Outcome of Board Meeting

Date: 22.07.2026 Department of Corporate Services, BSE Limited, 25th Floor, P.J. Towers, Dalal Street, Mumbai-400001 Scrip Code: 538882 Sub: Outcome of Board Meeting held on 22.07.2026 Dear Sir/Madam, In compliance with the provisions of Regulation 30 read with Part A of Schedule III and Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 ("SEBI Listing Regulations"), we wish to inform you that the Board of Directors of Emerald Finance Limited ("the Company"), at its meeting held on Wednesday, July 22, 2026, has, inter alia, considered and approved the Un-audited Financial Results (Standalone and Consolidated) of the Company for the quarter ended June 30, 2026. The Un-audited Financial Results were reviewed and recommended by the Audit Committee and thereafter approved by the Board of Directors at their respective meetings held on July 22, 2026. The meeting of the Board of Directors commenced at 1:00 P.M. and concluded at 5:10 P.M. Kindly take the above information on record. Yours Sincerely For Emerald Finance Limited (Amarjeet Kaur) Company Secretary cum Compliance Officer M. No.: F13755 EMERALD FINANCE LIMITED CIN • L65993CH1983PLC041774 Registered Office: S.C.O 7, Industrial Area Phase II, Chandigarh (India), 160002 Ph: +91-172-4005659, +91-172-4603859 |E-mail: info@emeraldfin.com | Website: www.emeraldfin.com SHAM LAL BANSAL S.LAL BANSAL& Co. B.Com, FCA, DISA CHARTERED ACCOUNTANTS #2825, (1S FLOOR) SECTOR 22, CHANDIGARH 160002 CONTACT-9216616623 Email ID: shamlal2@hotmail.c om Independent Auditor's Review Report Board of Directors, Emerald Finance Limited Chandigarh 1. We have reviewed the accompanying statement of unaudited financial results of Emerald Finance Limited for the period ended 30th June 2026 attached herewith, being submitted by the Company pursuant to the requirements of Regulation 33 of SEBI (Listing obligation and Disclosure Requirements) Regulation, 2015. This statement is the responsibility of the Company's Management and has been approved by the Board of Directors. 0ur responsibility is to issue a report on these financial statements based on our review. 2. We conducted our review of the statement in accordance with the Standard on Review Engagement (SRE) 2410," Review of Interim Financial Information Performed by the Independent Auditor of the Entity" issued by the Institute of Chartered Accountants of India. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the financial statemerts are free of material misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data and thus provide less assurance than an audit. We have not performed an audit and accordingly, we do not express an audit opinion. 3. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying statement of unaudited financial results prepared in accordance with applicable accounting standards and other recognized accounting practices and policies has not disclosed the information required to be disclosed in terms of Clause 33 of the SEBI (Listing obligation and Disclosure Requirements) Regulation, 2015 including the manner in which it is to be disclosed, or that it contains any material misstatement. S. Lal Bansal & Cea Chartered Acgts Place: Chandigarh Shaærtal Bans Date: 22/07/2026 Partner (M. No0 81569) UDIN: 260815 69WWFACT8202 SHAM LAL BANSAL S.LAL BANSAL & Co. B.Com, FCA, DISA CHARTERED ACCOUNTANTS #2825, (1S FLOOR) SECTOR2 2, CHANDIGARH 160002 CONTACT- 9216616623 Email ID: shamlal2@hotmail com Independent Auditor's Review Report On consolidated unaudited quarterly and year to date financial results of the Company Pursuant tot he Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 TO THE BOARD OF DIRECTORS OF Emerald Finance Limited Chandigarh 1. We have reviewed the accompanying Statement of Consolidated Unaudited Financial Results of Emerald Finance Limited ("the Parent") and its subsidiary (the Parent and its subsidiaries together referred to as "the Group"), for the quarter ended 30th June 2026 ("the Statement"), being submitted by the Parent pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. Attention is drawn to the fact that the consolidated figures for the corresponding quarter ended 30th June 2025 as reported in these financial results have been approved by the Parent's Board of Directors, but have not been subjected to review. 2. This Statement, which is the responsibility of the Parent's Management and approved by the Parent's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 "Interim Financial Reporting" ("Ind AS 34"), prescribed under Section 133 of the Companies Act, 2013, and other accounting principles generally accepted in India. 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 Enüty", 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 Standards on Auditing 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 following entity: Eclat Net Advisors Private Limited. 5. Based on our review conducted and procedures performed 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, rasn disclosed the information required to be disclosed in terms of Regulation 33 oe AM LAL BANSAL S.LAL BANSAL & Co. xCom, FCA, DISA CHARTERED ACCOUNTANTS 2825, (1 L0OR) SECTOR 22, CHANDIGARH 160002 CONTACT-9216616623 Email iD: shamlal2oholnEnl cou (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 have reviewed the interim financial statements/ financial information/ financial results of One subsidiary included in the consolidated unaudited financial results, whose interim financial statements/ financial information/ financial results reflect total Fixed assets of INR 80.79 Lacs as at 30:h June 2026 and total revenues of INR 316.22 Lacs and total net profit after tax of INR 142.19 Lacs for the quarter ended 30th June 2026 as considered in the consolidated unaudited financial results. These interim financial statements/ financial information/ financial results have been reviewed by us being Auditors of the Parent as well as the subsidiary company. The consolidated unaudited financial results include the interim financial statements/ inancial information/ financial results of 1 (one) subsidiary which have also been reviewed by us, reflect total Fixed Assets of INR 146.38 Lacs/- as at 30th June 2026 and total revenue of INR 943.48 Lacs total net profit after tax of INR [Showing first 8,000 characters — download PDF for full document]