023 and January 01, 2024 with a lock in period of maximum one year. The Company has converted thesaid42,12,237 CCDs into 42,L2,237 no of Equity Shares on December 27, 2024, of a face value of Rs. 10/- each with a premium of Rs. gZ.50 each . TheListing Applications, for the above said allotted shares, issued from the NSE on May 12, 202S and from BSE on May 13, 2025. The Final Trading Approval for the above-said shares were issued by NSE and BOE on June 16, 2025. Thecompanyhad issued Z2,00,0UO(Tweut¿TwoLakhs) warraotatatace vaueoflMRl0/{RupeesTen only) each, for an aggregate amount of INR 2,25d Lakhs (Rupees Twenty Two Crore Fifty-Fee Lakhs only) on a preferential basis to the promoters of the Company on January DI, 2024. The said warrants were converted in to 2,200,000 Equity shares within 18 Months of allotment on June 27, 2025, on receiving rhe full Warrant money and on exercising the option by Warrant holders for conversion of the said warrants in fvfL The listing approval for the 2,200,000 Equity shares was received from stock exchanges on October 30, 2025. Funher, the Company had allotted 32,65,000 (Thirty Two Lakh 5iXty Five Thousand only) warrants on February 05, 2026, having a face value of INR 10y- each at an issue price of iNR 75/- each (including a premium of INR 65/- each), upon receipt of 25% of the issue price, carrying an option/entitlement to convert inte an equivalent number of equity shares having a face value of INR 10/- (Rupees Ten only) each within 18 months from the date of allotment. The Company entered into a Share Purchase Agreement (SPA) with M/s. MNSC Realty Pvt. Ltd. ("Purchaser") on Avgust 08, 2023, for the sale of its entire stake in Autoline Industrial Part Limited (AIPL), a material 5ubSidiary.The stake comprlsed 3,42,56,089 equlty shares, representing 43% of AIPL's total share capital, for a total conslderatlon of IN4 9,516.63 lakhs. As of March 31, Z026, the Company had received entire consideration from the transferred 3,42,5 6,0B9 Cqulty shares, constl tuting LD0h of Company's holding lii AI d had The summary of results of the aforesaid discontinued operations as included in the resuJts are as follows: Particulars (Rs in Lakhs) Quarter Ended Year Ended 31-Mar-2026 31-Dec-202d 31-MBr-202S 31-Mar 2026 3I- M ar-202b (Unaudited) (Unaudited) (Unaudited) [Auditedj tAUdited) Reven ue (Incl uding Other Income} s zs Expenses 19 57 Profit /(Loss) before tax and exceptional items from discontinued operations (14) (32) Exceptional items Profit /{Loss) before tax items from discontinued operations (14) (32) Tax Expense Profit /(Loss) after tax mom discontinued operations {14) The Company has executed an agreement with Gujrat Industrial ueveiopmen corporation (ufocj on 5" May t02S for the acquisition of 99 year lease land valued at INR J, 112 Lakhs. The Company had paid an advance of INR 363 lakhs on 23 March 202d, which has been shown under Capital Advances as at 31" March 2DZ0. Pussea>iuri uf the land was ebta‹iaed on the dace of agreement execution dated S" May 2025. The balance consideration is payable over a period of Ten years with interest at 1Q.5% per annum based on above agreement. In accordance with Ind AS 116, land is capitalized when the entity gains control over the asset. During the reporting period, the Company obtained control of the leased land and accordingly capitalized it as a Right- o£-Use (ROU) asset amounting to Rs. 1.130 lakhs. A corresponding financial liability of Rs. 756 lakhs have been recognized as a loan liability. with interest being amortized over the lease term. On November 11, 2025, the Government of india notified four Labour Codes, which consolidate multiple existing labour laws into a unified framework governing employment and post-emoloyment benefiLs. Based on the best Information available, applicable legal interpretations and professional guidance, the company has assessed the financial impact arislng primarily from changes in the definition of wages and employee benefit entitlemencs. In accordance with IND AS 19, these changes constitute a plan amendment requiring Immediate recognidon of past service costs, resulting in an incremental impact of the Group and the Company of Rs.70.t7 Lakhs and Rs. 66.12 Lakhs, respectively which have been recognised as an employee benefit expense in the reporting period. The Company continues to monitor the finalisation of Central and State Rules and related clarifications and will account for any funher impact in accordance with applicable accounting standards in the period in which such developments occur. 