Interim report
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Date: October 13, 2026 BSE Limited Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai 400 001 Scrip Code: 540602 National Stock Exchange of India Limited Exchange Plaza, Plot No. C/1, G Block, Bandra Kurla Complex, Bandra (East), Mumbai – 400 051 Trading Symbol: GTPL Dear Sir/Madam, Sub : Disclosure under Regulation 30 and other applicable regulations of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (‘Listing Regulations’) - Outcome of the Board meeting. In continuation of our letter dated October 06, 2026, we wish to inform you that the Board of Directors of the Company, at its meeting held today, has inter-alia, i. approved the Consolidated and Standalone Unaudited Financial Results for the quarter and half year ended September 30, 2026, prepared in terms of Regulation 33 of Listing Regulations, duly reviewed and recommended by the Audit Committee. The same has been enclosed herewith along with Limited Review Report of Statutory Auditor's thereon. ii. approved the acquisition of balance 74% of equity shares i.e., 88,800 equity shares of Rs. 10/- each from the existing shareholders of DL GTPL Cabnet Private Limited (“DL GTPL”), a subsidiary of the Company for a cash consideration of Rs. 937.50/- per equity share aggregating Rs. 8,32,50,000 /- (Rupees Eight Crore Thirty Two Lacs Fifty Thousand) by execution of Share Transfer Agreement (“Agreement”). The aforesaid acquisition of equity shares is for consolidation of business operations. Post acquisition, DL GTPL will become a wholly owned subsidiary of the Company. DL GTPL, incorporated on May 14, 2009, is engaged in the business of distribution of cable television channels in India. The turnover of DL GTPL for FY 2025-26, FY 2024-25 and FY 2023-24 was Rs. 637.11 million, Rs. 699.67 million and Rs. 705.92 million, respectively.
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None of the Company’s promoter / promoter group / group companies have any interest in the above transaction. All the six transferors are related parties of DL GTPL and the transaction is on arm’s length basis. No governmental or regulatory approvals are required for the above transaction. The acquisition is expected to be completed by October 31, 2026. The meeting of the Board of Directors commenced at 5.00 pm and concluded at 06:05 p.m. You are requested to take the same on records. Thanking you, Yours faithfully, For GTPL Hathway Limited Ashwin Patel Company Secretary & Compliance Officer Encl: as above
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Deloitte Haskins & Sells Chartered Accountants 19th Floor, Shapath-V S.G. Highway Ahmedabad - 380 015 Gujarat, India Tel: +91 79 6682 7300 Fax: +91 79 6682 7400 INDEPENDENT AUDITOR'S REVIEW REPORT ON REVIEW OF INTERIM STANDALONE FINANCIAL RESULTS TO THE BOARD OF DIRECTORS OF GTPL HATHWAY LIMITED 1. We have reviewed the accompanying Statement of Standalone Unaudited Financial Results of GTPL HATHWAY LIMITED ("the Company"), for the quarter and six months ended September 30, 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 ("the 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 principle s laid down in the Indian Accounting Standard 34 "Inte rim 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 and in compliance with Regulation 33 of the Listing Regulations. Our responsibility is to express a conclusion on the Statement based on our review . 3. We conducte d our revi ew of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 'Review of Interim Financial Information Performed by the Indepe ndent Auditor of the Entity', issued by the Institute of Chartered Accountant s of Ind ia (!CAI). A review of inter im financial information consists of making Inquiries, primarily of the Company's personnel responsible for financial and accounting matters, and apply ing analytical and other review procedures. A revi ew is substantially less in scope than an audit conducted in accordance with Standards on Auditing specified under section 143(10) of the Compan ies Act, 2013 and consequently does not enable us to obtain assurance that we would become aware of all sign ificant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. 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, prepared in accordance with the recognition and measurement principles laid down in the afo resaid Indian Accounting Standard and other accounting principles generally accepted in Ind ia, 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, includi ng the manner in which it is to be disclosed, or that it contains any material misstatement . Page 1 of 2
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Deloitte Haskins & Sells 5. We draw attention to Note 3 of the Statement, which describes in detail the status of the demand from DOT in connection with the levy of license fees aggregating to Rs 9,754.15 million. Basis its assessment of the legal position on the matter as well as based on the opinion of independent legal experts, the Company is confident that it has good grounds on merit to defend itself in this matter. Accordingly, no provis ion has been recognized in respect of the aforesaid matter in the Statement. The contingent liability includes such demand for the financial year for whic h demands have been received by the company and the related penalty and interest thereto. Our conclusion on the Statement is not modified in respect of this matter . Place: Ahmedabad Date: October 13, 2026 For DELOITTE HASKINS & SELLS Chartered Accountants (Firm's Regist ration No. 117365W) -t\. ~ -~u-rcuJe-, ' Hard ik Sutaria (Partner) (Membership No.116642) (UDI N: 26116642DSQAYM8136) Page 2 of 2
