Interim report
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Ahluwalia Contracts (India) Limited Engineering, Designing & Construction Date:14-08-2026 To ' Compliance Department Compliance Department Compliance Department BSE Limited. National Stock Exchange of India Ltd. Calcutta Stock Exchange Ltd 25th Floor, P.J. Towers 5th Floor, Exchange Plaza, 7, Lyons Range, Dalhousie, Dalal Street, Mumbai-400001 Bandra Kurla Complex, Murgighata, B B D Bagh, Bandra (East) Mumbai- 400051 Kolkata, West Bengal -- 700001 Sub: Outcome of the Board of Directors Meeting held on 14-08-2026 Ref.: SCRIP CODE: NSE: - AHLUCONT, BSE: - 532811 - ISIN Code: INE758C01029 Dear Sir/Madam, Pursuant to Regulation 30 and other applicable regulations of the SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015, this is to inform that the Board of Directors of the Company in their meeting held on Friday, 14th, August 2026 through physical/ virtual/ video conferencing Hosted at B-227, Okhla Industrial Area, Phase-I, New Delhi-110020 have considered and approved the following items among other agenda items: 1 Approved the Unaudited Financial Results (Standalone and Consolidated) of the Company for the quarter ended June 30, 2026 along with the Limited Review Report from the Statutory Auditors of the Company. 2 Approved the Directors' Report including all Annexures for the financial year ended 31st March, 2026; 3 Finalise the date for convening of the 47 Annual General Meeting (the AGM) of the Company to be held on Tuesday, the 29th day of September, 2026 at 12.30 p.m through virtual / video conferencing; 4 Fixing the record date as 220 September, 2026 for the purpose of payment of dividend and for the 47\ AGM of the Company and closure of the Register of Members and Share Transfer Books of the Company from Wednesday, the 23rd day of September, 2026 to Tuesday, the 29th day of September, 2026 (Both days inclusive). The Board meeting commenced at 04.00 p.m. & concluded at 5.30 p.m. You are also requested to up-date our Company records/data in BSE website & NSE website. Yours faithfully, for Ahluwalia Contracts (India) Ltd (Vipin Kumar Tiwari) Company Secretary Encl.: as above Registered. Office: A-177, Okhta Industrial Area, Phase-I, New Delhi-110020 Phone: 011-49410502, 517 8 599 Fax: 011-49410553 Email ID: cs.corpoffice@acilnet.com; Website: www.acilnet.com (Corporate identification Number: L45101DL1979PLC009654)
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AHLUWALIA CONTRACTS (INDIA) LIMITED Regd. Office: A-177, Okhla Industrial Area, Phase-I, New Delhi-110020. CIN NO, L45101DL1979PLC009654 - Website - www.acilnet.com Email - mail@acilnet.com Statement of Unaudited Standalone Financial Results for the Quartor onded 30" June, 2026 (Rs. in Lakhs) SL. S T A ND A L ON E NO. PARTICULARS Quarter Ended Year Ended 30.06.2026 31.03.2026 30.06.2025 31.03.2026 (Un-Audited) (uditea) (Un-·Audited) (Audited) I Revenue from Operations 112581.37 132229.07 100407.96 456519.81 II Other Incomo 1672.70 2544.05 1585.77 7149.86 Ill Total lncomue (1+II) 114154.15 134773.92 102073.73 463669.67 IV Expenses (a) Cost of Materials Consumed 52474.97 59220.56 42715.11 189441.38 (h ) Construction Expenses 7376.39 8077.71 7368.36 30189,00 (c) Sub-Contract work 33780.79 30897.75 30480.39 140052.05 (u) Employee Benefits Expenses 12004,48 11225.58 9111.86 43$992.02 (e) Finance Costs 1644.74 1231.43 1193.65 5049,49 (I) Depreciation, amortisation and impairment expenses 3217.87 2878.34 2074.02 9798.10 (g) Other Expenses 2120.33 2447.03 2183.08 9394.89 Total Expenses (IV) 112619.57 123978.40 95127.27 427917.73 V Prolit before exceptional items and tax ( III-IV) 1534.58 10795,62 6946,46 35751.94 VI Exceptional items 0.00 0.00 0.00 0.00 VII Profit before tax (V-VI) 1534,58 10795.,52 6946.46 35751.94 VIII Tax Expense a) Current Tax 748.77 2721.70 2072.14 9333.07 b) Deleted Tax Charge/(Credit) (356.00) 59.60 (236.72) (14.09) Total Tax Expense 392.77 2781.46 1835.42 9319,70 IX Net Profit after tax for the period/ year (VII-VIII) 1141.81 8014.06 5111,04 20432.16 X Other Comprehensive Income /(Loss) Item to be r@classified to profit or loss 0,00 0,00 0.00 0.00 Income tax relating to items to be reclassified to prolil or loss 0.00 0.00 0.00 0.00 Item not to be reclassified to profit or loss (14.00) (54.40) (7,68) (54.35) Income tax relating to items not to be reclassified to profit or loss 3.52 13.71 1.93 13,60 XI Total