Interim report
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TRENT LIMITED 6th August 2026 To Listing Department The National Stock Exchange of India Limited Exchange Plaza , Bandra - Kurla Complex , Bandra ( East ) , Mumbai 400051 Symbol : TRENT To Corporate Relations Department BSE Limited Phiroze Jeejeebhoy Towers , Dalal Street , Mumbai 400001 Scrip Code : 500251 Dear Sir / Madam , Subject : Outcome of Board Meeting held today i.e. 6th August 2026 Pursuant to Regulations 30 , 33 ( 3 ) and 52 ( 1 ) of the Securities and Exchange Board of India ( Listing Obligations and Disclosure Requirements ) Regulations , 2015 ( ‘ SEBI Listing Regulations ' ) , we inform you that the Board of Directors at its meeting held today i.e. 6th August 2026 , considered and approved the following matters : 1. Unaudited ( Standalone and Consolidated ) Financial Results for the quarter ended 30th June 2026 : Pursuant to Regulations 30 and 33 ( 3 ) of the SEBI Listing Regulations , please find enclosed copies of the Unaudited ( Standalone and Consolidated ) Financial Results for the quarter ended 30th June 2026 , approved by the Board of Directors of the Company , together with Limited Review Reports issued by Deloitte Haskins & Sells LLP , the Statutory Auditors of the Company ( Enclosed as ' Annexure I ' ) . 2. Change in Senior Managerial Personnel - Head of Internal Audit Mr. Ratul Neogi , Head - Internal Audit , will retire upon attaining superannuation with effect from 1st September 2026. Ms. Varsha Agarwal has been appointed to head the Internal Audit function of the Company in place of Mr. Neogi . The details required under Regulation 30 of the SEBI Listing Regulations , read with Schedule Ill thereto and the SEBI Master Circular dated 30th January 2026 , are enclosed as Annexure II . 3. Rotation of Statutory Auditors in FY 2027-28 M / s . Deloitte Haskins & Sells LLP , Chartered Accountants ( ICAI Firm Registration No. 117366W / W - 100018 ) , the existing Statutory Auditors of the Company , will complete their second term of five consecutive years and shall retire upon the conclusion of the 75th Annual General Meeting ( AGM ) of the Company to be held in the year 2027 . REGISTERED OFFICE : BOMBAY HOUSE 24 HOMI MODY STREET MUMBAI 400 001 TEL 91 22 6665 8282 FAX 91 22 2204 2081 CORPORATE OFFICE : TRENT HOUSE G - BLOCK PLOT NO C - 60 BESIDE CITI BANK BANDRA - KURLA COMPLEX BANDRA ( EAST ) MUMBAI 400 051 TEL 91 22 6700 9000 FAX 91 22 6700 8100 Email : westside@trent-tata.com Website : www.trentlimited.com CIN : L24240MH1952PLC008951 A TATA Enterprise
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audit of the Company for the financial years 2027 -28 to 2031-32. The said appointment shall be subject to approval of the Members of the Company. The details required under Regulation 30 of the SEBI Listing Regulations, read with Schedule III thereto and the SEBI Master Circular dated 30 th January 2026, are enclosed as Annexure – III. The Board Meeting commenced at 10.00 a.m. and concluded at 1:15 p.m. The above information is also available on the website of the Company www.trentlimited.com. Thank you. Yours faithfully, For Trent Limited Krupa Anandpara Company Secretary Membership No.: A16536 Encl.: a/a
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TRENT LIMITED Registered Office: Bombay House, 24, Homi Mody Street, Mumbai 400 001 Tel: 022-67008090; Email Id: investor.relations@trent-tata.com; Website: www.trentlimited.com; CIN - L24240MH1952PLC008951 Statement of Standalone Financial Results for the Quarter ended 30th June, 2026 Rs. In Crore 1 Particulars Standalone For Quarter ended For Year ended 30th June, 2026 31st March, 2026 30th June, 2025 31st March, 2026 Unaudited Unaudited Unaudited Audited Income from Operations Revenue from operations Other income Total Income 5,666.30 30.18 4,936.64 61.07 4,781.25 40.85 19,701.41 374.46 5,696.48 4,997.71 4,822.10 20,075.87 2 Expenses a) Purchase of Stock-in-Trade 3,012.72 2,841.93 2,478.85 11,170.44 b) Changes in Inventories of Stock-in-Trade 10.63 (94.03) 143.72 (229.14) c) Employee benefits expense 348.91 339.73 284.28 1,222.04 d) Depreciation and amortization expense 393.80 362.06 283.85 1,315.69 e) Finance costs 45.12 41.51 39.54 164.72 f) Occupancy cost including rent 559.00 351.09 498.35 1,652.69 g) Other expenses 624.48 578.96 538.32 2,242.10 Total Expenses 4,994.66 4,421.25 4,266.91 17,538.54 3 