Interim report
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૭ SIGNATURE GLOBAL The Manager BSE Limited Corporate Relationship Department , 1st Floor , New Trading Ring , Rotunda Building Phiroze Jeejeebhoy Towers , Dalal Street , Mumbai 400 001 Scrip Code : 543990 Debt Segment : Scrip Code - 977218 Subject : The Manager Date : 6th August , 2026 National Stock Exchange of India Limited Listing Department Exchange Plaza 5th Floor , Plot no C / 1 , G Block Bandra Kurla Complex Bandra ( E ) , Mumbai - 400 051 Symbol : SIGNATURE Outcome of Board Meeting pursuant to Regulation 30 and 51 of the SEBI ( Listing Obligations and Disclosure Requirements ) Regulations , 2015 ( Listing Regulations ) Dear Sir / Madam , This is to inform that the Board of Directors of the Company in its meeting held today i.e. 6th August , 2026 , transacted the following business items : i . Unaudited Financial Results for the quarter ended on 30th June , 2026 Approved the Unaudited Financial Results ( both Consolidated and Standalone ) of the Company for the quarter ended on 30th June , 2026 . A signed copy of the Unaudited Financial Results ( both Consolidated and Standalone ) of the Company for the quarter ended on 30th June , 2026 along with Limited Review Reports thereon issued by the Statutory Auditors of the Company , are enclosed herewith as Annexure - I. Further , pursuant to Regulation 54 of the Listing Regulations read with SEBI Master Circular No. SEBI / HO / DDHS - POD - 1 / P / CIR / 2025 / 117 dated 13th August , 2025 , Security Cover Certificate issued by the Statutory Auditors of the Company , as at 30th June , 2026 , is enclosed herewith as Annexure - II . ii . Re - appointment of Independent Directors of the Company Pursuant to the recommendation of Nomination and Remuneration Committee , the Board of Directors , subject to approval of Members of the Company at the ensuing Annual General Meeting , approved the re - appointment of following Independent Directors : 1. Re - appointment of Mr. Chandra Wadhwa ( DIN : 00764576 ) as an Independent Director of the Company for a second term of 5 ( five ) consecutive years w.e.f. 15th February , 2027 , not liable SIGNATUREGLOBAL ( INDIA ) LIMITED CIN : L70100DL2000PLC104787 Regd . Off : 13TH FLOOR DR . GOPAL DAS BHAWAN , 28 BARAKHAMBA ROAD , CONNAUGHT PLACE , NEW DELHI - 110001 Phone : 011-49281700 Corp. Off .: UNIT NO.101 , GROUND FLOOR , TOWER - A , SIGNATURE TOWER , SOUTH CITY - 1 GURUGRAM HR- 122001 Phone : 0124-4398011 E - mail : compliance@signatureglobal.in , Website : www.signatureglobal.in
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SIGNATUREGLOBAL (INDIA) LIMITED CIN: L70100DL2000PLC104787 Regd. Off : 13TH FLOOR DR. GOPAL DAS BHAWAN, 28 BARAKHAMBA ROAD, CONNAUGHT PLACE, NEW DELHI- 110001 Phone: 011-49281700 Corp. Off. : UNIT NO.101,GROUND FLOOR, TOWER-A, SIGNATURE TOWER, SOUTH CITY-1 GURUGRAM HR- 122001Phone: 0124-4398011 E-mail: compliance@signatureglobal.in, Website: www.signatureglobal.in Mr. Chandra Wadhwa, Ms. Lata Pillai and Mr. Venkatesan Narayanan, Independent Directors of the Company have confirmed that they are not debarred from holding the office of Director by virtue of any SEBI Order or any other Authority. The details required pursuant to Regulation 30 of the Listing Regulations read with SEBI Master Circular No. HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated 30th January, 2026, are enclosed as Annexure - III. iii. Appointment of Cost Auditor of the Company for the Financial Year 2026-27 Pursuant to the recommendation of Audit Committee, the Board of Directors approved the appointment of M/s. Goyal, Goyal & Associates, Cost Accountants (FRN: 000100), as Cost Auditor of the Company for the Financial Year 2026-27. The details required pursuant to Regulation 30 of the Listing Regulations read with SEBI Master Circular No. HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated 30th January, 2026, are enclosed as Annexure - IV. The meeting of Board of Directors commenced at 14:43 Hours and concluded at 16:28 Hours. Kindly take the above information on your record. Thanking You, For SIGNATUREGLOBAL (INDIA) LIMITED (M R BOTHRA) COMPANY SECRETARY Encl: A/a
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Signatureglobal (India) Limited Registered Office: 13th Floor, Dr. Gopal Das Bhawan, 28, Barakhamba Road, Connaught Place, New Dethi-110001 CIN No.: L70100DL2000PLC 104787, Website : www.signatureglobal in Statement of Unaudited Consolidated Financial Results for the quarter ended 30 June 2026 ANNEXUVAE-L (Rs. in million unless otherwise specified) Quarter ended Year ended 31 March 2026 S. No. Particulars 30 June 2026 (Unaudited) 30 June 2025 31 March 2026 (Unaudited) (Refer note 3) (Unaudited) (Audited) 1 Income Revenue from operations 5,519.89 11,072.66 8,656.69 25,958.65 Other income 597.35 879.60 326.83 1,829.89 Total income 6,117.24 11,952.26 8,983.52 27,788.54 2 Expenses Cost of revenue 4,399.34 8,330.38 6,673.30 19,249.69 Purchases of stock-in-trade 2.89 4.92 7.52 19.09 Employee benefits expense 570.17 523.04 681.83 2,499.61 Finance costs . 291.27 173.08 125.81 602.68 Depreciation and amortization expense 68.87 85.46 75.54 318.00 Impairment of goodwill - 0.26 0.39 0.70 Impairment loss on financial assets - (1.25) 0.11 - Other expenses 992.62 1,650.29 961.70 4,668.91 Total expenses 6,325.16 10,766.18 8,526.20 27,358.68 (Loss)/profit before tax, loss in share of joint. venture and exceptional (207.92) 1,186.08 457.32 429.86 3 items (1-2) 4 Share of loss in joint venture (2.18) (0.36) - (0.36) 5 Exceptional items (refer note 6) - 12,672.19 - 12,672.19 6 (Loss)/profit before tax (3+4+5) (210.10) 13,857.91 457.32 13,101.69 7 Tax expense Current tax 172.70 403.28 163.53 621.57 Tax adjustments related to earlier years - (0.11) - 6.79 Deferred tax (credit)/expense (217.51) 1,930.66 (50.56) 1,526.89 Total tax (credit)/expense (44.81) 2,333.83 112.97 2,155.25 8 Net (loss)/profit for the period / year (6-7) (165.29) 11,524.08 344,35 10,946.44 9 Other comprehensive income Items that will not be reclassified to statement of profit and loss Remeasurement (loss)/gain on defined benefit plans (2.12) 9.95 (6.23) 8.14 Income-tax effect 0.53 (2.50) 1.58 (2.05) Total other comprehensive income (1.59) 7.45 (4.65) 6.09 10 Total comprehensive (loss)/income for the period / year (8+9) (166.88) 11,531.53 339.70 10,952.53 (Loss)/profit after tax attributable to: Owners of the Holding Company (165.29) 11,524.08 344.19 10,946.28 Non-controlling interests - - 0.16 0.16 Other comprehensive (loss)/income attributable to: Owners of the Holding Company (1.59) 7.45 (4.65) 6.09 Non-controlling interests - - - Total comprehensive income attributable to: Owners of the Holding Company (166.88) 14,531.53 339.54 10,952.37 Non-controlling interests ~ - 0.16 0.16 11 Paid-up equity share capital (face value of Rs. 1 per share) 140.69 140.51 140.51 140.51 12 Reserves (other equity) 18,355.37 3 (Loss)/earnings per equity share (face value of Rs, 1 each) (quarterly figures are not annualised) Basic (Rs. per share) (1.18) 82.01 2.45 77.90 Diluted (Rs. per share) (1.18) 81.94 2.45 77.83 See accompanying notes to the consolidated financial results.
