Art Nirman Limited reported a 74% decline in net profit to ₹51.99 lakh for the financial year ended March 31, 2026, despite a 21% increase in revenue from operations to ₹3,323.59 lakh. The company’s board approved the audited standalone financial results for the year and quarter ended March 31, 2026, during a meeting held on May 26, 2026. The statutory auditor, M/s KDN & Associates LLP, issued an audit report with an unmodified opinion on the standalone financial statements.

Revenue from operations for the year rose to ₹3,323.59 lakh from ₹2,738.52 lakh in the previous year. Total income increased to ₹3,359.71 lakh from ₹2,778.38 lakh. However, total expenses surged to ₹3,294.91 lakh, up from ₹2,581.81 lakh in the prior year, driven by higher finance costs and other expenses. Profit before tax for the year stood at ₹64.80 lakh, a significant decrease from ₹196.57 lakh in FY25.

For the quarter ended March 31, 2026, the company reported a net profit of ₹8.93 lakh, down from ₹77.39 lakh in the corresponding quarter of the previous year. Revenue for the quarter was ₹2,248.13 lakh, compared to ₹892.39 lakh in Q4FY25. The board also re-appointed M/s D.K. Thakkar & Co., Chartered Accountants, as the internal auditor for the financial year 2026-27.

The company’s cash and cash equivalents improved to ₹260.22 lakh as of March 31, 2026, from ₹10.06 lakh a year earlier. The balance sheet shows total assets at ₹14,237.10 lakh, up from ₹6,881.74 lakh in the previous year. Non-current borrowings increased substantially to ₹7,282.24 lakh from ₹1,795.78 lakh, while current borrowings stood at ₹14.11 lakh.

Financial Performance for FY26

The financial results were reviewed by the Audit Committee and approved by the Board. The company operates in a single segment, Real Estate, and conducted all business operations within India.

Art Nirman Limited has filed its annual disclosure under Regulation 31(4) of the SEBI (Substantial Acquisition of Shares & Takeovers) Regulations, 2011 for the financial year ended March 31, 2026. The filing was submitted to the National Stock Exchange of India Limited on April 3, 2026, by Ankita Sanjay Jain, the Company Secretary & Compliance Officer.

The disclosure details the shareholding status of the promoters, including the promoter group and Persons Acting in Concert (PAC). According to the filing, these entities collectively hold 1,84,04,000 equity shares in art nirman . The document confirms that there has been no encumbrance of shares, whether direct or indirect, during the financial year under review.

The declaration was made on behalf of the promoters and promoter group by Mr. Ashokkumar Raghuram Thakker, an authorized signatory. The disclosure provides a breakdown of the individuals and entities falling under the promoter and promoter group categories.

Promoter and Promoter Group Details

The following table outlines the individuals and entities classified as promoters or part of the promoter group:

The company has requested the exchange to place this information on record. The filing is a mandatory compliance requirement under the takeover regulations to ensure transparency regarding the holdings of key stakeholders.