10. Tne Statement includes the results for the quarters ended March 31, 2026 & March 31, 2025 being the balancing figures between the audited figures in respect o1 the full financial ygar and the published unaudited year to date figure5 up to the third quarter of respective financ ich were subiect ' ""^^gy to limited review by the auditor. L 1. TIc Company has tltr0e l4) Subsldlary Companies and Two (2) Asso clates (I) Aufollne Deslgn Software l1›yJ] ted (1}) Atitolln e lndrist rial Parks Limited ( up to April 28, 2025) (HI) Aut oflne E-Mob IIIty Prfva te Limited (lv) Koderat Investments Ltd. Cyprus (non-Operative). SZ Design SRL - (Under LTquldatlon) and 2agato URL Milan Italy (Voluntary Liquidation) are Associates of Moderate Investments Ltd (Subsfdlaryj. 12. Exceptional Item: on Standalone Flnancial Statement (Rs in Lakhs Quarter Ended j Year Ended 31.03.1026 31.12.2025 | 32.03.2025 l ^+ .D3.2026 t 31.03.2025 |UnaudIted) | (UnaudiLed) | IUnaudlted) | (Audited) | (Audited) Sales Tax Oues - -12 - (235) Paid Compounding rees (men me Tax) (123) Incidental Exp enses for sale of ahare investment Profit on sale in AIPL 274 - | -12 | 2,284 I (358 ) Exceptional Item: on Consolidated Financial Statement €i,uor-ter PnzJr•J Vo=r Kmdod 31.03.2026 31.12.2025 31.03.202'i 31.03.Z026 31.03.202S (Unaudijed) (Unaudited) (Unaudited) (Audited) (Audited) Sales Tax Dues Paid Compounding Fees (income Taxi (L23} iii Incidental Expenses for sale of share investment (260) Profit on sale of investment in AfPL I,S5b 2,444 1,556 -12 2,184 (358) During the quarter and year ending on March 31, 2025, the company recognized a sales tax liability related to Order No. Addf.CST/Pune/Installment/2034-25/B-168. This order was issued on 0eCember 6, 2024, amounting to Rs. 235 lakhs. The company previously received a notice regarding the compoundlng of a TDS for the FY 2017-18 to 2027-78. During the reposing period the company settled this liability by paying Rs. 122.81 Lakhs. Duririg the year, the Company sold its entire stake in Autollne Industrial Park Limited (AIPL) comprising 3,42,56,089 equity shares, resulting in a gross profit of Ps 2,444 Lakhs After cont dering denta expenses of Rs. 260 Lakhs incurred in relation to the transaction, the amounted to Re. 2,L84 ie. The Company has received an adverse judgment dated February 17, 2026, from the Circuit Court of Oakland, State of Michigan, Unlted States, in favour of CJ holdings North America, LLC ("CI Holdings"), pursuant to which the Company has been held Ilable to pay USD 10.3B Lakhs (equivalent to approximately Rs. 970.23 Lakhs as of March 31, 20t6), including principal and accrued interest, However, the net contingent liability for the discosure is Rs. $30.B8 Lakhs (being the amount held liable a8 per the order, i.e. US0 TO.38 Lakhs, less the liabilit'/ already recognised In the books of account and carried as of 31 March 2026, i.e. USD 4.70 Lakhs). Based On legal opinion obtained by the Management, the said judgment is not directly enforceable in India and would require separate recognition ano enforcement proceedings befDre the appropriate lndiafi courLs under the provisions of Sections L3 and 14 of the Code of Civil Procedure, 1908. Further, the Company has been advised that it has substantive legal and factual defenses available against such enforcement proceedings. Accordingly, pending adjudication and enforceability under Indian law, the Management has considered rhe matter as a contingent liability +n accordance with Ind AS 37 and has disclosed the same in the financial result for the quarter and year ended March 31, 2026. The Board of Directors of the Company and Autoline De.sign 1oftw»re Limited ("Transferor Company"), a wholly owned subsidiary of the Company, have approved a drak scheme of Amalgamation under Sections 230 to 232 and other applicable provisions of the Companies Act, 2013, for amalgamation of the Transferor Company with the Company. The draft scheme provides for an appointed date of April 01, 2025. The draft