Interim report
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"4 Your Services 1"i solutions a,aill Partner Ctri 14l;s:otr '/a:ir i;rarriJt CAIVI S 03'd August2026 Dear Sir / Madam, Sub: Outcome of the Board Meetinq held on 03rd August 2026 The Board of Directors of the Company at its meeting held today which commenced at 12.00 P.M. and concluded at 01.55 P.M. have inter alia transacted the following: 1. Approved the Unaudited financial results of the Company for the quarter ended June 30, 2026.|n this regard, please find enclosed copies of the following: Statement showing the Un-Audited Financial Results (Standalone and Consolidated) for the quarter ended June 30, 2026. Limited Review Report (Standalone and Consolidated) issued by the SR Batliboi & Associates LLP, Statutory Auditors on the Financial Results of the Company. Further, we would like to confirm that the Statutory Auditors have issued Limited Review Reports with unmodified opinion on the financial results of the Company for the quarter ended June 30, 2026, pursuant to Regulation 33(3)(d) of the SEBI (Listing Obligations and Disclosu re Requirements) Regulations, 20 1 5. The Company has made arrangement for release of the Unaudited Financial results for the quarter ended June 30, 2026 in the newspaper as per the requirement of the SEBI (LODR) Regulation, 201 5. 2. The Board has approved the payment of lnterim Dividend of Rs.2.50 per equity share. The above Dividend will be paid to those shareholders as on 12th August 2026 which has been fixed as the "Record Date" for determining the members eligible to receive dividend. The expected date of disbursement of the dividend will be on or before 30th August 2026. 3. The Board took on record that the shares held by other shareholders in Fintuple Technologies Private Limited("Fintuple"), has been acquired by the company and Fintuple is now a wholly owned subsidiary of the company. 4. The Board took on record that the acquisition of part of the shares from other shareholders of Think Analytics Private Limited, is in progress and approved the revised consideration of Rs 17.73 crores. The same is expected to be completed before the end of September 2026. Disclosure as required under Securities and Exchange of lndia (Listing Obligation BSE Limited, Phiroze Jeejeebhoy Towers, DalalStreet Mumbai400 001 Scrip Code:543232 National Stock Exchange of lndia Limited Exchange Plaza,5th floor, Plot No. C/1, G Block, Bandra Kurla Complex, Bandra (East), Mumbai400 051 Tradinq Svmbol : CAMS E Lri !ilrrrl and Disclosure Requirements) Regulations, 2 enclosed herewith as Annexurel 2792 ne;C0 New Nor 10, (0ld , l.mail : No. I 7Bi, M.G.R. Salai, kkarn, - 5Q0
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.,.1 Your Services ,; l solutions i j!i Panner Our \4issicrn ibur i:fgwlh CAMS 5. The Board took on record a communication received from Securities Exchange Board of lndia relating to the regular operations of the company. The details of the above letter, as required under Clause 20 of Para A of Part A of Schedu le lllto the SEBI Listing Regulations is given as Annexure - ll: We request you take the above on records Thanking you, Yours faithfully, F7 Comnuter Age Management Services Limited #,".'lh*,tt6^^a*' Company Secretary and Gompliance Officer '$5'tti --"---'''-- .-:..- 0g6 Office m,::New 10, (otd 178), M.6.Ri r,iu
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, I Your Services a '', Solutions:..., ,1 Partner li ri ir'1ll-:'()ri . Yo!,f CiaJ!ih CAN/I S Annexure - | Details required under Regulation 30 of the SEBI Listing Regulations read with SEBI/HO/CFD/PoD2/GlR/P/0155 dated November 1'1, 2024 S No Particulars Details 1 Name of the target entity, details in brief such as size, turnover etc. M/s. ThinkAnalytics lndia Private Limited (Think) Founded in 2013, Think is a subsidiary of the Company is a trusted advisor and digital partner to marquee lndian BFSI enterprises, Think pioneers in Alternative Data and Al Credit Scoring solutions. lt also offers modern Al capabilities that transform KYC and customer onboarding, and enable financial institutions to rapidly scale theirAPl and partnersh ip infrastructure Turnover: FY 2025-26 - INR 2743.61 lakhs 2 Whether the acquisition would fall within related party transaction(s) and whether the promoter/ promoter group/ group companies have any interest in the entity being acquired? lf yes, nature of interest and details thereof and whether the same is done at "arm's length" Think, being a subsidiary is a related party of the Company. The transaction falls within the ambit of related party transactions and is at arms'length. Except to the extent of shares held by the Company in Think, the Company does not have any interest in Think. BFSI Sector3 lndustry to which the entity being acquired belongs 4 Objects and impact of acquisition (including but not limited to, disclosure of reasons for acquisition of target entity, if its business is outside the main line of business of the listed entitv) The Company intends to acquire shares from the founders in line with the Shareholder agreement. 5 Brief details of any governmental or regulatory approvals required for the acquisition Not applicable By the end of September 20266 lndicative time period for completion of the acquisition Cash7 Consideration - whether cash consideration or share swap or any other form and details of the same 8 Cost of acquisition and/or the price at which the shares are acquired I Rs. 17.73 tr\ rl . 2992 New +91 4:a 6109 'Regd: Office Website M.G,R. Salai, Chennhi - 600 034. lndia.