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GTPLHATHWA) LIMITED Registered Office : 202, 2nd Floor. Sahajanand Shopping Centre, Opp. Swaminarayan Temple, Shahibaug, Ahmedabad •· 380 004 Tel: 91-079-25626470 CIN : 'L64204GJ2006PLC048908 Website: wmv.gtpl.ne t: E-mail: info@gtpl.net STATEME NT Of STANDALONE UNAUDITED FINANCIA L RESULTS FOR THE QUARTER AND SIX MONTHS ENDED SEPTE~'ffiER 30, 2026 Quar1er Ended Su Months Enacd Particulars September JO, June 30, September 30, September 30, 2026 September 30, 202 5 2026 2026 2025 Unaudited Unaudited' I. Income Unaudited Unaudited Unaudited a. Rc\'enue from Operations 7,975.74 6,877.25 6,358.06 14,852.99 12,304.&5 b. Other Income 27.54 54.85 44.21 82.39 87.62 Total Income 8,003.28 6,932.to 6,402.27 14,935.38 12.392.47 2. Expenses a. Purchase of Project Material 38.64 17.96 40.59 56.60 130.73 b Chani?.cs in Inventories of Project Material J.86 35.43 (6.83) ]9.29 121.98) c. Operating Exvenscs 6,366.13 5,425.60 4,972.41 11,791.73 9.455.08 d. Emulovec Bcoetits E.xpe~e 161.94 148.62 155.60 310.56 343.30 c. Finance Cost 112.79 83.72 73.14 196.51 144.73 f. Depreciation and Amortisation Expense 572.71 532.7& 446.84 1,105.49 889.85 I.!, Other E.,:pen..o:~ 765.26 660.] 8 647.50 1.425.64 1.300.17 Total Expenses 8,0?l.33 6,904.49 6,329 .25 14,925.82 12.,241.88 3. Pront / (Loss) before Ei:ceotlonel Hems & Tax Expenses (1-2) !18.05) 27.6t 73.02 9.56 150.59 4. Exceptional l!ems rRerer Note 4) 5. Profit / (Loss) before Tax (3-4) \18.0, 27.61 73.02 9.56 150.59 6. Tax cxpe.rue (4.58) 7.49 20.53 2.91 4 1.85 a. CmTent Tax (1.49) 6.46 1.09 4.97 I0.71 b. Deferred Ta.,; (3.09) 1.03 19.44 (2.06) 31.14 c. Previous Year Tax Adjuslment.s 7. Net Profit I (Loss) ro.-the Period / Year artcr Tax (S-._fil_ 8. Other Comprehensin'.· Income I (Loss) (13.47) 20.12 52.49 6.65 108.74 Items that will not be reclassified to profit or loss 2.89 (0.88) 1.52 2.01 1.32 lnc<ime - Tax relatlni? to items 001 reclassified lo pro fit or loss (0.73) 0.22 (0.38) (0.51) (0.JJ) 9. Total Other Comprehensive Income I (Lo.ssl (a0crTu) 2.16 (0.66) 1.14 1.50 0.99 .10. Tolal Comprehensive incom e / (Loss) (after Tax) (7+9) Ill.JI) 19.46 53.63 8.15 109.73 II. Paid-Up Equln• share caoltal (Face Value Rs.IOI-) I 124.63 I 124.63 1.124.63 1.124.63 1.124.63 12. Oilier Equih" 13. Eami:ni; Per Share (0.12) 0.18 Basic and Diluted (in Rs.) (Not Annualized) 0.47 0.06 0.97 Refer Notes to tlle Standalone Unaudited f inandal Results (Rs in Million Year Ended March J I, 2026 Audlt&d 24,507.81 216.78 24,724.59 278.00 16.00 18,845.28 634.15 335.71 1,891.88 2 582.59 24,583.61 140.98 56.89 84.09 25.27 25. 15 51.89 /51.77 58.82 (J.52) 0.89 (l.63) 56.1 9 1.124.63 7,776.15 0.52
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STANDALONE UNAUDITED BALANCE SHEET Particulars ASSETS 1. Non-Current Assets a. Prope1ty, Plant and Equipment b. Capital Work-in-Progress c. Goodwill d. Other Intangible Assets e. Financial Assets i) Investments ii) Loans iii) Other Financial Assets f. Other Non-Current Assets Total Non-Current Assets 2. Current Assets a. Inventories b. Financial Assets i) Trade Receivables ii) Cash and Cash EquivaJents iii) Bank Balances other than Cash and Cash Equivalents iv) Loans v) Other Financia l Assets c. Other Current Assets Total Current Assets Total Assets EQUITY AND LIABILITIES 1. Equity a. Equi ty Share Capital b. Other Equity Total Equity 2. Non-Current Liabilities a. Financial Liabilities i) Bo1TOwings ii) Lease Liabilities b. Provisions c. Deferred Tax Liabilities (Net) d. Other Non-Current Liabilities Total Non-Current Liabilities 3. Current Liabilities a. Financial Liabilities i) Borrowings ii) Lease Li ab iii ties iii) Trade Payable (i) Total Outstanding dues of Micro enterprises and Small Ente1p rises (ii) Total Outstanding dues of creditors other than Micro ~ I:: l Enterpr ises and Small Enterprises - iv) Other Financial Liabilities ' () ~ Other Cu,rnnt Liabilities 11 ./ ; rovisions , fj I L /..,T al Current Liabilities -~..,_v ~ :::~ Total Equity and Liabilities (Rs in Million) As at September 30, March 31, 2026 2026 Unaudited 11,008.89 194.35 357.33 1,186.28 3,969.11 147.34 152.07 584.12 17,599.49 328.92 11,312.20 47.17 366.42 0.49 32.04 1,467.08 13 554.32 31,153.81 1,124.63 7,570.50 8,695.13 320.75 3,127.57 120.86 38.27 11.51 3,618.96 1,244.56 284.44 68.55 13,745.44 2,216.84 1,273.06 6.83 18,839.72 31,153.81 Audited 9,880.98 294.57 357.33 884.11 3,977.18 448.84 107.82 519.22 16,470.05 271.79 4,190.88 158.74 148.07 0.22 81.61 578.52 5,429.83 21,899.88 1,124.63 7,776.15 8,900.78 634.80 2,433.88 114.29 39.82 11.12 3.233.91 1,088.44 181.72 95.78
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STANDA LONE UNAUDITED STATEMEN T OF CASH FLOWS PARTIC ULARS A Casb Flow from Operating Activities B C D Profit Before Tax Adjustment for: Depreciatio n and Amo1t isation Expense Interest Expenses Foreign Exchange Loss (Net) Allowance for Credit Losses on financial Assets Loss/ (Gain) on Sale of lnvestment Gain on Lease Tennination Share of Loss from Pmtnership Fi1ms (Net) Interest Income Operating Profit Before Working Capital Adjustments .Movements In Working Capital Decrease/(Increase) 1n Inventories Decrease/(Increase) In Trnde Receivable Decrease/(Increase) In Loans Decrease/(lncrease) 1n Financial Assets Decrease/(lncrease) In Others Assets Increase/(Decrease) In Financial Liabilities lncrease/(Dcc rease) In Liabilities & Provisions Cash Generated From Operating Activities Taxes (Paid) / Refund Received Net Cash Generated From Operating Activities Cash Flow from Investing Activities Purchase of Propc1ty, Plant and Equipment and other Intangible Assets (Including CWIP, Capital Payables and Capital Advances) Purchase Considerntion Paid For Business Combin ation (Refer Note 6) Investment in Subsidiaries/Joint Ventures Proceeds from Disposal of Investment in Subsidia ries and Joint Ventures Fixed Deposits (Placed)/Matured with Banlcs (Including Margin Money Deposits) Loans (Given) to / Received Back from subsidairies Interest Received Net Cash Used In Investing Activities Cash Flow from Fiuancing Activities Proceeds from Long Lenn Bonowings Repayment of Long term Bomiw ings Proceeds from Sho1t tenn B011-owings (Net) Principal Payment of Lease Liabilities Interest Paid on Lease Interest Paid on Bon-owings Dividend Paid Net Cash Generated from/(Uscd In) Financing Activities Net Inc rease/ (Decrease) In Cash & Cash Equivalents ( A+B+C ) Cash And Cash Equivalents At The Begi nning Of The Period (Rs in Million) For the Six Month s Ended September 30, 2026 Unaudited 9.56 1,105.49 196.5 1 10.46 39.62 7.52 1.20 (34.66 1,326.30 (38 .3 1) (7,168 .74) (0.27) (189 . 