Aditya Consumer Marketing Limited's Board of Directors, in its meeting held on Friday, May 8, 2026, considered and approved the Standalone Audited Financial Results for the half year and year ended March 31, 2026, along with the Audited Financial Statements for the financial year ended March 31, 2026. The filing was made in compliance with Regulation 30 and 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The board meeting commenced at 01:45 PM and concluded at 02:10 PM. The statutory auditor, Nirmal & Associates, Chartered Accountants (FRN 002523C), issued an audit report with an unmodified opinion on the standalone financial results.

Financial Performance Overview

The company reported a narrowed net loss for the full year, reflecting an improvement over the prior year. The following table presents the key financial highlights for the year ended March 31, 2026, compared to the previous year (all amounts in INR crores):

For the full year FY26, revenue from operations stood at ₹91.39 crore, compared to ₹97.41 crore in FY25. Total expenses for FY26 were ₹94.29 crore against ₹101.99 crore in FY25. The net loss narrowed to ₹2.13 crore in FY26 from ₹3.83 crore in FY25. Purchases of stock-in-trade for the year stood at ₹62.91 crore, while employee benefits expense was ₹15.76 crore. Finance costs declined to ₹0.45 crore from ₹0.59 crore in the prior year.

Segment-Wise Performance

The company operates across three business segments — Salon, Food & Beverages, and Retail Store. The following table presents segment revenue and results for FY26 versus FY25 (all amounts in INR crores):

The Salon and Food & Beverages segments recorded year-on-year revenue growth, with Salon revenue rising to ₹6.48 crore from ₹5.97 crore and Food & Beverages growing to ₹24.85 crore from ₹23.37 crore. The Retail Store segment, which is the largest contributor, saw revenue decline to ₹60.07 crore from ₹68.07 crore. All three segments reported pre-tax and pre-interest losses, though losses narrowed across each segment compared to FY25.

Balance Sheet Highlights

The following table summarises key balance sheet figures as at March 31, 2026, compared to March 31, 2025 (all amounts in INR crores):

Cash and bank balances improved to ₹12.16 crore from ₹11.62 crore, while reserves and surplus declined to ₹3.93 crore from ₹6.06 crore, reflecting the accumulated losses for the year.

Cash Flow Summary

The following table presents the cash flow statement for the year ended March 31, 2026 (all amounts in INR crores):

Net cash from operating activities stood at ₹0.97 crore for FY26, compared to ₹3.23 crore in FY25. Capital expenditure on purchase of property, plant and equipment was ₹1.39 crore during the year.

Auditor's Opinion and Compliance

The standalone financial results were reviewed and recommended by the Audit Committee before being approved by the Board. Nirmal & Associates, Chartered Accountants, issued an audit report with an unmodified opinion, confirming the results are presented in accordance with Regulation 33 of the SEBI (LODR) Regulations, 2015, and give a true and fair view in conformity with applicable Indian Accounting Standards. The results are available on the BSE India website and the company's website at www.adityaconsumer.com . The intimation and financial results were signed by Hridaya Narayan Tiwari, Company Secretary, and the financial statements were authenticated by Yashovardhan Sinha, Managing Director (DIN: 01636599), and Anil Kumar Singh, Chief Financial Officer, from the company's registered office in Patna.

Aditya Consumer Marketing Limited has filed its quarterly compliance certificate with BSE Limited, confirming adherence to regulatory requirements for the quarter ended March 31, 2026. The submission demonstrates the company's commitment to maintaining proper corporate governance and regulatory compliance standards.

Regulatory Compliance Details

The compliance certificate was submitted under Regulation 74(5) of SEBI (Depositories & Participants) Regulations, 2018. Company Secretary Hridaya Narayan Tiwari made the submission to BSE Limited on April 8, 2026, ensuring timely regulatory reporting.

Certificate Verification Process

Cameo Corporate Services Limited, serving as the company's Registrar & Share Transfer Agent, issued the compliance certificate on April 6, 2026. The certificate confirms that all securities received from depository participants for dematerialisation during the quarter were properly processed and confirmed to the depositories.

The verification process included several key compliance measures:

• Securities received for dematerialisation were confirmed (accepted/rejected) to depositories within stipulated timeframes
• All securities comprised in the certificates have been listed on stock exchanges where previously issued securities are listed
• Security certificates received for dematerialisation were mutilated and cancelled after due verification
• Depository names were substituted in the register of members as registered owners within regulatory time limits

Corporate Information

Aditya Consumer Marketing Limited operates as an ISO 9001:2015 certified company with CIN L52190BR2002PLC009872. The company maintains an extensive retail presence across Bihar, operating multiple business verticals including Go! Super Market, Go! Salon, Go! Banquet & Conference Hall, Yo! China restaurants, and Take-Away-Express outlets.

Regulatory Framework

The SEBI (Depositories & Participants) Regulations, 2018 mandate listed companies to submit quarterly compliance certificates confirming proper handling of dematerialisation processes. This regulatory requirement ensures transparency in securities handling and protects investor interests through proper documentation and verification procedures.