Profit/(Loss) before exceptional Item and tax 701.82 576.46 555.19 2,537.33 4 Exceptional Items income/ (expense) (Refer Note 6) - - (25.79) 5 Profit/(Loss) before tax 701.82 576.46 555.19 2,511.54 6 Tax expense Current tax 182.15 122.56 141.66 565.69 Deferred taxes (12.10) (1.01) (9.06) (22.13) (Excess)/short provision for tax 0.16 - 0.16 Total tax expenses 170.05 121.71 132.60 543.72 7 Net Profit/(Loss) for the quarter/ year 531.77 454.75 422.59 1,967.82 8 Other comprehensive income Items that will not be reclassified to Profit and (Loss) (i) Equity Instruments through other comprehensive income 4.04 (5.05) 1.78 (2.91) (ii) Remeasurement of defined benefit plan - 5.97 - 1.09 (ill) Income tax on above (0.92) (1-25) (0.26) 0.14 Other comprehensive income for the quarter/ year, net of tax 3.12 (0.33) 1.52 (1-68) 9 Total comprehensive income after tax for the quarter/ year (7+8) 534.89 454.42 424.11 1,966.14
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Rs.In Crore Particulars Standalone For Quarter ended For Year ended 30th June, 2026 31st March, 2026 30th June, 2025 31st March, 2026 Unaudited Unaudited Unaudited Audited 10 Paid-up equity share capital (Face Value of Re. 1 per Equity Share) (Refer Note 7) 53.32 35.55 35.55 35.55 11 Paid up Debt capital (Refer Note 3) 2,338.84 2,155.82 2,514.71 12 Other equity 7,972.73 6,302.96 7,667.25 13 Earnings per share (of Re. 1/- each) (not annualised): (a) Basic (b) Diluted 9.97 9.97 8.53 8.53 7.92 7.92 36.90 36.90 14 Debt equity ratio 0.29 0.34 0.33 15 Debt service coverage ratio (Refer Note 3) 0.97 2.76 2.85 16 Interest service coverage ratio (Refer Note 3) 16.84 15.28 16.76 17 Debenture redemption reserve 100.00 100.00 100.00 18 Capital redemption reserve 7.00 7.00 7.00 19 Net Worth 8,026.05 6,338.51 7,702.80 20 Current ratio 2.23 2.57 2.13 21 Long term debt to working capital 0.48 0.69 0.81 22 Bad debt to Account receivable ratio - - - 23 Current Liability ratio 42.31% 37.56% 40.36% 24 Total debt to Total Assets 19.00% 21.34% 20.57% 25 Debtors turnover ratio 303.76 402.38 301.31 26 Inventory turnover ratio 5.35 5.37 5.09 27 Operating Margin 12.92% 11.52% 11.88% 28 Net Profit Margin 9.38% 8.96% 9.99%
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General 1. The above unaudited Standalone Financial Results for the quarter ended 30th June 2026 were reviewed by the Audit Committee and recommended to the Board, which was thereafter approved by the Board of Directors of the Company at its meeting held on 06th August 2026. 2. During FY22 the Company had issued 5000 Redeemable Non-Convertible Debentures of Rs 10 lakhs each on a private placement basis. These Debentures carried interest @ 5.78 % p.a and were redeemed on 29th May 2026. The Company had utilised entire proceeds towards the objects of the issue. 3. The ratios have been computed as follows: Paid up debt capital represents Loans, Debentures, Commercial papers, Lease Liabilities and Financial Liability under INDAS 116. Debt Service Coverage Ratio = Earnings before Interest and Tax/ (lnterest+ Principal Repayment of Debenture, Commercial paper, Lease Liabilities and Financial Liability under IND AS 116) Operating Margin = Earnings before exceptional items and tax + IND AS 116 impact including accelerated depreciation + Finance Cost - Other Income/ Revenue from Operations. Net Profit Margin= Net Profit/ Revenue from Operations. Interest Service Coverage Ratio = Earnings before Interest and Tax/lnterest Expenses. Current ratio= Current assets/Current liabilities excluding Debt Capital. Current Liability ration Current liabilities excluding Debt Capital / Total Liabilities Interest includes interest on borrowing, lease liabilities and Financial Liability under IND AS 116. 4. Main business of the Company is retailing / trading of merchandise. All other operating activities of the Company are incidental to its main business. Accordingly, there are no separate reportable segments. 5. The results of the quarter ended 31st March 2026 are balancing figures between audited results in respect of full financial year and published year to date results up to third quarter of relevant financial year and have been subjected to limited review by the auditors. 