Interim report
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‘ WESTLIFE FOODWORLD LTD. . ] f Regd. Off: 1001, Tower-3, 10% Floor » One International Center westhte Senapati Bapat Marg e Prabhadevi » Mumbai 400 013 Foodworld Tel: 022-4913 5000 Fax: 022-4913 5001 CIN No. : L65990MH1982PLC028593 ‘Website: www.westlife.co.in | E-mail id :shatadru@mcdonaldsindia.com 23t October, 2026 To To BSE Ltd. National Stock Exchange of India Limited Phiroze Jeejeebhoy Towers Exchange Plaza, Bandra Kurla Complex, Dalal Street Bandra (East), Mumbai - 400051 Mumbai 400 001 Sub: Compliance with Regulations 33 (3) and 30 of the SEBI (LODR) Regulations, 2015; Submission of quarterly financial results for the quarter and half year ended 30th September 2026 Re : Westlife Foodworld Limited (‘the Company’) Scrip Code - 505533 [BSE] and WESTLIFE [NSE] Dear Sirs, In compliance with Regulations 33(3) and 30 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 read with Schedule III Part-A, please find enclosed herewith the following: i Consolidated unaudited financial results of the Company for the quarter and half year ended 30t September, 2026 together with the limited review report by M/s SR B C & CO LLP, statutory auditors of the Company, as approved by the Board of Directors of the Company in its meeting held on 23:4 October, 2026. ii. Standalone unaudited financial results of the Company for the quarter and half year ended 30t September, 2026 together with the limited review report by M/s SR B C & CO LLP, statutory auditors of the Company, as approved by the Board of Directors of the Company in its meeting held on 234 October, 2026. You are requested to take the same on record. The same would be available on the Company’s website. Please note that the meeting started at 11:45 a.m. and concluded at 12:15 p.m. Thanking you, Yours faithfully, For Westlife Foodworld Ltd. Dr. Shatadru Sengupta Company Secretary Encl: as above
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12th Floor, The Ruby Mumbai - 400 028, India Tel : 491 22 6819 8000 Independent Auditor's Review Report on the Quarterly and Year to Date Unaudited Consolidated 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 Westlife Foodworld Limited 1. We have reviewed the accompanying statement of unaudited consolidated financial results of Westlife Foodworld Limited (the “Holding Company") and its subsidiaries (the Holding Company and its subsidiaries together referred to as “the Group”) for the quarter ended September 30, 2026 and year to date from April 01, 2026 to September 30, 2026 (the “Statement”) attached herewith, being submitted by the Holding Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the “Listing Requlations”). 2. The Holding 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 Holding Company’s Board of Directors. 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 Master Circular issued by the Securities and Exchange Board of India under Regulation 33(8) of the Listing Regulations, to the extent applicable. 4. The Statement includes the results of the following entities: Sr.No. | Name of Entity Relationship 1 Westlife Foodworld Limited Holding Company 2 Hardcastle Restaurants Private Limited Wholly Owned Subsidiary 3 | Westlife ESOS Trust — Subsidiary 5. Based on our review conducted and procedures performed as stated in paragraph 3 above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with 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. 6. The accompanying Statement includes the unaudited interim financial statement, in respect of a subsidiary, whose unaudited interim financial statement and other financial information reflect total assets of Rs. 4,466.41 lakhs, as at September 30, 2026 include total revenues of Rs. 3.26 lakhs and Rs. 3.26 lakhs, total net loss after tax of Rs. 0.91 lakhs and Rs. 0.92 lakhs, total comprehensive loss of Rs. Nil, for the quarter ended September 30, 2026 and year to date from April 01, 2026 to September 30, 2026 respectively, as considered in the statement which have been reviewed by their independent auditor. SRBCACOLLP, a Limited Liability Partnership with LLP identity No. AAB-4318 Regd. Office : 22, Camac Street, Block &', 3rd Floor, Koikata-700 016
