Please find enclosed herewith the unaudited financial results for the quarter and half-year ended 30th September, 2026.

GCCL INFRASTRUCTURE & PROJECTS LIMITED (CIN: L45400GJ1994PLC023416) Date: 26/10/2026 The Manager, Listing Department BSE Limited, Phiroze Jeejeebhoy Towers, Dalal Street, Fort, Mumbai - 400001, Maharashtra. SUB: OUTCOME OF BOARD MEETING HELD ON MONDAY, 26™ DAY OF OCTOBER, 2026 BSE SCRIP CODE: 531375/ GCCLINP Dear Sir/Ma’am, Pursuant to Regulation 30 and 33 read with Part A of Schedule Il of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“Listing Regulations”), as amended from time to time, we wish to inform you that the Board of Directors of the Company at its meeting held today i.e., Monday, 26" October, 2026, inter-alia, considered and approved the following transactions: 1) Considered and approved the standalone unaudited Financial Results for the quarter and half-year ended 30™ September, 2026 along with the Limited Review Report thereon; The meeting of the Board of Directors commenced at 16:30 p.m. and concluded at 16:50 p.m. You are requested to please take the same on your record. Thanking You, For, GCCL INFRASTRUCTURE AND PROJECTS LIMITED AMAM SHREYANS SHAH DIRECTOR DIN: 01617245 Regd. Office: A-115, Siddhi Vinayak Towers, B/h DCP Office, Off SG Highway, Makarba, Ahmedabad- 380051 Tel (O) 079- 29703131 Email: info@gcclinfra.com SORAB S. ENGINEER & CO. (Regd.) CHARTERED ACCOUNTANTS TELEPHONE : +91 79 48006782 INDI EMAIL :sbchokshi@sseco.in sseahm@hotmail.com 804-805, SAKAR-IX, WEB : www.sseco.in BESIDE CITY GOLD, ASHRAM ROAD, AHMEDABAD-380 009 Independent Auditor’s Review Report on Quarterly Unaudited Financial Results of GCCL Infrastructure & Projects Limited Pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosures Requirements) Regulations, 2015, as amended. Review Report to The Board of Directors GCCL Infrastructure & Projects Limited 1. We have reviewed the accompanying statement of unaudited financial results of GCCL Infrastructure & Projects Limited (“the Company”) for the quarter and half year ended September 30, 2026 (“the Statement”) attached herewith, being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (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 by the Company's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in the 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. 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. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the financial statements are free of material misstatement. A review of interim financial information consists of making inquiries, primarily of people 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 stated in paragraph 3 above, nothing has come to our attention that causes us to believe that the Statement has not been prepared in all material respects in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standards ('Ind AS') and other recognised accounting practices generally accepted in India and has not disclosed the information required to be disclosed in terms of Regulation 33 of the Listing Regulations, 2015, including the manner in which it is to be disclosed, or that it contains any material misstatement. MUMBAI » BENGALURU * KANPUR SORAB S. ENGINEER & CO. (Regd.) 5. The shareholders of the Company have approved the program of initiating a pre-packaged insolvency resolution process under section 54 read with Section 10, of the Insolvency and Bankruptcy Code, 2016 as amended vide the Insolvency and Bankruptcy Code (Amendment) Ordinance, 2021 dated April 26, 2021, through special resolution in the extraordinary general meeting held on May 27, 2021. The National Company Law Tribunal, Ahmedabad has passed an order approving the resolution plan on September 05, 2023. Pursuant to the order, the Company is in process of completing statutory, financial and operational formalities including amalgamation. For Sorab S. Engineer & Co. Chartered Accountants Firm Registration No. 110417Wfi el Ly - CA. Chokshi Shreyas B. Partner Membership No.100892 UDIN: 26100892AJRGR0O1425 Ahmedabad October 26, 2026 GCCL Infrastructure & Projects Limited [CIN NO_:L45400G)1994PLC023416 E-mail: info@gcclinfra.com| AJ115 Siddhi Vinayak Towers, B/h DCP Office, Makarba, Ahmedabad- 380051 inancial R r ended on September 30, 2026 (Rs. in Lacs) except per share data, = uarter Ended Half Year Ended Year Ended Fot Particulars 30-09-2026 | 30-06-2026 ] 30-09-2025 | 30-09-2026 | 30-09-2025 | 31-03-2026 o Unaudited | Unaudited | Unaudited | Unaudited | Unaudited | _Audited T((a b o) ) alR O te hv Iee r nn cu oe i nc ef o r mo e [m Operations = - 00 ..= 2 44 s - 00 ..2 4 88 55 99 .. 9< 9 99 2 |Expenses: =4 1 (a) Employee benefits expense 142 131 0.10 273 0.70 2.56 (b) Finance costs 3.00 3.00 2.50 6.00 4.94 10.98 (c) Depreciation and amortisation expense 2.93 2.92 3.06 5.85 6.21 13.10 (d) Other expenses 6.15 1.74 0.48 7.89 12.27 19.83 3 | T|oPtraolf itE/x(Lpoesnss)e sb ef[2o]r e exceptional and (1133. .5 50 0 ) (8.99 77 ) ] (56 .. 91 04 ) ) (22 22 .. 44 77 ) (22 34 .. 612 4 ) 4 16 3. .4 57 2 extraordinary items and tax [1-2] 4 5 | |E Px rc oe fp it ti /on (a Ll o ssI )t em bs e fore extraordinary items (13.e 5 0) »: (5.* 9 0) (22.o 4A 7) (23.o, 6 4) 13.5- 2 and tax [3-41 6 7 | |E Px rt or fa io tr /d (i Ln oa sr sy ) it be em fs o re tax [5-6] (13.i 5 0) (8.- 9 7)] (5.W 9 0)] (22.4» 7) (23.6= 4) 13.5- 2 8 |Tax Expenses - - C Du er fr ee rn rt e d ta tx a x = (7.> 20) 1.i 99 (8.3 52) 1.= 73 (0.= 10) Total Tax Expense (7.20) 1.99 (8.52)] 173 (0.10) 9 |Profit/(Loss) for the period [7-8] (1.77) (7.89) (13.95) (25.37) 13.62 10 [other Comprehensive Income . (( iA ) )l Nt ete ms G ain no /t ( Lt oo ssb )e r oe n cla Fs Vs Oi Cf Ii ed eqt uo i tp yr of ii nt s/ t(l ro us ms e) n ts - - (22.00) - (24.88) - r( ei ci l) aI sn sc io fm ie ed t ta ox pr re ol fa it ti /n (g l ost so ) items not to be v = 2.86 »: 3.23 = (8) Items to be reclassified to profit/(loss) - - - - - - Other Comprehensive Income (net of tax) - - (19.14) - (21.65) - 11 |Total Comprehensive Income for the Period (12.18) .77)) (27.03) (13.95) (47.02) 13.62 12 [[P9ai+d 10up1 Equity Share Capital (at par value of Rs. | - 38.24 38.24 38.24 36.24 3824 38.24 13 |1 O0 t hee ra ch E) q uity = - - - - 388.93 14 |Earnings per Equity share Basic & Diluted (in Rs.) (3.19) (0.46) (2.06) (3.65), (6.63) 3.56 No 1t es T he above unaudited financial results have been prepared in accordance with Indian Accounting Standards as prescribed under section 133 of the Companies Act, 2013 read. With Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 as amended from time to time 2 The above unaudited financial results were reviewed by the Audit Committee and taken on record by the Board of Directors at their meeting| held on October 26, 2026 in terms of Regul [Showing first 8,000 characters — download PDF for full document]