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..A Your Services .2:i solutions:Ji.: Partner Cur L4is:,oir .. yor,i alr{iwrh cfttvl s 9 Percentage of shareholding / control acquired and I or number of shares acquired 20.91% 10 Brief background about the entity acquired in terms of products/line of business acquired, date of incorporation, history of last 3 years turnover, country in which the acquired entity has presence and any other significant information (in brief) Think Analytics lndia Private Limited is a trusted advisor and digital partner to marquee lndian BFSI enterprises, Think pioneers in Alternative Data and Al Credit Scoring solutions. lt also offers modern Al capabilities that transform KYC and customer onboarding, and enable financial institutions to rapidly scale their API and partnership infrastructure History of Last 3 years turnover: 2025-26: Rs. 2743.61 Lakhs 2024-25: Rs.1591 .77 Lakhs 2023-24: Rs. 1 686.90 Lakhs Country of Presence: lndia '3.t$l \t (bld 17 5ala .500 lrldia. I
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. Your services'Solutians .) Partner i ii,r :ri::t Lcir 'riiii , ir,f,.,i.tl Annexure - ll Details required under Regulation 30 of the SEBI Listing Regulations read with SEBI/HO/CFD/PoD2/CIR/P/O155 dated November 11, 2024 CAIVI S Juur^^& Particulars Name of the authority Remarks Securities and Exchange Board of lndia Nature and details of the action(s) taken, initiated or order(s) passed Administrative warning letter issued with advice to place the letter before the Board of Directors and to send the corrective action taken. Date of receipt of direction or order, including any ad interim or interim orders, or any other communication from the authority Communication dated 1't June 2026 taken on record by the Board at the meeting held on 3'd August 2026. Details of the violation(s)/contravention(s) committed or alleged to be committed Certain cases of deficiency and non-compliance of SEBI (Mutual Funds) Regulations 1996 during the course of regular operations of the company. Corrective actions have been taken in respect of the above matter. lmpact on financial, operation or other activities of the listed entity, quantifiable in monetary terms to the extent possible No impact c.l-1[i't[lAl 000 034 J -i. \) rF .sl" f.t
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CllrMS Computer Age Management Services Limited CIN : L65910TN1988pLC015757 Reglstered office : New No 10 Old No. 178, M.G,R Salal, Nungambakkam, Tamil Nadu, Chennai - 600 034 Website : wwwcamsonline.com I Email ld - secretarial@camsonline.com statemenl ol unaudited standalone financial results for the quarter ended 30 June 2026 in lakhs unless olherwise Quarler ended Year ended 30 Jun 2026 31 Mar 2026 30 Jun 2025 31 Mar 2026Parliculars Unaudlled (Refer note 4) Unaudited Audiled 35,700.73 1,087.84 33,438.27 1,058.30 1,41,225.69 4,238.05 36.788.57 34.496.57 1.45.463.74 9,813.97 130.91 2,478.87 1 0,764.59 9,705.65 162.71 1,796.1 3 8,815.69 s9,256.72 592.38 8,661.14 38,534.1 6 23.188.34 20.480.18 87.044.40 1 3,500.23 14,015.39 58,419.34 4,160.10 (221.34) (237.771 3,508.56 (11.17\ 15,205.97 (456.43) (39.81) 3,700.99 3,497.39 14,709.73 9,899.24 10,sl9.00 43,709.61 83.73 (21.07) (1 3e.98) 35.23 (74.89) 18.85 62.66 (104.75) (56.04) 9.961.90 10.414-25 43,653.57 vI il il lv v VI tx x xl xil Comprehensive lncome that will not be reclassified to protit or Loss Remeasurement gain/(loss) on defined benelit plan lncome tax r€lating to items thal will not be reclassified Net movement on effective portion of cash flow hedge lncome tax relating to items that will be reclassified to Oher Comprehensive lncome / (Loss) lor the Comprehenslve lncome for the period / year up equlty share capital (face value of Rs 2/- per share : (ln Rs /-) (face value of Rs 2/. benefits expense 1 13.55 1.48 (b) Diluted costs 1 lax 1 86.08 4,964.09 Basic per 4,075.46 expense / (benelit): Proflt lor the period / year Olher Equity Revenue from operations and amortisation expense Olher expenses expenses belore tax 63.51 138.97Net tax expense tax (credit)/charge of tax relating to earlier periods/years prolit or loss that will be reclassilied to profit or Loss or loss / year, (net of tax) share)* 35,304.80 1 ,464.16 9,519.89 128.82 2,163.56 8,636.36 4.91 4.89 *Not annualised income Ievenue 3.99 3.98 'Not annualised 4,959.69 4.26 4.24 *Not annualised 4,947.48 4,959.69 1,1 5,877.86 17.66 17.56 Annualised notes to statement unaudited standalone results for the ended CHENNAI 600 034 1'O
