Abans Enterprises Limited has opened a special window for one year from February 05, 2026 to February 04, 2027 to facilitate the re-lodgment of transfer requests and dematerialisation of physical shares. This initiative is aimed at shareholders whose shares were sold or purchased prior to April 01, 2019, but were rejected, returned, or not attended to by the company or its Registrar and Share Transfer Agent due to deficiencies in documents or processes.

The special window has been established pursuant to SEBI Circular No. HO/38/13/11(2)2026-MIRSD-POD/I/3750/2026 dated January 30, 2026, and Regulation 30 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015. The company has published the necessary advertisements in the Financial Express and Mumbai Lakshadeep newspapers to ensure wide dissemination of this information.

Shareholders holding physical shares that fall under the specified criteria can utilize this window to regularize their holdings. The process allows for the transfer of shares and their conversion to dematerialised form, thereby enabling shareholders to update their records and participate in the market ecosystem more effectively.

The intimation regarding this special window has been submitted to BSE Limited and Metropolitan Stock Exchange of India Limited. Further details and the official advertisement are available on the company's website at www.abansenterprises.com .

Key Details of the Special Window

Abans Enterprises Limited held its Board of Directors meeting on May 12, 2026, to consider and approve the Audited Financial Results (Standalone and Consolidated) for the quarter and financial year ended March 31, 2026. The meeting commenced at 17:00 IST and concluded at 18:00 IST. The statutory auditor, M/s. CLASS & CO. LLP, issued an unmodified audit opinion on both the Standalone and Consolidated Financial Results. Subsequently, pursuant to Regulation 30 and 47 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, Abans Enterprises filed a disclosure on May 13, 2026, confirming publication of the audited standalone and consolidated financial results in the following newspapers:

The intimation was signed by Sahil Gurav, Company Secretary and Compliance Officer (Membership No.: A65385), and the results are also available on the company's website at www.abansenterprises.com .

Standalone Financial Performance

On a standalone basis, Abans Enterprises reported a net loss for FY26, reversing the profitability recorded in the previous year. For Q4 FY26, standalone revenue from operations stood at ₹1,876.39 lakhs against ₹8,305.97 lakhs in Q4 FY25, while net profit after tax came in at ₹103.78 lakhs compared to ₹242.95 lakhs in the year-ago quarter. The following table summarises the key standalone financial metrics:

For the full year FY26, standalone revenue from operations grew to ₹18,843.74 lakhs from ₹10,545.39 lakhs in FY25. However, total expenses of ₹19,366.37 lakhs exceeded total income of ₹19,174.21 lakhs, resulting in a pre-tax loss of ₹192.16 lakhs against a pre-tax profit of ₹440.04 lakhs in FY25. After accounting for a net tax credit of ₹34.00 lakhs, the standalone net loss after tax stood at ₹158.16 lakhs for FY26, compared to a net profit of ₹317.36 lakhs in FY25. The paid-up equity share capital remained unchanged at ₹1,394.98 lakhs (face value ₹2/- each), while other equity stood at ₹826.72 lakhs as at March 31, 2026, against ₹986.74 lakhs a year earlier.

Standalone Balance Sheet Highlights

The standalone balance sheet reflects a significant reduction in total assets, primarily driven by a sharp decline in current assets. Key balance sheet figures are presented below:

The substantial reduction in total assets from ₹10,558.95 lakhs to ₹3,375.56 lakhs was largely attributable to a steep fall in inventories from ₹5,514.72 lakhs to ₹99.06 lakhs, and a decline in current borrowings from ₹7,883.67 lakhs to ₹473.26 lakhs. Cash and cash equivalents improved to ₹253.83 lakhs from ₹182.13 lakhs. On the standalone cash flow front, net cash from operating activities stood at ₹5,779.71 lakhs for FY26, compared to a net outflow of ₹1,139.46 lakhs in FY25, reflecting the significant unwinding of inventory positions.

Consolidated Financial Performance

On a consolidated basis, Abans Enterprises reported a profit after tax of ₹396.40 lakhs for FY26, though this represents a significant decline from ₹1,884.61 lakhs in FY25. The consolidated results encompass the performance of the holding company and its subsidiaries — Abans Jewels Limited (100%, India), Abans Gems & Jewels Trading FZE (100%, UAE), and Splendid International Limited (100%, Mauritius). Key consolidated financial metrics are summarised below:

Consolidated revenue from operations surged to ₹13,81,282.32 lakhs in FY26 from ₹3,84,976.04 lakhs in FY25, reflecting significant scale-up in trading operations. Despite the strong revenue growth, consolidated profit before tax declined to ₹841.11 lakhs from ₹3,154.25 lakhs in FY25. After tax expense of ₹444.71 lakhs, consolidated profit after tax stood at ₹396.40 lakhs. Total comprehensive income for the group was ₹1,024.62 lakhs for FY26, compared to ₹2,059.98 lakhs in FY25. Other equity on a consolidated basis stood at ₹20,242.55 lakhs as at March 31, 2026, against ₹19,217.93 lakhs a year earlier.

Consolidated Balance Sheet and Cash Flow Highlights

The consolidated balance sheet also reflected a notable contraction in total assets, primarily due to a reduction in inventories and current borrowings. Key figures are as follows:

On the consolidated cash flow front, net cash from operating activities stood at ₹16,063.78 lakhs for FY26, compared to a net outflow of ₹19,308.60 lakhs in FY25. Net cash used in investing activities was ₹3,678.54 lakhs, while net cash used in financing activities was ₹11,995.71 lakhs. Cash and cash equivalents at the end of the period stood at ₹1,829.67 lakhs, compared to ₹1,426.71 lakhs at the beginning of the period.

Key Corporate Developments

The auditor's report drew attention to a notable corporate development during the year. The Board of Directors, at its meeting held on February 05, 2026, approved the withdrawal of the Scheme of Amalgamation of Abans Jewels Limited — a wholly owned subsidiary — with Abans Enterprises Limited. The board noted that in view of evolving business and market dynamics, the expected benefits of the proposed amalgamation were not sufficiently demonstrable at this stage. The withdrawal was effected by passing respective resolutions of the Transferor and Transferee Companies, and the Hon'ble National Company Law Tribunal (NCLT) disposed of the scheme as withdrawn vide its order dated March 12, 2026. The company has confirmed that this withdrawal has no impact on the financial position or results of the company.

Additionally, the company recognised a past service cost of Rs. 22,367 in the Statement of Profit & Loss under employee benefit expenses, pursuant to an actuarial valuation report obtained in response to the Government of India's notification of four Labour Codes on November 21, 2025. The results were reviewed by the Audit Committee and approved by the Board, and the intimation was signed by Jinesh Savla, Whole-time Director and CEO (DIN: 11286253), and filed by Sahil Gurav, Company Secretary and Compliance Officer (Membership No.: A65385).