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Signatureglobal (India) Limited Registered Office: 13th Floor, Dr. Gopal Das Bhawan, 28, Barakhamba Road, Connaught Place, New Delhi-110001 CIN No.: L70100DL2000PLC104787, Website : www.signatureglobal.in Statement of Unaudited Consolidated Financial Results for the quarter ended 30 June 2026 Notes: (1) In terms of Reguiation 33 and 52 read with Regulation 63 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended), this Statement of Consolidated Financial (2. 3 (4 (5 ) ) = = Results for the quarter ended 30 June 2026 ("Consolidated Financial Results") of Signatureglobal (India) Limited (the "Holding Company” or the "Company") and its subsidiaries (the Company and its subsidiaries together referred to as "the Group") and its joint venture has been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 06 August 2026 and have been subjected to a limited review by the statutory auditors of the Company. The Consolidated Financial Results, for the quarter ended 30 June 2026 have been prepared in accordance with the recognition and measurement principles of Indian Accounting Standards 34, Interim Financial Reporting (‘Ind AS - 345, prescribed under Section 133 of the Companies Act, 2013 (the Act) and other accounting principles generally accepted in India and are in compliance with the presentation and disclosure requirement of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended). Figures for the quarter ended 31 March 2026 are the balancing figures between audited figures for the full financial year and the reviewed year to date published unaudited figures upto the third quarter of the financial year 2025-26. During the previous year ended 31 March 2026, the Holding Company had alloted 87,500 rated, listed, secured, redeemable Non Convertible Debentures (NCDs) having face value of Rs. 100,000 each aggregating of Rs. 8,750.00 million, on a private placement basis to International Finance Corporation (IFC). Such NCDs carry an interest rate of 11% per annum, payable on quarterly basis. The NCDs were listed on the BSE Limited on 17 October 2025. As at the reporting date, the Holding Company had fully utilized the proceeds in accordance with Clause 14.5 of the Debenture Trust Deed dated 30 September 2025. Such NCDs are redeemable in twelve equal quarterly instalments, starting from 15 April 2026 to 15 January 2029. As per the terms of the DTD, the NCDs are secured by way of first ranking exclusive charge over: (a) Signatureglobal Business Park Limited’ (SBPL)(‘the Subsidiary Company)’s specified Larger Lands (of which ~120.404 acres constitutes the Project Land) located at Sohna, Haryana alongwith all constructions (present and future) thereon, all present and future Receivables, all rights, title and interest to the development rights under the Collaboration Agreement (present and future) and to its specified Project Escrow Accounts and the amounts held therein; Insurance receivables; moveable assets in relation to the Projects etc.; (b) The Company’s rights, title and interest in the specified Accounts and the amounts lying in such Accounts, all present and future Receivables of the Company. As per the terms of the Debenture Trust Deed, the Group is required to maintain at all times, Minimum Security Cover equal to 1.50x (one point five times) of the outstanding principal amount and interest due on the Debentures. As required under the DTD, the management has considered the market/ fair value of SBPL’s Project Land, as per the valuation report issued by third-party expert valuer appointed by the management, as tabulated below: (Rs. In Millions) As on As on Market/ fai I f ject land ilentaicenideeeiid ah bites 30 June 2026 31 March 2026 Market/ Fair value per valuation report issued by registered valuer 36,155.00 36,595.00 Additional information pursuant to Regulation 52(4) of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended for the quarter ended 30 June 2026. (Rs. in million unless otherwise stated) Quarter ended Year ended S.No. |Particulars 30 Jume 2026 3 (mea, 30 June 2025 31 March 2026 (Unaudited) (Refer note 3) (Unaudited) (Audited) I ISIN INE903U07087 INE903U07087 NA INE903U07087 2 Credit ratinu CARE A + {Stable} CARE A + (Stable) NA CARE A + (Stable) 3 Debt-Equity ratio (a) 1.56 1.59 3.22 1.59 4 _|Previous due date for the payruent of interest of NCDs 15 April 2026 15 January 2026 NA 15 January 2026 5 __|Previous due date for the payient of principal of NCDs 15 April 2026 NA NA NA 6 Next due date for the payment of interest of NCDs 15 July 2026 15 April 2026 NA 15 April 2026 7 Next due date for the payment of principal of NCDs 15 July 2026 15 April 2026 NA 15 April 2026 8 Debt Service Coverage Ratio (DSCR} ib} 0.05 0.51 0.28 0.09 9 Interest Service Coverave Ratio (ISCR) (c} 0.52 8.34 5,24 2.24 10 [Paid up debt capitat/ Outstanding debt |d) 28,820.68 29,409.52 24,613.56 29,409.52 11 __[Debenture redemption reserve Nil Nil NA Nil | 12 __|Capital redemption reserve NA NA NA NA | 13__|Net worth ie} 17,932.24 17,942.89 7,099.92 17,942.89 14 |Current ratio (/) 1.14 1.16 1.17 1.16 15 __|Long term debt to workiny capital ratio |) 0.98 0.98 0.98 0.98 16 _|Bad debts to account receivable ratio (h} - - - - 17___ |Current liability ratio {i) 0.88 0.88 0.87 0.88 18 |Total debt to total assets ratio (|) 0.16 0.17 0.18 0.17 19 _|Debtors turnover ratio |Annualised) ik) 8.28 18.92 14.63 39.95 20 _ {Inventory turnover ratio (1) 0.04 0.07 0.07 | 0.19 21 | Operating marzin (%) (m) (8.10%) 5.10% 3.83% (1.85%) 22 _|Net profit margin (%) (n) (2.99%) 104.08% 3.98% | 42.17% (a) Debt Equity ratio = Total borrowings/Equity and Equity = Equity Share Capital + Other equity (b) Debt service coverage ratio (DSCR) = Earning before depreciation, interest and tax/(Interest expense + Principal repayments) (c) Interest Service coverage ratio (ISCR) = Earning before depreciaton, interest and tax/Interest expense (d) Paid up debt capital/ Outstanding debt = (Non current borrowing + current borrowing) (e) Net worth = (paid up share capital + other equity - (capital reserve + reserve fund))* *Being restricted reserves created for specific purpose (f) Current ratio = (Current assets + Current liabilities) (g) Long term debt to working capital ratio = (Non current borrowing + current borrowing) + (Current assets - (current liabilities - current maturities of long-term borrowings) (h) Bad debt to account receivable ratio = (Bad debt + Average trade receivables) (i) Current liability ratio = (Total current liabilities + Total liabilities) (j) Total debt to total assets ratio = (Total Debt + Total Assets less assets held for sale) (k) Debtors turnover ratio (Annualised) = (Revenue from operations + Average trade receivables) (1) Inventory turnover ratio = ((Cost of revenue + Purchase of stock in trade) + Average inventories) (m) Operating margin (%) = (EBITDA - Other Income + Revenue from operations) (n) Net profit margin (%) = (Net Proft/Loss after tax + Revenue from operations) \
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(6) (7) Signatureglobal (India) Limited Registered Office: 13th Floor, Dr. Gopal Das Bhawan, 28, Barakhamba Road, Connaught Place, New Delhi-110001 CIN No.; L70100DL2000PLC104787, Website : www.signatureglobal.in Statement of Uaudited Consolidated Financial Results for the quarter ended 30 June 2026 During the previous quarter ended 31 March 2026, the Holding Company had entered into a Securities Subscription and Purchase Agreement (“SSPA’) dated 14 February 2026 for strategic collaboration and creation of joint venture with Millennia Realtors Private Limited ((RMZ') of RMZ Group, for development of a mixed-use project, comprising of office buildings, hotel(s) and retail space, utilizing approximately 3.94 million square feet of FSI on the Southern Peripheral Road in Gurugram, subject to fulfilment of certain conditions. The transaction consummated on 30 March 2026 pursuant to execution of Closing Agreement dated 29 March 2026 and consequently, the Holding Company transferred 3,569,731 equity shares held in GCL to RMZ for cash consideration of Rs. 567.03 million. Simultaneously, as per the terms of the executed SSPA, GCL issued and allotted 77,860,538 fresh equity shares at Rs. 158.84 each, to RMZ for aggregate consideration of Rs. 12,367.71 million, that resulted in diluting the Holding Company's shareholding in GCL to 50%. As per the terms of SSPA, all strategic, financial and operating decisions shall require unanimous consent of both the shareholders (the Holding Company and RMZ) and the Group had assessed that it does not solely control the relevant activities of GCL. Consequently, the Group had ceased to exercise control over GCL effective 30 March 2026, in accordance with the provisions of Ind AS 110 ‘Consolidated Financial Statements’ and accordingly, the assets and liabilities of GCL had been de- recognized at their respective carrying values as at 29 March 2026. Further, GCL had been classified as a ‘Joint Venture’ in accordance with Ind AS 28 “Investment in Associates and Joint Ventures’ and Ind AS 111 ‘Joint Arrangements’, effective from 30 March 2026. On account of the above transaction, the Holding Company had recognised a realised gain of Rs. 532.20 million (presented as “exceptional item’ in the consolidated financial results of year ended 31 March 2026), arising from the sale of partial stake in the wholly owned subsidiary company and further, in accordance with Ind AS 110 — Consolidated Financial Statements, the Group had remeasured its previously held equity interest in GCL (as joint- venturer) at fair valuation of Rs. 12,934.74 Million, and the resultant gain of Rs. 12,139.99 million, had been presented as ‘exceptional item’ in the consolidated financial results for the quarter and year ended 31 March 2026. Further, deferred tax liability amounting to Rs. 1,736.02 million had been recognised in such consolidated financial results, in respect of investment in GCL as a joint venture. Consolidated segment wise revenue, results, segment assets and liabilities Based on the "management approach" as defined in Ind AS 108- Operating Segments, the Chief Operating Decision Maker (CODM) evaluates the Group's performance and allocates resources based on an analysis of various performance indicators by business segments. Accordingly, information has been presented along these business segments viz., real estate, non-banking finance company (‘NBFC’) and others (comprising of revenue from construction contracts, business support service and sale of traded goods). Details of consolidated segment wise revenue, results, segment assets and liabilities are given below: Quarter ended Year ended Particulars 30 June 2026 3 (Unan “ ted). 