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CAMS Computer Age Management Services Limited CIN : L65910TN1988pLCOl 5ZSzRegistered office : Nel N9 10 old No. 178, M.G.R salai, Nungambakkam, Tamil Nadu, chennai - 600 034Website : www-camsonline.com I Email ld - secretariat@camsonline.com *ur Mission^.. Y*r^* Gron*t!: Notes to Statement of unaudited standalone f inancial results for the quarter ended 30 June 2026 1 These unaudited standalone financial results have been tn Standard (lnd AS) prepared accordance with the recognition and measurement principles laid down in accordance34, "lnterim Financial Reporting" as prescribed under Section 33 of the Companies with the standards) Rules, 2015 as amended from time to time and Act, 2013 (the Act") read with the Companres Board of lndia other accounting principles generally accepted tn ndia and ln terms of Regulation("s EBr) (Listing Obligations and Disclosu re Requirem ents) Regulations 20 5 (as 33 of theamended) These unaudited standalone financial results fo the quarter ended 30 June 2026meeting held on 03 August 2026, tn were reviewed by the Audit Committee and approved by the Board of Directors at itsterms of Regulation 33 of the SE (Listing Obligations and Disclosure Requirem ents)revtew by the statutory auditors of the com pany. Regulations, 20 5 and have been subj ected to The Company ts primarily tn the business of providing registrar and transferacco rdingly there are agency servrces including data processing and its related activities to financial institutionsno separate reportable segments tn accordance with lnd AS 08 on "Operati Segments" tnsingle geographical segment, .e. lndia. ng respect of the Company The Company operates primarily tn The figures of the quarter ended 31 March 2026 are the balancing figuresto-date figures to 31 between audited figu res tn respect of the full financial year up to 3 March 2026 and theup December 2025 respectMely being the date ol the end of the third quarter of the Iinancial unauditedyear which were subjected to limited revtew Dunng the quarter ended 30 June 2026, the Co mpany allotted 2,20 ,230Scheme 201o equity shares to its employees consequent to the exe16tse of options sranted under the Em ployee The board of directors at its meeting held on 03 August 2026 havedeclared interim dividend of Rs. 2.50/- per equity share 7' The unaudited standalone financial results are also available on the stock exchange website www.bseindia.com and www.nseindia.com and on our website www.camsonrine.com On behalf ol the Board of Directors For Com Services Limited Date:03 August 2026 Place: Chennai ffi,'", Managing Director CHENNAI 600 034 q ot cr r$ 9l>-
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S.R. Bnrueot * AssocrATEs LLP Chartered Accountants 1oth Floor, Tidel Park 'A" Block, North Wing No.4, Rajiv Gandhi Salai Taramani, Chennai - 500 113 lndia Tel: +91 446117 9OOO Independent Auditor's Reyiew Report on the Quarterly Unaudited Standalone Financial Results of Computer Age Management Services Limited (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 Computer Age Management Services Limited We have reviewed the accompanying statement of unaudited standalone financial results of Computer Age Management Services Limited (the "Company") for the quarter ended June 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, (lnd 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 ('lnd AS') specified under Section 133 of the Companies Act,20l3 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: 101049W8300004 per Bharath N S Partner ICAI Membership No.: 210934 IJDIN : 262 I 093 4RCCVWY 5 797 Place: Chennai Date: August 03,2026 2 t 4 Chennai S.R. Batlibol & Associates LLP, a Limited Liabitity partnership with LLp tdentity No. AAB-4295 Regd. Office : 22, Camac Street. Blocft ,B', 3rd Floor. Kolkata-7OO 016
