Interim report
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Walker Chandiok & Co LLP Walker Chandiok & Co LLP 21st Floor , DLF Square Jacaranda Marg , DLF Phase II , Gurugram 122002 Haryana , India T +91 124 462 8099 F +91 124 462 8001 Independent Auditor's Review Report on Consolidated Unaudited Quarterly Financial Results and Year to Date Results of the Company pursuant to the Regulation 33 of the SEBI ( Listing Obligations and Disclosure Requirements ) Regulations , 2015 ( as amended ) To the Board of Directors of Vedanta Oil and Gas Limited ( Formerly known as Malco Energy Limited ) 1. We have reviewed the accompanying statement of unaudited consolidated financial results ( the Statement ' ) of Vedanta Oil and Gas Limited ( the Holding Company ) and its subsidiaries ( the Holding Company and its subsidiaries together referred to as ' the Group ) , ( refer Annexure 1 for the list of subsidiaries , included in the Statement ) for the quarter ended 30 June 2026 and the consolidated year to date results for the period 01 April 2026 to 30 June 2026 , being submitted by the Holding Company pursuant to the requirements of Regulation 33 of the SEBI ( Listing Obligations and Disclosure Requirements ) Regulations , 2015 ( as amended ) ( ' Listing Regulations ' ) . 2 . 3 . 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 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 . 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 , 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 of the Listing Regulations , including the manner in which it is to be disclosed , or that it contains any material misstatement . CHANDIO WALKER Chartered Accountants Offices in Bengaluru Chandigarh , Chennai , Dehradun , Gunugram Hyderabad . Kochi , Kolkata , Mumbai New Delhi , Noida and Pune Walker Chandiok & Co LLP is registered with limited liability with identification number AAC - 2085 and has its registered office at L - 41 , Connaught Circus . Outer Circle . New Delhi , 110001 , India