Macfos Ltd has clarified to BSE Limited that the delay in submitting the XBRL filing for its Board Meeting Outcome regarding a bonus issue was due to an inadvertent oversight. The company confirmed that while the initial announcement was submitted in PDF format within the prescribed timeline under Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, the corresponding XBRL submission was missed unintentionally.

The company stated in its reply dated July 10, 2026, that the omission was not a deliberate act of non-compliance. Following the exchange's communication dated July 7, 2026, Macfos Ltd promptly submitted the pending XBRL filing on July 9, 2026, at 13:18:04. The acknowledgement number for the submission is 0907261318043352054.

Compliance Assurance

Macfos Ltd reiterated its commitment to complying with the SEBI (LODR) Regulations, 2015. The company acknowledged the specific instance of delay and assured the exchange that it would implement additional internal checks. These measures aim to ensure that all corresponding XBRL filings are submitted within the 24-hour window following the PDF announcement submission to prevent recurrence.

The response was signed by Sagar Subhash Gulhane, Company Secretary & Compliance Officer, on behalf of Macfos Limited. The company requested that the exchange treat the clarification as satisfactory and close the matter.

Macfos Limited resubmitted its consolidated audited financial results for the quarter, half year, and year ended 31st March 2026, pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The resubmission, dated 12th May 2026, was necessitated by a clerical error identified in the Consolidated Cash Flow Statement, wherein the line items "Inventories" and "Trade Receivables" were inadvertently interchanged in their respective positions. The company confirmed that all other financial data, figures, disclosures, and statements forming part of the audited financial results remain entirely unchanged.

Nature of the Correction

The Company Secretary and Compliance Officer, Sagar Gulhane, communicated the correction to the BSE Corporate Relationship Department, clarifying that the error was purely clerical in nature. The revised Consolidated Financial Results have been resubmitted with the correct positioning of the two line items in the Consolidated Cash Flow Statement. The Board of Directors had originally approved the audited financial results at their meeting held on 28th April 2026, and the statutory auditors, Kishor Gujar & Associates, Chartered Accountants (Firm Registration No. 116747W), issued an unmodified audit opinion on both standalone and consolidated results.

Standalone Financial Performance — Year Ended 31st March 2026

The standalone audited financial results reflect strong revenue growth for the year ended 31st March 2026. The following table summarises the key standalone financial metrics:

On the standalone balance sheet as at 31st March 2026, total assets stood at INR Rs. 16,021.50 lacs compared to INR Rs. 10,792.54 lacs as at 31st March 2025. Shareholders' funds increased to INR Rs. 9,596.65 lacs from INR Rs. 7,031.77 lacs, reflecting the growth in reserves and surplus. Inventories were reported at INR Rs. 7,957.15 lacs and trade receivables at INR Rs. 1,325.12 lacs as at 31st March 2026.

Consolidated Financial Performance — Year Ended 31st March 2026

The consolidated results encompass Macfos Limited (Holding/Parent Company), Nuo Zhan Technologies Limited (Wholly Owned Subsidiary), and Macfos Electronics Private Limited (99.99% subsidiary). The consolidated financial highlights for the year ended 31st March 2026 are presented below:

On the consolidated balance sheet as at 31st March 2026, total assets stood at INR Rs. 16,019.03 lacs against INR Rs. 10,790.23 lacs as at 31st March 2025. Consolidated shareholders' funds were reported at INR Rs. 9,586.74 lacs. The consolidated cash flow statement — the subject of the resubmission — shows net cash used in operating activities of INR Rs. (799.85) lacs, net cash used in investing activities of INR Rs. (333.39) lacs, and net cash from financing activities of INR Rs. 1,287.77 lacs for the year ended 31st March 2026, with cash and cash equivalents at the end of the year at INR Rs. 183.25 lacs.

Bonus Share Issuance and Auditor Details

During the financial year 2025-26, on 11th March 2026, the company issued 941,682 bonus equity shares of ₹10 each in the ratio of 1 (one) equity share for every 10 (ten) existing equity shares held by shareholders, by capitalising the Securities Premium Account. In accordance with Accounting Standard 20 — Earnings Per Share, the basic and diluted EPS for all periods presented have been adjusted retrospectively for the change in the number of equity shares. The audit was conducted by Kishor Gujar & Associates, Chartered Accountants, with CA Laxmi U Rawat (Membership No. 134752) as the signing partner, and the firm holds a valid peer review certificate from the Peer Review Board of ICAI, valid up to 30th June 2028. The financial results were reviewed and recommended by the Audit Committee and approved by the Board of Directors at their meeting held on 28th April 2026.