Novus Loyalty reported a revenue from operations of ₹1,274.20 crore for the financial year ended March 31, 2026, compared to ₹1,046.25 crore in the previous year. The company posted a net profit of ₹92.85 crore for the period, a significant increase from the ₹37.36 crore recorded in the year ended March 31, 2025. The board approved the audited standalone financial results during a meeting held on May 25, 2026.

The financial statements were audited by L N Nangalya & Co., Chartered Accountants, who issued an unqualified opinion. The auditors noted that the company issued 1,22,40,000 bonus shares and 33,00,000 equity shares via an Initial Public Offer (IPO) during the period. The IPO raised ₹60.15 crore, with shares listed on the Bombay Stock Exchange on March 25, 2026. Unutilized IPO proceeds of ₹43.07 crore were deposited in bank fixed deposits as of March 31, 2026.

Key audit matters identified by the auditors included revenue recognition from software development and loyalty programmes, as well as the capital issue via bonus shares and IPO. The auditors assessed IT controls relating to revenue recognition and verified documents such as resolutions, prospectus, and bank statements for the capital issue. The company reported no material uncertainty regarding its ability to continue as a going concern.

Pursuant to Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, the audio recording of the earnings conference call held on May 26, 2026, at 04:00 P.M. IST is available on the company website. The call discussed the financial performance for the year ended March 31, 2026.

The board also approved the Director's Report and the Secretarial Auditor's Report for the financial year ended March 31, 2026. The 15th Annual General Meeting is scheduled for July 3, 2026, at 10:00 AM IST at the company's registered office in Gurugram. The board approved the re-appointment of Mr. Deepak Tomar as Managing Director.

Novus Loyalty Limited has received a compliant secretarial audit report for the financial year ended March 31, 2026, confirming adherence to applicable statutory provisions and good corporate practices. The audit, conducted by Mohak Jain & Co., evaluated the company's corporate conduct and statutory compliances based on a verification of books, papers, minute books, and returns filed. The report confirms that the company has proper board processes and compliance mechanisms in place.

The audit examined compliance with various legislations, including the Companies Act, 2013, the Securities Contracts (Regulation) Act, 1956, and the Depositories Act, 1996. It also reviewed adherence to regulations prescribed under the Securities and Exchange Board of India (SEBI) Act, 1992, such as the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. Additionally, the company complied with specific laws identified by management, including the Information Technology Act, 2000, and the Central Goods and Services Tax Act, 2017.

A significant development during the period was the listing of the company's equity shares on the Bombay Stock Exchange, effective March 25, 2026. Consequently, the company became a listed entity, and provisions of the SEBI Act and other laws governing listed companies became applicable. The report noted that post-listing, the Corporate Identification Number (CIN) status on the Ministry of Corporate Affairs (MCA) portal continued with the prefix "U" instead of "L". Management informed the auditors that the necessary steps to update the CIN status with the Registrar of Companies are under process.

During the year under review, the company appointed several directors to its board in compliance with the Companies Act, 2013, and SEBI (LODR) Regulations, 2015. The board is duly constituted with a proper balance of executive, non-executive, and independent directors. Changes to the board composition were carried out in compliance with the Act.

The audit confirmed that adequate systems and processes are in place to monitor and ensure compliance with applicable laws, rules, and regulations. The company responded appropriately to notices received from statutory and regulatory authorities, initiating corrective measures where necessary. No other specific events or actions having a major bearing on the company's affairs were reported.