13) • (854 .87) 8,070.56 137.66 1,283.20 (54.02 ' 1,229.18 (935.34) (355.5 4) 0.00 (6. 16) 301.50 3.42 (992.12) (386.60) 228.67 (18.2 1) (94.46) (78.02) (0.0 1) (348.63) (111.57) 158.74 47.17 5.79 41.38 47.17 September 30, 2025 ·unaudited 150.59 889.85 144.73 2.04 51.25 (3.67) (5.07) 5.15 (48.23 1,186.64 (35.09) (4,689.14) 0.06 (205 .95) 141.92 4,269.75 (817 1 l 586.48 (149.63) 436.85 (1,027.22) (53.12) 0.03 (3.67) 215.00 43 .48 (825.50) 800.00 (379.82) 115.63 (67.78) (40 .73) (106 .50) (0.0 1) 320.79 (67.86) 133.87 66.01 4.57 61.44 66.01
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Notes to Standalone Unaudited Financial Results The above standalone unaudited financial results have been prepared in accordance with Indian Accounting Standards as prescribed under section 133 of the Companies Act, 2013, read with the relevant rules issued thereunder, and other accounting principles generally accepted in India. 2 The above standalone unaudited financial results were reviewed by the Audit Committee and approved by the Board of Directors in their meeting held on October 13, 2026, as required under Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The same have subiected to Limited Review by the Statutory Auditors. 3 The Department of Telecommunications, Ministry of Communications, Government of India ('DoT") has raised demand of Rs. 9,754.15 million on the Company consisting of Principal amount of Rs. 2,286.50 million and related interest, penalty and interest on penalty of Rs 7,467.65 million (as of July 31, 2020) towards license fee by including the revenue generated from its cable television business. These demands are mainly based on Hon'ble Supreme Court's Judgment in the matter of Union of India v/s AUSPI & Ors. bearing CA Nos.6328 - 6399 on AGR dues from telecom operators ('AGR Judgment'). Subsequently, vide order dated June 11 and June 18, 2020, the Supreme Court clarified that the AGR judgement pertaining to telecom companies could not have been basis for raising demands in the non-telecom PSUs and accordingly DoT withdrew the demands on the non-telecom PSUs. The Company, in line with the observations made by the Supreme Court has made representations to DoT against said demands, which DoT has taken on record. Also, All India Digital Cable Federation (AIDCF) for all its member companies had filed an intervention petition in TDSAT in the matter of Asianet Satellite Communications Private Limited versus Union of India bearing TP No. 54 of 2020 challenging the demands raised on such member companies (the Company being a member too) by including its non-licensed income for computation of license fees. Further, the Ministry of Information & Broadcasting has in February 2021 written to DoT (along with the representation of AIDCF) that it grants permission to Multi System Operators ('MSOs') for cable Iv operations and does not levy any license fee on the revenue, and hence the revenues earned by MSOs from cable Iv business may not be clubbed with the revenue earned by them under Internet Service Provider's license. With effect from 01/10/2021,definition of AGR has been amended and Applicable Gross Revenue (ApGR) was introduced which was starting point for arriving AGR. ApGR specifically excludes revenue from activities under a license I permission issued by MIB: Further, by an order dated 05.10.2021, the TDSAT has stayed all demands of additional license fee. The interim order is continuing and the petition is pending before the TDSA T. Additionally, TDSAT in February 2022 set aside the demands raised by DoT in.matter relating to another ISP license holder by treating them at par with some PSUs who held si!1Jilar license. The DoT has challenged the TDSAT order which is still pending. Hence, the extent and timing of outflow of funds that may be required is dependent on the outcome of litigation. Basis tts assessment of the legal position as stated above and based on the opinion of independent legal experts, the Company is confident that it has good grounds on merit to defend itself: Accordingly, the Company is of the view that no provision is necessary to be made in the financial resutts in relation to the demands and the same has been considered as a contingent liability. 4 Exceptional items for the previous year ended March 31, 2026 amounting to Rs. 56.89 Millions, represents provision for impairment in carrying values of investments in certain subsidiary companies. 5 As per Ind AS -108 - 'Operating Segment' segment information has been provided under the Notes to Consolidated Financial Results. 6 During the current quarter, the Company completed the acquisition of the Cable Television Business from entities belonging to the ACT Group pursuant to a Business.Transfer Agreement ('BTA'), for a consideration of Rs.355.54 million, effective July 1, 2026. The acquisition is accounted for using the acquisition method of accounting in accordance with Ind AS 103, 'Business Combinations', taking into consideration the provisional fair values of the assets and liabilities as at the acquisition date. Place : Ahmedabad Date : October 13, 2026 , For GTPL Hathwa7 C'·. ~ ~ dhsinh Jadeja Managing Director DIN: 00461390