Comprehensive Income (X+X) 1131.33 7973.29 5105.29 26391.49 XII Paid-up equity share capital (Face value of Rs. 2/- each) 1339.75 1339.75 1339.76 1339.75 XIII Other Equity 204656.39 XIV Earnings per equity share (EPS) in Rupees (Face value of Rs. 2I- each) ( not annualised): - Basic 1.70 11,96 7.63 39.46 - Diluted 1.70 11.96 7.63 39,46 The above Unaudited Standalone financial results of the Company were reviewed by the /udit Committee and approved by Ihe Board of Directors at [heir respective meetings held on 14" August, 2026. The same have also been subjected to limited review by the statutory auditors. These Standalone financial results of the Company have been prepared in accordance with the recognition and measurement principles of applicable Indian Accounting Standards (In AS) notified under the Companies (Indian Accounting Standards) Rules, 2015 (as amended) as specified in section 133 of the companies Act, 2013 The company's business activity falls within a single business segment i,e, civil construction activities, Based on the information reported to the Chief Operating Decision Maker ('CODM') for the purpose of resource allocation and assessment of performnance, there are no reportable segment in accordanco wth the requirnent of Ind AS 106 on "Operating Segment' notified under Section 133 of the Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 as amended. The results for the quarter ended 1March, 2026 are the balancing figures betwoen the audited figures in respect of the lull financial year ended 31 March 2026 and the published and unaudited year to date figures up lo the third quarter of the financial year then ended. The figures up to he end of the third quarter of the previous financal year had only been reviewed and not subjected lo audit, The Board of Directors of the Company has considered and approved in board meeting held on 14" February, 2026 scheme of amalgamation of Dipesl Mining Private Limited, Jiwanjyoli Traders Private Limited, Paramount Dealcommn Private Limited, Premsagar Merchants Private Limited and Splendor Distributors Pvate Limited with Ahluwalia Contracts (India) Limited, on a going concern basis. All the transferor companies are wholly owned subsidiaries ol the transferee company and are cngaged in real estate activilies and earning rental income therefrom. No equily shares or other securities shall be issued or alloted by the transferee company pursuant to the scheme. Further.the Company and all subsidiary companies have filed petition vwith Hon'ble NCLT Deli and Kolkata respectively.The mallets are pending with Hon'ble NCLT Delhi and Kolata. Place New Delhi Date 14 08.2026 6 The figures for ttw ctirrcspond111g prcvwus per1ocl/yc1H l19urns l1c1ve t>ecn ,eqroupc,l/rcmranymJ, wl�rovor n�css uy to mnk\hcm 1.:omparable. flesults on• nv.11la1Jlo nl Cornpa11y·s ,,, .. 1,s11c 1·1wv, oc,11101 r.o111 aml olso nl BSE ""d NSE Webs1101•tlw,bse1 tha. ·om 1?.. \WAY 1selnd1a,com On b}h If of tho oa d of Dlrocl ,� J % 8l �� • J DE,f'UTY MANAGING DIRE) OR I j\r-; \� @ Ji} : ,, DIN NO, 00305264 � t \J +4 '; -d-
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AHLUWALIA CONTRACTS (INDIA) LLIMITED Regd. Office : A-177, Okhla Industrial Area, Phaso-I, Now Delhi-110020. CIN NO. L451010L1979PLC009654 ·Website - www.acilnet.com Email - mail@acilnet.com Statement of Unaudited Consolidated Financial Results for the quarter ended 30"" June, 2026 (Rs. in Lakhs) SL. CONSOLIDATED NO. PARTICULARS Quarter Endod Year Ended 30.06.2026 31.03.2026 30.06.2025 31.03.2026 (Un-Audited) (Audited) (Un-Auoited) (Audited) I Revenue from Operations 112581.37 132229.87 100487.96 456519.81 11 Other Income 1572.70 2546.06 1505.77 7151.87 Ill Total income (I+l) 114154.15 134775.93 102073.73 463671.60 IV Expenses (a) Cost of {Materials Consumed 52474.97 59220.56 42715.11 189441.38 (b) Const«action Expenses 7376.39 8077.71 7368.36 30189.00 (c) Sub-Contract work 33780.79 30897.75 30400.39 140052.85 () Employoe Benefits Expenses 12004.48 11225.58 9111.06 43992.02 (o) Finance Costs 1644.74 1231.43 1193.65 5049.49 (l) Depreciation, amortisation and impairment expenses 3217.87 2878.34 2074.02 9798.10 (g) Other Expenses 2114.69 2442.07 2178.75 93/1.50 Total Expenses (IV) 112613.93 123973.44 95122.14 427094.42 V Profit before share of Profit/fl.oss) from Joint Venture, exceptional items and tax ( II-IV) 1540.22 10802.49 6951.59 35777.26 vu Share of Profit/(Loss) o Jot Venture (107.20) 184.19 4.00 13J1.96 VII Exceptional items 0.00 0.00 0.00 0.00 VIII Profit before tax (V+Vi.VIly 1433.02 10986.68 6956.47 35909.22 IX Tax Expense a) Current Tax 750.19 2724.88 2072.14 9336.97 b) De'erred Tax Charge/(Credit) (356.00) 59.68 (236.72) (14.09) Total Tax Expense 394.19 2784.56 1835.42 9322.88 X Net Profit after tax for the perioul year (VIII-IX) 1038.83 8202.12 5121.05 26586.34 XI Other Comprehensive Income /(Loss) Item to be reclassified to profit or loss 0.00 0.00 0.00 0.00 Income tax rtlating to items to be reclassified to prolit or loss 0.00 0.00 0.00 0.00 Item not to be reclassified to profit or loss (14.00) (54.49) (7.68) (54.36) Income tax relating to items not to be reclassified to profit or loss 3.62 13.71 1.93 13.60 XII Total Comprehensive Income (X+XI) 1020.35 8161.,34 5115.30 26545.66 XIII Paid-up equity share capital( Face value of Rs. 2I- each) 1339.75 1339.75 1339.75 1339.75 XIV Other Equity 204648.74 xv Earnings per equity share iEPS) in Rupees (Face value of Rs. 2I. each) ( not annualised): - Basic 1.55 12.24 7.64 39.69 - Diluted 1.55 12.24 7.64 39.09 lotus; The above Unaudited Consolidate financial results of the Group were reviewed by th Audit Committee and approved by the Board of Directors at their respective meetings held on 14" August, 2026. The same have also been subjected to limited reviw by the statutory auditors. The Consolidated Financial Results of the Group include the results of Ahluwalia Contracts {India) Limite (hereinalter referred to as "[he company) and its 5 subsidiaities. Tho company logethet with its subsitiaties is herein retorted to as the Group These Consolidated financial results of the Group have been prepare in accordance with tho recognition and measurement principles ol applicablo Indian Accounting Standards (ln AS) notified under the Companies (Indian Accounting Slandarods) Rules, 2015 (as amended) os specified in soction 133 of tho companies Act, 2013. The Group's business activity falls within a single business segment i.e. civil construction activities. Based on the information reportod to the Chief Oporating Decision Maker ('CODM') 'or the purpose of resource allocation and assossmont of performance, there are no reportable segmont in accordance with tho toauinment of Ind AS 108 on Operating Segment' notified under Section 133 of he Companies Act, 20 13 read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 015 as amended. The results tor tho quarter ended 31March, 2026 aro the balancing figures between the audited figuros in respect of the full financial year ended 31March 2026 and the published and unaudited year to date figures up lo the third quarter of the financial year then ended. Ihe figures up to the end of the third quarter of the previous financal year had only been reviewed and not subjeclod lo audit. The Board of Directors of the Parent Company has considered and approved in board meeting held on 4" February, 2026 schomo of amalgamation of Dipesh Mining Private Lin·ted, Jiwanjyoti Traders Private Limited, Paramount Doalcom Private Limited, Premsagar Merchants Privato Limited and Splendor Distributors Private Limited with Ahluwalia Contracts (India) Limited. on a going concern basis, All the transferor companies are wholly owned subsidiaries of the transferee company and are engaged in real estate activities and corning rental incomo thorofrom. No equily shares or other sacurilies shall be issued or alloted by the transforoo company pursuant to the scheme. Further,the Company and all subsidiary companies have filed petition with Hon'blue NCIT Delhi and Kolk;lta rospocl1vely Ttw m,111urs :iru pt.:nd1ng wnh llon'IJlc NCLT Ocll•1 rrnd l<olknln \ The figu,es lor lho corrcsponrlorq prov,uus pcrra<l/yoar hgurus ha,c boon rcqruupl'dlluarrarrricd \\huryc, nc.c7 sar , lo rnuko \ho�rconrparnblo. Rt>sull•, are avallabte at Company's l'l<:OSIIC \W,W ,1011110\ r.0111 """ .,1,.0 ,rt IJSE and NSE Vlebs1l1•s w�r bsuindl: C.O l & VI\'/\'/ llSCl\ij"" com__,-.-- ii! � ''"'""" ""'11 ' . � � ' -cl f 1 · Date, 14.03.202G Place . New Delhi
