Aarvi Encon Limited's Board of Directors, at its meeting held on May 22, 2026, approved the audited standalone and consolidated financial results for the quarter and financial year ended March 31, 2026. The statutory audit was conducted by M/s. Jay Shah & Associates, Chartered Accountants, who issued an unmodified opinion on both the standalone and consolidated financial results. The results were reviewed by the Audit Committee prior to board approval, in compliance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Consolidated Financial Performance

Aarvi Encon delivered a strong performance on a consolidated basis for FY26, with revenue from operations growing significantly year-on-year. The following table summarises the key consolidated income statement metrics:

Consolidated revenue from operations for FY26 stood at ₹64,985.18 lakhs, compared to ₹51,038.90 lakhs in FY25. Net profit for FY26 reached ₹1,762.05 lakhs against ₹1,004.45 lakhs in the prior year. Employee benefit expenses, the largest cost component, rose to ₹48,880.39 lakhs in FY26 from ₹37,687.23 lakhs in FY25. Total comprehensive income for FY26 was ₹1,913.48 lakhs, compared to ₹1,050.42 lakhs in FY25.

Standalone Financial Performance

On a standalone basis, Aarvi Encon also recorded growth across key metrics for FY26. The table below presents the standalone results:

Standalone revenue from operations for FY26 was ₹56,992.27 lakhs, up from ₹46,408.10 lakhs in FY25. Standalone net profit for FY26 was ₹1,140.29 lakhs compared to ₹773.49 lakhs in FY25.

Exceptional Items

During FY26, the company recognised two exceptional items that impacted the reported profit figures on both standalone and consolidated bases:

• New Labour Code impact: Effective November 21, 2025, the Government of India consolidated multiple labour legislations into four unified labour codes. Based on actuarial valuation of gratuity as on March 31, 2026, the company recognised an increase in gratuity liability of Rs. 147.75 Lacs as an exceptional item. For billable (associate) employees, the company considers these costs contractually recoverable from customers.
• Gratuity Retention Balance written back: The company reviewed the requirement of maintaining the Gratuity Retention Balance in view of the New Labour Code implementation and, considering adequate provision already made through actuarial valuation, wrote back Rs. 114.02 Lakhs as an exceptional item.

The net impact of total exceptional items for FY26 was Rs. 33.74 lakhs on both the standalone and consolidated statements.

Balance Sheet Highlights

The consolidated balance sheet as at March 31, 2026 reflected total assets of ₹23,694.83 lakhs, compared to ₹21,302.94 lakhs as at March 31, 2025. Equity attributable to owners of the holding company stood at ₹14,206.85 lakhs versus ₹12,532.34 lakhs in the prior year. On a standalone basis, total assets were ₹20,562.52 lakhs as at March 31, 2026, against ₹18,937.64 lakhs as at March 31, 2025.

Dividend and Other Disclosures

The Board of Directors has recommended a final dividend of Rs. 2/- per equity share of face value Rs. 10/- each (20% on face value) for the financial year ended March 31, 2026, subject to approval by members at the ensuing 38th Annual General Meeting. The dividend will be paid within 30 days from the date of the AGM, subject to deduction of tax at source. The date of the AGM and the Record Date will be communicated separately.

The company operates in a single business segment — Technical Manpower Outsourcing — and international turnover constituted merely 0.77% of total turnover for the year under review. Expense from equity-settled share-based payment transactions (ESOP) was Rs. 57.24 Lakhs for the period, included within employee benefit expenses. The consolidated group includes four directly held subsidiaries, two indirectly held subsidiaries, and two associate/joint venture entities across India, UAE, UK, Saudi Arabia, Oman, Indonesia, and Qatar.

Aarvi Encon Limited has scheduled its 33rd Annual General Meeting (AGM) for August 14, 2026, at 11:00 a.m. IST. The meeting will be conducted through Video Conferencing (VC) or Other Audio-Visual Means (OAVM) in compliance with the Companies Act, 2013, and SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The company has engaged National Securities Depository Limited (NSDL) to facilitate the e-voting process for shareholders.

The record date for determining shareholder eligibility for voting is Friday, August 7, 2026. Members whose names appear in the Register of Members or Register of Beneficial Owners as on this date will be entitled to vote through remote e-voting or during the AGM. The remote e-voting period will commence on Tuesday, August 11, 2026, at 9:00 a.m. IST and conclude on Thursday, August 13, 2026, at 5:00 p.m. IST.

Shareholders who have not cast their votes via remote e-voting may exercise their right during the meeting through the e-voting facility. However, members who have already voted remotely will not be entitled to vote again. The Board has appointed M/s. ADCN & Company (Formerly known as Amrita Nautiyal & Associates), Practising Company Secretaries, as the Scrutinizer to ensure a fair and transparent voting process.

The Notice of the 33rd AGM and the Annual Report for the financial year 2025-26 were dispatched electronically on July 22, 2026, to members with registered email addresses. These documents are also available on the company's website at www.aarviencon.com , the NSDL e-voting website, and the National Stock Exchange of India Limited website. Members are requested to update their email addresses and Electronic Bank Mandate details to ensure timely receipt of communications and dividends.

Key Meeting Details

For any assistance regarding the AGM or remote e-voting, members may contact NSDL at evoting@nsdl.co.in or call 022 4886 7000. Queries related to the Annual Report or the meeting can be directed to cs@aarviencon.com .