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

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:

1. 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.

2. 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.

3. 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.

4. 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 411 011, Maltas

SHARP

TANNAN

Fhone: [91| {20) 2605 0802

ASSOCIATES

cnarter eo accoun 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

1. 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 Oblvgations and Disclosure Requirements} Regulations, 2015, as amended ("Listing Regula tiono"J. which has been initialled by us for identific ation purposes.

2. IrJ our opTiiiofi and Lo tie best ofa ur in forrTJ a Liori and acc ordirig o LJe explarnaLions g iverJ Lo us, except for the effects oT the matter speci'fied under °8as/s for qualified opinron "and based on the managemen L certified financial results/information o+ two foreign associates & one foreig n subsidiar'/ referred to In the "Other Matters" section below, the Statement:

   1. incJudcs the financial results of the entities as iste a urioer pure dfi of this report;

   2. is presented in accordance with the requirements of Regulation 33 of the Listing Regulations; and

   3. gives a True and fair view in conformity with the recogniLion 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

3. The holding cOfTlQâUy had recognised credit for Minimum A/ternate 7ax DMA TO for the Assessmenr '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 MAT 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 has written off the MAT credit af Rs. 596. 81 Lakhs, and the balance af Rs. 596.80 Lakhs has6 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.

4. 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 the Code of Ethic s issued ay the Institute of Charte red Ac cou ntants of India ("ICAI") togeLher wiLh the ethical reauirements that are relevant to our audit of the Statement under the provisions of the Act and the R ules thereunder, and 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 Nor h Arm eric a, LLC, pursuarid Lo w fic ti the Coiripariy Inas been held liable £o pa y U'2D ID.3B Lak frs (equivalent to approx imatel y Rs. 970.23 Lak hs as at Marc h 31, 2026), including orincipal and interest. Accordingly, the net contingent liability for disclosure in statement is Rs. 530.88 Lakhs (USD 5.68 La khs, being the amou nt heId liable per thea rder, i.e. USD 10.38 Lakhs, less the Iiability alre ady recog nised in the books o* accou nt and carried as o+ 31 Marc h 2026, i.e. USD *.TO Lakhs).

As described in the aforesaid note, oased on legal opinion obtained by the Management, the said udg ment is not direc fly enforceable in India and would reauire separate recognition and enforcemen I proceedings before the appropriate Indian courts Pending s uc h proceedings and bnsecl on the legala oininn edtained by the manage ment regnrding the IeqnI defence 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 Inlon Is noc moolfleo In respect or mls matier.

Management's Responsibilities for the Consolidated Financial Results

1. 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 prehensive Income

   (c omprising of net profit andother comprehensive inc ome) and Other Financial Informatio n of the Group incl uding its Associates including in acco rdance with the rec og nition and measurement 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 ion 3? of the Listinrj Rerjulations. The re spect ive Board n+ directors of the companies included 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 material misstatement, whether due to fraud or error, whIch have been used for the purpose of preparation of the Staerl1enL by the Direc Lorsa I Ehe Holding Company, as aforesaid.

2. 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.

3. 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

4. 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 audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throug hout the audit. We also!

   1. 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.

   2. 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 placea nd the operating effectiveness of sueh controls.

   3. Evaluate the appropriateness of accountfng polic ies used and the reasonableness of accounting estimates and related disclosures made by the Board of Directors.

   4. 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 as a ga ing concern. If we conclude that a material unc ertainty 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.

   5. Evaluate the overall presentation, structure and content of the Statement, including the disclosures, and whether the Statement represents the underlying transactions and events In a manner that achieves fair presentation.

   6. 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 ana pinion on the Statement. We are re sponsible for the direcLion, superv ision and performance of the audit of financ ial information o+ suc h ent ities included in the Statement of whic h we are the independent auditors. For the other entit ies incIuded in the Statement, which have oeen audited by other auditors, such other auditors rem ain resoonsiole for the direction, suDervision and performance of the audits carried out by them. We remain solely responsible forourauoitopinion.

1. 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 finaneial 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.

2. 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 anI def iciencies in intei nal control teaL we icentiFy duringa ur audit.

3. 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 aIsa perform ed procedures in acac rdance with the circ ular issued by the SEBI under Regulation

58(8J of the Listing Regulations, as amended, to the extent applicable.

15 'The StatemenI' incIudes the resuits of the entities mentioned below:

AIL CFS 'SEBI AR Marc h 31, 2026 Page 4 of 5

SHARP&

TANNAN

ASSOCIATES

.". ....."'",'. ".. .,

Other Matters

1. Two more ig n assoc iates &a ne *are ign subsidiory are non-operat we entiI ies and their financ tal informationa s of March 31, 2OT6 is unauaited. The financia I inform at ion is provided by the Holding Company's management in whose opinion the same is noL material to the group.

2. The Statement includes the results For the quarters ended March 31, 2026 & March 31, 2025 being the balancinrj ficj wires between I.he aridite d fig wires in respect oF the failI financial year ancl the palII isherJ unatJrJTter1 year tncJnte Fig iJros NJpi tn the thTrr1 cjUsrter of the resyective finanrTnI yesr whirh were suojecL to limited rev iew by us.

slur opinion is not moaitieo in respect or all tnese otner malters.