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SCV & Co. LLP CHARTERED ACCOUNTANTS B-41, Panchsheel Enclave, New Delhi-110017 T: +91-11-41749444 E: delhi@scvindia.com • W: www.scvindia.com Independent Auditor's Review Report on the Statement of Unaudited Standalone Financial Results for the Quarter ended 30"" June 2026 of Ahluwalia Contracts (India) Limited Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. To The Board of Directors Ahluwalia Contracts (India) Limited 1. We have reviewed the accompanying statement of Unaudited Standalone Financial Results of Ahluwalia Contracts (India) Limited ("the Company"), for the quarter ended 30" June 2026 ("the Statement"), being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("Listing Regulations"). 2. This Statement, which is the responsibility of the Company's Management and approved by the Company's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 "Interim Financial Reporting" ("Ind AS 34"), prescribed under Section 133 of the Companies Act, 2013, as amended ("the Act") and read with relevant rules issued thereunder and other accounting principles generally accepted in India. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 'Review of Interim Financial Information Performed by the Independent Auditor of the Entity', issued by the Institute of Chattered Accountants of India. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with standards on auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. Naida Office: 505, 5th Floor Tower B, World Trade Tower, C-1, Sector 16, Noida - 201301 T: +91-120-4814400
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4. Based on our review conducted as stated in paragraph 3 above, nothing has come to our attention that causes us to believe that the accompanying Statement of Unaudited Standalone Financial Results, prepared in accordance with the recognition and measurement principles laid down in the applicable Indian Accounting Standards ('Ind AS') specified under Section 133 of the Companies Act, 2013, as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, including the manner in which it is to be disclosed, or that it contains any material misstatement. Other Matters 5. The review of standalone unaudited financial results for the quarter ended 30" June 2025 included in the Statement was carried out and reported by the predecessor auditor who has expressed unmodified conclusion vide their review report dated 14" August 2025, whose report has been furnished to us and which has been relied upon by us for the purpose of our review of the Statement. 6. The comparative figures for the quarter ended 31" March 2026 as reported in these Unaudited Standalone Financial Results are the balancing figure between audited figures in respect of the full previous financial year and the published year to date figures up to the third quarter of the previous financial year. The figures up to the end of third quarter of previous financial year had only been reviewed and not subjected to audit. Our conclusion is not modified in respect of the above matters. PLACE: Delhi DATE : 14" August, 2026 For SCV & CO. LLP Chartered Accountants FRN:000235N/N500089 Mor d%el (Abhinav Khosla) Partner Membership No. 087010 UDIN No. 26087010DWYUV J8528
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SCV & Co. LLP HARTERED ACCOUNTANTS B-41, Panchsheel Enclave, New Delhi-110017 T: +91-11-41749444 E: delhi@scvindia.com • W: www.scvindia.com Independent Auditor's Review Report on the Unaudited Consolidated Financial Results for the Quarter ended 30" June 2026 of the Ahluwalia Contracts (India) Limited pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended To The Board of Directors Ahluwalia Contracts (India) Limited 1. We have reviewed the accompanying statement of Unaudited Consolidated Financial Results of Ahluwalia Contracts (India) Limited ("the Parent Company") and its subsidiaries (the Parent Company and its subsidiaries together referred to as "the Group"), and its joint venture for the quarter ended 30" June 2026 ("the Statement"), being submitted by the Parent Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. 2. This Statement, which is the responsibility of the Parent Company's Management and approved by the Parent Company's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard- 34 "Interim Financial Reporting" ("Ind AS 34"), prescribed under Section 133 of the Companies Act, 2013, read with relevant rules issued thereunder and other accounting principles generally accepted in India. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the 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. This Standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with standards on auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. We also performed procedures in accordance with the Circular No. CIR/CFD/CMD1/44/2019 dated 29 March 2019 issued by the SEBI under Regulation 33(8) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, to the extent applicable. 