Ishaan infrastructure & shelters held its Board of Directors meeting on Friday, May 15, 2026, approving the audited standalone financial results for the fourth quarter and full year ended March 31, 2026, pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The meeting commenced at 3:00 p.m. and concluded at 3:50 p.m. The board also took on record the audit reports issued by statutory auditors M/s. Prakash Tekwani & Associates (FRN: 120253W), who issued their reports with unmodified opinions on the financial statements.

Financial Performance Overview

The company reported a net loss for FY26, with total expenses rising sharply against nil revenue from operations. The audited standalone financial results for the quarter and full year ended March 31, 2026 are summarised below:

The company recorded nil revenue from operations for the full year FY26, compared to ₹19.50 lakh in FY25. Total expenses for FY26 stood at ₹23.54 lakh, driven primarily by other expenses of ₹21.00 lakh and employee benefits expense of ₹2.00 lakh. The net loss widened to ₹25.50 lakh in FY26 from ₹5.84 lakh in FY25, with basic and diluted EPS at (₹0.39) for the full year.

Balance Sheet Highlights

The company's financial position as at March 31, 2026 reflects a contraction in total assets compared to the previous year. Key balance sheet metrics are presented below:

Total assets declined to ₹677.06 lakh from ₹709.43 lakh in the previous year. Other equity turned negative at (₹4.23 lakh) compared to a positive ₹21.27 lakh as at March 31, 2025, reflecting the accumulated losses during the year. The company carries nil borrowings on both a current and non-current basis.

Cash Flow Summary

The statement of cash flows for the year ended March 31, 2026 indicates a marginal improvement in operating cash generation:

Net cash from operating activities turned positive at ₹0.77 lakh in FY26, compared to an outflow of ₹12.23 lakh in FY25. Closing cash and cash equivalents stood at ₹1.21 lakh, up from ₹0.44 lakh at the start of the year.

Regulatory Compliance and Audit

The audited standalone financial results were reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on May 15, 2026. The results have been prepared in accordance with Indian Accounting Standards (Ind AS) as prescribed under Section 133 of the Companies Act, 2013. Statutory auditors M/s. Prakash Tekwani & Associates (FRN: 120253W) issued their audit report with an unmodified opinion, confirming the results present a true and fair view of the company's financial position. The company operates in a single segment. The intimation was signed by Pratik Ashok Kumar Patwari, Managing Director (DIN: 11060670), and submitted to BSE Limited on May 15, 2026.

Ishaan infrastructure & shelters Limited has issued a clarification to BSE Limited regarding the recent movement in its share price, responding to an exchange inquiry dated April 07, 2026. The company addressed concerns about significant price fluctuations in its securities through an official communication dated April 09, 2026.

Regulatory Compliance Statement

The company emphasized its continued compliance with SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. Ishaan Infrastructures stated that it has consistently disclosed all material information and events, including potentially price-sensitive developments, to stock exchanges in a timely and transparent manner.

No Material Developments

The management clarified that as of the communication date, there is no material information, event, or price-sensitive development requiring disclosure under Regulation 30 of SEBI LODR Regulations. The company specifically mentioned that there are no ongoing negotiations, discussions, corporate actions, or other matters that could influence share price or volume movement.

Market-Driven Movement

Ishaan Infrastructures attributed the share price movement to market-driven factors beyond its control. The company identified several contributing factors:

• General market conditions
• Investor perception
• External macroeconomic factors

The management emphasized that these factors are outside the company's influence and control.

Corporate Governance Commitment

The company reaffirmed its commitment to maintaining high standards of corporate governance and regulatory compliance. Ishaan Infrastructures assured stakeholders that it will continue fulfilling its obligations under SEBI LODR Regulations and will promptly inform stock exchanges of any material events or information as they become reportable under applicable laws.

The clarification was signed by Pratik Ashok Kumar Patwari, Managing Director (DIN: 11060670), on behalf of the company. The communication demonstrates the company's proactive approach to addressing regulatory inquiries and maintaining transparency with market participants.