30 June 2025 31 March 2026 (Unaudited) (Refer note 3) (Unaudited) (Audited) I Segment revenue Real estate 5,433.80 10,986.90 9,721.58 26,655.42 NBFC 745 25.63 20.70 113.61 Others 1,924.17 2,655.69 2,286.24 10,290.44 Total 7,365.42 13,668.22 12,028.52 37,059.47 Less: Inter segment revenues (1,845.53) (2,595.56) (3,371.83) (11,100.82) Net revenue from operations 5,519.89 11,072.66 8,656.69 25,958.65 ol Segment results Real estate 822.33 1,982.22 1,518.38 4,870.72 NBFC 7AS 25.63 20.70 113.61 Others 18.18 (3.43) 12.83 57.71 Profit before other adjustments $47.96 2,004.42 1,551.91 5,042.04 Less: Employee benefit expenses (570.17) (523.04) (125.81) (2,499.61) Less: Finance cost (291.27) (173.08) (681.83) (602.68) Less: Other unallocable expenditure (791.79) (1,001.82) (613.78) (3,339.78) Add: Unallocable finance and other income 597.35 879.60 326.83 1,829.89 (Loss)/profit before tax, loss in share of joint venture and (207.92) 1,186.08 457.32 429.86 exceptional items Share of loss in joint venture (2.18) (0.36) - (0.36) Exceptional items (refer note 6) - 12,672.19 - 12,672.19 (Loss)/profit before tax (210.10) 13,857.91 457,32 13,101.69 Il Segment assets Real estate 154,243.66 150,551.54 122,788.70 150,551.54 NBFC 250.24 301.77 689.36 301.77 Others 260.39 221.23 402.26 221.23 154,754.29 151,074.54 123,880.32 151,074.54 Unallocated corporate assets 23,079.86 21,477.43 12,675.85 21,477.43 Total assets 177,834.09 172,551.97 136,556.17 172,551.97 IV Segment liabilities Real estate 130,315.52 124,468.31 104,842.20 124,468.31 NBFC 16.52 17.31 57.89 17.31 Others 26.33 39.11 46.04 39.11 130,358.37 124,524.73 104,946.13 124,524.73 Unallocated corporate liabilities 28,990.66 29,531.36 235,958.90 29,531.36 Total liabilities 159,349.03 154,056.09 128,905.03 154,056.09
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(8) Q) Signatureglobal (India) Limited Registered Office: 13th Floor, Dr. Gopal Das Bhawan, 28, Barakhamba Road, Connaught Place, New Delhi-1 10001 CIN No.: L70100DL2000PLC 104787, Website : www.signatureglobal.in Statement of Uaudited Consolidated Financial Results for the quarter ended 30 June 2026 The Company’s shareholders, at their Annual General Meeting held on 28 September 2024, had approved the Signatureglobal Employee Stock Option Plan 2024 (ESOP Plan”). The ESOP Plan is administered by the ‘Nomination and Remuneration Committee' (‘NRC’) constituted by the Board of Directors of the Company. During the quarter ended 30 June 2025, the NRC in their meeting held on 15 May 2025 had approved the grant of 850,000 stock options to eligible employees of the Group, under the ESOP Plan, with graded vesting over the period of 1- 4 years, subject to fulfilment of specified conditions as per the said ESOP Plan. During the current quarter ended 30 June 2026, the Company has allotted 175,335 equity shares upon exercise of Employee Stock Options by the eligible employees of the Group, under the ESOP Plan. Previous period's/year's figures have been regrouped/reclassified wherever necessary to confirm with the current period/year figures. The impact of such reclassification/regrouping is not material to the consolidated financial results. For and on behalf on Board of Directors Signatureglobal (India) Limited L Place: Gurugram Ravi Aggarwal 2 g ee Date: 06 August 2026 Managin agen DIN: 00203856
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Walker Chandiok & Co LLP Walker Chandiok & Co LLP 21* Floor, DLF Square Jacaranda Marg, DLF Phase Il Gurugram — 122 002 India T +91 124 4628099 F +91 124 4628001 Independent Auditor’s Review Report on Consolidated Unaudited Quarterly Financial Results of Signatureglobal (India) Limited pursuant to Regulation 33 and Regulation 52 read with Regulation 63 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) To the Board of Directors of Signatureglobal (India) Limited 1. We have reviewed the accompanying statement of unaudited consolidated financial results (‘the Statement’) of Signatureglobal (India) Limited (‘the Holding Company’) and its subsidiaries (the Holding Company and its subsidiaries together referred to as ‘the Group’), and its joint venture (refer Annexure 1 for the list of subsidiaries and joint venture included in the Statement) for the quarter ended 30 June 2026, being submitted by the Holding Company pursuant to the requirements of Regulation 33 and Regulation 52 read with Regulation 63 of the SEBI (Listing Obligations and Disclosure Requirements} Regulations, 2015 (as amended) (‘Listing Regulations’). 2. This Statement, which is the responsibility of the Holding Company’s management and approved by the Holding Company's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, Interim Financial Reporting (‘Ind AS 34’), prescribed under section 133 of the Companies Act, 2013 (‘the Act’), and other accounting principles generally accepted in India and is in compliance with the presentation and disclosure requirements of Regulation 33 and Regulation 52 read with Regulation 63 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) 2410, Review of Interim Financial Information Performed by the Independent Auditor of the Entity, issued by the Institute of Chartered Accountants of India. 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 the Standards on Auditing specified under section 143(10) of the Act, 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. Chartered Accountants Walker Chandiok & Co LLP is registered with limited Offices in Bengaluru, Chandigarh, Chennai, Gurugram, Hyderabad, Kochi, Kolkata, Mumbai, New Delhi, Noida and Pune - liability with identification number AAC-2085 and its Zeabn DIO-> registered office at L-41 Connaught Circus, New Delhi, Ar ¢ Xr India O Q J or % a 2 ALS
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Walker Chandiok &Co LLP Independent Auditor's Review Report on Consolidated Unaudited Quarterly Financial Results of Signatureglobal (India) Limited pursuant to Regulation 33 and Regulation 52 read with Regulation 63 of the Listing Regulations (cont’d) We also performed procedures in accordance with the circular issued by the SEBI under Regulation 33 (8) of the Listing Regulations, to the extent applicable. 4. Based on our review conducted and procedures performed as stated in paragraph 3 above and upon consideration of the review reports of the other auditors referred to in paragraph 5 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 Ind AS 34, prescribed under section 133 of the Act, and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in accordance with the requirements of Regulation 33 and Regulation 52 read with Regulation 63 of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. 5. We did not review the interim financial results of 8 subsidiaries included in the Statement, whose financial information reflects total revenues of Rs. 653.23 million, total net profit after tax of Rs. 91.64 million and total comprehensive income of Rs. 90.44 million, for the quarter ended on 30 June 2026, as considered in the Statement.The Statement also includes the Group’s share of net loss after tax of Rs. 2.18 million and total comprehensive loss of Rs. 2.18 million for the quarter ended on 30 June 2026, as considered in the Statement, in respect of one joint venture, whose interim financial results has not been reviewed by us. These interim financial results have been reviewed by other auditors whose review reports have been furnished to us by the management, and our conclusion in so far as it relates to the amounts and disclosures included in respect of these subsidiaries and joint venture is based solely on the review reports of such other auditors and the procedures performed by us as stated in paragraph 3 above. Our conclusion is not modified in respect of these matters with respect to our reliance on the work done by and the reports of the other auditors. For Walker Chandiok & Co LLP Chartered Accountants Firm Registration No: 001076N/N500013 4 wt on oo oS a x’ wo ee Deepak'Mittal = ( Ve Partner * a Membership No. 503843 =) ig oA UDIN: 26 SO3QH3WUGDKKS HAL Place: Mumbai Date: 6 August 2026 Chartered Accountants