6. The Exceptional Items of Rs. 25.79 crores for the year ended 315t March 2026 is related to incremental impact of consolidation of 29 existing labour legislations into a unified framework comprising four labour codes viz the Code on Wages, 2019, the Code on Social Security, 2020, the Industrial Relations Code, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 (collectively referred to as the "Codes") which became effective from 21st November 2025. 7. During the quarter, the Company has issued 1 (One) bonus share for every 2 (Two) shares held. Accordingly, earning per share (EPS) for all the reporting periods have been adjusted for bonus shares issued. 8. The statutory auditors of the Company have carried out limited review of the standalone financial results for the current quarter and have issued an unmodified opinion. Forand on behalf of the Board of Directors N N TATA Chairman Mumbai 06th August, 2026 CHARTERED
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Deloitte Haskins & Sells LLP Chartered Accountants Westend Icon 11th & 12th floors Building A, S No 169/1 Near Parihar Chowk DP Road, Aundh Pune-411007 Maharashtra, India Tel: +91 206 747 7800 INDEPENDENT AUDITOR'S REVIEW REPORT ON REVIEW OF INTERIM STANDALONE FINANCIAL RESULTS TO THE BOARD OF DIRECTORS OF TRENT LIMITED 1. We have reviewed the accompanying Statement of Unaudited Standalone Financial Results of TRENT LIMITED ("the Company"), for the quarter ended June 30, 2026 ("the Statement"), being submitted by the Company pursuant to the requirements of Regulation 33 and Regulation 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("the LODR 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 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 and Regulation 52 of the LODR 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 (ICAI). A review of interim financial information consists of making inquiries, primarily of the Company's personnel responsible for financial and accounting matters and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing 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. 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 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 and Regulation 52 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. For DELOITTE HASKINS & SELLS LLP Chartered Accountants (Firm's Registration No. 117366W/W-100018) Kedar Raje Partner (Membership No. 102637) U D IN :lk l 0 2-&3T MLCT Place: Mumbai Date: August 06, 2026 Regd. Office: One International Center, Tower 3, 31st floor, Senapati Bapat Marg, Elphinstone Road (West), Mumbai-400 013, Maharashtra, India. Deloitte Haskins & Sells LLP is registered with Limited Liability having LLP identification No: AAB-8737
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TRENT LIMITED Registered Office: Bombay House, 24, Homi Mody Street, Mumbai 400 001 Tel: 022-67008090; Email Id: investor.relations@trent-tata.com; Website: www.trentlimited.com; CIN - L24240MH1952PLC008951 Statement of Consolidated Financial Results for the Quarter ended 30th June, 2026 Rs. In Crore Particulars Consolidated For Quarter ended For Year ended 30th June, 2026 31st March, 2026 30th June,2025 31st March, 2026 Unaudited Unaudited Unaudited Audited 1 llncome from Operations Revenue from operations 5,754.71 5,027.99 4,883.48 20,074.21 Other income 29.83 27.91 40.59 114.84 Total Income 5,784.54 5,055.90 4,924.07 20,189.05 2 Expenses a) Purchase of Stock-in-Trade 3,070.69 2,916.41 2,570.03 11,496.89 b) Changes in Inventories of Stock-in-Trade 13.79 (94.85) 144.09 (232.18) c) Employee benefits expense 370.79 374.54 321.87 1,355.49 d) Depreciation and amortization expense 410.16 376.59 292.93 1,361.19 e) Finance costs 46.99 43.75 40.04 168.35 f) Occupancy cost including rent 526.63 300.62 488.82 1,563.94 g) Other expenses 643.91 603.89 510.81 2,216.68 Total Expenses 5,082.96 4,520.95 4,368.59 17,930.36 3 Profit/(Loss) before exceptional Item and tax 701.58 534.95 555.48 2,258.69 4 Exceptional Items income/ (expense) (Refer Note 5) ► - - (26.11) 5 Share in profit and (loss) of Associates/Joint ventures as per Equity method (9.74) (16.08) 9.21 3.90 6 Profit/(Loss) before tax 691.84 518.87 564.69 2,236.48 7 Tax expense Current tax 183.08 125.64 143.07 574.38 Deferred taxes (11-29) (20.03) (3.08) (59.39) (Excess)/short provision for tax 1.98 0.16 * 0.16 Total tax expenses 173.77 105.77 139.99 515.15 8 Net Profit/(Loss) for the quarter/ year 518.07 413.10 424.70 1,721.33 9 Other comprehensive income Items that will not be reclassified to Profit and (Loss) (i) Equity Instruments through other comprehensive income 6.09 (18.62) 2.67 (15.42) (ii) Remeasurement of defined benefit plan - 6.86 - 0.86 (iii) Income tax on above (1.22) 0.44 (0.39) 2.01 Items that will be reclassified to Profit and (Loss) 5* Exchange differences on translation of foreign operation 0.22 1.21 (0.17) 2.20 Other comprehensive income for the quarter/ year, net of tax 5.09 (10.11) 2.11 (10.35) 10 Total comprehensive income after tax for the quarter/ year (8+9) 523.16 402.99 426.81 1,710.98
