Aravali Securities & Finance Limited held a Board of Directors meeting on May 8, 2026, at its registered office in Gurgaon, Haryana, wherein the standalone audited financial results for the quarter and year ended March 31, 2026 were reviewed by the Audit Committee and subsequently approved by the Board. The meeting commenced at 02:30 P.M. (IST) and concluded at 3:15 P.M. (IST). Statutory auditors M/s Rajan Goel & Associates (Firm Registration No. 004624N) issued an unmodified audit opinion on the annual financial results in accordance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. Managing Director Naresh Kumar Magoo confirmed the declaration of unmodified audit opinion pursuant to Regulation 33(3)(d) of the SEBI Listing Regulations. Subsequently, on May 9, 2026, the audited financial results were published in the Financial Express (English Edition) and Jan Satta (Hindi Edition), fulfilling the newspaper publication requirement under Regulation 33 of the SEBI Listing Regulations. Company Secretary and Compliance Officer Aakanksha Jaiswal communicated the publication to BSE Limited's Department of Corporate Services.

Annual Financial Performance

For the full year ended March 31, 2026, Aravali Securities & Finance reported a narrowing of losses compared to the previous fiscal year. Total revenue, comprising entirely of other income with nil revenue from operations, rose to Rs 95.47 lacs from Rs 90.93 lacs in FY25. Total expenses declined to Rs 113.52 lacs from Rs 121.25 lacs, reflecting improvements across key cost heads. The following table summarises the annual financial performance (Rs. in lacs):

Quarterly Financial Performance

For the quarter ended March 31, 2026, the company recorded total revenue of Rs 24.34 lacs, compared to Rs 23.93 lacs in the preceding quarter ended December 31, 2025, and Rs 23.12 lacs in the corresponding quarter of the previous year. The net loss after tax for Q4 FY26 stood at Rs 4.40 lacs, compared to Rs 4.43 lacs in Q3 FY26 and Rs 9.05 lacs in Q4 FY25. The following table presents the quarterly comparison (Rs. in lacs):

Balance Sheet Highlights

As at March 31, 2026, the company's total assets stood at Rs 346.78 lacs, compared to Rs 352.31 lacs as at March 31, 2025. Equity share capital remained unchanged at Rs 1,515.38 lacs, while other equity stood at Rs (1,625.44) lacs, resulting in a total negative equity of Rs (110.06) lacs. Current borrowings remained flat at Rs 369.41 lacs. Key balance sheet figures are presented below (Rs. in lacs):

Cash Flow Summary

The company generated net cash from operating activities of Rs 14.02 lacs in FY26, compared to Rs 9.49 lacs in FY25. Net cash used in financing activities was Rs (16.65) lacs in FY26, against Rs (3.97) lacs in FY25. As a result, cash and cash equivalents decreased by Rs (2.63) lacs during FY26, closing at Rs 42.90 lacs as at March 31, 2026, compared to Rs 45.53 lacs at the beginning of the period. The following table presents the cash flow statement (Rs. in lacs):

Related Party Transactions

During the year ended March 31, 2026, notable related party transactions included lease/rent income of Rs 92.72 lacs from enterprises in which a director or relative has significant influence, interest expenditure of Rs 10.80 lacs to such enterprises and Rs 54.07 lacs to directors, and remuneration paid to key management personnel of Rs 16.50 lacs. Rent paid to related enterprises amounted to Rs 4.92 lacs, while sitting fees paid to directors stood at Rs 0.64 lacs. Outstanding payables as at March 31, 2026 stood at Rs 160.80 lacs to related enterprises and Rs 272.06 lacs to directors, while outstanding receivables from related enterprises stood at Rs 0.95 lacs. The key related party transactions are summarised below (Rs. in lacs):

The company's operations remain confined to a single segment — providing financial and other advisory services — with no separate reportable operating segments as per Ind AS 108.

Source: None/Company/INE068C01015/93459726-1d5b-4ae1-accd-50863db3b241.pdf

Aravali Securities & Finance Limited has officially disclosed its related party transactions for the financial year ended March 31, 2026. The disclosure, submitted to the BSE Limited on May 08, 2026, complies with Regulation 23(9) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015. The report provides a detailed breakdown of transactions with various related parties on a standalone basis.

Related Parties and Relationships

The company identified several related parties, categorizing them into enterprises where a director or their relative holds significant influence, Key Management Personnel, and Non-Executive Directors. Notable enterprises include Carma Arts & Crafts Private Limited, Devi Overseas Private Limited, and Remus India Private Limited. The Key Management Personnel listed include Mrs. Chandra Lekha Poddar as Chairperson and Mr. Naresh Kumar Magoo as Managing Director, among others.

Financial Transactions Overview

The financial data reveals specific transactions undertaken during the year. The company recorded a lease/rent income of Rs. 92.72 lacs from enterprises under director influence. Additionally, interest expenditure amounted to Rs. 10.80 lacs for these enterprises and Rs. 54.07 lacs for directors. Rent paid totaled Rs. 4.92 lacs, while remuneration paid to Key Management Personnel stood at Rs. 16.50 lacs.

Outstanding Balances

As of March 31, 2026, the company reported outstanding balances with its related parties. The outstanding receivables (debit) from enterprises under director influence were Rs. 0.95 lacs. On the liabilities side, outstanding payables (credit) to these enterprises were Rs. 160.80 lacs, while payables to directors amounted to Rs. 272.06 lacs.

The disclosure was signed by Aakanksha Jaiswal, Company Secretary and Compliance Officer, and authenticated by the statutory auditors, Rajan Goel & Associates, Chartered Accountants.