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Walker Chandiok &CoLLP Independent Auditor’s. Review Report on Consolidated Unaudited Quarterly Financial Results of Signatureglobal (India) Limited pursuant to Regulation 33 and Regulation 52 read with Regulation 63 of the Listing Regulations (cont'd) Annexure 1 List of entities included in the Statement Holding Company: 1. Signatureglobal (India) Limited Subsidiary Companies: Oakhwn 7. 8. 9, 10. 11. 12. 13. Signature Builders Limited (formerly known as Signature Builders Private Limited) Signatureglobal Developers Limited (formerly known as Signatureglobal Developers Private Limited) JMK Holdings Limited (formerly known as JMK Holdings Private Limited) Signature Infrabuild Limited (formerly known as Signature Infrabuild Private Limited) Fantabulous Town Developers Limited (formerly known as Fantabulous Town Developers Private Limited) Maa-Vaishno Net Tech Limited (formerly known as Maa-Vaishno Net Tech Private Limited) Indeed Fincap Private Limited Sternal Buildcon Limited (formerly known as Sternal Buildcon Private Limited) Forever Buildtech Limited (formerly known as Forever Buildtech Private Limited) Rose Building Solutions Limited (formerly known as Rose Building Solutions Private Limited) Signatureglobal Homes Limited (formerly known as Signatureglobal Homes Private Limited) Signatureglobal Business Park Limited (formerly known as Signatureglobal Business Park Private Limited) Joint Venture: 14, Gurugram Commercity Limited (formerly known as Gurugram Commercity Private Limited) Chartered Accountants
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Signatureglobal (India) Limited Registered Office: 13th Floor, Dr. Gopal Das Bhawan, 28, Barakhamba Road, Connaught Place, New Delhi-110001 CIN No.: L70100DL2000PLC 104787, Website : www.signatureglobal.in Statement of Unaudited Standalone Financial Results for the quarter ended 30 June 2026 (Rs. in million unless otherwise specified) Quarter ended Year ended 31 March 2026 S. No. Particulars 30 June 2026 (Unaudited) 30 June 2025 31 March 2026 (Unaudited) (Refer note 3) (Unaudited) (Audited) 1 |Income Revenue from operations 2,245.24 4,574.16 3,654.28 13,808.54 Other income 697.39 1,153.43 368.33 2,726.35 Total income 2,942.63 5,727.59 4,022.61 16,534.89 2 |Expenses Cost of revenue 1,570.33 3,826.62 2,414.50 10,326.88 Purchases of stock-in-trade 1.59 0.60 1.53 3.74 Employee benefits expense 398.61 391.04 555.71 1,984.82 Finance costs 724,30 765,27 397.72 2,338.40 Depreciation and amortization expense S1.11 61.67 52.44 225.73 Impairment loss on financial assets - - 4.05 8.70 Other expenses 536.94 641.73 417.12 1,963.42 Total expenses 3,282.88 5,686.93 3,843.07 16,851.69 3 __|(Loss)/profit before tax and exceptional items (1-2) (340.25) 40.66 179.54 (316.80) 4 |Exceptional items (refer note 6) - 506.88 - 506.88 5 __|(Loss)/profit before tax (3+4) (340.25) 547.54 179.54 190.08 6 |Tax expense Current tax - earlier years - - - - Deferred tax expenses/(credit) (85.58) 116.08 49.31 28.37 Total tax expenses/(credit) (85.58) 116.08 49.31 28.37 7 (Loss)/profit for the period / year (5-6) (254.67) 431.46 130.23 161.71 8 |Other comprehensive income Items that will not be reclassified to statement of profit and loss Remeasurement (loss)/gain on defined benefit plans (0.15) 3.94 (4.79) 1.86 Income-tax effect 0.04 (0.99) 1.21 (0.47) Total other comprehensive income (0.11) 2.95 (3.58) 1.39 9 |Total comprehensive (loss)/income for the period / year (7+8) (254,78) 434.41 126.65 163.10 10 |Paid-up equity share capital (face value of Re. | per share) 140.69 140.51 140.51 140.51 11 |Reserves (other equity) 9,592.07 (Loss)/earnings per equity share (face value of Re. 1 each) 12 . (quarterly figures are not annualised) Basic (Rs. per share) (1.81) 3.07 0.93 1.15 Diluted (Rs. per share) (1.81) 3.07 0.93 1.15 See accompanying notes to the standalone financial results. (This space has been intentionally left blank)
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(a) Q) 3) (4) Signatureglobal (India) Limited Registered Office: 13th Floor, Dr. Gopal Das Bhawan, 28, Barakhamba Road, Connaught Place, New Delhi-110001 CIN No.: L70100DL2000PLC 104787, Website : www.signatureglobal.in Notes to the Unaudited Standalone Financial Results for the quarter ended 30 June 2026: In terms of Regulation 33 and 52 read with Regulation 63 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended}, this Statement of Standalone Financial Results for the quarter ended 30 June 2026 ("Standalone Financial Results") of Signatureglobal (India) Limited (the "Company”) has been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 06 August 2026 and has been subjected to a limited review by the statutory auditors of the Company. The Standalone Financial Results, for the quarter ended 30 June 2026 have been prepared in accordance with the recognition and measurement principles of Indian Accounting Standards 34, Interim Financial Reporting (‘Ind AS - 34°), prescribed under Section 133 of the Companies Act, 2013 (the Act) and other accounting principles generally accepted in India and are in compliance with the presentation and disclosure requirements of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended). Figures for the quarter ended 31 March 2026 are the balancing figures between audited figures for the full financial year and the reviewed year to date published unaudited figures upto the third quarter of the financial year 2025-26. During the previous year ended 31 March 2026, the Company had alloted 87,500 rated, listed, secured, redeemable Non Convertible Debentures (NCDs) having face value of Rs. 100,000 each aggregating of Rs. 8,750.00 million, on a private placement basis to International Finance Corporation (IFC). Such NCDs carry an interest rate of 11% per annum, payable on quarterly basis. The NCDs were listed on the BSE Limited on 17 October 2025. As at the reporting date, the Company had fully utilized the proceeds in accordance with Clause 14.5 of the Debenture Trust Deed dated 30 September 2025. Such NCDs are redeemable in twelve equal quarterly instalments, starting from 15 April 2026 to 15 January 2029. As per the terms of the DID, the NCDs are secured by way of first ranking exclusive charge over: (a) Signatureglobal Business Park Limited’ (SBPL)(‘the Subsidiary Company)’s specified Larger Lands {of which ~120.404 acres constitutes the Project Land) located at Sohna, Haryana alongwith all constructions (present and future) thereon, all present and future Receivables, all rights, title and interest to the development rights under the Collaboration Agreement (present and future) and to its specified Project Escrow Accounts and the amounts held therein; Insurance receivables; moveable assets in relation to the Projects etc.; (b) The Company’s rights, title and interest in the specified Accounts and the amounts lying in such Accounts, all present and future Receivables of the Company. As per the terms of the Debenture Trust Deed, the Company is required to maintain at all times, Mmimum Security Cover equal to 1.50x (one point five times) of the outstanding principal amount and interest due on the Debentures. As required under the DTD, the management has considered the market/ fair value of SBPL’s Project Land, as per the valuation report issued by third-party expert valuer appointed by the management, as tabulated below: (Rs. In Millions) . As on AS on Market/ fair value of project land arket/ fair value of project Ian 30 June 2026 31 March 2026 Market/ Fair value per valuation report issued by registered valuer 36,155.00 36,595.00 (This space has been intentionally left blank)
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CIN No.: L70100DL2000PLC 104787, Website : www.signatureglobal.in Signatureglobal (India) Limited Registered Office: 13th Floor, Dr. Gopal Das Bhawan, 28, Barakhamba Road, Connaught Place, New Delhi-110001 Notes to the Unaudited Standalone Financial Results for the quarter ended 30 June 2026: 45) Additional information pursuant to Regulation 52(4) of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended for the quarter ended 30 June 2026. (Rs. in million unless otherwise stated) Quarter ended Year ended S. No. Particulars 30 June 2026 3 font ay 30 June 2025 31 March 2026 (Unaudited) (Refer sote 3) (Unaudited) (Audited) 1 ISIN INE903U07087 INE903U07087 NA INE903U07087 > Credit rating CARE At CARE A+ NA CARE A+ (Stable) (Stable) (Stable) Listed NCDs are secured | Listed NCDs are secured NA | Listed NCDs are secured 3 Asset cover available and asset cover is more | and asset cover is more and asset cover is more than 1.5x than 1.5* than 1.5x 4 Debt-Equity ratio (a) 3.47 3.33 2.03 3.33 5 Previous due date for the payment of interest of NCDs 15 April 2026 15 January 2026 NA 15 January 2026 6 Previous due date for the payment of principal of NCDs 15 April 2026 NA NA NA 7 Next due date for the payment of interest of NCDs 15 July 2026 15 April 2026 NA 15 April 2026 8 Next due date for the payment of principal of NCDs 15 July 2026 15 April 2026 NA 15 April 2026 9 Debt Service Coverage Ratio (DSCR) (b) 0.13 0.26 0.24 0.18 10 Interest Service Coverave Ratio (ISCR) ic) 0.60 1.13 1.58 0.96 11 Paid up debt capital/ Outstandiny debt id) 33,476.64 32,395.32 19,194.39 32,395.32 12 Debenture redemption reserve Nil Nil NA Nil 13 Capital redemption reserve NA NA NA NA 14 Net worth (e) 9,219.00 9,317.76 9,048.33 9,317.76 15 Current ratio (1) 1.33 1.40 1.36 1.40 16 Long term debt to working capital ratio (g) 1.06 1.01 0.97 1.01 17 Bad debts to account receivable ratio (h) - - - - 18 Current liability ratio (i) 0.79 0.75 0.79 0.75 19 Total debt to total assets ratio (j) 0.36 0.37 0.30 0.37 20 Debtors turnover ratio { Annualised) {k) 0.47 0.92 1.01 2.99 21 Inventory turnover ratio (1) 0.03 0.09 0.08 0.30 22 Operating maritin (%) (m) (11.68%) (6.25%) 7TA5% (3.47%) 23 Net profit margin (%) (n) (11.34%) 9.43% 3.56% 1.17% (a) Debt Equity ratio = Total borrowings/Equity and Equity = Equity Share Capital + Other equity (b) Debt service coverage ratio (DSCR) = Earning before depreciation, interest and tax/(Interest expense + Principal repayment) (c) Interest Service coverage ratio (ISCR) = Earning before depreciaton, interest and tax/Interest expense (d) Paid up debt capital/ Outstanding debt = (Non current borrowing + current borrowing) (e) Net worth = (paid up share capital + other equity - capital reserve*) *Being restricted reserve created for specific purpose (f) Current ratio = (Current assets + Current liabilities) (g) Long term debt to working capital ratio = (Non current borrowing + current borrowing) + (Current assets - (current liabilities - current maturities of long-term borrowings)) (h) Bad debt to account receivable ratio = (Bad debt + Average trade receivables) (i) Current liability ratio = (Total current liabilities + Total liabilities) (j) Total debt to total assets ratio = (Total Debt + Total Assets less assets held for sale) (k) Debtors turnover ratio (Annualised) = (Revenue from operations + Average trade receivables) () Inventory turnover ratio = (Cost of revenue + Purchase of stock in trade) + Average inventories) (m) Operating margin (%) = (EBITDA - Other Income + Revenue from operations) (n) Net profit margin (%) = (Net Proft/Loss after tax + Revenue from operations) (This space has been intentionally left blank)