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SRBC&COLLP Chartered Accountants Westiife Foodworld Limited Review Report on consolidated financial resuits for the quarter ended September 30, 2026 and year to date from April 01, 2026 to September 30, 2026 Page 20f 2 The independent auditor’s report on interim financial statement of this entity 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 in respect of this subsidiary is based solely on the report of such auditor and procedures performed by us as stated in paragraph 3 above. Our conclusion on the statement in respect of matter stated in para 6 is not modified with respect to our reliance on the work done and the report of the other auditor. ForSRBC&COLLP Chartered Accountants ICAI Firm registration number: 324982E/E300003 (= per Ravi Bansal Partner Membership No.: 049365 UDIN: 26048 2¢5cDLRIES 1) Place: Mumbai Date: October 23, 2026
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Regd. Office : 1001, Tower - 3, 10th Floor, Indiab CIN : L65990MH1982PLC028593 T WESTLIFE FOODWORLD LIMITED Senapati Bapat Marg, Prabhadevi, Mumbai 400 013. Finance Centre, 122-4913 S000 Fax : 022-4913 S001 Website - www westhfe con | E-mail id - shatadni@westife co n (Rs. in Lakhs) o o P et o e S .0 St [ Feceing | Comepondos | Yoot | ¥errs v | Ve ened ks | monicndd | s vt | Gpaesfor e | s or e | Sinssos N sotos | Soninse | Soassns | ponoscnes | v v - o | oo T T T e T Siceroions wiw | mmsn | aawse| wasss | rmenss| s et on ol s o B wel ol el O opesig ncone o mw| amse| o] enes| oz o v o oerions il msas| eutic| ames| 1ssan| s T mame 1001 awar | amn| waeis| uemas| e e P — (a) Cost of materials consumed 2421389 23,866.43 17,691 59 48,080.32 3636212 79,086.90 |(b) Employee benefits expense 1134890 10,255.55 10,265 63 21,604.45 19,615.99. 39,804 88 |() Finance costs 3,999.69 3,876.85 3,629.03 787654 717233 14,548.76 D — oo win| Shas| wmen| wsow| S i wrsi| | mese | ses| s | e vt expoe 0261 ris| nin | wsns| menss| usames| oo 3 [Promitonybtors cptont ems o) um| s amm| oaom| ous) . @) Gain on redevelopment transaction (Refer Note 4) - - 5816.68 - 581668 581668 b) Impairment of investment (Refer Note §) - - (536.07) - (536.07)| (536.07) ‘) lnpact of new labour codes (Refer Note 6) - - - (968.59)| P O o mm| sesn| g ssas| sse o Corenas wo we| o B RPN ISV P —— : . . : N (c) Deferved tax (5.99)| (39.98)| (153 00)| (45.43)| (267.99)| (859.89)| T s i | ee| e e 7 {Brofit after tax [5-6] (203.98)| .68 2,770.94 (145.30) 2893.69 3233.20 8 |Other Comprehensive Income/(Loss) e ot i o o s Los ol soo m| e ww| s |(b) Income tax on items that will not be reclassified to Profit 830 (130 2] 200 402 @167) o, O —— ww| sm ol e ww e oot ot el | ames| geso| sss| smma (e 3 e sty om om Y Y™ R R Do) o A ) I I I BY s SIGNED FOR IDENTIFICATION SREBC&COLLP MUMBAI M/
