The Board of Directors of Abhishek Integrations Limited convened a meeting on Tuesday, May 12, 2026, commencing at 3:00 PM and concluding at 3:30 PM. The board approved the audited standalone financial results for the half year and year ended March 31, 2026, alongside several key corporate actions including a preferential equity share issuance and new appointments. Statutory auditors M/s. Gattani & Associates, Chartered Accountants, Ahmedabad, issued an audit report with an unmodified opinion on the financial results.

FY26 Financial Performance

For the full year ended March 31, 2026, Abhishek Integrations reported net income from operations of Rs. 2,824.63 lakhs, compared to Rs. 2,635.83 lakhs in FY25. Total income, including other income of Rs. 5.56 lakhs, stood at Rs. 2,830.19 lakhs versus Rs. 2,652.57 lakhs in the prior year. Net profit for FY26 came in at Rs. 80.24 lakhs against Rs. 102.56 lakhs in FY25. The following table summarises the key financial metrics:

For the second half year ended March 31, 2026, the company recorded net income from operations of Rs. 1,427.53 lakhs and net profit of Rs. 47.62 lakhs, compared to Rs. 1,487.62 lakhs and Rs. 74.21 lakhs respectively for the half year ended March 31, 2025.

Segment-Wise Performance

Abhishek Integrations operates across three business segments: Infrastructural & Utility Services, Manufacturing & Trading in Electrical Goods, and Trading in Coal. The Infrastructural & Utility Services segment remained the dominant revenue contributor for FY26.

Segment results (profit before tax and interest) for FY26 totalled Rs. 374.23 lakhs versus Rs. 341.29 lakhs in FY25. Total segment assets as at March 31, 2026 stood at Rs. 2,426.45 lakhs, while total segment liabilities were Rs. 1,320.12 lakhs.

Balance Sheet Highlights

As at March 31, 2026, total assets stood at Rs. 2,426.44 lakhs compared to Rs. 2,018.32 lakhs as at March 31, 2025. Shareholders' funds increased to Rs. 1,106.32 lakhs from Rs. 1,026.07 lakhs, supported by reserves and surplus of Rs. 504.16 lakhs. Current liabilities rose to Rs. 1,257.04 lakhs from Rs. 881.78 lakhs, primarily driven by an increase in short-term borrowings to Rs. 994.18 lakhs from Rs. 683.81 lakhs. Cash and cash equivalents at year-end were Rs. 11.56 lakhs, compared to Rs. 38.32 lakhs at the start of the year.

Preferential Issue of Equity Shares

The board approved the issue and allotment of up to 3,16,500 equity shares of face value Rs. 10.00 each on a preferential basis, at an issue price of Rs. 55.00 per share, including a share premium of Rs. 45.00 per equity share. This is subject to approval from regulatory and statutory authorities and shareholders at an Extra-Ordinary General Meeting. A valuation report obtained from Manish Santosh Buchasia, Registered Valuer (Registration No.: IBBI/RV/03/2019/12235), dated May 12, 2026, determined the minimum issue price at Rs. 42.05 per equity share, including share premium of Rs. 32.05 per equity share. The proposed allottee is Jyoti Sanjay Dubey, under the Promoters & Promoters' Group category.

Other Corporate Actions

The board approved several additional resolutions during the meeting:

• Secretarial Auditor Appointment: M/s. Hardik Jetani & Associates, Practicing Company Secretary (Membership No. FCS: 13678; CP No: 22171), appointed as Secretarial Auditor for FY 2026-27, effective April 1, 2026.
• Scrutinizer Appointment: M/s. Hardik Jetani & Associates also appointed as Scrutinizer for the remote e-voting process at the Extra-Ordinary General Meeting.
• E-Voting Agency: National Securities Depository Limited (NSDL) appointed as Remote E-Voting Agency for resolutions at the Extra-Ordinary General Meeting.
• Extra-Ordinary General Meeting: Scheduled for Thursday, June 11, 2026, to be held through Video Conferencing/Other Audio Visual Means (VC/OAVM).

The company reported nil investor complaints pending at the beginning, received, disposed, or unresolved at the end of the half year ended March 31, 2026. The board noted that IND AS is not currently applicable to the company, and figures have been regrouped or rearranged wherever necessary for comparability.

Abhishek Integrations Limited has informed the National Stock Exchange of India Limited that the provisions of Regulation 23(9) of the SEBI (Listing Obligations and Disclosure Requirements) (Amendments) Regulation, 2018, relating to the disclosure of Related Party Transactions on a consolidated basis, are not applicable to the company. The communication, dated May 12, 2026, was addressed to the Listing Department of the National Stock Exchange of India Limited and signed by Sanjay Dubey, Chairman & Managing Director.

Regulatory Exemption Under SEBI LODR

The company has cited Regulation 15(2) of the SEBI LODR Regulations as the basis for this non-applicability. Under this provision, certain listed entities are exempt from the requirements of Regulation 23(9), which mandates the disclosure of Related Party Transactions on a consolidated basis. Abhishek Integrations Limited has confirmed that it falls within the exemption criteria prescribed under this regulation.

Key Details of the Disclosure

The following table summarises the key parameters of the regulatory communication submitted by the company:

Basis for Non-Applicability

Pursuant to Regulation 15(2) of the SEBI LODR Regulations, the company has stated that there are no related party transactions requiring disclosure within the limits specified under Regulation 23 of the SEBI LODR Regulations for the half year ended March 31, 2026. The company has requested the exchange to take the disclosure on record accordingly.