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Deloitte Haskins & Sells Chartered Accounta nts 19th Floor, Shapath-V S.G. Highway Ahmedab ad - 380 01 5 Gujarat India Tel: +91 79 6682 7300 Fax: +91 79 6682 7400 INDE PENDEN T AUDITOR 'S REVIEW REPOR T ON REVIEW OF INTERI M CONSOLIDA T ED FI NANCIAL RESULTS TO TH E BOAR D OF DIRECTORS OF GTPL HATHW AY LIMI TED 1. We have reviewed the accompanying Statement of Consolidated Unaudited Financial Results of GT PL HATHWAY LIMITED ("the Parent") and its subsidiaries (the Parent and its subsidiaries together referred to as "the Group"), and its share of the net profit afte r tax and total comprehensive income of its associate and joint ventures for the quarter and six months ended September 30, 2026 ("the Statement") being submitted by the Parent pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligation s and Disclosure Requirement s) Regulations, 2015, as amended ("the Listing Regulations"). 2. This Statement, which is the responsibility of the Parent 's Management and approved by the Parent'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 and in compliance with Regulation 33 of the Listing Regulations. 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) 24 10 "Review of Interim Financ ial Information Performed by the Independent Auditor of the Entity", issued by the Institute of Chartered Accountants of India (ICAI). A review of interim financial information consist s of making inquiries, primarily of Parent's personnel respons ible for financial and accounting matters, and applying analyt ical and other review procedures . A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing specified under Section 143(10) of the Companies Act, 2013 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 circu lar issued by the SEBI under Regulation 33(8) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 , as amen ded, to the extent applicable. 4. The Statement includes the resul ts of the Parent, subsid iaries, associate and joint ventures as given in the Annexure to this report. Page 1 of 4
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Deloitte Haskins & Sells 5. Based on our review conducted and procedures performed as stated in paragraph 3 above and based on the conside ration of the review reports of the other auditors referred to in paragraph 7 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 aforesaid Indian Accounting Standard 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. 6. (a) We draw attention to Npte 4 of the Statement which describes in detail the status of the demand from DOT in connection with the levy of license fees aggregating to Rs. 9,754.15 million on the Parent. Basis its assessment of the legal position on the matter as well as based on the opinion of independent legal experts, the Parent is confident that it has good grounds on merit to defend itself in this matter. Accordingly, no provis ion has been recognized in respect of the aforesaid matter in the Statement. The contingent liability includes such demand for the financial year for which demands have been rece ived by the Parent and the related penalty and interest thereto. (b) We draw attention to Note 5 of the Statement which describes in detail the status of ongoing litigation between Internet Serv ice Providers and Department of Telecommunications in connection with the levy of license fee on pure internet services in case of GTPL Broadband Private Limited ("GBPL"), a subsidiary of the Parent aggregat ing to Rs. 3,841.91 million (including interest and penalty thereto for which demands have been received by GBPL). Basis its assessment of lega l position on the matte r as well as based on the opinion of independent legal experts, GBPL is confident that it has good grounds on merit to defen d itself in this matter. Accordingly, the same has been considered contingent in nature and no provis ion has been recognized in respect of the aforesaid matter in the Statement. (c) We draw attention to Note 6 of the Statement which describes in detail the status of ongoing litigation with the Department of Telecommunications for levy of license fee on pure internet services in case of GTPL KCBPL Broad band Private Limited, a step-down subs idiary of the Parent. Our conclusion on the Statement is not modified in respect of these matters. Page 2 of 4
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Deloitte Haskins & Sells 7, We did not review the interim financial information of 25 subsidiaries included in the consolidated unaud ited financ ial results, whose interim financial information reflect total assets of Rs. 2,898.52 million as at September 30, 2026, total revenues of Rs. 693 .21 million and Rs. 1,405.99 million for the quarter and six months ended September 30, 2026 respectively, total net loss after tax of Rs. 24.55 million and Rs. 49.82 million for the quarter and six months ended September 30, 2026 respectively and total comp rehensive loss of Rs. 23.25 million and Rs. 48.52 million for the quarter and six months ended September 30, 2026 respectively and net cash flows of Rs. 26.58 million for the six months ended September 30, 2026, as considered in the Statement . The consolidated unaudited financial results also includes the Group's share of profit after tax of Rs. 1.16 million and Rs. 1.11 million for the quarter and six months ended September 30, 2026 respectively and total comprehensive income of Rs. 1.16 million and Rs. 1. 11 million for the quarter and six month s ended September 30, 2026 respect ively , as considered in the Statement, in respect of 5 joint ventures and 1 associate, whose inter im financial information have not been reviewed by us. These interim financial information have been reviewed by other auditors whose reports have been furnished to us by the Managem ent and our conclus ion on the Statemen t, in so far as it relates to the amounts and disclo sures included in respect of these subsidiaries, joint ventures and associate, is based solely on the reports of the other audi tors and the pro cedures performed by us as stated in paragraph 3 above. Our conclusion on the Statement is not modified in respect of this matter. Place: Ahmedabad Date: October 13, 2026 For DELOITTE HASKINS & SELLS Chartered Accountants (Firm's Registration No. 117365W ) Hardik Sutar ia (Partner) (Membership No. 116642) (UDIN: 26116642JSNDIV1286) Page 3 of 4