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Signatureglobal (India) Limited Registered Office: 13th Floor, Dr. Gopal Das Bhawan, 28, Barakhamba Road, Connaught Place, New Delhi-110001 CIN No.: L70100DL2000PLC 104787, Website : www.signatureglobal.in Notes to the Unaudited Standalone Financial Results for the quarter ended 30 June 2026: (6) During the previous year ended 31 March 2026, the Company had entered into a Securities Subscription and Purchase Agreement (‘SSPA’) dated 14 February 2026 for strategic collaboration and 7 8 ag ) ~ — creation of joint venture with Millennia Realtors Private Limited ((RMZ’) of RMZ Group, for development of a mixed-use project, comprising of office buildings, hotel{s) and retail space, utilizing approximately 3.94 million square feet of FSI on the Southern Peripheral Road in Gurugram, subject to fulfilment of certain conditions. The transaction consummated on 30 March 2026 pursuant to execution of Closing Agreement dated 29 March 2026 and consequently, the Company transferred 3,569,731 equity shares held in GCL te RMZ for cash consideration of Rs. 567.03 million. Simultaneously, as per the terms of the executed SSPA, GCL issued and allotted 77,860,538 fresh equity shares at Rs. 158.84 each, to RMZ for aggregate consideration of Rs. 12,367.71 million, that resulted in diluting the Company's shareholding in GCL to 50%. As per the terms of SSPA, all strategic, financial and operating decisions shall require unanimous consent of both the shareholders (the Company and RMZ) and the Company had assessed that it does not solely control the relevant activities of GCL, Consequently, the Company had ceased to exercise control over GCL effective 30 March 2026 and accordingly, GCL had been classified as a ‘Joint Venture’ in accordance with Ind AS 28 ‘Investment in Associates and Joint Ventures’ and Ind AS 111 ‘Joint Arrangements’, effective from 30 March 2026. In accordance with Ind AS 27 "Separate Financial Statements', the Company's investment in GCL had been accounted for at cost in the standalone financial results. On account of the above transaction, the Company had recognised a realised gain of Rs. 506.88 million (presented as ‘exceptional item’ in the standalone financial results for the quarter and previous year ended 31 March 2026), arising from the sale of partiai stake in the wholly owned subsidiary company and further, upon loss of control, the investment previously classified as ‘Investment in Subsidiary’ had been reclassified to Investment in Joint Venture' at its carrying amount as at 30 March 2026. The Company’s shareholders, at their Annual General Meeting held on 28 September 2024, had approved the Signatureglobal Employee Steck Option Plan 2024 (“ESOP Plan”), The ESOP Plan is administered by the "Nomination and Remuneration Committee’ (‘NRC’) constituted by the Board of Directors of the Company. During the quarter ended 30 June 2025, the NRC in their meeting held on 15 May 2025 had approved the grant of 850,000 stock options to eligible employees of the Group, under the ESOP Plan, with graded vesting over the period of I- 4 years, subject to fulfilment of specified conditions as per the said ESOP Plan. During the current quarter ended 30 June 2026, the Company has allotted 175,335 equity shares upon exercise of Employee Stock Options by the eligible employees of the Company and its Subsidiaries, under the ESOP Plan. As per Ind AS 108 "Operating Segments", if a financial report contains both consolidated financial results and the separate financial results of the Parent Company, segment information may be presented on the basis of the consolidated financial results. Thus, disclosure required by regulation 33 of the SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015 on segment information has been furnished in consolidated financial results. Previous period’s/year’s figures have been regrouped/reclassified wherever necessary to confirm with the current period/year figures. The impact of such reclassification/regrouping is not material to the standalone financial results. For and on behalf on Board of Directors Signatureglobal (India) Limited Place: Gurugram Riyi Aggarwal Date: 06 August 2026 Maniging director
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Walker Chandiok & Co LLP Walker Chandiok & Co LLP 21* Floor, DLF Square Jacaranda Marg, DLF Phase II Gurugram — 122 002 India T +91 124 4628099 F +91 124 4628001 Independent Auditor's Review Report on Standalone Unaudited Quarterly Financial Results of Signatureglobal (India) Limited pursuant to Regulation 33 and Regulation 52 read with Regulation 63 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) To the Board of Directors of Signatureglobal (India) Limited 1. We have reviewed the accompanying statement of standalone unaudited financial results (‘the Statement’) of Signatureglobal (India) Limited (‘the Company’) for the quarter ended 30 June 2026, being submitted by the Company pursuant to the requirements of Regulation 33 and Regulation 52 read with Regulation 63 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) (‘Listing Regulations’). The Statement, which is the responsibility of the Company's management and approved by the Company’s Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, Interim Financial Reporting (‘Ind AS 34’), prescribed under section 133 of the Companies Aci, 2013 (‘the Act’), and other accounting principles generally accepted in India and is in compliance with the presentation and disclosure requirements of Regulation 33 and Regulation 52 read with Regulation 63 of the Listing Regulations. 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. 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 the Standards on Auditing specified under section 143(10) of the Act, 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. Chartered Accountants Offices in Bengaluru, Chandigarh, Chennai, Gurugram, Hyderabad, Kochi, Kolkata, Mumbai, New Dethi, “Ef regi ter office at L-41 Connaught Circus, New Delhi, woe TL, India va
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Walker Chandiok &Co LLP Independent Auditor's Review Report on Standalone Unaudited Quarterly Financial Results of Signatureglobal (India) Limited pursuant to Regulation 33 and Regulation 52 read with Regulation 63 of the Listing Regulations (cont'd) 4, 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 Ind AS 34, prescribed under section 133 of the Act, and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in accordance with the requirements of Regulation 33 and Regulation 52 read with Regulation 63 of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. For Walker Chandiok & Co LLP Chartered Accountants Firm Registration No: 001076N/N500013 yah 4 ZEAANDIORS on CSR Deepak’ Mittal Partner Membership No.: 503843 UDIN: 26803843 VGRKATSH Place: Mumbai Date: 6 August 2026 Chartered Accountants
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ANNEXUAE - IL. Walker Chandiok &Co LLP Walker Chandiok & Co LLP 21% Floor, DLF Square Jacaranda Marg, DLF Phase II Gurugram — 122 002 India T +91 124 4628099 F +91 124 4628001 Independent Auditor’s Certificate on the Statements of book values of the assets offered as security against rated, listed, secured, redeemable, non-convertible debentures (NCDs) pursuant to Regulation 15(1)(t)(i)(a) of SEBI (Debenture Trustees) Regulations, 1993 read with Clause 1.1 of Chapter V of SEBI operational circular for Debenture Trustees dated 13 August 2025 To The Board of Directors Signatureglobal (India) Limited Unit no.101, Ground Floor, Tower-A, Signature Tower, South City-1, Gurugram, Haryana - 122001 1. This certificate is issued in accordance with the terms of our engagement letter dated 24 July 2026 with Signatureglobal (India) Limited (‘the Company’). 2. The accompanying Statements comprising of 1} Statement for security cover basis standalone financial results of the Company (Section 1) and 2) Statement for security cover basis standalone financial results, underlying books. of account and other relevant records and documents of the Company and Signatureglobal Business Park Limited (‘SBPL’) (Section II) in order to provide overall/complete information, containing details of book values of the assets offered as security against rated, listed, secured, redeemable, non-convertible debentures (NCDs) of the Company outstanding as at 30 June 2026 (collectively hereinafter referred to as ‘the Statements’) have been prepared by the Company’s management for the purpose of submission of the Statements along with this certificate to the Debenture Trustee of the Company, pursuant to the requirements of Regulation 15(1}{t)(i)(a) of SEBI (Debenture Trustees) Regulations, 1993 (as amended) (Debenture Trustees Regulations) read with Clause 1.1 of Chapter V of SEBI master circular for Debenture Trustees dated 13 August 2025 (collectively referred to as ‘the Regulations’) and also, for the purpose of submission to Bombay Stock Exchange (‘BSE’). We have initialled the Statement for identification purposes only. 3. The: Company has entered into a Debenture Trust Deed (‘DTD’) dated 30 September 2025 with Vistra ITCL (India) Limited (‘Debenture Trustee’) in relation to 87,500 rated, listed, secured, redeemable, non-convertible debentures (‘NCDs’) having a nominal value of Rs. 0.10 million each, aggregating to Rs. 8,750.00 million, under ISIN number INE903U07087. Management’s Responsibility for the Statements 4. The preparation of the Statements, including the preparation and maintenance of all accounting and other relevant supporting records and documents, is solely the responsibility of the management of the Company. This responsibility includes the design, implementation: and maintenance of internal control relevant to the preparation and presentation of the Statement and applying an appropriate basis of preparation; and making estimates that are reasonable in the circumstances. Walker Chandiok & Co LLP is registered with limited liability with identification Offices in Bengaluru, Chandigarh, Chennai, Gurugram, Hyderabad, Kochi, Kolkata, Mumbai, New Dethi, Noida and Pune number AAC-2085 and its registered office at L-41 Connaught Circus, New Delhi, 110001, India Chartered Accountants