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Rs.1n Crore Particulars Consolidated For Quarter ended For Year ended 30th June, 2026 31st March, 2026 30th June,2025 31st March, 2026 Unaudited J Unaudited Unaudited Audited 11 Profit/ (Loss) attributable to equity holder of Company Profit/ (Loss) attributable to non controlling interest 519.01 (0.94) 400.33 12.77 429.69 (4.99) 1,719.65 1.68 12 Other comprehensive income attributable to Equity holder of Company Other comprehensive income attributable to Non Controlling interest 5.09 (10.02) (0.09) 2.11 (10.33) (0.02) 13 Total comprehensive income attributable to Equity holder of Company Total comprehensive income attributable to Non Controlling interest 524.10 (0.94) 390.31 12.68 431.80 (4.99) 1,709.32 1.66 14 Paid-up equity share capital (Face Value of Re. 1 per Equity Share) (Refer Note 6) 53.32 35.55 35.55 35.55 15 Paid up Debt capital 2,441.35 2,183.79 2,568.00 16 Other equity 7,243.83 5,857.99 6,949.13 17 Earnings per share (of Re. 1/- each) (not annualised): (a) Basic (b) Diluted 9.73 9.73 7.51 7.51 8.06 8.06 32.25 32.25 18 Debt equity ratio 0.33 0.36 0.36 19 Debt service coverage ratio (Refer Note 2) 0.95 2.76 2.53 20 Interest service coverage ratio (Refer Note 2) 15.98 15.34 14.86 21 Debenture redemption reserve 100.00 100.00 100.00 22 Capital redemption reserve 7.00 7.00 7.00 23 Net Worth 7,297.15 5,893.54 6,984.68 24 Current ratio 2.25 2.66 2.19 25 Long term debt to working capital 0.49 0.63 0.77 26 Bad debt to Account receivable ratio • - 27 Current Liability ratio 42.01% 38.21% 40.04% 28 Total debt to Total Assets 20.59% 22.12% 21.90% 29 Debtors turnover ratio 451.99 349.62 351.90 30 Inventory turnover ratio 5.41 5.51 5.20 31 Operating Margin 12.76% 11.29% 11.57% 32 Net Profit Margin 9.00% ------------------------- 8.82% 8.57%
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7 General 1. The above unaudited Consolidated Financial Results for the quarter ended 30th June 2026 were reviewed by the Audit Committee and recommended to the Board, which was thereafter approved by the Board of Directors of the Parent Company at its meeting held on 06th August 2026. 2. The ratios have been computed as follows: Paid up debt capital represents Loans, Debentures, Commercial papers, Lease Liabilities and Financial Liability under INDAS 116. Debt Service Coverage Ratio = Earnings before Interest and Tax/ (lnterest+ Principal Repayment of Debenture, Commercial paper, Lease Liabilities and Financial Liability under IND AS 116) Interest Service Coverage Ratio = Earnings before Interest and Tax/lnterest Expenses. Operating Margin = Earnings before exceptional items and tax + IND AS 116 impact including accelerated depreciation + Finance Cost - Other Income/ Revenue from Operations. Net Profit Margin= Net Profit/ Revenue from Operations. Current ratio= Current assets/Current liabilities excluding Debt Capital. Current Liability ration Current liabilities excluding Debt Capital / Total Liabilities Interest includes interest on borrowing, lease liabilities and Financial Liability under IND AS 116. 3. Main business of the Group entities is retailing / trading of merchandise. All other operating activities of the Group are incidental to its main business. Accordingly, there are no separate reportable segments. 4. The results of the quarter ended 31st March 2026 are balancing figures between audited results in respect of full financial year and published year to date results up to third quarter of relevant financial year and have been subjected to limited review by the auditors. 5. The Exceptional Items of Rs. 26.11 crores for the year ended 31st March 2026 is related to incremental impact of consolidation of 29 existing labour legislations into a unified framework comprising four labour codes viz the Code on Wages, 2019, the Code on Social Security, 2020, the Industrial Relations Code, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 (collectively referred to as the "Codes") which became effective from 21st November 2025. 6. During the quarter, the Company has issued 1 (One) bonus share for every 2 (Two) shares held. Accordingly, earning per share (EPS) for all the reporting periods have been adjusted for bonus shares issued. 7. The statutory auditors of the Parent Company have carried out limited review of the consolidated financial results for the current quarter and have issued an unmodified opinion. For and on behalf of the Board of Directors Mumbai 06th August, 2026