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Deloitte Haskins & Sells Annexure to Independent Auditor's Review Report Sr. Name of Entities No. A Parent 1 GTPL Hathway Limited B Subsidiaries 1 GTPL Solanki Cable Network Private Limited 2 GTPL Ziqma Vision Private Limited 3 GTPL Sk Network Private Limited 4 GTPL Broadband Private Limited 5 GTPL SMC Network Privat e Limited 6 GTPL Vision Services Private Limited 7 GTPL Narmada Cyberzone Private Limited 8 GTPL Link Network Private Limited 9 GTPL VVC Network Private Limited 10 GTPL Parshwa Cable Network Private Limited 11 GTPL Insiqht Channel Network Private Limited 12 GTPL Kolkata Cable & Broadband Pariseva Limited 13 GTPL Dahod Television Network Private Limited 14 GTPL Jay Santoshima Network Private Limited 15 GTPL Sorath Telelink Private Limited 16 DL GTPL Cabnet Private Limited 17 GTPL V&S Cable Private Limited 18 GTPL DCPL Private Limited 19 GTPL Junagadh Network Private Limited 20 GTPL Kaizen Infonet Private Limited 21 GTPL Abhilash Communication Private Limited 22 GTPL Vraj Cable (upto Auqust 25, 2026) 23 GTPL Sai World Channel 24 GTPL Rajwadi Network Private Limited 25 GTPL KCBPL Broadband Private Limited (Subsidiary of GTPL Kolkata Cable & Broadband Pariseva Limite d) 26 DL GTPL Broadband Private Limited (Subsidiary of DL GTPL Cabnet Private Limited) 27 Metro Cast Network India Private Limited C Joint Ventures 1 GTPL Pooja Cable Services 2 GTPL Sai Cable 3 GTPL So Lucky Cable Network (uoto Aoril 26 2026) 4 GTPL SLC Cable Network (uoto Aoril 26 2026) 5 Universal VCN Cable Netwo rk LLP (Joint venture of Metro Cast Network Ind ia Private Limited) D Associate 1 Guiarat Television Private Limited Page 4 of 4
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GTPL HATHWAY LIMITED R"9istered Office : 202, 2nd Floor, Sahajanand Shopping Centre, Opp. Swaminarayan Temple, Shahibaug, Ahmedabad • 380 004. Tel: 91-079-25626470 CIN: l64204GJ2000PLC046908 Website: www.gtpl.net E-mail: info@gtpl.net STATEMENT OF CONSOLIDATED UNAUDITED FINANCIAL RESULTS FOR THE QUARTER AND SIX MONTHS ENDED SEPTEMBER 30, 2026 Quarter Ended Six Months Ended Particulars September 30, June 30, September 30, September 30, September 30, 2026 2026 2025 2026 2025 Unaudited Unaudited Unaudited Unaudited Unaudited 1. Income a. Revenue ftom Operations 11,430.55 10,154.07 9,590.53 21,584.62 18,627.52 b. Other Income 33.59 44.86 58.81 78.45 113.05 Total Income 11,464.14 10,198.93 9,649.34 21,663.07 18,740.57 2. Expenses a. Purchase or Project Material 38.64 17.96 40.58 56.60 129.12 b. Changes in Inventories of Project Malerial 3.86 35.43 (6.83) 39.29 (21.98) c. Operatirig Expenses 8,821.86 7,673.99 7,150.94 16,495.85 13,707.91 d. Employee Bener.ts Expense 407.80 404.62 417.83 812.42 807.81 e. Finance Cost 122.83 95.33 87.15 218.21 173.59 f. Depreciation and Amortisation Expense 1,019.28 967.41 908.76 1,986.69 1,822.89 Q. Other Expenses 1,089.34 975.31 945.59 2,064.65 1,893.55 Total Expenses 11,503.66 10,170.05 9,544.02 21,673.71 18,512.89 3. Profit Before Share of Proflt/(loss) of Associate and (39.52) 28.88 105.32 (10.64) 227.68 Joint Ventures, Exceptional Item and Tax(1·2) 4. ExcepUonal Items (Refer Note 3) 5. Share of Profrt /(loss) of Associate/ Joint Ventures. (after tax) 1.16 (0.05 2.46 1.11 2.34 6. Profit/(l oss) before Tax (3-4+5) (38.36) 28.83 107.80 (9.53) 230.02 7. Tax expense (2.88) 15,06 33,83 12.18 82.82 a. Curren IT ax 1.92 18.07 (13.17) 1°9.99 19.60 b. Deferred Tax (4.80) (3.01) 43.33 (7.81) 59.63 c. Previous Vear Tax Adiuslments 3.67 3.59 8. Net Profit/(Loss) for the period I year after Tax (6-7) (35.48) 13.77 73.97 (21.71) 147.20 9. Other Comprehensive Income I (Loss) Items that will not be reclassified 1o profrt or toss 6.68 (0.56) (1.17) 6.12 (1.28) Income Tax relating 1o items not reclassified to profit or loss (1.68\ 0.14 0.31 (1.54) 0.32 10. Total Other Comprehensive Income I (Loss) • 5.00 10,42) (0.86) 4.58 (0.96) 11. Total Comprehensive Income/ (Loss) (8+10) (30.48) 13.35 73.11 ( 17.13 146.24 12. Profit/(loss) attributable to : • Equity Holders of tt,e Parent (9.28) 23.22 92.06 13.94 197.67 • Non Controlling Interests (26.20) f9.45) (18.09) (35.65) (50.47) 13, Other comprehensive Income I (Loss) attributable to: • Equity Holders of the Parent 4.00 (0.66) 0.51 3.34 0.35 • Non Controllirig Interests 1.00 0.24 (1.37) 1.24 (1.311 14. Total Comprehensive Income I (loss) attributable to: • Equity Holders of the Parent (5.28) 22.56 92.57 17.28 19802 - Non Controlling Interests (25.20) f9.21' (19.46) (34.41) (5178' 15. Paid-Up Equity Share Capijal (Face Value Rs.10I-) 1,124.63 1,1 24.63 1,124.63 1,124.63 1,124.63 16. Other Equity 17, Earning Per Share• Basic and Diluted Qn Rs.) (Not Annualized) (0.08) 0.21 0.82 0.13 1.76 Refer Notes to Consolidated Unaudited Financial Results (Rs. In Million! Year Ended March 31, 2026 Audijed 37,192.17 274.30 37,466.47 276.36 16.00 27,288.08 1,629.51 385.66 3,761.23 3,933.09 37,289.93 176.54 4.65 6.26 178.15 54.62 71.85 35.82 (53.05) 123.53 0.13 (0.03) 0.10 123,63 157.56 (34.03) (1.50) 1.60 156.06 (32.43) 1,124.63 10,338.55 1.40