4. The Statement includes the results of the following entities: Parent Company Ahluwalia Contracts (India) Limited Wholly Owned Subsidiaries i) Premsagar Merchants Private Limited ii) Splendor Distributors Private Limited iii) Paramount Dealcomm Private Limited iv) Jiwanjyoti Traders Private Limited v) Dipesh Mining Private Limited Joint Venture i) ACIL-RCPL JV Naida Office : 505, 5th Floor Tower B, World Trade Tower, C-1, Sector 16, Noida - 201301 T: +91-120-4814400
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5. Based on our review conducted and procedures performed as stated in paragraph 3 above and based on the consideration of the review reports of the other auditors referred to in paragraph 6 below, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the applicable Indian Accounting Standards ('Ind AS') specified under Section 133 of the Companies Act, 2013, as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, including the manner in which it is to be disclosed, or that it contains any material misstatement. Other Matters 6. We did not review the interim financial information/financial results of five wholly owned subsidiaries included in the Unaudited Consolidated Financial Results, whose interim financial information /financial results reflects total revenues of Rs. 7.50 Lakhs, total net profit after tax of Rs. 4.22 Lakhs and total comprehensive income of Rs. 4.22 Lakhs for the quarter ended 30" June 2026, as considered in the Unaudited Consolidated Financial Results. These interim financial information/financial results have been reviewed by other auditors whose reports have been furnished to us by the management and our conclusion on the Statement, in so far as it relates to the amounts and disclosures included in respect of these wholly owned subsidiaries is based solely on the reports of the other auditors and the procedures performed by us as stated in paragraph 3 above. 7. The Unaudited Consolidated Financial Results also include the Group's share of net loss after tax of Rs. 107.20 Lakhs and total comprehensive loss of Rs.107.20 Lakhs for the quarter ended 30" June 2026, as considered in the Unaudited Consolidated Financial Results in respect of one Joint Venture, whose financial information/ financial results have not been reviewed by us, and have been furnished to us by the Parent Company's management. The Joint Venture is located outside India whose interim financial information/ financial results have been prepared in accordance with accounting principles generally accepted in that foreign country. The Parent Company's management has converted the interim financial information/ financial results from accounting principles generally accepted in that country to accounting principles generally accepted in India. We have reviewed these conversion adjustments made by the Parent Company's management. Our conclusion on the Statement, in so far as it relates to the amounts and disclosures included in respect of the Joint Venture is based solely on such unreviewed interim financial information/ financial results. 8. The review of consolidated unaudited financial results for the quarter ended 30" June 2025 included in the Statement was carried out and reported by the predecessor auditor who has expressed unmodified conclusion vide their review report dated 14" August 2025, whose report has been furnished to us and which has been relied upon by us for the purpose of our review of the Statement.
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9. The comparative figures for the quarter ended 31st March 2026 as reported in these Unaudited Consolidated Financial Results are the balancing figure between audited figures in respect of the full previous financial year and the published year to date figures up to the third quarter of the previous financial year. The figures up to the end of third quarter of previous financial year had only been reviewed and not subjected to audit. Our conclusion is not modified in respect of the above matters. PLACE: Delhi DATED: 14" August, 2026 For SCV & CO. LLP Chartered Accountants FRN: 000235N/N500089 #toe.tee4 Abhinav Khosla Partner Membership No. 087010 UDIN No. 26087010SJHVSM3863