Omni Axs Software Limited has successfully completed its independent auditor's review for the third quarter of fiscal year 2026, receiving a clean report from B B Gusani & Associates, Chartered Accountants. The review covers the company's unaudited financial results for both the quarter ended December 31, 2025, and the nine-month period from April 01, 2025, to December 31, 2025.

Regulatory Compliance and Standards

The auditor's review was conducted pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. The financial statements were prepared in accordance with Indian Accounting Standard 34 (Ind AS 34) "Interim Financial Reporting" prescribed under Section 133 of the Companies Act, 2013, along with relevant rules and other generally accepted accounting principles in India.

Audit Methodology and Scope

The review was conducted in accordance with Standard on Review Engagements (SRE) 2410, "Review of Interim Financial Information Performed by the Independent Auditor of the Entity" issued by the Institute of Chartered Accountants of India. The auditor employed analytical and other review procedures, including inquiries with persons responsible for financial and accounting matters.

The review process is designed to obtain moderate assurance regarding the absence of material misstatements in the financial statements. However, as noted in the report, a review has substantially less scope than a full audit and does not enable auditors to identify all significant matters that might be discovered in a comprehensive audit.

Auditor's Conclusion

Based on the review conducted, the auditor concluded that nothing came to their attention that would suggest the financial statements contain material misstatements or fail to comply with the required disclosure norms. The report confirms that the statements properly disclose information as required by the Listing Regulations and follow the prescribed manner of disclosure.

Management Responsibility and Board Approval

The company's management holds responsibility for preparing the financial statements in accordance with the recognition and measurement principles established under Ind AS 34 and other applicable accounting standards. The Board of Directors of Omni Axs Software Limited has approved the financial statements, demonstrating proper corporate governance and oversight of the financial reporting process.

The completion of this independent review reinforces the company's commitment to maintaining transparent financial reporting and regulatory compliance standards as required for listed entities under SEBI regulations.

Omni Axs Software Limited has announced that its board of directors will convene on February 14, 2026, to review the company's quarterly financial performance. The meeting represents a key milestone in the company's regulatory compliance and financial reporting schedule.

Board Meeting Details

The board meeting has been scheduled with specific parameters to ensure proper governance and transparency:

Financial Results Review

The primary agenda of the board meeting centers on the company's third quarter financial performance. The directors will consider and take on record the unaudited standalone financial results for the quarter ended December 31, 2025. This quarterly review forms part of the company's regular financial reporting cycle and regulatory obligations.

Regulatory Compliance

The notice was formally communicated to the Bombay Stock Exchange Limited on February 3, 2026, in accordance with regulatory requirements. The company operates under scrip code 532340 on the exchange and maintains its commitment to transparent financial reporting practices.

K Ramakrishnan, Whole Time Director with DIN 00218129, signed the official notice on behalf of Omni Axs Software Limited. The company continues to fulfill its obligations under corporate governance norms and stock exchange regulations through timely disclosure of board meeting schedules and financial result considerations.