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CONSOLIDATED UNAUDITED BALANCE SHEET (Rs. In Million) As at Particulars September 30, March 31, 20·26 2026 Unaudited Audited ASSETS 1. Non-Current Assets a. Property, Plant and Equipment 20,316.58 19,367.32 b. Capital Work In Progress 690.87 662.52 c. Goodwill 856.99 856.99 d. Other Intangible Assets 2,212.09 1,984.90 e. Intangible Assets under Development 3.06 f. Investments accounted using Equity method 103.05 113.86 g. Financial Assets i) Loans 33.03 33.03 Ii) Other financial assets 222.75 496.10 h. Deferred Tax Assets (Net) 357.76 352.58 i. Other Non-Current Assets 1,139.84 1,071.50 Total Non-Current Assets 25,936.02 24,938.80 2. Current Assets a. Inventories 341.53 282.20 b. Financial A:,sets i) Trade Receivables 14,043.58 5,454.73 ii) Cash and Cash Equivalents 196.43 309.62 iii) Bank Balances other than Cash and Cash Equivalents 634.33 363.49 iv) Loans 41.77 46.02 v) Other financial assets 524.53 353.55 c. Other Current Assets 2,185.40 1,007.08 Total Current Assets 17,967.57 7,816.69 Total Assets 43,903.59 32,755.49 EQUITY AND LIABILITIES 1. Equity a. Equity Share Capilal 1,124.63 1,124.63 b. Other Equity 10,138.31 10,338.55 Equity attributable to Owners of the Company 11,262.94 11,463.18 Non-Controlling interests 1,171.02 1,209.89 Total Equity 12,433.96 12,673.07 2. Non-Current Liabilities a. Financial Liabilities i) Borrowings 354.64 696.72 ii) Lease Liabililies 3,208.43 2,536.58 b. Provisions 222.62 213.04 c. Deferred Tax Liabilities (Net) 850.15 851.24 d. Other Non-Current Liabilities 77.67 78.00 Total Non-Current Liabilities 4,713.51 4,375.58 3. Current Liabilities a. Financial Uabillties i) Borrowings 1,607.80 1,576.24 ii) Lease Liabilities 308.99 210.92 iii) Trade Payable (i) total outstanding dues of micro enterprises and small enterprises 104.52 118.95 (ii) total outstanding dues of creditors other than micro enterprises and small enterprises 17,938.11 7,867.40 iv) Other Financial Liabilities 3,014.83 2,317.19 b. Other Current Liabilities 3,746.54 3,559.92 c. Provisions 23.02 24.21 d. Current Tax Liabilities (Net) 12.31 32.01 Total Current Liabilities 26,756.12 15,706.84 Total Equity and Liabilities 43,903.59 32,755.49
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CONSOLIDATED UNAUDITED STATEMENT OF CASH FLOWS PARTICULARS A Cash Flow From Operating Activities Profit Before Tax Adjustment for: Depreciation and Amortization Expense Interest Expenses Foreign Exchange (Gain}/ Loss (Net) Allowance for Expected Credit Losses on Financial Assets Bad Debts and Advances Write-off (Profit}/ Loss on Sale of Investment Balance Written Back Gain on Lease Termination Profit /(Loss) of Associates / Joint Ventures Interest Income Operating Profit Before Working Capital Adjustments Movements In Working Capital Decrease/(lncrease) In Inventories Decrease/(lncrease) In Trade Receivable Decrease/(lncrease) In Loans Decrease/(lncrease) In Other Financial Assets Decrease/(lncrease) In Other Assets lncrease/(Decrease) In Other Financial Liabilities lncrease/(Decrease) In Liabilities & Provisions Cash Generated From Operating Activities Taxes (Paid)/ Refund Received Net Cash Generated From Operating Activities B Cash Flow From Investing Activities Purchases of Property, Plant and Equipment and other Intangible Assets (including CWIP and Capital Advances} Purchase Consideration Paid for Business Combination (Refer Note 9) Proceeds from Disposal of Investments in Subsidiaries and Joint Ventures Fixed Deposits (Placed)/ Matured with Banks (Including Margin Money Deposits) Interest Received Net Cash Used in Investing Activities C Cash Flow From Financing Activities Proceeds from Long Term Borrowings Repayment of Long T errn Borrowings Proceeds from/ (Repayment) of Short Term Borrowings (Net) Acquisition of Non-Controlling Interest Principal Payment of Lease Liabilities Interest Paid on Lease Interest Paid on Borrowings Dividend Paid Net Cash Generated From I (Used In) Financing Activities D Net lncrease/(Decrease) In Cash & Cash Equivalents ( A+B+C) Cash And Cash Equivalents At The Beginning of The Period Cash And Cash Equivalents At The End of The Period Components Of Cash And Cash Equivalents Cash on Hand Balances With Banks - In Current Accounts (Rs in Million' For the Six Months Ended September 30, 2026 Unaudited (9.53) 1,986.69 218.21 10.03 42.86 0.14 7.52 (9.40) . (1.11) (44.41) 2,201.00 (40.51) (8,311.44) 4.25 (214.97) (1,186.19) 31.96 9,891.21 2,375.31 (77.97) 2,297.34 (1,567.83) (355.54) 50.88 26.53 (1,845.96) (592.93) 282.41 (33.68) (100.78) (1 19.58) (0.01) (564.57) (113.19) 309.62 196.43 82.73 113.70 196.43 September 30, 2025 Unaudited 230.02 1,822.89 173.59 2.85 55.68 0.75 (12.40) . (5.07) (2.34) (32.71) 2,233.26 (42.43) (5,559.02) 46.56 (200.33) 72.42 (26.99) 5,004.32 1,527.79 (237.21} 1,290.58 (1,679.15) 1.80 259.42 44.88 (1,373.05) 800.00 (411.07) (47.52) (52.92) (82.42) (47.08) (128.51) (0.01) 30.47 (52.00] 241.88 189.88 77.18
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Notes to Consolidated Unaudited Financial Results The above consoidated unaudited financial results ol GTPL Hathway Limited rthe Parenr) and its subsidiaries (the Parent and its subsadiaries together referred to as "the Group") and its share ol profil/(loss) of Associate/ Joint Ventures are prepared in accordance with Indian Accounting Standards as prescnbed under Section 133 of the Companies Ac1, 2013, read wilh the relevant rules is.sued thereun.der, and olher accounting principles genetally accepted in India. The above consoklated unaudited financial results were reviewed and recommended by the Audit Committee and subsequently approved by the Board of Directors at their meetings hekl on October 13, 2026 in terms of Regulation 33 of SEBI (Listing Obr.9a6oos and Disclosure Requirements) Regulation 2015. The same llave been subjected to Limited Review by the Statuto,y Auditors. Exceptional items for the previous year ended Marcil 31, 2026, pertlins to Impairment of Goodwill amounting to Rs.4.6S Milions. The Deparunent of Telecommunications, Ministry of Communications, Government or India ('00T1 has raised demand of Rs 9,754.15 Milian on the Parent conslsong of Principal amount ol Rs. 2,286.50 Millon and related interest penalty and interest on penally of Rs 7,467.65 Million {as ol July 31, 20201 towards licoose fee by inchJding the revenue geoerated from its cable lelevision business. These demands are