Semac Construction Ltd has released its audited standalone and consolidated financial results for the quarter and period ended March 31, 2026. The company's Board of Directors approved the results along with the Independent Audited Report of the Statutory Auditors at a meeting held on May 29, 2026. The filing ensures compliance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

In accordance with Regulation 47 of the SEBI Listing Regulations, the company published the Audited Financial Statements in newspapers on May 30, 2026. The publications appeared in Malai Murasu, a Tamil newspaper, and Business Standard, an English newspaper. This dissemination ensures that the financial information is accessible to the public and shareholders.

The financial results for the quarter and period ended March 31, 2026, are available on the company's website. Investors can access the detailed reports and the Independent Audit Reports via the investor relations section. The documents are also hosted on the websites of the National Stock Exchange of India Limited and BSE Limited for broader reach.

Financial Performance

The company reported its financial metrics for the quarter and year ended March 31, 2026. The table below summarizes the key figures from the audited financial results.

The results indicate that while the company recorded a net profit for the quarter, it reported a net loss for the full financial year. The Equity Share Capital remained unchanged at 2,565 for the reported periods. The Total Comprehensive Income also reflected a positive figure for the quarter but a negative figure for the year.

Regulatory Compliance

The submission of these results adheres to the regulatory framework set by the Securities and Exchange Board of India (SEBI). The company has fulfilled the requirements for both the submission of results under Regulation 33 and their publication under Regulation 47. The Statutory Auditors have provided an Independent Audited Report, which accompanies the financial results.

Semac Construction Limited has re-appointed M/s Number Tree LLP as its internal auditor for the financial year 2026-2027. The Board of Directors approved the re-appointment at its meeting held on May 25, 2026, following a recommendation from the Audit Committee. This decision ensures compliance with Section 138 of the Companies Act, 2013 and the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

The appointment was intimated to the stock exchanges on May 29, 2026. M/s Number Tree LLP brings nearly two decades of experience in conducting internal audits, management audits, and cost audits for large infrastructure, construction, and engineering projects. The firm utilizes a risk-based audit approach to evaluate governance, internal controls, and operational efficiency across project lifecycles.

Auditor Profile and Scope

M/s Number Tree LLP focuses on identifying control gaps, mitigating risks, and strengthening compliance frameworks. The firm's multidisciplinary team includes professionals in finance, engineering, and project management. Their audit deliverables aim to provide practical insights on cost controls, procurement practices, revenue recognition, and project execution to support informed decision-making.

Regulatory Compliance

The re-appointment is in accordance with the Companies (Accounts) Rules, 2014 and relevant SEBI circulars. The disclosure details the rationale for the change as a re-appointment to comply with statutory provisions. There are no relationships to disclose regarding the directors of the company in relation to this appointment.