Outcome of Board Meeting

\&(APSTON SERVICES LIMITED October 20, 2026 The Listing Department, National Stock Exchange of India Limited, Exchange Plaza, C-1, Block G, Bandra Kurla Complex, Bandra (E), Mumbai- 400 051 Dear Sir/Madam, Sub: Outcome of Board Me: under Regulation 30 SEBI (LODR) Regulations 2015. Symbol: KAPSTON With reference to the above stated subject, we bring to your kind notice that the Board of Directors of the Company at their meeting held on Tuesday, October 20, 2026, inter-alia, had transacted the following items of business: 1. Financial Results and Auditor’s Report Approved the Unaudited standalone and consolidated financial results of the Company for the quarter ended 30 September 2026, duly reviewed and recommended by the Audit Committee, along with Limited Review Report of the Auditors, as annexed herewith as Annexure A. Approved for Sub-division/split of existing Equity Shares of the Company from | (One) Equity Share having face value of Rs.5/- (Rupees Five only) each fully paid-up, into 5(Five) Equity Shares having face value of Rs.1/- (Rupees One only) each fully paid- up, subject to the approval of Equity Shareholders of the Company through Postal Ballot - Annexure B. Approved for Alteration of the Capital Clause (Clause V) of the Memorandum of Association of the Company on account of aforesaid sub-division/split of existing Equity Shares by replacing the Capital Clause (V) as: “The authorised share capital of the Company is Rs. 20,00,00,000/- (Rupees Twenty crores Only) divided into 20,00,00,000 (Twenty crores) Equity Shares of Rs. 1/- (Rupees One Only) each with a power to increase and reduce the capital of the Company, subject to the provisions of the Act.” Approved Postal Ballot notice for seeking consent of the Shareholders for Sub- division/split of existing Equity Shares of the Company from 1 (One) Equity Share having face value of Rs.5/- (Rupees Five only) each fully paid-up, into 5(Five) Equity Shares having face value of Rs.1/- (Rupees One only) each fully paid-up, by way of Ordinary Resolutions. The copy oft he notice of Postal Ballot will be submitted to the Stock Exchanges as soon as the same will be sent to the eligible Shareholders. KAPSTON SERVICES LIMITED REGISTERED OFFICE: # 287, MIG -2, IX Phase, KPHB, Hyderabad, Telangana - 500 072, Ph: 98487 78241 CORPORATE OFFICE: Plot # 75, Kavuri Hills, Madhapur, Hyderabad, Telangana - 500034, Ph: 98487 78243 Control Room: +91 96 4050 4050 (24X7) Email: info@kapstonservices.com Website: www kapstonservices.com CIN. No. L15400TG2009PLC062658 The meeting commenced at 4.00 P.M and ended at 6.00 P.M. This is for your information and records. Thanking you, For Kapston Services Limited K. Ramesha Company Secretary and Compliance Officer KAPSTON SERVICES LIMITED REGISTERED OFFICE: # 287, MIG -2, IX Phase, KPHB, Hyderabad, Telangana - 500 072, Ph: 98487 78241 CORPORATE OFFICE: Plot# 75, Kavuri Hills, Madhapur, Hyderabad, Telangana - 500034, Ph: 98487 78243 Control Room: +91 96 4050 4050 (24X7) Email: info@kapstonservices.com Website: www kapstonservices.com CIN. No. L15400TG2009PLC062658 Aane e - A NSVR & ASSOCIATES e, CHARTERED ACCOUNTANTS INDIA Independent Auditor’s Review Report on the Quarterly and Half Year Unaudited Standalone Financial Results of Kapston Services Limited Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. Review Report to The Board of Directors of KAPSTON SERVICES LIMITED 1. We have reviewed the accompanying statement of unaudited Standalone financial results of M/s. KAPSTON SERVICES LIMITED (‘The Company’) for the quarter and Half Year ended 30" September 2026. This statement is the responsibility of the company’s management and has been approved by the board of directors. Our responsibility is to issue a report on these financial statements based on our review. 2. The Statement which is the responsibility of the Company's management and approved by the 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 as amended, read with relevant rules issued thereunder and 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 Standards 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 results are free from material misstatement. The 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. NSVR & ASSOCIATES LLP House No.1-89/1/42, 3rd Floor, Plot No. 41 & 43, Sri Ram Nagar Colony, Kavuri Hills, Guttala Begumpet, Madhapur, Hyderabad, Telangana - 500081. | Ph: 040 - 23391164, E-mail: info@nsvr.in NSVR & ASSOCIATES up, CHARTERED ACCOUNTANTS INDIA 4. Based on our review conducted as stated 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 applicable Indian accounting standards specified under section 133 of the Companies Act, 2013, read with relevant rules issued there under and other recognized accounting principles and policies has not disclosed the information required to be disclosed in terms of the regulation 33 of the SEBI (Listing Obligations and disclosure requirements) regulations, 2015 including the manner in which it is to be disclosed or that it contains any material misstatements. For NSVR & ASSOCIATES LLP Chartered Accountants FRN: 008801S/S200060 ENKATA RATNAM PICHIKALA Partner M No : 230675 UDIN: 262206T5PNFETAGA2G Place: Hyderabad Date: October 20,2026 NSVR & ASSOCIATES LLP House No.1-89/1/42, 3rd Floor, Plot No. 41 & 43, Sri Ram Nagar Colony, Kavuri Hills, Guttala Begumpet, Madhapur, Hyderabad, Telangana - 500081. | Ph: 040 - 23391164, E-mail: info@nsvr.in Kapston Services Limited CIN:L15400TG2009PLC062658 Standalone Statement of Assets and Liabilities as at 30.09.2026 (All amount are in Indian Rupees in Lakhs, unless otherwise stated) ; Asat Asat o rarteniary 30.09.2026 31.03.2026 T ASSETS (1) Non-current assets (a) Property plant and Equipment 2 429109 412652 (b) Capital work in Progress (¢) Right of Use Asset 3 847.51 820.81 (d) Investment Property 4 113829 113829 (e) Financial assets (i) Investments 5 3.00 3.00 (ii) Loans 6 563.25 159.05 (iii) Other Financial assets 7 26117 25425 (f) other Non current asset - - (2) Deferred Tax Assets ( Net) 8 1755.89 1.607.35 Total Non current Assets 3,360.19 3,109.36 (@) Current assets (a) Inventories 9 524.57 482.09 (b) Financial assets (i) Trade receivables 10 23,528.50 20.466.60 (ii) Cash and cash cquivalent 1 73.37 212.93 (iii) Bank Balance other than (ii) above 12 126849 123579 (iv)Other financial assets 13 1652.80 1,593.26 (¢) Other current assets 14 2,83421 2,697.15 Total Current Assets 29,881.94 26,687.83 Total Assets 38,742.13 34,797.00 Il EQUITY AND LIABILITIES EQUITY (@) Equity Share Capital 15 1,521.61 1.521.61 (b) Other Equity 16 11,830.57 10,102.19 Total Equity 13,352.18 11,623.80 LIABILITIES (1) Non-current liabilities (@) Financial Liabilities (i) Borrowings 17 4,066.32 3,114.06 (ii) Lease Liabilities 18 937.66 658.83 (iii) Other Financial Liabilities : - (b) Provisions 19 1,055.49 856.35 Total Non current Liabilities 6,059.48 762923 @) Current liabilities (@) Finan [Showing first 8,000 characters — download PDF for full document]