Divyashakti Ltd

Auditor review and board approval

• Board approved unaudited standalone quarterly results for quarter ended 30 June 2026.
• Independent auditor's review under SRE 2410 found no material misstatement.
• Statement prepared under IND AS 34; review conducted for SEBI LODR Regulations 33 & 52.

Investor complaints status

• No investor complaints were received during 01-04-2026 to 30-06-2026.

Divyashakti Limited Trading Window Closure from 1 July 2026 till 48 hours after the declaration of unaudited financial results for quarter ended 30 June 2026

Audit opinion

• Standalone financial results audited for quarter ended 31 March 2026 and FY26 year-to-date.
• Auditor issued an unqualified true-and-fair opinion under Ind AS and Listing Regulations.

Reporting scope

• Statement covers standalone results for 1 April 2025 to 31 March 2026.
• Quarter ended 31 March 2026 is the balancing figure between audited annual and unaudited nine-month numbers.

Business model

• Divya Shakti Limited is the audited company referenced in the standalone financial results.
• This chunk contains audit-report language only, with no operating segment disclosure.

Audit opinion

• Standalone audited financial results cover quarter ended 31 March 2026 and FY26 year-to-date.
• Auditors issued an unqualified true and fair view opinion under Ind AS and Listing Regulations.
• Quarter ended 31 March 2026 is a balancing figure between audited FY26 and published year-to-date numbers.

Reporting scope

• Statement relates to Divya Shakti Limited standalone financial results.
• Audit report date is 23 May 2026, signed by Pavuluri & Co., Chartered Accountants.

Audited standalone results

• Audited standalone financial results approved for quarter ended 31 March 2026.
• Year-to-date standalone results covered 1 April 2025 to 31 March 2026.
• Auditor stated the results give a true and fair view under Ind AS.

Auditor opinion

• No material misstatement was reported in the audited standalone financial results.
• Auditor noted the quarter figures are balancing figures from annual audited results.