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S.R. BATLIBOI & ASSOCIATES LLP Chartered Accountants 12th Floor " UB City " Canberra Block No. 24 , Vittal Mallya Road Bengaluru 560 001 , India Tel +91 80 6648 9000 Independent Auditor's Review Report on the Quarterly Unaudited Standalone Financial Results of the Company Pursuant to the Regulation 33 of the SEBI ( Listing Obligations and Disclosure Requirements ) Regulations , 2015 , as amended Review Report to The Board of Directors DISA India Limited 1 . 2 . 3 . 4 . We have reviewed the accompanying statement of unaudited standalone financial results of DISA India Limited ( the " Company " ) for the quarter ended June 30 , 2026 , attached herewith , being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI ( Listing Obligations and Disclosure Requirements ) Regulations , 2015 , as amended ( the " Listing Regulations " ) . The Company's management is responsible for the preparation of the Statement in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 , ( Ind AS 34 ) " Interim Financial Reporting " prescribed under Section 133 of the Companies Act , 2013 as amended , read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations . The Statement has been approved by the Company's Board of Directors . Our responsibility is to express a conclusion on the Statement based on our review . 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 . Based on our review conducted as above , 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 aforesaid 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 the Listing Regulations , including the manner in which it is to be disclosed , or that it contains any material misstatement . For S.R. Batliboi & Associates LLP Chartered Accountants ICAI Firm registration number : 101049W / E300004 Ladip Agarwal per Pradip Agarwal Partner Membership No .: 065537 UDIN : 26065537HPDRJM5851 Place : Bengaluru Date : August 12 , 2026 Batlibo & Associates LLP Bengaluru S. R. * S.R. Batliboi & Associates LLP , a Limited Liability Partnership with LLP Identity No. AAB - 4295 Regd , Office : 22 , Camac Street , Block ' 8 ' , 3rd Floor , Kolkata - 700 016