Rajeswari Infrastructure Limited has submitted newspaper advertisements of its unaudited and audited standalone financial results for multiple reporting periods to the Bombay Stock Exchange, pursuant to Regulation 47 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The advertisements were published in Financial Express (English) and Makkal Kural (Tamil), with the submission signed by Sanjay Mehra, Chairman of the Monitoring Committee, on May 7, 2026. All financial results were approved by the Monitoring Committee at its meeting held on May 1, 2026.

Regulatory Compliance and Governance

The financial results span several quarters and were prepared under the oversight of a Monitoring Committee constituted following the company's exit from Corporate Insolvency Resolution Process (CIRP). The National Company Law Tribunal (NCLT) approved a resolution plan submitted by Mr. Guruswamy Ramamurthy on January 13, 2026, concluding the insolvency process that commenced on May 10, 2023. Mr. Sanjay Mehra, who served as the Resolution Professional during CIRP, was appointed as Chairman of the Monitoring Committee overseeing implementation of the resolution plan.

Q2 FY26 Financial Performance

For the quarter ended September 30, 2025, the company recorded no meaningful revenue from operations, with total income of nil against total income of ₹0.01 lakhs in Q2 FY25. Total expenditure of ₹3.05 lakhs comprised primarily depreciation and amortization expenses of ₹2.80 lakhs and other expenditure of ₹0.25 lakhs.

All figures in lakhs except EPS

Multi-Period Financial Summary

The company's financial results across multiple reporting periods reflect a consistent pattern of minimal revenues and recurring losses, as the business continues to operate under Monitoring Committee oversight. The full year FY26 net loss stood at ₹9.11 lakhs on total income of ₹0.09 lakhs, mirroring the FY25 full-year net loss of ₹9.11 lakhs.

All figures in lakhs except EPS

Balance Sheet Position

The company's financial position as of September 30, 2025, shows total assets of ₹1,308.94 lakhs against total equity and liabilities of the same amount. The equity structure includes paid-up share capital of ₹553.09 lakhs, while other equity stands at negative ₹637.17 lakhs. Reserves (excluding revaluation reserve) remained at negative ₹47.54 lakhs across all reported periods.

Auditor's Disclaimer and Key Concerns

K M K U & Associates, the company's statutory auditors, issued a disclaimer of opinion on the financial results, citing multiple significant concerns that prevented them from obtaining sufficient appropriate audit evidence. The auditors highlighted several critical issues:

• CIRP Liabilities: Claims admitted during CIRP totaling ₹35,34,04,463.00 were classified as contingent liabilities rather than recognized liabilities, representing a departure from accounting standards
• Asset Verification: Physical verification of inventories and tangible assets could not be completed due to various constraints
• Going Concern Assessment: While prepared on a going concern basis, the auditors reserved comments on the appropriateness of this assumption

Segment Performance

The company operates across three business segments: construction and infrastructure, printing and graphics division, and service apartments. All segments reported losses for Q2 FY26, with segment-wise results as follows:

All three business segments continue operations under the new governance structure, with the Monitoring Committee overseeing the implementation of the resolution plan until the defined closing date. The financial statements across all periods have been prepared in accordance with Indian Accounting Standard (Ind AS 34) under Section 133 of the Companies Act, 2013.

Rajeswari Infrastructure Limited has submitted its unaudited standalone financial results for the first quarter ended June 30, 2025, to the Bombay Stock Exchange. The submission was made pursuant to Regulation 47 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The company, which operates under the oversight of a Monitoring Committee following the conclusion of its Corporate Insolvency Resolution Process (CIRP), reported a net loss for the period.

Financial Performance Overview

The financial results for Q1FY26 show a continued loss position, though with a marginal reduction compared to the same period in the previous year.

The company’s reserves stood at a deficit of ₹47.54 lakhs. The results were approved by the Members of the Monitoring Committee on May 1, 2026.

Regulatory Compliance and Publication

In compliance with regulatory requirements, the company published the unaudited financial results in two newspapers: the Financial Express (English) and Makkal Kural (Tamil). The submission to the BSE was formally communicated by Sanjay Mehra, Chairman of the Monitoring Committee, on May 7, 2026.

Audited Annual Results for FY25

The company also released its audited standalone financial results for the year ended March 31, 2025. For the full fiscal year, the company reported a total income from operations of ₹5.08 lakhs and a net loss of ₹9.11 lakhs. The earnings per share (basic and diluted) for the year were reported at (₹0.16).

The Monitoring Committee continues to oversee the implementation of the resolution plan as the company navigates its operational recovery.