Results- Unaudited Standalone Financial Results of the Company for the quarter ended June 30, 2026

Winsome Yarns Limited Regd. Office : Basement, SCO 13-14-15 Sector 34-A, Chandigarh – 160022 INDIA CIN : L17115CH1990PLC010566 Phones : 9780078797 E-mail : winsomeyarnslimited@gmail.com Website : winsomeyarns.com Date: 23.09.2026 Scrip Code: 514348 Symbol : WINSOME Corporate Compliance & Listing Centre Listing Department BSE Limited National Stock Exchange of India Ltd 1st Floor, New Trading Ring "Exchange Plaza" Rotunda Building, P. J. Towers Bandra-Kurla Complex Bandra (E), Dalal Street, Fort, Mumbai-400001 Mumbai – 400051 Subject: Outcome of the Board Meeting held on Wednesday, September 23, 2026. Reference: i) Intimation dated September 18, 2026 given pursuant to Regulation 29 read with Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“Listing Regulations”) regarding the Board Meeting of Winsome Yarns Limited held on Wednesday, September 23, 2026; ii) Disclosure dated April 17, 2026, April 20, 2026 and April 24, 2026 in relation to the approval of the resolution plan by the Hon’ble National Company Law Tribunal, Chandigarh Bench (“NCLT”) vide order dated April 16, 2026 as submitted by the Successful Resolution Applicant, namely Mohini Health & Hygiene Limited (“SRA”) under the relevant provisions of the Insolvency and Bankruptcy Code, 2016 (“Code”). Dear Sir(s)/ Madam, This is with reference to our earlier intimation dated September 18, 2026, pursuant to Regulation 30 read with Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 ("SEBI LODR Regulations"), the Board of Directors of the Company, at its meeting held today i.e. Wednesday, September 23, 2026, have inter alia approved the Unaudited Standalone Financial Results set out in compliance with Accounting Standards for the quarter ended June 30, 2025 together with Limited Review Report thereon. A copy of the said Financial Results and Limited Review Report of the Statutory Auditors of the Company, as required under Regulation 33 of the SEBI LODR Regulations, is enclosed herewith. The Board Meeting commenced on 04:30 P.M. and concluded on 04:50 P.M. Request you to kindly take a note of the same. Sincerely, For Winsome Yarns Limited Vipan Kumar Additional Director DIN: 11551026 + DHANA & ASSOGIATES W CHARTERED ACCOUNTANTS n itor’'s Review R n__quarterl n i Financial Result of the Winsome Yarn Limited Pursuant toR tehge ulation of the SEBI isti Obligations and Disclosure R i n Regulations, 2015 THE MONITORING COMMITTEE, WINSOME YARN LIMITED 1. We have reviewed the accompanying statement of unaudited financial results (“the statement”) of WINSOME YARN LIMITED (“the company”), for the quarter ended 30" June,2026 being submitted by the company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (‘Listing Regulations’). - 2. The Hon'ble National Company Law Tribunal ("NCLT"), Chandigarh Bench, admitted the Corporate Insolvency Resolution Process ("CIRP") application filed by an operational creditor of Winsome Yarn Ltd ("the Company") and appointed Mr. Sanjay Gupta (IBBI Registration No .IBBI/IPA-002/IP-N00982- C01/2017-2018/10354, as Interim Resolution Professional ("IRP"), in terms of the Insolvenacnyd Bankruptcy Code, 2016 ("the Code") to manage the affairs of the Company vide CP (IB) No. 291/Chd /Chd /2018 dated 22 December,2023. Further Hon'ble National Company Law Tribunal ("NCLT"), Chandigarh Bench, vide order dated 14.03.2024 appointed M/s ARCK Resolution Professionals LLP having IBBI Registration No. IBBI/IPE-0030/IPA- 1/2022-23/50013 as the new RP of Winsome Yarns Ltd. The Resolution Professional (RP) had filed an application before the NCLT for the approval of resolution plan submitted by Mohini Health and Hygiene Limited which was approved by NCLT on April 16, 2026 in pursuance to section 30(6) and section 31(1) of the Insolvency & Bankruptcy Code, 2016 read with regulation 39(4) of the Insolvency and Bankruptcy Board of India (Insolvency Resolution Process for Corporate Persons) Regulations, 2016. After the approval of the Resolution Plan by the Hon’ble NCLT under the Insolvency and Bankruptcy Code, 2016, the affairs of the Company are presently being® managed by the Monitoring Committee comprising representatives of the Committee of Creditors (COC) and the Successful Resolution Applicant, chaired by an Insolvency Professional in accordan with the approved Resolution Plan. The powers of the existing Board~ Directors remain suspended till the Transfer Date. ' 407, South Ex Plaza-ll, South Extengjon, Part-2, New Delhi-110049. India +9111 4607 6490 | info@chana escom | www.dhanaassociatescom | Agra | Dimapur | Guwahati - Poe Certificate No. 015317 Dated: 12-May-2023 This statement which is the responsibility of company’s management and monitoring committee 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 read with relevant rules issued thereunder and other accounting principles generally accepted in India. 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 Accountant 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. 3 (a) Basis of Qualified Conclusion In view of accumulated losses of the Company as at the end of quarter 30th June 2026 the net worth of the Company as at that date being negative, continuous losses, negative cash flows, due to financial constraints and non-deposit of statutory dues on time. The company has made a default in repayment of principal and interest against the facilities sanctioned by bank and The Hon’ble National Company Law Tribunal ("NCLT"), Chandigarh Bench, vide order dated 22 December 2023 in CP (IB) No.291/Chd/Chd/2018 admitted the petition for initiation of Corporate Insolvency Resolution Process (“CIRP”) under the provisions of the Insolvency and Bankruptcy Code, 2016 (“IBC"). Subsequently, the Hon’ble NCLT, Chandigarh Bench, vide order dated 16 April 2026 approved the Resolution Plan submitted under the provisions of the IBC. Pending implementation of the approved Resolution Plan, the consequential accounting impact, if any, arising on implementation of the approved Resolution Plan is presently under evaluation. The financial results have been prepared on a going concern basis considering the approved Resolution Plan and expected implementation thereof. During the financial year 2026-27, the Company shall give effect to the order passed in the matter of Corporate Insolvency Resolution Process (CIRP) of Winsome Yarns Limited dated 16 April 2026 (“CIRP Order”), in accordance with the terms, conditions and directions contained therein and subject to applicable provisions of law and the applicable accounting framework. £ Consequent upon and in implementation of the aforesaid CIRP Order, the Company shall undertake the requisite accounting adjustments in respect of the assets and liabilities, including the write-off, extinguishment, settlement and/or [Showing first 8,000 characters — download PDF for full document]