HAS Lifestyle Limited has appointed M/S. S. Rajesh & Co. (FRN No.: 108429W) as its internal auditor for the financial year 2025-26, effective August 20, 2026. The juice bar operator made the announcement following a Board of Directors meeting held at its registered office in Mumbai on Thursday, August 20, 2026.

The Board approved the appointment to ensure compliance with statutory requirements under Regulation 30 read with Part A of Schedule III of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. M/S. S. Rajesh & Co., a Chartered Accountants firm with over a decade of experience in the field, is not related to any director of the company.

Auditor Appointments

The Board approved the following regulatory appointments:

• Internal Auditor: M/S. S. Rajesh & Co., Chartered Accountants (FRN No.: 108429W), was appointed with effect from August 20, 2026, for the financial year 2025-26.
• Secretarial Auditor: CS Divya Mohta, a practicing company secretary bearing Membership No. 47040 and Certificate of Practice No. 17217, was appointed with effect from August 20, 2026.

These disclosures were filed with BSE Limited on August 20, 2026.

Corporate Governance

The appointments reinforce HAS Lifestyle Limited’s commitment to maintaining robust internal controls and secretarial compliance. Niru Kanodia, Director (DIN: 02651444), signed off on the disclosure from the company’s headquarters in Andheri East, Mumbai.

HAS Lifestyle Limited reported a net profit of ₹3.83 crore for the financial year ended March 31, 2026, a significant increase of 347% from ₹0.86 crore in the previous year. The company's revenue from operations surged 37.8% to ₹18.32 crore, driven by its fresh juices and eatables segment. The board of directors approved the audited financial results for the half-year and full year on May 27, 2026, pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. M/s. Gujar and Kulkarni, Chartered Accountants, issued an audit report with an unmodified opinion on the annual audited financial results.

Financial Performance

The company's total revenue for FY26 stood at ₹22.28 crore, up from ₹14.57 crore in FY25. This growth was supported by a 52.7% increase in other income, which rose to ₹3.96 crore. Expenditure for the year increased to ₹17.64 crore from ₹13.52 crore in the previous year, primarily due to higher costs of materials consumed and employee expenses. The profit before tax for the year was ₹4.63 crore, compared to ₹1.06 crore in FY25.

Segment and Operational Details

HAS Lifestyle operates a single segment focused on fresh juices and eatables. The company's earnings per share (EPS) for the year improved to ₹8.05 from ₹1.80 in the previous year. The balance sheet reflects a strengthening of the financial position, with total assets increasing to ₹20.86 crore from ₹16.58 crore. Shareholders' funds rose to ₹16.71 crore, driven by an increase in reserves and surplus to ₹11.95 crore.

Cash Flow and Assets

The company generated a net cash flow of ₹4.72 crore from operating activities during the year. Cash and cash equivalents as of March 31, 2026, stood at ₹1.55 crore, up from ₹1.07 crore in the previous year. Non-current investments constituted a significant portion of the assets, valued at ₹14.88 crore. The trading window for dealing in the company's securities, which was closed on April 1, 2026, will reopen 48 hours after the submission of the financial results.

Key Financial Metrics for FY26