scheme is subject to necessary statutory and regulatory approvals, including approval of the Hon'ble National Company Law Tribunal ("NCLT"). Pending receipt of such approvals and the Scheme becoming effective ba3ed on management discussion, no effect of the aforesaid draft scheme has been given in these sandaIune financial statements of the Company. the accounting effect or the Scneme will De recognised upon tne Scheme becoming effective in accordance with the approved Scheme and applicable Indlan Accounting Standards, ‹ncluding Appendix C to Ind AS J03 - Business Combinations. The figures ofthe previous perfoo have been regrouped wherever necessary. By Order of the Board Autoline Industries Limited Place: Pune Date: 15-05-2026 ICAI O - .st aerisr iNetisreies Lii› Regd. Offlce: Survey Nos, 313/314, Nanekarwadi, Chakan, Tal: - Khed, Disl. - Pune : 4T0 501. INDIA ¥: *91 2135 s35B65 / 6, Fax : *g1 2135 664864. Statement on Impaci of Audit Qualification (for audit rawrt with modified opifilon) suhmltted along-with Annual Audited FinancIaIResuIts-(Standalone) Statement on Impact of Audit Quallfications for tke Financial Year ended March 31, ZOZ6 See Regulation 33 of the SEBI ( LODR) (Amendmem) Regulations, 2016) I. Sr. No. Particulars Audited Figures (as reported before adjusting for qualifications) Adjusted Figures (audited figures afier adjusting for qualification 2. Total Expenditure 80,S59 80,559 3. Net Profit/ (Loss) 3,8ss 346g 4. Earnings Per Share 8.68 7.29 S. Total Asstt8 75,2B1 74,684 6, Total Liabilities 54,882 54,B82 7. Net Worth 20,399 19,802 8. Any other financial item(sj ( as felt appropriate by the management) Nil Nil ii. Audit Qualification ( each audit qualification separately): Details of Audlt Qualification: Company had recognised oediat u›•imum Alternate Tax(MAT} for the Assessment Years 2011-12 and 2012-l3 corresponding to financia1 years 2010-11 and 2011-12 under section 115 JAA of the provisions of the Income Tax Act, 1961 totalling to Rs, 1,193.61 Lakhs. As per the provisions of the Income Tax Act, 1961, these MAT Credits are available for utilization for a period of 15 years from the year in which it is recognized. The Company expects to utilise the MAT credit within the remaining period. During the quarter ended June 30, 2025 the company has written off the MAT cedit of Rs. 596.81 Lakhs, and the balance of Rs. 596.80 Lakhs has been carried fovard. However, in our opinion, based on the financial projections made available to us as well as tha existence of accumulated carry forward losses as per tax laws, it is unlikely that such MAT CrediC of Rs. 596.80 Lakhs can be utilized within the designated period. Accordingly, the MAT Credit Asset, total comprehensive income & retained earnings in che financial results are overstated to that extent. Type of Audit Qualification: Qualified Opinion rrequency of Qualification: Appeared Second time In year end report. For Audit Qualification(s) where the impact Is quantified by the auditor, Managements Views: Yes, Quantified by the AUditor Management's View Lltilizaton of MAT Credk amounting to R5. 477.19 Lakhs corresponding to AY 2011-12 and Rs.716.42 Lakhs correspondlng to AY 2012-13 is scheduled to expire in FY 2025-16 and FY 2026-27. respectively. Accordingly, the Company has already wrltten oP MAT Credit amounting to Rs. 596.81 Lakhs during FY 2OZ5-26, and the remalnlng MAT Credlt balance Rs. 59G.80 Lakhs shall be written back during FY 2026-27 In accordance wlth the provisions of tha Income Tax Act, 1961 . Management would also like to clarify that the aforesaid wr1te-off/write-back does not have anY Impact on the cash flows or operational profitability Of the Company. c. For Audit Quallficatlon{s) where the Impact Is not quantlfied bytha auditor: Not Applicable Management's estimation on the impact of audit qualification: if management is unable to estimate the impact, reasons got the same: Auditors' Comments on (i) or(ii) above: Place: Pune Date: May 15, 202 6 III. I Signatories: Venugopal Rao Pendyala Shivaji Tukaram Akhade (Group Chief Financial Officer) Managing Director & CEO ARNOB ARNO CHOUDHURI Vinayak Janardhan Jadhav CA Arnob Choudhuri (Audit Committee Chairman) Partner Sharp & Tannan Associates, Chartered

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