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Deloitte Haskins & Sells LLP Chartered Accountants Westend Icon 11 th & 12th floors Building A, S No 169/1 Near Parihar Chowk DP Road, Aundh Pune-411007 Maharashtra, India Tel:+91 206 747 7800 INDEPENDENT AUDITOR'S REVIEW REPORT ON REVIEW OF INTERIM CONSOLIDATED FINANCIAL RESULTS TO THE BOARD OF DIRECTORS OF TRENT LIMITED 1. We have reviewed the accompanying Statement of Unaudited Consolidated Financial Results of TRENT LIMITED ("the Parent") and its subsidiaries (the Parent and its subsidiaries together referred to as "the Group"), and its share of the net profit/(loss) after tax and total comprehensive income/(loss) of its associates and joint ventures for the quarter ended June 30, 2026 ("the Statement"), being submitted by the Parent pursuant to the requirement of Regulation 33 and Regulation 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("the LODR Regulations"). 2. The 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 and Regulation 52 of the LODR 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 (ICAI). A review of interim financial information consists of making inquiries, primarily of Parent's personnel responsible for financial and accounting matters and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing 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 circular issued by the SEBI under Regulation 33(8) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, to the extent applicable. 4. The Statement includes the results of the Parent and the following entities: List of Subsidiaries: 1. Trent Business Support Services Limited (formerly known as Booker India Limited) 2. Fiora Business Support Services Limited 3. Fiora Hypermarket Limited (formerly known as Fiora Online Limited) 4. Nahar Retail Trading Services Limited 5. Trent Global Holdings Limited 6. Trent Global Trading L.L.C 7. Trent Foundation 8. Netria Property Holdings Limited List of Joint Venture: 1. Trent Hypermarket Private Limited 2. Trent MAS Fashion Private Limited Regd. Office: One International Center, Tower 3, 31st floor, Senapati Bapat Marg, Elphinstone Road (West), Mumbai-400 013, Maharashtra, India. Deloitte Haskins & Sells LLP is registered with Limited Liability having LLP identification No: AAB-8737
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Deloitte Haskins & Sells LLP List of Associates: 1. Inditex Trent India Private Limited 2. Massimo Dutti India Private Limited 5. Based on our review conducted and procedures performed as stated in paragraph 3 above and based on the consideration of the review reports of the other auditors referred to in paragraph 6 below, nothing has come to our attention that causes us to believe that the 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 and Regulation 52 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. We did not review interim financial result of two subsidiaries included in the unaudited consolidated financial results, whose interim financial result reflect total revenue of Rs. 56.74 crores for the quarter ended June 30, 2026, total net profit after tax of Rs. 1.17 crores for the quarter ended June 30, 2026 and total comprehensive income of Rs. 1.17 crores for the quarter ended June 30, 2026, as considered in the Statement. The unaudited consolidated financial results also include the Group's share of loss after tax & total comprehensive loss of Rs. 16.97 crores for the quarter ended June 30, 2026, as considered in the Statement in respect of a joint venture, whose interim financial results have not been reviewed by us. These interim financial results have been reviewed by other auditors whose report has been furnished to us by the Management and our conclusion on the Statement, in so far as it relates to the amounts and disclosures included in respect of these subsidiaries & a joint venture, is based solely on the reports of the other auditors and the procedures performed by us stated in paragraph 3 above. Our conclusion on the Statement is not modified in respect of the above matter. 