CMM Infraprojects Limited reported a net profit of ₹127.42 lakh for the financial year ended March 31, 2026, a significant increase compared to ₹34.74 lakh in the previous year. The profitability was primarily driven by an exceptional gain of ₹2,125.82 lakh recognized during the year, which arose from the write-off of liabilities exceeding assets written off as part of the Corporate Insolvency Resolution Process (CIRP). Total revenue for the year stood at ₹4,331.52 lakh, while total expenditure was ₹6,329.92 lakh.

The Board of Directors approved the audited financial results for the half year and financial year ended March 31, 2026, at a meeting held on May 30, 2026. The statutory auditors, SPARK & Associates Chartered Accountants LLP, issued a qualified opinion on the financial results. The qualification stems from the company's inability to cancel equity shares held by promoters and reduce equity share capital as envisaged in the approved Resolution Plan. This is due to a discrepancy between the promoter and public shareholding pattern detailed in the Hon'ble NCLT Order dated November 11, 2024, and the actual shareholding pattern as of that date. The company has filed an Interlocutory Application before the NCLT seeking rectification and clarification on the capital structure.

Pending the disposal of the application and the issuance of a consequential order by the NCLT, the company has not accounted for the proposed cancellation and reduction of equity share capital. Consequently, the auditors were unable to determine the extent of the required reduction and its impact on Equity Share Capital and Securities Premium. The management stated that this qualification does not have a financial impact and that due effect will be given upon receipt of the NCLT order.

In addition to the qualified opinion, the auditors drew attention to an interest receivable amounting to ₹44.93 lakh from a bank, which is currently under dispute. No legal proceedings or formal action have been initiated by the company to recover the amount as of the year-end. Due to the absence of concrete steps towards recovery, the auditors were unable to ascertain the recoverability of this receivable and its consequent impact on the financial statements.

The company's financial position shows total assets at ₹5,554.71 lakh as of March 31, 2026, a decrease from ₹14,416.73 lakh in the previous year. Shareholders' funds improved to ₹3,938.47 lakh from ₹2,908.64 lakh, driven by an increase in reserves and surplus to ₹2,371.14 lakh. The earnings per share (EPS) for the year increased to ₹6.57 from ₹0.19 in the prior year.

Financial Performance Summary

Key Audit Matters

The audit report highlighted that the company exited the CIRP following the approval of the Resolution Plan by the Hon'ble NCLT. A Monitoring Committee has been constituted to oversee the implementation of the plan. The discrepancy in shareholding arose because the promoter group sold 54,60,000 equity shares (representing 34.84%) during the CIRP period, preventing the cancellation of promoter shares as originally ordered.

CMM Infraprojects Limited has formally submitted its Certificate of Compliance for the Structured Digital Database to the National Stock Exchange of India Limited, fulfilling its obligations under Regulation 3(5) and 3(6) of the SEBI (Prohibition of Insider Trading) Regulations, 2015. The submission, dated April 30, 2026, was made pursuant to SEBI Circular No. SEBI/HO/ISD/ISD/CIR/P/2020/133 dated July 23, 2020, and applicable NSE exchange requirements.

Compliance Certificate Details

The compliance certificate was issued by CS Dipika Kataria, Practicing Company Secretary, following an examination of the company's relevant registers, records, forms, returns, and disclosures. The certificate covers the quarter and financial year ended March 31, 2026, and was signed on April 28, 2026, from Indore.

The following key details of the submission are outlined below:

SDD Compliance Findings

CS Dipika Kataria certified that CMM Infraprojects Limited's Structured Digital Database was maintained in accordance with all applicable provisions of the SEBI (PIT) Regulations, 2015 during the review period. The certificate confirmed compliance across the following parameters:

• The company has a Structured Digital Database in place
• Access controls exist governing who can access the SDD
• All Unpublished Price Sensitive Information (UPSI) disseminated during the previous quarter or year has been captured in the database
• The system has captured the nature of UPSI along with date and time
• The database has been maintained internally with an audit trail
• The database is non-tamperable and capable of maintaining records for 8 years

Event Capture and Non-Compliance Status

The certifying company secretary confirmed that CMM Infraprojects Limited was required to capture 7 (Seven) events during the financial year ended March 31, 2026, and has captured all 7 (Seven) of the said required events. No non-compliances were observed in the previous quarter or financial year ended March 31, 2026.

The submission was signed by CS Durga Goyal, Company Secretary and Compliance Officer of CMM Infraprojects Limited, and digitally authenticated on April 30, 2026.