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Walker Chandiok & Co LLP Independent Auditor’s Certificate on the Statements of book values of the assets offered as security against NCDs pursuant to Regulation 15(1)(t){i)(a) of SEBI (Debenture Trustees) Regulations, 1993 read with Clause 1.1 of Chapter V of SEBI operational circular for Debenture Trustees dated 13 August 2025 (cont’d) 5. The management is also responsible for ensuring the compliance with the requirements of the Regulations and the DTD as mentioned in paragraph 2 and 3 above, for the purpose of furnishing these Statements and for providing all relevant information to the Debenture Trustee. Auditor’s Responsibility 6. 10. Chartered Accountants Pursuant to requirements as referred to in paragraph 2 above, it is our responsibility to provide limited assurance in the form of a conclusion as to whether anything has come to our attention that causes us to believe that the details as included in the accompanying Statements regarding maintenance of security cover of the outstanding principal amount and interest on the NCDs of the Company as at 30 June 2026, as required under Clause 15.1(e)(i) of DTD, are, in all material respects, not in agreement with the unaudited standalone financial results of the Company, underlying books of account and other relevant records and documents maintained by the Company and SBPL for the quarter ended 30 June 2026, pursuant to Regulation 33 and Regulation 52 read with Regulation 63 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (SEBI LODR’) and that the calculation thereof is not arithmetically accurate. The unaudited standalone financial results of the Company, referred to in paragraph 6 above, have been reviewed by us, on which we have expressed an unmodified conclusion vide our report dated 6 August 2026. Our review of standalone financial results was conducted 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 (‘the ICAI’). This Standard requires that we plan and perform the review to obtain moderate assurance as to whether the financial information is free of material misstatement. A review is limited primarily to inquiries of the Company personnel and analytical procedures applied to the financial data and thus, provides less assurance than an audit. We have not performed an audit and accordingly, we did not express an audit opinion. We conducted our examination of the Statements in accordance with the Guidance Note on Reports or Certificates for Special Purposes (Revised 2016) (‘the Guidance Note’) issued by the ICAI. The Guidance Note requires that we comply with the ethical requirements of the Code of Ethics issued by the ICAI. We have complied with the relevant applicable requirements of the Standard on Quality Control.(SQC) 1, Quality Control for Firms that Perform Audits and Reviews of Historical Financial Information, and Other Assurance and Related Services Engagements, issued by the ICAI. The procedures performed in a limited assurance engagement vary in nature and timing from, and are less in extent than for, a reasonable assurance engagement; and consequently, the level of assurance obtained in a limited assurance engagement is substantially lower than the assurance that would have been obtained had a reasonable assurance engagement been performed. The procedures selected depend on the auditor’s judgment, including the assessment of the areas where a material misstatement of the subject matter information is likely to arise. We have performed the following procedures in relation to Section | and Section II of the accompanying Statement: a. Obtained the list and value of assets offered as security against listed debt securities of the Company outstanding as at 30 June 2026 and read the DTD dated 30 September 2025 pursuant to which the NCDs have been issued; b. Traced the book values of assets and principal amount of the NCDs including outstanding interest as at 30 June 2026 in Section | and I] of the Statements as mentioned in Column ‘A’ to ‘J’ to the unaudited standalone financial results, underlying books of account and other relevant records and documents maintained by the Company for the quarter ended 30 June 2026, which have been subjected to limited review as mentioned in paragraph 7 above; c. Traced the book values of secured assets forming part of the security cover details for the listed NCDs as mentioned in column ‘C’ of Section II of the Statement to the underlying books of account and other relevant records and documents maintained by SBPL for the quarter ended 30 June 2026;
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Walker Chandiok &Co LLP Independent Auditor’s Certificate on the Statements of book values of the assets offered as security against NCDs pursuant to Regulation 15(1)(t)(i)(a) of SEBI (Debenture Trustees) Regulations, 1993 read with Clause 1.1 of Chapter V of SEBI operational circular for Debenture Trustees dated 13 August 2025 (cont’d) e. Obtained and verified the list of security mentioned in the register of charges maintained by the Company and SBPL, ‘Form No. CHG-9’ filed with Ministry of Corporate Affairs (MCA’) by the Company and ‘Form No. CHG-1 filed with MCA by SBPL and; f. We were not required and have not performed any other procedures with respect to any other financial numbers/disclosure appearing in of the accompanying Statement from column “K” to column “O” with respect to market value of assets and liabilities covered by this certificate; g. Verified the arithmetical accuracy of the Statements; and h. Obtained necessary representations from the management. Conclusion 11. Based on our examination and the procedures performed as per paragraph 10 above, evidence obtained, and the information and explanations given to us, along with other necessary representations provided by the management, nothing has come to our attention that causes us to believe that details as included in of the accompanying Statements regarding maintenance of security cover of the outstanding principal amount and interest on the NCDs of the Company as at 30 June 2026 as required under Clause 15.1(e)(i) of DTD referred in paragraph 3 above, are, in all material respects, not in agreement with the unaudited standalone financial results of the Company, underlying books of account and other relevant records and documents maintained by the Company and SBPL for the quarter ended 30 June 2026, and that the calculation thereof is not arithmetically accurate. Restriction on distribution or use 12. 13. Our work was performed solely to assist you in meeting your responsibilities in relation to your compliance with the Regulations. Our obligations in respect of this certificate are entirely separate from, and our responsibility and liability is in no way changed by, any other role we may have or have had as the statutory auditors of the Company or otherwise. Nothing in this certificate, nor anything said or done in the course of or in connection with the services that are the subject of this certificate, will extend any duty of care we may have in our capacity as statutory auditors of the Company. The certificate is addressed to and provided to the Board of Directors of the Company solely for the purpose of enabling it to comply with the requirements of the Regulations, which inter alia, require it to submit this certificate along with the Statement to the Debenture Trustee of the Company and for the purpose of submission to BSE and therefore, this certificate should not be used, referred to or distributed for any other purpose or to any other party without our prior written consent. Accordingly, we do not accept or assume any liability or any duty of care for any other purpose or to any other person to whom this certificate is shown or into whose hands it may come without our prior consent in writing. For Walker Chandiok & Co LLP Chartered Accountants Firm’s Registration No.: 001076N/N500013 % Ye OAND] Caper fg Ry Deepak Mittal Sf \r Partner is ‘9 Membership No.: 603843 \2\, gy) Cae ey UDIN: 2680394371ZZ2V PL Q20F Place: Mumbai Date: 6 August 2026 Chartered Accountants