7. The unaudited consolidated financial results include the interim financial result of three subsidiaries which has not been reviewed by their auditors, whose interim financial result reflect total revenue of Rs. 30.96 crores for the quarter ended June 30, 2026, total net loss after tax of Rs. 5.23 crores for the quarter ended June 30, 2026, total comprehensive loss of Rs. 5.01 crores for the quarter ended June 30, 2026, as considered in the Statement. The unaudited consolidated financial results also include the Group's share of profit after tax & total comprehensive income of Rs. 7.24 crores for the quarter ended June 30, 2026 as considered in the Statement, in respect of two associates & a joint venture, based on its interim financial result which has not been reviewed by their auditors. According to the information and explanations given to us by the Management, these interim financial results are not material to the Group. Our conclusion on the Statement is not modified in respect of our reliance on the interim financial results certified by the Management. For Deloitte Haskins & Sells LLP Chartered Accountants (Firm's Registration No. 117366W/VW1Q00J.8) Place: Mumbai Date: August 06, 2026 Kedar Raje Partner (Membership No. 102637) UDIN:
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Annexure - II Change in Senior Managerial Personnel - Head – Internal Audit S.No. Particulars Details Mr. Ratul Neogi Ms. Varsha Agarwal 1. Reason for change Will retire as the Head - Internal Audit of the Company upon attaining superannuation Appointment to head the Internal audit function in place of Mr. Neogi 2. Date of appointment / cessation (as applicable) and term of appointment Ceased w.e.f. close of business hours on 31st August 2026 Appointed w.e.f. 1 st September 2026. Term: Not Applicable 3. Brief Profile (in case of appointment) Not Applicable Ms. Varsha Agarwal is currently heading the Internal Financial Controls (IFC) function of the Company. She has over 20 years of experience in the finance and accounts domain. She has been associated with the Company for more than 15 years and has played a key role in overseeing the Management Information System, budgeting and IFC roles within the Finance function. With a strong understanding of the Company’s business operations, she has extensive experience in financial systems and processes 4. Disclosure on relationships between directors (in case of appointment of a director) Not Applicable
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Annexure – III Rotation of Statutory Auditors in FY 2027-28 S. No. Particulars Details 1. Reason for change Deloitte Haskins & Sells LLP, Chartered Accountants (ICAI Firm Registration No. 117366W / W -100018), the existing Statutory Auditors will complete their second term of five years and retire at the conclusion of the 75th Annual General Meeting to be held in 2027. B S R & Co. LLP, Chartered Accountants, (ICAI Firm Registration No. 101248W/W -100022), have been appointed as the Statutory Auditors of the Company, subject to approval of the Members of the Company. 2. Date of appointment / cessation (as applicable) and term of appointment Based on the recommendation of the Audit Committee, the Board of Directors at its meeting held today approved the appointment of B S R & Co. LLP , as the Statutory Auditors of the Company for a term of five consecutive years from the conclusion of the 75 th AGM to be held in 2027 till the conclusion of 80th AGM to be held in the year 2032, subject to approval of the Members of the Company. 3. Brief Profile (in case of appointment) B S R & Co. was constituted on 27 th March 1990 as a partnership firm and was thereafter converted into limited liability partnership i.e. B S R & Co. LLP, on 14th October 2013. The registration no. of the firm is 101248W/W-100022. B S R & Co. LLP is a member entity of B S R & Affiliates, a network registered with the Institute of Chartered Accountants of India. The firm has over 4000 staff and 170+ Partners and has offices across 14 locations. The firm audits various companies listed on stock exchanges in India including companies in the Retail sector. 4. Disclosure on relationships between directors (in case of appointment) Not Applicable