In compliance with Regulations 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (''SEBI Listing Regulations''), we wish to inform you that the Board of Directors ....

WATERWAYS LEISURE TOURISM LIMITED (FORMERLY KNOWN AS WATERWAYS LEISURE TOURISM PRIVATE LIMITED) Date: July 22, 2026 To To Listing Department, Listing Department BSE Limited National Stock Exchange of India Limited P.J Tower, Dalal Street, Exchange Plaza, Plot No. C/1, G Block, Mumbai- 400001 BKC, Bandra (East), Mumbai – 400051. Scrip Code: 544802 Symbol: CORDELIA Dear Sir(s), Sub: Disclosure pursuant to Regulations 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. Re: Outcome of the Board Meeting- Un-audited Standalone and Consolidated Financial Results and Limited Review Report for the 1st quarter ended June 30, 2026. In compliance with Regulations 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 ('SEBI Listing Regulations'), we wish to inform you that the Board of Directors at their meeting held today, i.e. Wednesday,22nd July,2026, have approved, inter alia, Un-audited Standalone and Consolidated Financial Results of the Company for the 1st quarter ended June 30, 2026. The Board also took note of the 'Limited Review Report' issued by M/s. S N Dhawan & CO LLP., Chartered Accountants, Statutory Auditors of the Company. A copy of Un-audited Standalone and Consolidated Financial Results of the Company along with Limited Review Report issued by the Statutory Auditors of the Company for the quarter ended June 30, 2026 are enclosed. The Board Meeting commenced at 04.00 P.M. and concluded at 05.10 P.M. In compliance with the SEBI Listing Regulations, the Financial Results along with Limited Review Report are also being hosted on the Company's website at www.cordeliacruises.com. We request you to take note of the above and kindly arrange to bring the above results to the notice of all concerned. This is for your information and record. Thanking You, For on behalf of Waterways Leisure Tourism Limited Ankit Satish Shah Company Secretary and Compliance Officer (ACS: 68732) CIN No. U63030MH2020PLC440323 Regd. Office & Corp. a – A-1601, Marathon Futurex, NM Joshi Marg, Lower Parel East, Delisle Road, Mumbai – 400013. Email – waterwaysleisure2021@gmail.com/cs@waterways-leisure.com| Website - www.cordeliacruises.com *Confidentiality Notice: This letterhead including supporting enclosures (if any) are intended for the use of the recipient(s) only and may contain confidential or privileged information. Unauthorized use, disclosure, copying, or uploading on social media platforms is strictly prohibited. If you are not the intended recipient, please notify the sender immediately and destroy all copies of this document and enclosures. S N Dhawan & CO LLP 51-52, Sector 18, Phase-IV, Udyog Vihar, Gurugram, Haryana 122016, India Chartered Accountants Tel +91 124 481 4444 Review Report on Unaudited Standalone Financial Results To the Board of Directors of Waterways Leisure Tourism Limited 1. We have reviewed the accompanying Statement of Unaudited Standalone Financial Results of Waterways Leisure Tourism Limited (“the Company") for the quarter ended 30 June 2026 (‘the Statement”), being submitted by the Company pursuant to the requirements of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (‘the Listing Regulations’). 2. This Statement which is the responsibility of the Company’s Management and approved byt he 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’), other accounting principles generally accepted in India and in compliance with Regulation 33 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 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. 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 the aforesaid Ind AS and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the Listing Regulations including the manner in which it is to be disclosed, or that it contains any material misstatement. 5. a) The Statement includes the results for the corresponding quarter ended 30 June 2025 of the previous year, which are extracted from the audited special purpose standalone financial statements prepared for the purpose of restated consolidated financial information in the process of Initial Public Offer (1PQ’) in accordance with the requirements of Section 26 of Chapter Il of the Companies Act, 2013, as amended (the “Act"), relevant provisions of The Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2018 (the “Regulations”) issued by the Securities and Exchange Board of India ('SEBI') in pursuance of the Securities and Exchange Board of India Act, 1992 (the “SEBI Act’); the Guidance Note on Reports in Company Prospectuses (Revised 2019) issued by the Institute of Chartered Accountants of India as amended from time to time (“The Guidance Note”) and Indian Accounting Standards (‘Ind AS’) specified under section 133 of the Companies Act, 2013. This special purpose financial statements have been audited by us vide our report dated 14 November 2025. b) The comparative financial information of the Company for the preceding quarter ended 31 March 2026 of the previous year, included in the Statement, are based on the management certified financial information which have not been subjected to limited review / audit. For S N Dhawan & CO LLP Chartered Accountants Firm Registration No.: 000050N/N500045 Rahul Singhal : Partner = | GuRUGRAM Membership No.: 096570 ::'Zp UDIN689C STo AWG Place: Gurgaon Date: 22 July 2026 S N Dhawan & CO LLP is registered with imited liabillty with identification number AAH-1125 and its registered office is 108, Mercanile House, 15 Kasturba Gandhi Marg, New Delhi 110001, India Waterways Leisure Tourism Limited Statement of Unaudited Standalone Financial Results for the Quarter Ended 30 June 2026 Registered office: A-1601, Marathon Futurex, NM Joshi Marg, Lower Pare, Delisle Road, Mumbi, Maharashira - 400013 GIN: UB3030MH2020PLG440323 (All amounts in Rs. million unless otherwise stated) Quarter Ended Year Ended Particulars 30 June 2026 31 March 2026 30 June 2025 31 March 2026 (Unaudited) (Unaudited) (Audited) (Audited) [Refer note 41 Refer note 41 ‘ 1. |Ravenue from operations 190112 154087 1,763.15 579745 } I. |Other income 2297 698 10.30 7347 ‘ 10| Total income (1+1) 192409 154785 1,773.45 587052 ‘ IV.|Expenses: (Operaling Expenses 1,028.27 84038 807.28 313061 ‘ [Employea benefits expense 101.47 8810 91.94 38422 Finance costs 57.50 46.12 27.09 14076 ; Depreciation and amoriisation expense 65,05 56.15 5415 218.04 Other expenses 205.74 22655 20332 1,128.38 : Total expenses [EIAZ) 125730 273,78 500801 ‘ V. [Profit before tax (lII-IV) 376.36 290.55 499.67 86291 | VI.[Tax expense : : Current tax 9923 8313 121.82 2542 | Income tax relating to earli [Showing first 8,000 characters — download PDF for full document]