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CAMS Computer Age Management Services Limited CIN : L659l0TN1988PLCOtSzS7 Registered office : New No 10 Old No. 178, M.G.R Salai, Nungambakkam, Tamil Nadu, Chennal - 600 034 website : www.camsonrine.com I Emair rd - secretarial@camsonrine.com Statement of unaudited consolidated financial results for the quarter ended 30 June 2026 (Rupees in lakhs unless olheMise Quarter Year 30 Jun 2026 31 Mat 2026 30 Jun 2025 31 Mar 2026Particulars Unaudited (Refer note 4) Unaudited Audited 39,502.95 1,658.17 39,522.02 1,293.77 35,415.19 1,314.78 1,51,624.90 5,116.71 61 12,366.49 148.04 2,454.73 8,862.56 12,533.37 152.60 2,804.O7 8,677.06 12,243.71 193.67 2,084.38 7,743.46 49,701.98 698.37 9,877.37 33,532.36 17,329.30 (24.50) 16,648.69 (25 14,464.75 62,931.53 17,304.80 16,607.84 14,439.05 62,855.33 4,425.21 4,571.40 (221 3,740.06 (5s.01) 16,424.90 (s1 160.1 9 (0.1 1.48 (0.37) 12.28 139.62 (3s.1 (1 88.e2) 47.55 0.29 12.30 24.17 120.83 116.76 114 before tax from ordinary activities before Share of of profit / (loss) ofjoint venture (net of tax) Profit before tax for the period / year of tax relating to earlier periods / years Comprehensive lncome that will not be reclassified to profit or Loss Re-measurement gaini(loss) on defined benefit plan lncome tax relating to items that will not be reclassified to that will be reclassified to profit or Loss Exchange differences in translating the financial statements of Other Comprehensive lncome / (Loss) for the period / (net of tax) Comprehensive lncome for the period / year attributable to Comprehensive lncome attributable to Paid up equity share capital (face value of Rs 2 L per share) Earnings per share : (ln Rs /-) (face value of Rs 2 /- each)" (a) Basic costs tax movementNet effectiveon ofportion cash flow hedge taxlncome to itemsrelating that bewill to orreclassified profit loss profit or for the period / year Total expenses Revenue from operations Equity (Loss) of Joint venture expense / (benefit): tax expense tax (credit)/charge operations Diluted expenses and amortisation expense Expenses Employee benefits expense Owners of the Company Non-controlling interest income revenue Owners of the Company Non-controlling interest 12,801.59 12,923.41 (e3.06) 5.16 5.14 *Not annualised 4,964.09 (s2. .Not annualised 12,643.33 4,959.69 12,752.21 (e1 5.10 5.08 10,909.05 10,770.83 (107.7e) *Not annualised 4,947.48 (104. 4.41 4.39 47,600.57 47,574.5s 4,959.69 1 ,27 ,131.78 (3e8. (38s.1 19.23 19.13 V VI IX vI VIII il lil IV x xt XII notes to results for the une 2026unaudited ended CHENNAI 600 034 ,/
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CIN : L65910TN1988pLC01SZS7 Registered office : New No 1o old No. 178, M.G.R Salai, Nungambakkam, Tamil Nadu, chennai - G00 034website : www-camsonrine.com I Emair rd - secretariar@camsonrine.com CAMS $ur l"3is*i*n.^. Yciri. Crq:le.ih Computer Age Services LimitedManagement to Statement of unaudited consolidated financial results for the quarter ended 30 June 2026 The unaudited consolidated financial results of the Computer Age Management Services Lim ited ("Company") itswith the ition and subsidiaries (collectively referred as "Group") and oint venture have been preparedrecog n measurement principles laid down tn the lndia n Accou nting Standard (lnd AS) 34, "lnterim Financial Reporting"20 3 ("the Act) read with the Companies (lnd ran Accounting Standards) as prescribed und er Section 33 of the ComR u les 2015, AS amended from time to time, and other accounting principles genera ly accepted in ndia and in termsRegulation 33 of the Securities and Exchange Boa rd of ndia ('sEB r) (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) Th ese unaudited consolidated financial results for the quarter ended 30 June 2026 were reviewed by the Auditust 2026 tn terms of Regulation Committee and approved by the Board of Directors at its respective meeting held on33 of the SEBI (Listing obligations and Disclosure Req uirements) Regulations, 2015, and have been subjected to limitedcom pany revrew by the statutory aud itors of The group and joint venture is primari ly tn the businCSS of providing registrar and transfer services includingthere are no separate ble agency data processing and its related activities to financial nstitution and accordingreporta segments tn accord ance with lnd AS 1 08 on "Operating seg ments" tn respect of the group and joint venture. December 2025, being the date of the end of the third quarter ot tnelnancial year which were subjected to lim1ed review. During the quarter ended 30 J une 2026 the Company allotted 2,20,230 equity shares to its employees consequent to the exercise of options9. sranted under the Employee Stock Options The board of directors at its meeting held on 03 August 2Q26 have declared interim dividend of Rs. 2.S0/- per equity share The unaudited consolidated financial results are also available on the stock exchange website www.bseindia.com and www.nseindia.com and on our website www.camsonline.com On behalf of the Board of Directors For Management Services Date:03August 2026 Place: Chennai Anuj Kumar Managing Director CHENNAI 600 034 (tl * S4',--
