Arman Financial Services Limited has scheduled a board meeting for May 27, 2026, to consider and approve the audited financial results for the quarter and year ended March 31, 2026. The meeting will cover both standalone and consolidated financial statements.

Agenda for the Meeting

The primary agenda for the board meeting is the consideration and approval of the audited financial results for the period ending March 31, 2026. This includes the results for the fourth quarter of the fiscal year 2026 and the annual results for the full fiscal year.

Trading Window Closure

In accordance with the company’s Code of Conduct for Prevention of Insider Trading and Fair Disclosure, the trading window for designated persons and their immediate relatives has been closed since April 01, 2026. This window will remain closed until 48 hours after the declaration of the audited financial results.

The company has informed the stock exchanges regarding the meeting schedule and the subsequent closure of the trading window to ensure compliance with regulatory requirements.

Arman Financial Services has received a favourable ruling from the Commissioner of Income Tax (Appeals) [CIT(A)], Income Tax Department, in connection with its income tax appeal for Assessment Year 2012-13. The order, dated May 05, 2026, was passed under Section 250 of the Income-tax Act, 1961, and pertains to the appeal filed against an assessment order passed under Section 143(3). The company disclosed this development on May 06, 2026, under Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Key Details of the Appellate Order

The appellate authority adjudicated various additions and disallowances made by the Assessing Officer, with the outcome being largely in favour of the company. The following table summarises the key particulars of the order:

Significant Relief Granted on Key Disputed Matter

A central issue in the appeal concerned the treatment of Rs. 15,00,00,000 received by the company in the form of contribution towards Compulsorily Convertible Debentures (CCDs) and equity shares. The Assessing Officer had treated this amount as unexplained cash credits. The appellate authority, however, found this treatment to be untenable. As stated in the order:

"The AO, in treating the amount received of Rs. 15,00,00,000/- by the appellant in the form of contribution towards CCDs/Equity shares as unexplained cash credits, is found to be untenable. Accordingly, the addition made by the AO of Rs. 15,00,00,000/- as unexplained cash credits in the assessment order passed under Section 143(3) of the Act is hereby deleted."

The company confirmed that there is no material adverse financial impact on its operations or finances arising from this order.

Company's Compliance and Representation

Arman Financial Services stated that it had duly represented its case along with necessary evidence and submissions during the appellate proceedings. The company further affirmed that it continues to remain compliant with applicable tax laws and regulations. The disclosure was made in accordance with the company's obligations under the SEBI listing framework, ensuring timely and transparent communication to the stock exchanges.