Saianand Commercial Limited's Board of Directors convened on May 15, 2026, and approved the audited standalone financial results for the quarter and year ended March 31, 2026, in compliance with Regulation 33 read with Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The board meeting commenced at 03:00 PM and concluded at 03:30 PM. The statutory auditor, Bipin & Co., Chartered Accountants (Firm Registration Number: 101509W), issued an unmodified opinion on the financial results, confirming they present a true and fair view in accordance with applicable Indian Accounting Standards (Ind AS).

Financial Performance Overview

The company's standalone financial results for the year ended March 31, 2026, reflect a notable contraction in revenue and profitability compared to the previous year. Revenue from operations stood at Rs. 72.73 lacs for FY26, a significant decline from Rs. 393.82 lacs in FY25. The company recorded no gross revenue from sale of products in FY26, compared to Rs. 247.54 lacs in FY25, with other operating revenue contributing Rs. 72.73 lacs (FY25: Rs. 146.27 lacs). The following table summarises the key income statement metrics:

Expense and Profitability Details

Total expenses for FY26 amounted to Rs. 51.02 lacs, compared to Rs. 358.24 lacs in FY25. Key expense components for FY26 included employee benefit expenses of Rs. 21.89 lacs (FY25: Rs. 15.01 lacs), finance costs of Rs. 12.21 lacs (FY25: Rs. 4.06 lacs), and other expenses of Rs. 16.92 lacs (FY25: Rs. 99.79 lacs). Cost of materials consumed, which stood at Rs. 239.38 lacs in FY25, was nil in FY26. The company's net profit after tax for the full year FY26 was Rs. 17.37 lacs, after accounting for a tax expense of Rs. 4.33 lacs, compared to a net profit of Rs. 35.57 lacs in FY25 with no tax expense. No other comprehensive income was recorded in either period.

Balance Sheet Highlights

The standalone statement of assets and liabilities as at March 31, 2026, shows total assets of Rs. 4,034.04 lacs, compared to Rs. 4,271.30 lacs as at March 31, 2025. The key balance sheet figures are presented below:

Non-current assets increased substantially to Rs. 4,024.39 lacs from Rs. 1,777.55 lacs, driven by a rise in non-current investments to Rs. 2,700.60 lacs (from Rs. 1,777.55 lacs) and the addition of non-current loans of Rs. 1,323.79 lacs. Current assets declined sharply to Rs. 9.66 lacs from Rs. 2,493.75 lacs, primarily due to the reclassification of current loans. The paid-up equity share capital remained unchanged at Rs. 2,272.00 lacs (face value of Rs. 1/- each).

Cash Flow Summary

The standalone statement of cash flows, prepared under the indirect method as per Ind AS-7, reflects the following position for the year ended March 31, 2026:

Net cash used in operating activities was Rs. 2,505.01 lacs in FY26, compared to Rs. 485.52 lacs in FY25, largely driven by movement in short-term loans and advances. Net cash used in investing activities was Rs. 2,246.83 lacs, reflecting investments in shares of Rs. 923.05 lacs and an increase in long-term loans and advances of Rs. 1,323.79 lacs.

Auditor's Report and Compliance Notes

The financial results were reviewed by the Audit Committee and approved by the Board of Directors at the meeting held on May 15, 2026. The statutory auditors, Bipin & Co., conducted the audit in accordance with Standards on Auditing specified under Section 143(10) of the Companies Act, 2013, and confirmed their independence in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India. The audit report was signed by CA Amit Shah (Partner, Membership No.: 126337, UDIN: 26126337NREMVZ5343) at Vadodara on May 15, 2026. Key notes accompanying the results include:

• The company operates in a single segment, and hence no separate segment results have been provided.
• Previous period/year figures have been re-grouped, re-arranged, and/or recast wherever necessary.
• The statement has been prepared as per Regulation 33 of the SEBI (LODR) Regulations, 2015.

Saianand Commercial Limited has notified the BSE of an upcoming Board of Directors meeting, scheduled for Friday, May 15, 2026, pursuant to Regulation 29 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The intimation, dated May 4, 2026, was submitted to the Listing Department of BSE Limited and signed by Director Milanbhai Khatri.

Board Meeting Agenda

The board meeting has been convened to transact the following key business:

The primary agenda item is to approve and take on record the audited standalone financial results of the company for the quarter and full year ended March 31, 2026, along with the accompanying auditors' reports. Any additional matters deemed fit by the board may also be considered during the meeting.

Regulatory Compliance

The intimation has been filed in accordance with Regulation 29 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, which mandates listed companies to notify stock exchanges in advance of board meetings where financial results are to be considered. The filing was made on May 4, 2026, ahead of the scheduled meeting date.