Sharp& Tannan Associates Chartered Accountants

Firm's Reg istration no. IO998dW

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

1. Oiher Inlangtbie asses

2. Intangbe 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 JLease 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^dorandYezrEndedlterchJ1, *#®

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 Financlal Assets GoTent

($7|

Increase) / decrease in Other Non 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 Quarter 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:

1. 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 re9uirements of Regulatlon 32 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2O15.

2. 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,

3. The 'Statutory Auditors have carrled out an Audit for the year ended on March 31, 2026.

4. 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 nian 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 alock 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% ofthe 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.

   
   
   

   1. 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-Mar-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)

   2. 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 (menme 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 L3J3DUI*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

   1. Detaib of Audit Qualification:

   2. Type of Audit fzuaiincation: Qualified Opnlon

   !

   
   
   

   d Audit tft en st here the Impact Is quantlfled by the audltor, Management's Views:

   e5 d b he 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 2012-13 Is scheduled to expire 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

   1. Managements enimation on the impact of audit rjualiflcation:

   2. 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)

5. No.513, 314,320 to 323, Nanekarwadi, Chakan, Tal. Khed, Pune 410501

1. 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").

1. In our opinion and to the best of our information and according to the explanations given to us, except /'or the effects of the maFFer specified under "Barfs for qualified opinion", these Standalone Financial Results:

   1. are presented in accordance with the requirements o* Regulation 33 of the Listing Regulations in this reg ard; and

      0

   2. 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

1. 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 Income 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 MAT 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

   Ahmedabad I Bengalc‹ru I CIlennai I Coimbatore I Goa I Hyder abad I Munlba i I New Delhi I Pune I Vadodara

   SHARP&

   TANNAN

   ASSOCIATES

   cnariereo accountancs

2. We conducted our audit in accordance witn the Standards on Auditing ("SA s") specPlied 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 with 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 ful filleda ur other 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 opinion.

   Emphasis of Matter

3. 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 Iiable per tnea rder, i.e. USD 10.38 La khs, less the liability already 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 such 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

4. 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 recognition and m easurem ent principles laid down in the Indian AccounKing 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 maintenanc e oF adequate accounting records in accordance with the provisions o+ the 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

   cnar iereo accountancs

   the Statement that give a true and fair view and are free from material misstatement, whether due to fraud or error.

5. 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 realisLiz alLerra Live bu to do so.

6. 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

7. 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 includes 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, they could reasonably be expected to influenc e the economic decisions of users taken on the basis of the Statement.

8. As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:

   o

   1. 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.

   2. 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 adequare internal financial controls with reference to financ ial statements inplace and the operating effectiveness of such cortrols.

      EvaluaLe Ltie aopropriaLeuess of accounLing policies used arid Lhe reasortablerJessa F accounting estimates and related disclosures made by the Board of Directors.
      
      

      1. Conc1ude 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 conditiono thot may cast sig nTficant cloubt on thc Company" ability 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

      2. Evaluate the overall presentation, structure and content of the Statement, including the disclosures, and whet her the *inancial results represent the underlying transact ions and events in a manner that achieves fair presentation.

9. Materiality is the magnitude of misstatements in the standalone financial statements that, individu ally or in aggregate, makes it probable that the economic dec isions of a reasonably 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 the standalone 'inanc ial statern ents.

10. We communicate with those charg ed with governance reg arding, ana ng other matters, the planned scope and tinning of the audit and significant audit endings, including an y signilicant deficiencies in internal control that we identify during our audiL.

11. We also pirov ide those r harried with rjovernance wi'.h a statem ent fhat we have r.om plied wi fh relevant ethical requirements regarding independence, and to c ommunic ate with them alI relationships and other matters that m ay reasonaoly be thoug ht to bear on our indeoendence, and where applicable, related safeg uards.

    Other Matter

12. 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 unoudited yeor to date figures up to the third goorter 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 Chartered 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 Membersh p No.(F) 156378 UDIN: 26156878NK HDDY7764

    Page ^ of 4

    STADDALONf

    31-kIer-2+l26

    31•Mar•2025 31-Mer-2026 11•Mar-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 ProfiI 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 /1Loss) for if›e period / Y^^^ {7*9)

    44 oeier camprehenske lecome I (Lossl

    thn yllt not rpms 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) | Decrease 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 equioment 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#omzubGdaxs

    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

(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

3j56

‹4.053

(8•8"

t0

(1

(36)

(40)

J2

{185

(274

1,986

1;746

(1

.M1TED

Extract of Prorrt.and Loss for the Quarter and Yo8F Endgd Mafch 31d 2026

tunaudit+o

91•Mar•sn+s

{Unaccdited)

31•Bfar-2026 (Unaudlted)

g1-Mar-zux6 "

*" I

(^

g§ e

(Unaudit88)

Income rJ u it t ..ouu'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.347

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 Pendfsle

"'

Notes:

1. 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 re9uirements of Regulatlon 32 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2O15.

2. 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,

3. The 'Statutory Auditors have carrled out an Audit for the year ended on March 31, 2026.

4. 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 nian 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 alock 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% ofthe 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.

1. 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-Mar-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)

2. 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

Exceptional Item: on Consolidated Financial Statement

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.

1. 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)