Trescon Limited has filed a revised consolidated audit report with BSE Limited for the quarter and year ended March 31, 2026, under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The revision was necessitated by an inadvertent error in the original consolidated audit report, where one of the company's subsidiaries was incorrectly identified. The corrected report was submitted on May 13, 2026, and signed by Company Secretary Mandar Chavan.

Nature of the Correction

In the original consolidated audit report, the subsidiary was inadvertently referred to as Golden Arch LLP. The correct name of the entity is Golden ARC Ventures LLP (LLPIN: AAG-9517). No other changes were indicated in the revised submission. The correction is limited to the name of the subsidiary as it appears in the consolidated audit report.

Subsidiaries Covered in the Consolidated Results

The revised audit report, prepared by NAMITA & CO., Chartered Accountants (Firm Reg. No. 151040W), covers the consolidated financial results of Trescon Limited and its subsidiaries for the period from April 1, 2025 to March 31, 2026. The following entities are included in the consolidated results:

• Golden Arc Ventures LLP
• Triveni Housing Associates LLP
• Triveni Dwellwell Realtors LLP

Key Financial Data from the Audit Report

The auditor's report provides subsidiary-level financial details as part of the "Other Matters" section. The following table summarises the financial information disclosed for the audited subsidiaries (M/s. Golden Arc LLP & M/s. Triveni Housing Associates LLP):

Additionally, the report includes unaudited financial information for one subsidiary, summarised below:

The auditors noted that the unaudited standalone financial statements of this subsidiary are not material to the Group, and the audit opinion on the consolidated financial results is not modified in respect of these matters.

Emphasis of Matter and Auditor's Opinion

The auditors drew attention to Note No. 4 in the consolidated financial results, which pertains to a restatement carried out by management in accordance with Ind AS-8 (Accounting Policies, Changes in Accounting Estimates and Errors). The restatement relates to comparative financial results for the year ended March 31, 2025, on account of changes in estimates of goodwill and capital reserve, as well as prior period errors. The auditors confirmed that their opinion is not modified on this matter.

The audit was conducted by CA Namita Agrawal, Proprietor, NAMITA & CO., Chartered Accountants, Mumbai, with UDIN: 26188559LMMEIJ4467, dated May 12, 2026. The consolidated financial results are presented in accordance with Regulation 33 of the SEBI Listing Regulations and applicable Indian Accounting Standards.

Trescon Limited has formally notified BSE Limited about an upcoming board meeting scheduled for May 12, 2026, to review and approve crucial financial results. The intimation, dated May 03, 2026, was signed by Company Secretary Mandar Chavan and communicated to the stock exchange as part of mandatory regulatory compliance.

Meeting Agenda and Regulatory Compliance

The board meeting has been convened primarily to consider and approve the audited financial results for the quarter and year ended March 31, 2026. This announcement follows the provisions of Regulation 29(1)(a) and 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Corporate Communication

The formal intimation was addressed to BSE Limited at P.J. Towers, Dalal Street, Fort, Mumbai, referencing the company's scrip code 532159. Company Secretary Mandar Chavan digitally signed the document on May 03, 2026, ensuring proper authentication and compliance with digital signature requirements.

Company Background

Trescon Limited operates from its registered office located at 301, Third Floor, Skyline Wealth Space, Nathani Road, Vidyavihar (West), Mumbai. The company maintains its corporate communication through established channels and continues to fulfill its listing obligations as a publicly traded entity on the BSE platform.