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EN Statement of Consolidated Assets and Linbilties (Rsin Lakis) Asat Asat Particulars 30092026 | 31032026 Unaudited | Audiied I, ASSETS 1 Finaacial assets (@) Cash and cash equivalents 2603.70 165014 () Bank balance other than (2) above 18677 4261 (©) Receivables (1) Trade receivables 187982 172005 @ Lowns 5700 5700 (€ Investnents Hasios | 1201320 (0 Other financial assets 1035325 | 1116514 2 Non-financial assets @ Inventories 866990 698718 ®) Cument tax assets (Net) 1303 60 17137 (€) Deferred tax assets (Nei) 1017443 | 1012204 (@) Property, plant and equipment 9059017| 9138732 (© Rightof use assers 12034955 | 12487820 () Capital workein-progress 10,1491 685319 @ Goodwill 4659.70 465970 () Other ntangible assets 3879.03 423975 (i) Other non-firancial assets 803699 707361 TOTAL ASSETS 293.85975 | 283.02050 1. LIABILITIES AND EQUITY LIABILITIES * Financial linbiliies @ Payables (Trade payables @ total outstanding dues of micro enterprises and small Liersr 258367 enterprises (i) otal outsianding dues of ereditors other than micro as3%600| 2s5287 enterpises and small enterprises (b) Borrowings (Other than Debt Sccurities) 3358230 | 2995543 (©) Lease Liabiliies 15792931 | 15052290 () Other financial liabiliies 833940 919826 2 Non-financial iabilities (@ Provisions 211936 (6) Other noninancial liabilities 421832 3 EQUITY (@ Equity share capital 311882 311882 (6) Other equity 5276347 879039 78503050
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[ Consolidated Cash Flows Statement for the Iall year ended Sepiember 303026 Rs.in Laho)| For trehall | For i har yearended | vuarcnded Farticulars w026 | sopwons Unandited | Unaudited A~ CASHFLOW FROM OPERATING ACTIVITIES (Loss) / Peofit before taxation {after exceptional item) R Adjustments for : Depreciation and amortisation expense wsrs| 2 Loss on sale / write off of property, slant and equipment 3m.97 69639 Finance cost 47654 247233 Employee share based payment expenses 1159 27 Interestincome o) s Impairment of nsestment (Refer Note 5 . 53607 (Gain) on redevelopment transaction (Refer Note 4) - (81669 (Gain) on lease modification/ termiation (net) st Q254) (Gain)on far value changes (nct) s 1) 390 Inveniones witn off 2002 - (Gain) on sale of urrent investment (ne) (00s) (10635) Miscellaneous provisions writien back awe) (643.50) Operating profit before working capital clianges 1898088 | 1593030 Movements in working capial (Increase) / Decrease in inventories 91272 omn (Increase) / Decrease n trade receivables. s 44959 (Increase) inoiher financial and non financial assets as30) @s1.09) ncrease in trade payabes 178916 ses.02 Increase /(Decrease) in provisions 13046 Gi862) Increase / (Decrease) in oher firancial and non financial LIS 66.62) liabilies Cash generated from operations 53637 Teaw Income tax (paid) (nct) RIS TN NET CASH FLOW GENERATED FROM [ EI) BT OPERATING ACTIVITIES (A) B CASHFLOW FROM INVESTING ACTIVITIES Purchase of property,plant and equipment, intangible arassn| easwan) assets and capital work-in-progress Proceed from redevelopment transaction (refer note 4) - 200000 Proceeds from sale of property, plant and cquipment a8 . (Investmen) in deposits @om| i Interest received 16573 ana Purchase of investments @nzen (e43100) Proceeds from sae of investments 302607 8an25 (Purchase) Sale of Treasury Shares by Trust i) 1o NET CASH FLOW USED IN INVESTING i0ssn| Gan ) ACTIVITIES (B) © CASH FLOW FROM FINANCING ACTIVITIES Proceeds / (epayment) of bortowings (net) w690 [ @aers) Repayment oflease liabiliies (including intoreston lease | (182149 (2.06332) liabilities) Interest paid asse 2078 Interim Gividend paid BT R NET CASH FLOW USED IN FINANCING [CEEET D) ACTIVITIES (C) NET INCREASEADECREASE) IN CASH AND [T T CASH EQUIVALENTS (A+B+C) Cash and cash equivalents a the beginning of the year 16s01e 58663 Cash and cash equivalents at the end of the year 260370 2739 NET INCREASE/DECREASE) IN CASH AND ECXT TR CASH EQUIVALENTS Components of Cash and cash equivalents Cash and bank balances 279047 142781 Less + Not considered as cash and cash equivalenis Bank deposits due to mature before twelve months from w7 052 the reporting date and having oiginal it of more then 3 monihs Total cash and ensh equivalents 260370 [ SIGNED FOR IDENTIFICATION BY ~ SRBC&COLLP MUMBA!