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S.R. Bnnwot * AssoctATEs LLP Chartered Accountants 1Oth Floor, Tidel Park "A" Block, North Wing No.4, Rajiv Gandhi Salai Taramani, Chennai - 600 I 13 lndia Tel: +91 446177 9OOO Independent Auditor's Review Report on the Quarterly Unaudited Consolidated Financial Results of Computer Age Management Services Limited (the "Holding Company") pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations,20l5, as amended Review Report to The Board of Directors Computer Age Management Services Limited We have reviewed the accompanying Statement of Unaudited Consolidated Financial Results of Computer Age Management Services Limited (the "Holding Company"), its subsidiaries (the Holding Company and its subsidiaries together referred to as "the Group") and joint venture for the quarter ended June 30,2026 (the "statemenf') 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 Regulations"). 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, (lnd 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 lndependent Auditor of the Entity" issued by the Institute of Chartered Accountants of India. This standard requires that we plan and perfotm 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 Name of the entity Relationshio Comnuter Ase Manasement Services Limited Holdine Company CAMS Insurance Repository Services Limited Subsidiarv Comoanv CAMS Investor Services Private Limited Subsidiarv Company Sterlins Software Private Limited Subsidiarv Comnanv CAMS Pavment Services Private Limited Subsidiarv Company CAMS Financial Information Services Private Limited Subsidiary Company Fintuole Technolosies Private Limited Subsidiarv ComDany Think Analytics India Private Limited and its subsidiaries viz: Subsidiarv Company l. Think Analytics Consultancy Services Private Limited Steo-down Subsidiarv 2. Think 360 Al. Inc Step-down Subsidiary MFC Technologies Private Limited Joint Venture Based on our review conducted and procedures performed as stated in paragraph 3 above and based on the consideration of the review reports of other auditors refemed to in paragraph 6 below, 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 5 Chennai S.R. Batliboi & Associates LLP, a Limited Ljability partnership with LLp tdentity No. AAB-4295 Regd. Office:22, Camac Street, Block'B', 3rd Floor, Kolkata.Too 016
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S.R. Berueot * AssocrATEs LLP Chlrtcred Accountants 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 results and other f,rnancial information, in respect of six subsidiaries, whose unaudited interim financial results include total revenues of Rs. 5,992.01 lakhs, total net profit after tax of Rs. 736.66 lakhs and total comprehensive income of Rs. 773.77 lakhs, for the quarter ended June 30,2026, as considered jn the Statement which have been reviewed by their respective independent auditors. The independent auditor's reports on interim financial results ofthese entities 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 ofthese subsidiaries is based solely on the reporl ofsuch auditors and procedures performed by us as stated in paragraph 3 above. 7. The accompanying Statement includes unaudited interim financial results and other unaudited financial information in respect of one joint ventlrre, whose interim financial results includes the Group's share of net loss of Rs. 24.50 lakhs and Group's share of total comprehensive loss of Rs. 24.50 lakhs for the quarler ended June 30, 2026. The unaudited interim financial results and other unaudited financial information of the joint venture have not been reviewed by their auditor and have been approved and furnished to us by the Management and our conclusion on the Statement, in so far as it relates to the affairs of this joint venture, is based solely on such wraudited interim financial results and other unaudited financial infonnation. According to the information and explanations given to us by the Management, these interim financial results are not material to the Group. Our conclusion on the Statement in respect of matters stated in para 6 and 7 above is not modified with respect to our reliance on the work done and the reports of the other auditors and the financial results/financial information certified by the Management. For S.R. Batliboi & Associates LLP Chartered Accountants ICAI Firm registration number: l0l049W/E300004 W^^,k' per Bharath N S Partner ICAI Membership No.: 210934 U DIN: 2621093 4ZSNVOR9700 Place: Chennai Date: August 03,2026 Chennai