main~ based on Hon'ble Supreme Courfs Judgment in the matter or Union of India vis AUSPI & Ors. bearing C.A. Nos.6328 - 6399 on AGR dues from telecom Ol)€fators ('AGR Judgmenr). Subsequently, vide order dated June 11 and June 18, 2020, the Supreme Court clarified I/lat the AGR judgement pertaining to telecom companies could not have been basis for raising demands in the non-telecom PSUs and according~ OoT withdrew the demands on the non-telecom PSUs. The Parent in ine with the observations made by the Supreme Court has made representations to DoT against said demands, which DoT has taken on record. Also, All India Digital Cable Federation (AIDCF) for all its member COllljlanies had filed an intervention petition in TDSA T In the matter of Asianet Satellte Communications Private Limited versus Union of kldia beating TP No. 54 of 2020 challenging the demands raised on such member companies (the Parent being a member too) by including ils non-icensed income for computation of icense fees. Fur1her, !he Ministry of klformation & Broadcasting has in February 2021 written to DoT (along with the representation of AIDCF) that ii granls permission to '-'illi System Operators (' MS Os") for cable lv operations and does not levy any license fee on the revooue, and hence the revenues earned by MSOs from cable tv business may not be clJbbed with the revenue earned by them under Internet Seriice Provider's icense. With effect from 01/1012021,definition of AGR has been amended and Al)picable Gross Revenue (ApGR) was introduced which was starting point for arriving AGR. ApGR specifical~ exckldes revenue from activities under a icense / permission issued by MIB. Fur1her, by an order dated 05.10.2021, the TDSAT has stayed al demands of additional icense fee. The Interim oraer is continuing and the petition Is pending before the TDSAT. Additional~, TOSAT in February 2022 set aside the demands raised by DoT in matter relating to another ISP license holder by treating them at par with some PSUs who held similar icense. The Do T haschallenged the TDSAT oraer which is saB pending. Hence, the extent and omlng of outflow of funds !hat may be required is dependent on lhe outcome of itigalion. Basis its assessment of the legal position as stated above and based on the opinion of Independent legal experts, the Parent is confidoot that it has good grounds on merit to defeod itser. Aoco<dingly, lhe Parent is of the view that no provision is necessary to oo made in the financial results in relation to !/1e demands i!!ld the same has been cgns!lered as a contingent iability. GTPL Broadband Private Limited ("GBPL") has been granted Unified License from the Department of Telecommunication ('DoT") in 2016, under which GBPL is required to pay annual icense fee at the rate of 8% of the adjusted gross revenue ("AGR"). The definition of "Gross Revooue• under the ISP icense issued poor to 2013 exchJded revenue from Pure rntemet Services ("PIS"). However, !he Unified License introduced in 2013 removed the exclusion/exemption granted to revenue from PIS without following the due process of law as required under Section 11 (1 I of !he TRAI Act This discrimination was challflf1ged by Internet SeNice Providers Association of India ('ISPAI") before the Telecom Disputes Settlement and Appellate Tlibunaf ('TDSAT") In telecom petition no.169 of 2014 and GBPL vide another petition alle9ing disparity and non-level playing field among similarly placed license holdors. The TOSAT passed an order dated 18.10.2019 ('ISPAI Judgement") holding the clause to be discriminatory and contrary to lhe concept of level playing field and also stated that decision of DoT to remove the e.xclJsion/exempfion granted to ISPs was not in conformity with the requirements of fairness and transparency inherent in Section 11 (1) of the TRAI Act Accordingly, aH demands by DoT upon Unified Licensees on lhe basis of revooue from PIS were quashed and none of the unified i cense holders are required to pay license fees on PIS. The said TOSAT order has been challenged by DoT and a civil appeal is pending before Honble SuprelTM! Court Additional~. TDSAT, following ISPAJ judgelTM!nt has also allowed lhe petition filed by GBPL clialenging inclJsion of PIS for computation of AGR and set aside the letter ofOo T seeking inclusion of revenue from PIS for computation or AGR. On March 31, 2021, DoT through amendment dated 31.03.2021 ("DOT Amendment') amended the definition of AGR for ISP Licenses granted under the old regime, thereby including the revooue from Pure Internet Serilces as part of AGR for cabllating Hcense fees payable by ISP Licenses. The said DOT Amendment has been stayed by the TOSAT in relation to cases filed by the lcense holders of the old regime. In the previous years, Dol had issued demand-<:um-show cause notices for assessment of icense fees for financial years 2016-17 to 2023-24, and during the quarter eoded December 31, 2025, had Issued a similar demand-cum-show cause notice for financial year 2024-25, demanding license fees along with interest after disallowing deduction of revenue from PIS, subject to the outcome of the civil appeal pending before !he Honble Supreme Court The extent and timings of outflow of funds that may be required is dependent on the outcome of itigation. Based on its assessment of the legal position and the status of lhe matters as described above and baseo on opinion of independenl legal experts, GBPL is confident that it has good grounds on merits to defend itself in this matter. Accordingly, no provision has been recognized in respect or the afOJesaid matter in the financial results as at September 30, 2026, towards the icense fees and related interest and penaNy thereoo. Henoe, an estimated amount of Rs. 3,841.91 miffion (including interest and penalty thereto on~ to the extent the demands have been received by the GBPL) has been considered as contingent labiity.