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Signatureglobal (India) Limited Section I- Computation of Security Cover Ratio as on 30 June 2026 pursuant to SEBI circular dated 13 August 2025 - Table for security cover (on standalone basis) of the Issuer (All amounts are in Rs. millions, unless otherwise specified) Column A Column B Column C Column D Column E Column F Column G Column H Column I Columa J Column K Column L Column M Column N Column O Particulars Description of asset for which this certificate relate Exclusive Charge Exclusive Charge Pari Passu Charge Pari Passau Charge Pari Passu Charge Debt for which this certificate being issued Other Secured Debt Debt for which this certificate being issued Assets shared by Paripassu debt holder (includes debt for which this certificate is issued & other debt with paripassu charge) Other assets on which there is Pari Passu charge (excluding items covered in column F) Assets not offered as Security Elimination {amount in negative) Debt amount considered more than once (due to exclusive plus, paripassu charge) (Total C to H) Related to oniy those items covered by this certificate Market Value for Assets charged on Exclusive basis Carrying/book value for exclusive charge assets where market value is not ascertainable or applicable (For Eg. bank Balance, DSRA, market value is not applicable) Market Value for Pari passu charge Assets Carrying value/book value for Pari Passu charge assets where market value is not ascertainable or applicable (For Eg. bank Balance, DSRA, market value is not applicable) Total value= (K+L+M+4N) Relating te Column F Book Value Book Value Yes/ No Book Value Book Value Book Value ASSETS Property, plant and equipment Leasehold improvements, Plant and machinery, Furniture and fixtures, Computers and Vehicles No 180.19 438.01 Right-of-use assets 305.16 305.16 Intangible assets No 3.78 3.78 Investments Investment in subsidiaries No 3,094.12 3,094.12 Loans Loans given to subsidiaries and other loans 12,759.74 12,759.74 Inventories Projects in progress and stock in hand 7,898.12 No 29,669.57 11,569.33 49,137.02 Trade receivable Trade receivables 14.51 No 4,436.99 4,451.50 Cash and cash equivalents Cash and cash equivalents 364.85 No 411,906.32 12,271.17 Bank Balances other than cash and cash equivalents Bank Balances other than cash and cash Equivalents 753.31 466.83 No 977.80 2,197.94 Other financial assets Unbilled revenue and non-current deposits 192.75 No 1,151.75 1,422.78 Other assets Advances, prepaid expenses including prepaid brokerage and Balance with statutory authorities No 6,696.05 6,696.05 Taxes Income tax and deferred tax assets No 1,350.08 1,350.08 Total 1,210.95 8,915.52 29,669.57 54,431.31 94,127.35 LIABILITIES Debt securities to which this certificate pertains Non-convertible debentures (NCDs) 7,943.36 7,943.36 8,020.86 8,020.86 Term loan Term loan, cash credit facilities and vehicle loans 20,672.48 20,672.48 Others Other current and non financial liabilities, Other current liabilities 186.13 897.63 1,083.76 £86.13 186.13 Total 8,129.49 21,570.11 29,699.60 8,206.99 8,206.99 Cover on book value 0.15 Cover on market value Notes: 1. The amounts disclosed in column A to J have been accurately extracted from the unaudited standalone financial results of Signatureglobal (India) Limited (‘the Company’) for the quarter ended 30 June 2026. These financial results have been prepared in accordance with recognition and measurement principles of Indian Accounting Standards 34, Interim Financial Reporting (‘Ind AS - 34'), as prescribed under Section 133 of the Companies Act, 2013 (the Act) read with relevant rules issued thereunder and other accounting principles generally accepted in India and are in compliance with Regulation 33 and 52 read with Regulation 63 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended). 2, Outstanding debt securities to which this certificate pertains to amount to Rs. 8,020.86 million (without netting off of unamortized transaction cost) as at 30 June 2026 (87,500 Rated, Listed, Secured, Redeemable, NCDs of nominal value of Rs. 91,667 each). The non-convertible debentures of the Company were listed on BSE Limited (BSE?) on 17 October 2025. 3, The Statement, while the book value of the consolidated specified assets of the Company and SBPL have been disclosed, in the attached Section II of the Statement. assets given as security includes the specified assets of Signatureglobal Business Park Limited (‘SBPL’) (refer foot note 4 below for details) and the specified assets of Signatureglobal India Limited, as defined in the Debenture Trust Deed. The book value of such specified assets of the Company has been disclosed above in Section I of the 4. Assets of SBPL includes project in progress amounting to Rs. 16,590.66 million, pertaining to the integrated township comprising Project Daxin X-Factor, Project Daxin Vistas, the Commercial Project and other project developed or to be developed on the plots spread across the Project Lands and Larger Lands together with all buildings constructed and to be constructed thereon (together referred to as ‘the projects’) location at Sohna, Gurugram, Haryana and Property, plant and equipment amounting to Rs. 10.69 millions (moveable assets) in relation to the aforesaid projects. For and on behalf of Board of Directors Signatureglobal (India) Limited Ravi Aggarwal Managing Director DIN: 00203856 Date: Place: 6 August 2026 Gurugram
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Signaturegtobal (India) Limited Section II- Computation of Security Cover Ratio as on 30 June 2026 pursuant to SEBI circular dated 13 August 2025 - Table for security cover (on consolidated basis) of the Issuer __ _ (AU amounts are in Rs. millions, unless otherwise specified) Column A {Column B __ Column C Cotumn D Column E Column F Column G Column H Column I Column J | Column K Columa L Column M | Column N Column O Particulars Description of asset for "Exclusive Exclusive Charge | Pari Passu Pari Passu Pari Passu Assets not Elimination | (Total C te A) Related to only those items covered by this certificate which this certificate Charge Charge Charge Charge offered as (amount in relate Security negative) Debt for Other Debt for "Assets shared by | Other assets on Debt amount Market Carrying/book | Market Value Carrying ~ Total value= which this Secured which this Paripassu debt which there is considered Value for value for for Pari passu_ | value/book value} (K+L+M+N} certificate Debt certificate holder (includes Pari Passu more than Assets. exclusive charge | charge Assets for Pari Passu being being debt for which | charge (excluding once (due to charged on assets where charge issued issued this certificate is | items covered in exclusive plus, Exclusive basis market value assets where (Refer Note 4) issued & other column F) paripassu (Refer Note 4) is not | market value debt with charge) ascertainable or is not paripassu charge) applicable (For ascertainable or | Eg. bank applicable (For } Balance, Eg. bank DSRA, market Balance, value is not DSRA, market applicable) value is not | applicable) Relating to Column F Book Value Book Value Yes/ No Book Value Book Value Book Value ASSETS Property, plant and equipment (refer note 3) Leasehold improvements, Plant and machinery, 10.69 257,82 No . 180,19 = 448.70 - - Furniture and fixtures, Computers and Vehicles Right-of-use assets - | No = - 305.16 2 305.16 | - - | | = Intangible assets - : No - . 3.78 —- | ae id | _ | | 3,094.12 Investments Investment in subsidiaries -_I - | No - : 3,094.12 - | Loans Loans given to subsidiaries and other loans =_|| - | No = | 12,759.74 12,759.74 | 7 - - - [Inventories (refer note 3 and 4) Projects in progress and stock in hand 16,590.66 7898,12 | No - 29,669.57 | 11,569.33 65,727.68 | 36,155.00 - \Trade receivable Trade receivables 14.51 | No - | 4,4 36,99 - | 4,451.50 | . 7 Cash and cash equivalents Cash and cash equivalents 364.85 | - | No - : | 11,906.32 = | 12,271.17 | =F ———— Bank balances other than cash and cash equivalents |Bank Balances other than cash and cash Equivalents 75331 466.83 No - - | 977.80 - | 2,197 94 | - - ‘Other assets Advances, prepaid expenses including prepaid - >) No : - | 6,696.05 - 6,696.05 | - - - ‘brokerage and Balance with statutory authorities ‘Taxes Income tax and deferred tax assets | No - =" 1,350.08 1,350.08 | - - - = | | Total 17,812.30 8,815.52, - 29,669.57 | 54,431.31 - 110,728.70 36,155.00 - - | 36,155.00 | |LIABILITIES ! | Debt securities to which this certificate pertains Non-convertible debentures (NCDs) 7,943.36 . Yes - . - 7,943.36 8,020.86 =H - - 8,020.86 Term loan Term loan, cash credit facilities and vehicle loans 20,672.48 | No oe -_| = = 20,672.48 | > aa | Others Other current and non financial liabilities, Other 186.13 897.63 Yes - | . - 1,083.76 | 186.13 - current liabilities 4 186.13 \Total 8,129.49 21,570.11 = E | . = iif 29,699.60 | 8,206.99 | . |Cover on book value 2.19 | (Cover on market value 8,206.99 | 4.41 Notes: 1, The amounts disclosed in column A to J have been accurately extracted from the unaudited standalone financial results of Signatureglobal (India) Limited (‘the Company’), underlying books of account and other relevant records and documents of the Company and Signatureglobal Business Park Limited ((SBPL’). for the quarter ended 30 June 2026. The financial results have been prepared in accordance with recognition and measurement principles of Indian Accounting Standards 34, Interim Financial Reporting (‘Ind AS - 34’), as prescribed under Section 133 of the Companies Act, 2013 (the Act) read with relevant rules issued thereunder and other accounting principles generally accepted in India and are in compliance with Regulation 33 and 52 read with Regulation 63 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended). 2. Outstanding debt securities to which this certificate pertains to amount to Rs. 8,020.86 million (without netting off of unamortized transaction cost} as at 30 June 2026 (87,500 Rated, Listed, Secured, Redeemable, NCDs of nominal value of Rs. 91,667 each). The non-convertible debentures of the Company were listed on BSE Limited (‘BSE’) on 17 October 2025. 3. The assets given as security includes the specified assets of Signatureglobal Business Park Limited (‘SBPL’ (refer foot note 5 below for details) and the specified assets of Signatureglobal India Limited, as defined in the Debenture Trust Deed. 4, The total market value of inventories/ project in progress of SBPL held as security, for which this certificate has been issued, has been derived from the valuation report dated 30 June 2026, issued by Anuradha L, MRICS, a registered valuer with the Insolvency and Bankruptcy Board of India, 5. Assets of SBPL includes project in progress amouitiing to Rs. 16,590.66 million, pertaining to the integrated township comprising Project Daxin X-Factor, Project Daxin Vistas, the Commercial Project and other project developed or to be developed on the plots spread across the Project Lands and Larger Lands together with all buildings constructed and to be constructed thereon (together referred to as 'the projects’) location at Sohna, Gurugram, Haryana and Property, plant and equipment amounting to Rs. 10.69 millions (moveable assets) in relation to the aforesaid projects. For and on behalf of Board of Directors Signatureglobal (India) Limited Ravi \ggarwal Date: 6 August 2026 Place: Gurugram
