AuSom Enterprise Ltd

Financial results approved

• Unaudited standalone and consolidated Q1 FY2026 results approved.
• Results prepared under Ind AS; Annexure 1 with Limited Review report.
• Audit Committee reviewed results; Board approved.
• Limited Review conducted; results published on ausom.in.

Auditor remarks on consolidation

• Consolidated results exclude Group share of profit from Bsafal KZ Estate LLP; equity-method departure.
• Auditors issued qualified conclusion; departure may affect consolidated profit.

Segment reporting and disclosures

• Consolidated segments: Refining, Bullion, Shares and Derivatives, Power.
• Standalone segment is single primary; no separate segment disclosures.
• Notes explain consolidation treatment and subsidiaries; Ind AS compliance.

Dematerialisation processing status

• Dematerialisation requests processed for the period; RTA confirmed accepted/rejected to depositories.
• Securities dematerialised were listed on stock exchanges where the existing securities are listed.
• Physical certificates were mutilated and cancelled after verification; depository name substituted as registered owner within timelines.

Final dividend

• 💰 Final dividend of Re. 1 per equity share was recommended.
• 💰 Final dividend equals 10.00% of face value.
• 💰 Face value of each equity share is Rs. 10.
• 💰 Dividend applies for financial year ended 31 March 2026.
• 📌 Dividend is subject to shareholder approval at the ensuing AGM.
• 📌 Dividend will be paid immediately thereafter, within statutory time limit.

Financial Performance

• Board approved standalone and consolidated unaudited financial results for Q3 and nine months ended 31 Dec 2025.
• Standalone EPS: Rs. 1.11 (Q3), Rs. 9.83 (nine months); Consolidated EPS: Rs. 1.51 (Q3), Rs. 13.69 (nine months).
• Consolidated results include parent, wholly owned subsidiary Amaze Solar Power Pvt Ltd, and joint ventures Swadeshi Distributors LLP and IGR AuSom LLP.
• Consolidated share of net loss Rs. 6.15 lakhs (Q3) and net profit Rs. 420.72 lakhs (nine months) from joint ventures included per other auditor's review.

Auditor Remarks ️

• Limited review reports issued with no material misstatements in standalone results.
• Qualified conclusion on consolidated results due to exclusion of Bsafal KZ Estate LLP's results; impact on profit and investment value unascertained.
• Group's share of profit/loss from joint venture Bsafal KZ Estate LLP not recognized, causing departure from equity method accounting.

Governance & Compliance

• Audit Committee reviewed results; Board approved and authorized release on 12 February 2026.
• No investor complaints pending at quarter start; three complaints received and resolved during the quarter.

Business Segments

• Single primary business segment: trading in commodities, bullions, gold jewellery, diamonds, derivatives, shares, and securities.