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GTPl KCBPL B<oaoband Pnvate Limited {'KCBPL Broadband"), has been granted Unified License from Department ol Telecommunica5on ('OoT1, under wlllch KCBPL Broadband Is r~u~ed to pay a1mual license fee al the rate of 6% of the adjusted gross revenue ('AGR1. The definition of 'Gross Revenue' under the ISP license IS<ued pnor to 2013 exc~ded revenuo from Pure Internet Services ("PIS'). This disctlmination was chalenged by the r,lernel Service Provldets Association of India ('ISPAl1 bof01e the Telecom Disputes Settlement and Appelale Tnbunal ('TDSAT') aleglrig disparity and non-level playw,g field among similarly placed lcense holders. The TOSAT passed an order dated October 16, 2019 ("ISPAl)Udgmentl hotllng the dause ti be dlsctlmlriatllly ano con;a,y ti the concejlt OI a level playr,g field. The said TDSA T Older has been chalenged by Do T and a ciw appeal is peno,ng before Honl>le Supreme Court Fur1het, Ille department of tek!communications, through amendment vide Fite No. 820·0112006-LR(VDL•II) Pt-2 dated 31.03.2021 ('DOT Amendment') amended the dennitioo of Adjusted Gross Revenue ("AGR") IOI lriternet Servlee Provider ('ISP') Licenses granted under the applcable guldelnes for Unified Licenses hokfet, thereby lric~ding the revenue from P\Jre Internet Services as part of AGR IOI calculating licenses fee payable by ISP Licenses. The DOT Amendment has been stayed by the TOSA Tin relatioo 10 cases filed by the othet lcenses hokfe,s. KCBPl Broadband havlrig Unified lcense and dut-, prolecied by the TOSAT judgement dated Oc10bet 18, 2019 and also the DOT amendment being stayed by TOSAT r, cases §led by ~er lcense holletS and bose<I on the legal 0pllion oblaN<I ~010 ~t legal CObnse~ KCBPL Broad!>an:l ls confident that l has good gmund on med lo defend ilsel in this ma\W. Al::conlilgly, KCBPL Broadband is of the view that no p<ovision is r1quhd lri respect ol Ile a10fesaid matter in the inanclal resuls. Sine<! the liUgation is pending with Honble Supreme Court of India and also with TDSAT, a i ability for payment of license fee til September 30, 2026 works out to Rs. 373.20 mlion (8% of Rs. 4,052.33 milion Adjusted Gross Revenue inc~ding Interest and penalty theteto ant-, to the extent the demands have been received by KCBPL Broadband) wllile ii March 31. 2026 woos out 10 Rs. 335.14 milon (8% of Rs. 3,576.53 ""Ion Adjusted Gross Revenue incllding intetest and penalty llu!reto only 10 the extent the demands have be111 received by KCBPl B<oaoband) has been considered ID be cooft,gent in naiure. However, KCBl'I. Broadband has paid Rs. 1-l04...., lowanls DOT fees und..-Protest Consoidated Segment Reporting:- (Rs In Mlion) Quarter Endtd Six Months Ended Year Ended Segments September JO, June 30, Soptember JO, September JO, September JO, llan:h 31, 2026 2026 2025 2026 2025 2026 Unaud"rltd Unamfrted Unaud"rted Unaudited Unaudited Audited Segment Revenue Cable TV Business 9,625.95 8,573.78 8,026.44 18,399.73 15,503.08 30,798.66 Internet Service t,464.65 1,431.97 1,401.14 2,896.62 2,768.80 5,611.50 Projects (lnc"dina O&M) 196.55 205.18 198.00 401.73 439.00 955.31 Less: Inlet SeamentRevenue 15660' (56.86' (35.05) (113.46) (83.36 (173.30) Total St11ment Rev,nue (Rev1nu1 from Operation I 11,'30.55 10,15..07 9,590.53 21,534.62 11,627.52 37,192.17 Segment Rosult Cable TV Business (91 06) (47.48) 6.98 (138.54) (43.19) (318.34) Internet Service 1468 35,22 53.30 49.W 179.32 287.94 Pmiects (lnclldilg O&M) 3802 4109 37.52 79.11 93.89 208.55 Tot.al Sogmtnt Result (PBT) 1n.m 2UJ 101.10 (9,531 230.02 171.15 Segment Assets Cable TV Business 33,74321 27,519.13 27,789.27 33,743.21 27,789.27 22,840.68 Internet Sel'lice 9,041.10 8,889.76 9,161.26 9,041.10 9,161.26 8,920.73 il'rnwlt flnclJding O&M) 1,119 21 1,21166 1,029.12 1,119.28 1,029.12 994.08 Total StamtntAsse1$ 4J,90U9 J7,620.55 37,979.65 43,903.59 37,979.65 32,755.49 Segmtnt Lllhllities Cable 1V Business 26,427.59 20,184.17 20,410.79 26,427.59 20,410.79 15,389.55 lntsmet Setvlce 4,380.69 4,141.76 4,153.49 4,360.69 4,153.49 3,974.69 Prqacls (lnc.,d"l'III O&Ul 66135 610.53 677.89 661.35 677.!9 718.17 T o!AI Stamen! Liabilities 31,469.13 24,931.53 2.5,242.17 31,469.63 25,242.17 20,082.42 8 Fmanclal results OI GTPL HaOtway Limited (Standalone):• (Rs In Mlion) Quarter Ended Six Months Ended Toartnded Particulars September 301 June 301 • Septeflmer 30, September 30, September 30, llarch 31, 2026 2026 2025 2026 2025 202, Unaudited Unaud"rted Unaudited Unaudited Unaudited Audited Revenue from Operations 7,975.74 6.877.25 6,358.06 14.852.99 12,304.85 24,507.81 ProfiV(Lossl before Tax (18.05) 27.61 73,02 9.56 150.59 84.09 Net Pro6tl(Lo<SI aft..-Tax (13.47) 20.12 52.49 6.65 108,74 58.82 Dumg 1he CUll"'1t quarto,, 1he Pwent compleled 1he acqulsi1ion of the Cablo Television Business &om l!lllilies beklnging lo the ACT Group pursuant lo a Business Transle< Agreement ("BTA1, for a consideration of Rs.355.54 nilon, effective Jut-, 1, 2026. TIie acquisition is accoonled for using the acquisition method of accounling in accordance wi1h Ind AS 103. 'Business Combi1ations", taklrig Into consideration Ille provisional fair va~es of ihe assets and !abilities as at the acquisition date. Place : Ahmedabad Date : October 13, 2026 For GTPL Hathway Limited ~ ~ '