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SIGNATUREGLOBAL (INDIA) LIMITED CIN: L70100DL2000PLC104787 Regd. Off : 13TH FLOOR DR. GOPAL DAS BHAWAN, 28 BARAKHAMBA ROAD, CONNAUGHT PLACE, NEW DELHI- 110001 Phone: 011-49281700 Corp. Off. : UNIT NO.101,GROUND FLOOR, TOWER-A, SIGNATURE TOWER, SOUTH CITY-1 GURUGRAM HR- 122001Phone: 0124-4398011 E-mail: compliance@signatureglobal.in, Website: www.signatureglobal.in Annexure – III Details as required under Regulation 30 read with Part A of Schedule III of the Listing Regulations and SEBI Master Circular No. HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated 30th January, 2026 are as under: 1. Re-appointment of Mr. Chandra Wadhwa (DIN: 00764576) as an Independent Director of the Company S. No. Particulars Information of such event 1. Reason for change viz. appointment, re-appointment, resignation, removal, death or otherwise; Re-appointment of Mr. Chandra Wadhwa (DIN: 00764576) as an Independent Director of the Company, not liable to retire by rotation, subject to approval of Members of the Company. 2. Date of appointment/re-appointment/cessation (as applicable) & term of appointment/re-appointment; Re-appointed for a second term of 5 (five) consecutive years w.e.f. 15th February, 2027. 3. Brief profile (in case of appointment); Mr. Chandra Wadhwa is the Independent Director on the Board of our Company. He holds a master's degree in commerce from University of Delhi and a bachelor's degree in law from University of Delhi. He has been granted a certificate of registration to act as an insolvency professional from the Insolvency and Bankruptcy Board of India. Further, he was admitted as a fellow member of the Institute of Company Secretaries of India. Furthermore, he was admitted as a fellow member of the Institute of Cost Accountants of India. He has been in practice as a cost accountant since June 25, 2001. He was also the President of The Institute of Cost Accountants of India (2007-08) and Central Council Member of The Institute of Chartered Accountants of India (2016-25). He was first appointed as a director on the Board of our Company on 15th February, 2022. 4. Disclosure of relationships between directors (in case of appointment of a director). Mr. Chandra Wadhwa is not related to any other Director of the Company.
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SIGNATUREGLOBAL (INDIA) LIMITED CIN: L70100DL2000PLC104787 Regd. Off : 13TH FLOOR DR. GOPAL DAS BHAWAN, 28 BARAKHAMBA ROAD, CONNAUGHT PLACE, NEW DELHI- 110001 Phone: 011-49281700 Corp. Off. : UNIT NO.101,GROUND FLOOR, TOWER-A, SIGNATURE TOWER, SOUTH CITY-1 GURUGRAM HR- 122001Phone: 0124-4398011 E-mail: compliance@signatureglobal.in, Website: www.signatureglobal.in 2. Re-appointment of Ms. Lata Pillai (DIN: 02271155) as an Independent Director of the Company S. No. Particulars Information of such event 1. Reason for change viz. appointment, re-appointment, resignation, removal, death or otherwise; Re-appointment of Ms. Lata Pillai (DIN: 02271155) as an Independent Director of the Company, not liable to retire by rotation, subject to approval of Members of the Company. 2. Date of appointment/re-appointment/cessation (as applicable) & term of appointment/re-appointment; Re-appointed for a second term of 5 (five) consecutive years w.e.f. 15th March, 2027. 3. Brief profile (in case of appointment); Ms. Lata Pillai is the Independent Director on the Board of our Company. She is a career banker with over 36 years of experience in the financial sector. Presently, she acts as a Head of the India Capital Markets team of JLL Limited. Prior to this, she was associated with Yes Bank Limited as Head of the Corporate Finance - Urban Infrastructure vertical (April 2019 to May 2021). From April 2018 to March 2019, she was associated with Edelweiss group as Head of the real estate financing business. She was also associated with Deutsche Bank AG as Head of the Commercial Real Estate group (January 2007 to March 2018). From August 1988 to December 2006, she was associated with ICICI Limited/ ICICI Bank Limited in the project financing team. She was first appointed as a director on the Board of our Company on 15th March, 2022. 4. Disclosure of relationships between directors (in case of appointment of a director). Ms. Lata Pillai is not related to any other Director of the Company.
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SIGNATUREGLOBAL (INDIA) LIMITED CIN: L70100DL2000PLC104787 Regd. Off : 13TH FLOOR DR. GOPAL DAS BHAWAN, 28 BARAKHAMBA ROAD, CONNAUGHT PLACE, NEW DELHI- 110001 Phone: 011-49281700 Corp. Off. : UNIT NO.101,GROUND FLOOR, TOWER-A, SIGNATURE TOWER, SOUTH CITY-1 GURUGRAM HR- 122001Phone: 0124-4398011 E-mail: compliance@signatureglobal.in, Website: www.signatureglobal.in 3. Re-appointment of Mr. Venkatesan Narayanan (DIN: 00765294) as an Independent Director of the Company S. No. Particulars Information of such event 1. Reason for change viz. appointment, re-appointment, resignation, removal, death or otherwise; Re-appointment of Mr. Venkatesan Narayanan (DIN: 00765294) as an Independent Director of the Company, not liable to retire by rotation, subject to approval of Members of the Company. 2. Date of appointment/re-appointment/cessation (as applicable) & term of appointment/re-appointment; Re-appointed for a second term of 5 (five) consecutive years w.e.f. 15th March, 2027. 3. Brief profile (in case of appointment); Mr. Venkatesan Narayanan is the Independent Director on the Board of the Company. He holds a bachelor's degree in commerce from Osmania University and has also cleared the Intermediate Examination held by the Institute of Company Secretaries of India. He has experience of over 35 years in the field of Management and Consulting, at senior level. He has previously served as Senior Vice President of M/s Centrum Infrastructure and Realty Limited for a period of over one year, and as an independent director of Industrial Investment Trust Limited and its group companies for a period of 10 + years. He has previously worked with Capital Fortunes Private Limited for a period of over nine years, as Chief of Operations (Mumbai) and has been associated in consulting assignments related to Infrastructure and financial closure. He was first appointed as a director on the Board of the Company on 15th March, 2022. 4. Disclosure of relationships between directors (in case of appointment of a director). Mr. Venkatesan Narayanan is not related to any other Director of the Company.
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SIGNATUREGLOBAL (INDIA) LIMITED CIN: L70100DL2000PLC104787 Regd. Off : 13TH FLOOR DR. GOPAL DAS BHAWAN, 28 BARAKHAMBA ROAD, CONNAUGHT PLACE, NEW DELHI- 110001 Phone: 011-49281700 Corp. Off. : UNIT NO.101,GROUND FLOOR, TOWER-A, SIGNATURE TOWER, SOUTH CITY-1 GURUGRAM HR- 122001Phone: 0124-4398011 E-mail: compliance@signatureglobal.in, Website: www.signatureglobal.in Annexure – IV Details as required under Regulation 30 read with Part A of Schedule III of the Listing Regulations and SEBI Master Circular No. HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated 30th January, 2026 are as under: Appointment of Cost Auditor of the Company for the Financial Year 2026-27 S. No. Particulars Information of such event 1. Reason for change viz. appointment, re-appointment, resignation, removal, death or otherwise; Appointment of M/s. Goyal, Goyal & Associates, Cost Accountants (FRN: 000100), as Cost Auditor of the Company. 2. Date of appointment/re-appointment/cessation (as applicable) & term of appointment/re-appointment; Appointed on 6th August, 2026 for the Financial Year 2026-27. 3. Brief profile (in case of appointment); M/s. Goyal, Goyal & Associates, Cost Accountants (FRN: 000100), is a firm of Cost and Management Accountants, in practice for more than 24 years. The firm has extensive experience in various industries like auto, dairy, textiles, garments, steel/copper/aluminium and many more. The firm provides various professional services including audit & assurance, business advisory services, cost records compilation, taxation services etc. The firm is committed to continuously contribute to their clients growth through utmost honesty and integrity. 4. Disclosure of relationships between directors (in case of appointment of a director). N.A.