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Notes to Consolidated Financial Results [Mumbai [October ‘The above unaudited consolidted financial results have been reviewed and recommended by the Audit Commilee and approved by the Board of Directors at their meeting held on October 23, 2026 The sttutory auditors of the Holding Company have carried out th limited review of the unaudited consolidated financial results for the quarter and half year ended September 30, 2026 ‘The unaudited consolidaied financial results have been prepared in accordance with the recognition and measurement principles laid down in the applicable Indian] Accounting Standards ("Ind AS) as prescribed under Sestion 133 of the Campanies Act, 2013, as amended, read with relevant rules thereunder and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, a5 amended from fime t0 time. The Group focuses on establishing and operating McDonald's restaurants across West and South India, through ts wholly owned subsidiary Hardcastle Restaurants Private Limited (HRPL) and the management considers that thse restauranis consitue a single business segment and hence disclosure of segment wise information s notrequired under Ind AS108 - Operating Segments”. The Company has only one geographical segment a it caters o the needs o the domestic marke only. I the quarter ended Sepiember 30, 2025, the Group has completed a redevelopment transaction involuing one of its ownership store propertis located in Mumbai. As| part of this ransaction, the Group ansferred tsrightsin the existing store property in exchange of altemate store property and some monctary consideration, resulting] i net aggregate gain of Rs. 816,68 lakh In the quarter ended September 30, 2025, the results includes an exceptional item of Rs. 536 07 lakh towards impairment of investment done by its wholly owned| subsidiary HRPL Effective 21 November 2025, The Government of India has consolidated multple existing lsbour legistations into s unified framework comprising four Iabour codes| effectively referred 10 25 the “New Labour codes” ‘The Group has assessed and discloscd the incremental impact of these changes based on the legal opinion obtained and the best information available, consistent with the guidance provided by the Insitute of Chantered Accountants of India. Considering the impact arising out of an enactment of the new legisltion in 40 event of non| recurting nature,the group has presented this incremantal amount under *Exceptional ftem” in the resulis for the previus year ended March 31, 2026, The estimated| incremental impact of gratuity of Rs 968 59 lakh arises due to chinge in wage definition Ffr and on behalf of the Board of Directors Amit Ja + Chairperson JOIN: 00016871 2,202 S BY IGNED FOR IDENTIFICATION s S R SRBC&COLLP MUMBAI
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SRBC&COLLP 29 Senst Bt s Chartered Accountants Dadar (West) Mumbai - 400 028, India Tel : +91 22 6819 8000 Independent Auditor’s Review Report on the Quarterly and Year to Date 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 Westlife Foodworld Limited 1. We have reviewed the accompanying statement of unaudited standalone financial results of Westlife Foodworld Limited (the “Company") for the quarter ended September 30, 2026 and year to date from April 01, 2026 to September 30, 2026 (the “Statement") 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 Listi g 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. ForSRBC&COLLP Chartered Accountants ICAI Firm registration number: 324982E/E300003 ot per Ravi Bansal Partner Membership No.: 049365 UDIN:260493¢ S FxFTNO 1772 Place: Mumbai Date: October 23, 2026 SRBC & COLLP. Limited Liabilty Partnership with LLP Identity No. AAB-4318 Reqd. Office : 22, Camac Street, Block B', 3rd Floor, Kotkaty-700 016,
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N WESTLIFE FOODWORLD LIMITED Regd, Office : 1001, Tower - 3, 10th Floor, Indiabulls Finance Centre, Senapati Bapat Marg, Prabhadevi, Mumbai 400 013. CIN : L65990MH982PLCO28593 Tel : 022-4913 5000 Fax : 022-4913 5001 Website - wiww westlife co.in | E-mail i shatadru@westlife.co.n Rs. in Lakbs)| Statement of Unaudited Standalone Financial Results for the quarter and half year ended September 30, 2036 Imonths | Preceding 3 | Corresponding 3| Year fo date | Year todate | Vear ended Sr. No. |Particatars ended | months ended | months ended | figures for the | figures for the | 31/03/2026 - 30092026 | 300062026 | 3000972025 | period ended | period ended 30092026 | 301092025 Unaudited | Unaudited | Unaudited Unaudited | Unaudited Audited T [income @) Revenue from operations - Dividend income (Refer Note 3) - 62015 - 629.15 144179 144179 - Net gain on fair value changes 2942 2828 2860 5770 6166 101,60 Total revenue from operations 2.2 657.43 28.60 686.85 15503.45 154339 b) Other income 523 54 128 1037 295 1381 Total income [a+b] 3465 66257 2988 697.22 1,506.40 1,557.20 2 [Expenses (a) Finance costs 014 - - 014 - - (b) Other expenses - Legal and professional fees 1427 2122 2432 3549 3050 