Outcome of Board Meeting

WATERWAYS LEISURE TOURISM LIMITED //C: WATERWAYS (FORMERLY KNOWN AS WATERWAYS LEISURE TOURISM PRIVATE LIMITED) CORDELIA LEISURE TOURISM LIMITED CRUISES Date: October 09, 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 Second Quarter/Half Year ended September 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. Friday, 09% October, 2026, have approved, inter alia, Un-audited Standalone and Consolidated Financial Results of the Company for the Second Quarter/ Half Year ended September 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 Reportissued by the Statutory Auditors of the Company for the Second Quarter/Half Year ended September 30, 2026 are enclosed. The Board Meeting commenced at 03.30 P.M. and concluded at 03.50 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 thenotice of all concerned. This is for your information and record. Thanking You, For on behalf of Waterways Leisure Tourism Limited (Formerly Waterways Leisure Tourism Private Limited) Ankit Satish Shah Company Secretary and Compliance Officer (ACS: 68732) CIN No. L63030MH2020P1C440323 Regd. Office & Corp. a— A-1601, Marathon Futurex, NM Joshi Marg, Lower Parel East, Delisle Road, Mumbai ~400013. Emil - waterwaysleisure2021 @gma@iwalt.e rcwayos-lmeis/urec.cosm| Website - www.cordeliacruises.com *Confidentiality Notice: This letterhead including supporting enclosures (if any) are intenfdore thde 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 122015, India Chartered Accountants Tel +91 124 481 4444 Review Report on Unaudited Consolidated Financial Results To the Board of Directors of Waterways Leisure Tourism Limited 1. We have reviewed the accompanying Statement of Unaudited Consolidated Financial Results of Waterways Leisure Tourism Limited (“the Holding Company”) and its subsidiaries (the Holding Company and its subsidiaries together referred to as “the Group”), for the quarter and half year ended 30 September 2026 (“the Statement”), being submitted by the Holding Company pursuant to the requirement of Regulation 33 of the Securiies and Exchange Board of India (“the SEBI") (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ('Listing Regulations’). 2. 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”), 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. 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. The Statement includes the results of the following entities a. Waterways Leisure Tourism Limited (“the Holding Company”) b. Bay Cruise Investments Inc., British Virgin Island (“the Subsidiary Company”) c. Baycruise Shipping and Leasing (IFSC) Private Limited (“the Step-Down Subsidiary Company”) 5. 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 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. For S N Dhawan & COLLP Chartered Accountants Firm Registration No.: 000050N/N500045 Rahul Singhal Partner Membership No.: 096570 UDIN: 26096570VXAC12P5Z8 Place: Gurgaon Date: 9 October 2026 SN Dhawan & CO LLP is registered with limited liability with identification number AAH-1125 and it registered offce is 108, Mercaniile House, 15, Kasturba Gandhi Marg, New Delhi 110001, India Waterways Leisuro Tourism Limited Statemant of Unaudited Consolidated Financial Results for the Quarter and Half Year Ended 30 September 2026 Registored offce: 41601, Marathon Futurex, N Joshi Marg, Lower Parel, Delise Road, fumbal, Maharasiira - 40001 CIN. L63030WH2020PLC40323 (All amounts in Rs. million unless otherwise stated) . Fartcula2r s S0 Sapterber 2028 | Q3u0a rJtuenro E 2n0d2e6d|_ 30 Septemor 225 | 30 SaptanibeHra 2l9f2 y6e a|r 3e0n dSeedp’ tambor 2025 | 1V eMaarr cEhn d2e0d7 6 (Unaucited) | (Unauditod) | (Auditad) (Unsuditad) (Auditod) (udted) IKetor note 4| _IRefer note ] 1. 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