5063 - Director’ siting fees 1328 1357 1210 2685 2.9 4750 - Commission Expenses. - - - - - 1239 - Listing and membership fees 306 306 516 612 662 1295 - Others 330 203 355 533 631 1063 Total expenses 3405 39.88 4313 73.93 6733 13410 3 IProfiu(Loss) before tax [1-2] 0.60 622,69 (13.25)] 62329 1439.07 142319 4 [Tax expense: (a) Current tax B - - - - - (b) Defered tax - - R - - - Total tux expense [4(a)+4(b)] - - - - 5 [Profiti(Loss) after tax [3-4] 0.60 62269 3.25)| 623.29 143907 142300 6 |Other Comprehensive Income/(Loss) (a) ems that will not b reclassified o profit or loss - - - - - - () Income tax relating to items that will aof be reclassified to profit or loss - - - - - - |Other Comprehensive Income/(Loss) - - - - - - 7 [Total Comprehensive Income/(L.oss) for the period / year [5+6] 0.60 622,69 (13.25)| 623.29 143907 142310 8 |Earnings per share (not annualised for quarters) - (Face value of Rs 2 each) Basic (in Rs.) 000 040 (o) 091 Diluted (in Rs) 0.00 040 ©o) 091 SIGNED FOR IDENTIFICATION BY S SRBC&COLLP MUMBAI
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2 (Rin lakhy) Statement of Standalone Assets and Liubi Asat Asal Particulars 30092026 | 3110372026 Unaudited | Audited . ASSETS 1 Financial assets (@ Cash and cash cquivalents 2859 835 (b) Receivables (1) Other receivables 1991 954 © Loans 54175 54175 ) Investments 5029097 | 5014721 () Other financial assets 29900 299.00 2 Non-financial assets @ Current tax assets (net) 15727 14469 () Other non-financial assets 884 102 TOTAL ASSETS SI34633 | 5115156 1L LIABILITIES AND EQUITY LIABILITIES 1 Financial liabilities (@ Payables ()Trade payables () total outstanding ducs of micro enterprises and small enterprises 059 076 (i) total outstanding dues of creditors other than micro enterprises and small enterprises 13.67 1331 (b) Other financial labilites 2537 1256 2 Non-financial liabilities (&) Other non-financal liabilities 061 003 3 Equiey (@) Equity share capital 311882 311882 () Otherequity 4818727 | 4800608 5130609 5112490 TOTAL LIABILITIES AND EQUITY 134633 | S115156 SIGNED FOR IDENTIFICATION BY NS> SRBC&COLLP MUMBAI
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(Rs. in Lakhy) |Standalone Cash Flow Statement for the half year ended September 30,3026 For the half | For the half Particulars year ended | year ended 3000912026 | 301092025 Unaudited_|_Unauditcd A CASH FLOW FROM OPERATING ACTIVITIES Profic/(Loss) before taxes 62329 143907 Adjustments for. Net gain on fu value changes (57.70)| (61.66) Interestincome (1037)| 295) Finance cost 014 - ‘Operating Profit/(Loss) before working capital changes 55536 137446 Adjustments for: Decrease in other receivables B . (Increase) Non-financial assets 7.82) (8.12)] (Decrease) i financial libilities 219 (5.69) Increase / (Decrease) in other non-financial liabilities 058 ©18) Cash generated from / (used in) operations 53593 36047 Taxes paid (1258) (0.:80)] Net cash generated from / (used in) operations @ 52335 135967 B CASH FLOW FROM INVESTING ACTIVITIES Interest received - 294 Investment in bank deposits - (299.00) Loan recovered from related party (net) - 6500 Proceeds from Sale of investments 7201 1,607.15 (Puchase) of investments ©1656)| (1,560.17) Net cash generated from / (used in) investing activities ® 9555 (184.08) € CASH FLOW FROM FINANCING ACTIVITIES Interest paid (©.14) - Interim dividend paid (59852) (1.169.52) Net cash us © (98.66) _ (1.169.52) Net Increase in cash and cash equivalents (A+1+C) 2023 607 ‘Cash and cash equivalents at the beinning of the year 835 724 Cash and cash equivalents at the end of the year 2859 1331 NET INCREASE/(DECREASE) IN CASH AND CASH EQUIVALENTS 2024 507 Components of cash and cash equivalents Cash on hand 005 042 Balances with banks in current accounts 2854 1289 Total cash and cash equivalents 2859 1331 [Notes to Standalone Financ 1) The above unaudited standalone financial resuls have been reviewed and recommended by statutory auditors of the Company have carried out the limited review of the unaudited standal 3) The Shareholders of the subsidiary Company (Hardcastle Rest cach. for the financial year 2025-2026 and the same has been considred as revenue from operati Results:- 2) The unaudited standalone financial results have been prepared in accordance with the reco prescribed under Section 133 of the Companies Act, 2013, as amended, read with relev: Regulations, 2015, as amended from time to time gtition and measurcment principles laid down in the applicable Indian Accounting Standards (*Ind AS*) as| ant rules thereunder and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) ions. the Audit Committee and approved by the Board of Directors at their meeting held on October 23, 2026. Thel lone finaicial resuls for the quarter and hal year ended September 30, 2026 s Private Limited) in their meeting held on June 13, 2026 approved final dividend of Rs 721- per equity share of face value of R 1,000/ For and on behalf of the Board of Directors SIGNED FOR IDENTIFICATION - BY i Murbai ! Chairperson [October 23, 2026 =5 DIN: 00016871 SRBC&COLLP MUMBAI